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HomeMy WebLinkAbout2023Annual FERC Financial Report.pdfTHIS FILING IS Item 1: ☑ An Initial (Original) Submission OR ☐ Resubmission No. FERC FINANCIAL REPORT FERC FORM No. 1: Annual Report of Major Electric Utilities, Licensees and Others and Supplemental Form 3-Q: Quarterly Financial Report These reports are mandatory under the Federal Power Act, Sections 3, 4(a), 304 and 309, and 18 CFR 141.1 and 141.400. Failure to report may result in criminal fines, civil penalties and other sanctions as provided by law. The Federal Energy Regulatory Commission does not consider these reports to be of confidential nature Exact Legal Name of Respondent (Company) Idaho Power Company Year/Period of Report End of: 2023/ Q4 FERC FORM NO. 1 (REV. 02-04) RECEIVED Friday, April 19, 2024 9:07 AM IDAHO PUBLIC UTILITIES COMMISSION IPC-E INSTRUCTIONS FOR FILING FERC FORM NOS. 1 and 3-Q GENERAL INFORMATION Purp os e FERC Form N o. 1 (FERC Form 1) is an annual regulatory requi rement for Major electric utilities, li censees and others (18 C.F.R . § 141.1). FERC Form N o. 3-Q ( FER C Form 3-Q) is a quarterly regulatory requirement whi ch supplements the annual financial reporting requi rement (18 C.F.R. § 141.400). These reports are designed to collect financial and operational information from electric utilities, licensees and others subject to the j urisdi ction of the Federal Energy Regulatory Commission. These reports are also considered to be non-confidential public use forms. Who Mu st Submit Each Maj or el ectric utility, licensee, or other, as cl assified in the Commission’s Uniform System of Accounts Prescribed for Public Utilities, Li censees, and Others Subject To the Provisions of The Federal Power Act (18 C .F.R. Part 101), must submit FERC Form 1 (18 C.F.R . § 141.1), and FERC Form 3-Q (18 C.F.R. § 141.400). Note: Major means havi ng, in each of the three previous calendar years, sal es or transmission service that exceeds one of the following: one million megawatt hours of total annual sales, 100 megawatt hours of annual sales for resale, 500 megawatt hours of annual pow er exchanges delivered, or 500 megawatt hours of annual wheeling for others (deliveries plus losses). What an d Whe re to Submit Submit FERC Form Nos. 1 and 3-Q electronical l y through the eCollecti on portal at https://eCollection.ferc.gov, and according to the specifications in the Form 1 and 3-Q taxonomies. The Corporate Officer Certification must be submitted electronical l y as part of the FER C Forms 1 and 3-Q filings. Submit i mmediately upon publicati on, by either eFiling or mail, two (2) copies to the Secretary of the C ommission, the latest Annual R eport to Stockholders. U nless eFiling the Annual Report to Stockholders, mai l the stockhol ders report to the Secretary of the C ommission at: Secretary Federal Energy Regulatory Commission 888 First Street, NE Washington, DC 20426 For the C PA Certi fication Statement, submit w ithin 30 days after filing the FERC Form 1, a letter or report (not applicabl e to filers classified as Class C or Class D prior to January 1, 1984). The CPA C ertification Statement can be either eFiled or mailed to the Secretary of the Commissi on at the address above. The CPA Certification Statement should: Attest to the conformity, in all material aspects, of the bel ow listed (schedul es and pages) with the Commission's applicabl e Uniform System of Accounts (including applicable notes relating thereto and the Chief Accountant's published accounting rel eases), and Be signed by independent certified public accountants or an independent licensed publ ic accountant certified or licensed by a regulatory authority of a State or other political subdi vision of the U . S. (See 18 C.F.R. §§ 41.10-41.12 for specific qualifications.) Schedules Pages Comparative Balance Sheet 110-113 Statement of Income 114-117 Statement of Retained Earnings 118-119 Statement of Cash Flow s 120-121 Notes to Fi nanci al Statements 122-123 The follow ing format must be used for the CPA Certification Statement unless unusual ci rcumstances or condi tions, explained in the l etter or report, demand that it be varied. Insert parenthetical phrases only when exceptions are reported. “In connection wi th our regular examination of the financi al statements of [COMPANY NAME] for the year ended on whi ch we have reported separately under date of [DATE], we have also review ed schedules [NAME OF SCHEDULES] of FERC Form No. 1 for the year filed with the Federal Energy Regulatory Commission, for conformity in all material respects with the requirements of the Federal Energy Regulatory Commission as set forth in its appl icable Uniform System of Accounts and published accounting releases. Our review for this purpose included such tests of the accounting records and such other auditing procedures as w e considered necessary in the circumstances. Based on our review, in our opinion the accompanying schedules i dentified in the preceding paragraph (except as noted below) conform in all material respects with the accounting requirements of the Federal Energy Regulatory C ommission as set forth in its appl i cable Uniform System of Accounts and published accounting releases.” The letter or report must state which, if any, of the pages above do not conform to the C ommission’s requirements. Descri be the discrepancies that exist. I. II. 1. 2. 3. 4. III. a. b. c. d. a. b. e. Filers are encouraged to file their Annual Report to Stockholders, and the C PA Certi fication Statement using eFiling. Further i nstructions are found on the Commissi on’s website at https://www.ferc.gov/ferc-online/ferc-online/frequently-asked-questions-faqs- efilingferc-online. Federal, State, and Local Governments and other authorized users may obtain additional blank copies of FERC Form 1 and 3-Q free of charge from https://w w w.ferc.gov/general-information-0/electric-industry-forms. When to Su bmit FERC Forms 1 and 3-Q must be filed by the following schedule: FERC Form 1 for each year ending D ecember 31 must be filed by Apri l 18th of the follow ing year (18 CFR § 141.1), and FERC Form 3-Q for each calendar quarter must be filed w ithin 60 days after the reporting quarter (18 C.F.R. § 141.400). Where to Send Comments o n Public Re portin g Burd en . The publi c reporting burden for the FERC Form 1 collection of informati on is estimated to average 1,168 hours per response, including the time for review i ng instructions, searching existing data sources, gathering and maintaining the data-needed, and completing and reviewing the collection of information. The public reporting burden for the FER C Form 3-Q col lection of information is estimated to average 168 hours per response. Send comments regarding these burden estimates or any aspect of these col lections of information, including suggestions for reducing burden, to the Federal Energy Regulatory Commission, 888 Fi rst Street NE, Washington, D C 20426 (Attention: Information C learance Officer); and to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal Energy R egulatory Commission). No person shall be subject to any penalty if any collection of information does not display a valid control number (44 U.S.C. § 3512 (a)). GENERAL INSTRUCTIONS Prepare this report in conformity with the U niform System of Accounts (18 CFR Part 101) (USofA). Interpret all accounting words and phrases in accordance with the USofA. Enter in w hole numbers (dol lars or MWH) only, except where otherwise noted. (Enter cents for averages and figures per unit where cents are important. The truncating of cents is allowed except on the four basic financial statements where rounding is required.) The amounts shown on all supporting pages must agree with the amounts entered on the statements that they support. When applying threshol ds to determine significance for reporting purposes, use for balance sheet accounts the balances at the end of the current reporting period, and use for statement of income accounts the current year's year to date amounts. Complete each question fully and accurately, even if it has been answered i n a previous report. Enter the word "None" w here it truly and completely states the fact. For any page(s) that is not applicabl e to the respondent, omit the page(s) and enter "NA," "NONE," or "Not Applicable" in col umn (d) on the List of Schedules, pages 2 and 3. Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in the header of each page is to be completed only for resubmissions (see VII. below). Generally, except for certain schedul es, all numbers, w hether they are expected to be debits or credits, must be reported as positive. Numbers having a sign that is different from the expected sign must be reported by enclosing the numbers in parentheses. For any resubmissions, please explain the reason for the resubmission in a footnote to the data field. Do not make references to reports of previous periods/years or to other reports in lieu of required entries, except as speci fically authorized. Wherever (schedule) pages refer to fi gures from a previous period/year, the figures reported must be based upon those shown by the report of the previous period/year, or an appropriate explanation given as to why the different figures were used. Schedule specific instructions are found in the applicable taxonomy and on the appli cable blank rendered form. Definitions for statistical classifications used for completing schedules for transmission system reporting are as follows: FN S - Firm Netw ork Transmission Service for Self. "Firm" means service that can not be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Netw ork Service" is Netw ork Transmission Service as described in Order No. 888 and the Open Access Transmission Tariff. "Sel f" means the respondent. FN O - Firm Network Service for Others. "Fi rm" means that service cannot be interrupted for economic reasons and is intended to remain rel i able even under adverse conditions. "N etwork Service" is Network Transmissi on Service as described in Order N o. 888 and the Open Access Transmission Tariff. LFP - for Long-Term Firm Point-to-Point Transmissi on Reservations. "Long-Term" means one year or longer and” firm" means that servi ce cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Point-to-Point Transmission Reservations" are described in Order N o. 888 and the Open Access Transmission Tari ff. For all transactions identified as LFP, provide in a footnote the termination date of the contract defined as the earliest date either buyer or sell er can uni laterally cancel the contract. OLF - Other Long-Term Firm Transmission Service. Report service provided under contracts which do not conform to the terms of the Open Access Transmission Tariff. "Long-Term" means one year or longer and “fi rm” means that service cannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. For all transactions identified as OLF, provide i n a footnote the termination date of the contract defined as the earliest date either buyer or seller can unilaterally get out of the contract. SFP - Short-Term Firm Point-to-Point Transmission R eservations. Use this classifi cation for all firm point-to-point transmission reservati ons, where the duration of each period of reservation is less than one-year. f. g. IV. a. b. V. I. II. III. IV. V. VI. VII. VIII. IX. X. Filers are encouraged to file their Annual Report to Stockholders, and the C PA Certi fication Statement using eFiling. Furtherinstructions are found on the Commissi on’s website at https://www.ferc.gov/ferc-online/ferc-online/frequently-asked-questions-faqs-efilingferc-online.Federal, State, and Local Governments and other authorized users may obtain additional blank copies of FERC Form 1 and 3-Qfree of charge from https://w w w.ferc.gov/general-information-0/electric-industry-forms.When to Su bmitFERC Forms 1 and 3-Q must be filed by the following schedule:FERC Form 1 for each year ending D ecember 31 must be filed by Apri l 18th of the follow ing year (18 CFR § 141.1), andFERC Form 3-Q for each calendar quarter must be filed w ithin 60 days after the reporting quarter (18 C.F.R. § 141.400).Where to Send Comments o n Public Re portin g Burd en .The publi c reporting burden for the FERC Form 1 collection of informati on is estimated to average 1,168 hours per response, includingthe time for review i ng instructions, searching existing data sources, gathering and maintaining the data-needed, and completing andreviewing the collection of information. The public reporting burden for the FER C Form 3-Q col lection of information is estimated toaverage 168 hours per response.Send comments regarding these burden estimates or any aspect of these col lections of information, including suggestions for reducingburden, to the Federal Energy Regulatory Commission, 888 Fi rst Street NE, Washington, D C 20426 (Attention: Information C learanceOfficer); and to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503 (Attention:Desk Officer for the Federal Energy R egulatory Commission). No person shall be subject to any penalty if any collection of informationdoes not display a valid control number (44 U.S.C. § 3512 (a)).GENERAL INSTRUCTIONSPrepare this report in conformity with the U niform System of Accounts (18 CFR Part 101) (USofA). Interpret all accounting words andphrases in accordance with the USofA.Enter in w hole numbers (dol lars or MWH) only, except where otherwise noted. (Enter cents for averages and figures per unit where centsare important. The truncating of cents is allowed except on the four basic financial statements where rounding is required.) The amountsshown on all supporting pages must agree with the amounts entered on the statements that they support. When applying threshol ds todetermine significance for reporting purposes, use for balance sheet accounts the balances at the end of the current reporting period, anduse for statement of income accounts the current year's year to date amounts.Complete each question fully and accurately, even if it has been answered i n a previous report. Enter the word "None" w here it truly andcompletely states the fact.For any page(s) that is not applicabl e to the respondent, omit the page(s) and enter "NA," "NONE," or "Not Applicable" in col umn (d) onthe List of Schedules, pages 2 and 3.Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in the header of each page is tobe completed only for resubmissions (see VII. below).Generally, except for certain schedul es, all numbers, w hether they are expected to be debits or credits, must be reported as positive.Numbers having a sign that is different from the expected sign must be reported by enclosing the numbers in parentheses.For any resubmissions, please explain the reason for the resubmission in a footnote to the data field.Do not make references to reports of previous periods/years or to other reports in lieu of required entries, except as speci ficallyauthorized.Wherever (schedule) pages refer to fi gures from a previous period/year, the figures reported must be based upon those shown by thereport of the previous period/year, or an appropriate explanation given as to why the different figures were used.Schedule specific instructions are found in the applicable taxonomy and on the appli cable blank rendered form.Definitions for statistical classifications used for completing schedules for transmission system reporting are as follows:FN S - Firm Netw ork Transmission Service for Self. "Firm" means service that can not be interrupted for economic reasons and is intended toremain reliable even under adverse conditions. "Netw ork Service" is Netw ork Transmission Service as described in Order No. 888 and theOpen Access Transmission Tariff. "Sel f" means the respondent.FN O - Firm Network Service for Others. "Fi rm" means that service cannot be interrupted for economic reasons and is intended to remainreliable even under adverse conditions. "N etwork Service" is Network Transmissi on Service as described in Order N o. 888 and the OpenAccess Transmission Tariff.LFP - for Long-Term Firm Point-to-Point Transmissi on Reservations. "Long-Term" means one year or longer and” firm" means that servi cecannot be interrupted for economic reasons and is intended to remain reliable even under adverse conditions. "Point-to-Point TransmissionReservations" are described in Order N o. 888 and the Open Access Transmission Tari ff. For all transactions identified as LFP, provide in afootnote the termination date of the contract defined as the earliest date either buyer or sell er can uni laterally cancel the contract.OLF - Other Long-Term Firm Transmission Service. Report service provided under contracts which do not conform to the terms of the OpenAccess Transmission Tariff. "Long-Term" means one year or longer and “fi rm” means that service cannot be interrupted for economic reasonsand is intended to remain reliable even under adverse conditions. For all transactions identified as OLF, provide i n a footnote the terminationdate of the contract defined as the earliest date either buyer or seller can unilaterally get out of the contract. SFP - Short-Term Firm Point-to-Point Transmission R eservations. Use this classifi cation for all firm point-to-point transmission reservati ons, where the duration of each period of reservation is less than one-year. f.g.IV.a.b.V.I.II.III.IV.V.VI.VII.VIII.IX.X. where the duration of each period of reservation is less than one-year. NF - Non-Fi rm Transmission Service, where firm means that service cannot be interrupted for economic reasons and is intended to remain rel i able even under adverse conditions. OS - Other Transmission Service. Use this classification only for those services w hich can not be placed in the above-mentioned classifi cations, such as all other servi ce regardless of the length of the contract and service FERC Form. Describe the type of service in a footnote for each entry. AD - Out-of-Period Adjustments. U se this code for any accounting adjustments or "true-ups" for servi ce provided in prior reporting periods. Provide an expl anati on in a footnote for each adjustment. DEFINITION S C ommission Authorization (Comm. Auth.) -- The authorization of the Federal Energy Regulatory C ommission, or any other Commissi on. N ame the commission whose authorizati on was obtained and give date of the authorization. R espondent -- The person, corporati on, licensee, agency, authority, or other Legal entity or instrumentality in whose behalf the report is made. EXCERPTS FROM THE LAW Federal Power Act, 16 U .S.C . § 791a-825r Sec. 3. The words defined in this section shall have the following meanings for purposes of this Act, to with: ’Corporation' means any corporation, joint-stock company, partnership, association, business trust, organized group of persons, whether incorporated or not, or a receiver or receivers, trustee or trustees of any of the foregoing. It shall not include 'municipalities, as hereinafter defined; 'Person' means an individual or a corporation; 'Licensee, means any person, State, or municipality Licensed under the provisions of section 4 of this Act, and any assignee or successor in interest thereof; 'municipality means a city, county, irrigation district, drainage district, or other pol i tical subdivision or agency of a State competent under the Law s thereof to carry and the business of developing, transmitti ng, unitizing, or distributing power; ...... "project' means. a complete unit of improvement or development, consisting of a power house, all w ater conduits, al l dams and appurtenant works and structures (including navigation structures) which are a part of said unit, and all storage, diverting, or fore bay reservoirs directly connected therewith, the primary line or lines transmi tting power there from to the point of junction with the distribution system or with the interconnected primary transmission system, all miscellaneous structures used and useful in connection with said unit or any part thereof, and all water rights, rights-of-way, ditches, dams, reservoirs, Lands, or interest in Lands the use and occupancy of which are necessary or appropriate i n the maintenance and operation of such uni t; "Sec. 4. The Commi ssion is hereby authorized and empowered 'To make i nvestigations and to collect and record data concerni ng the utilization of the w ater 'resources of any region to be developed, the water-power industry and its relation to other industries and to interstate or foreign commerce, and concerning the location, capacity, development costs, and relation to markets of power sites; ... to the extent the C ommission may deem necessary or useful for the purposes of this Act." "Sec. 304. Every Licensee and every public utility shall file with the Commission such annual and other periodic or special* reports as the Commissi on may by rules and regulations or other prescribe as necessary or appropriate to assist the C ommission i n the proper administration of this Act. The Commissi on may prescribe the manner and FERC Form in which such reports shall be made, and require from such persons specific answ ers to all questions upon which the Commission may need information. The Commission may require that such reports shall include, among other things, full information as to assets and Liabi l i ties, capitalization, net investment, and reduction thereof, gross receipts, interest due and paid, depreciation, and other reserves, cost of project and other facilities, cost of maintenance and operation of the project and other facilities, cost of renewals and replacement of the project works and other facilities, depreciation, generation, transmission, distribution, delivery, use, and sale of electric energy. The Commission may require any such person to make adequate provision for currently determining such costs and other facts. Such reports shall be made under oath unless the Commission otherwise speci fies*.10 "Sec. 309. The C ommission shall have power to perform any and all acts, and to prescri be, issue, make, and rescind such orders, rules and regul ations as it may find necessary or appropriate to carry out the provisions of this Act. Among other things, such rules and regulations may define accounting, technical, and trade terms used in this Act; and may prescribe the FER C Form or FERC Forms of all statements, declarations, applications, and reports to be filed w ith the Commission, the i nformation which they shall contain, and the time within which they shall be fi eld..." GENERAL PENALTIES The Commission may assess up to $1 million per day per vi olation of its rules and regulations. See FPA § 316(a) (2005), 16 U.S.C. § 825o(a). FERC FORM NO. 1 (ED . 03-07) I. II. 3. 4. 5. 7. 11. a. a. where the duration of each period of reservation is less than one-year.NF - Non-Fi rm Transmission Service, where firm means that service cannot be interrupted for economic reasons and is intended to remainreliable even under adverse conditions.OS - Other Transmission Service. Use this classification only for those services w hich can not be placed in the above-mentionedclassifications, such as all other servi ce regardless of the length of the contract and service FERC Form. Describe the type of service in afootnote for each entry.AD - Out-of-Period Adjustments. U se this code for any accounting adjustments or "true-ups" for servi ce provided in prior reporting periods.Provide an expl anati on in a footnote for each adjustment.DEFINITION SCommission Authorization (Comm. Auth.) -- The authorization of the Federal Energy Regulatory C ommission, or any other Commissi on.N ame the commission whose authorizati on was obtained and give date of the authorization.R espondent -- The person, corporati on, licensee, agency, authority, or other Legal entity or instrumentality in whose behalf the report ismade.EXCERPTS FROM THE LAWFederal Power Act, 16 U .S.C . § 791a-825rSec. 3. The words defined in this section shall have the following meanings for purposes of this Act, to with:’Corporation' means any corporation, joint-stock company, partnership, association, business trust, organized group of persons, whetherincorporated or not, or a receiver or receivers, trustee or trustees of any of the foregoing. It shall not include 'municipalities, as hereinafterdefined;'Person' means an individual or a corporation;'Licensee, means any person, State, or municipality Licensed under the provisions of section 4 of this Act, and any assignee or successorin interest thereof;'municipality means a city, county, irrigation district, drainage district, or other pol i tical subdivision or agency of a State competent underthe Law s thereof to carry and the business of developing, transmitti ng, unitizing, or distributing power; ......"project' means. a complete unit of improvement or development, consisting of a power house, all w ater conduits, al l dams andappurtenant works and structures (including navigation structures) which are a part of said unit, and all storage, diverting, or fore bayreservoirs directly connected therewith, the primary line or lines transmi tting power there from to the point of junction with the distributionsystem or with the interconnected primary transmission system, all miscellaneous structures used and useful in connection with said unitor any part thereof, and all water rights, rights-of-way, ditches, dams, reservoirs, Lands, or interest in Lands the use and occupancy ofwhich are necessary or appropriate i n the maintenance and operation of such uni t;"Sec. 4. The Commi ssion is hereby authorized and empowered'To make i nvestigations and to collect and record data concerni ng the utilization of the w ater 'resources of any region to be developed, thewater-power industry and its relation to other industries and to interstate or foreign commerce, and concerning the location, capacity,development costs, and relation to markets of power sites; ... to the extent the C ommission may deem necessary or useful for thepurposes of this Act.""Sec. 304.Every Licensee and every public utility shall file with the Commission such annual and other periodic or special* reports as theCommission may by rules and regulations or other prescribe as necessary or appropriate to assist the C ommission i n the properadministration of this Act. The Commissi on may prescribe the manner and FERC Form in which such reports shall be made, and requirefrom such persons specific answ ers to all questions upon which the Commission may need information. The Commission may requirethat such reports shall include, among other things, full information as to assets and Liabi l i ties, capitalization, net investment, andreduction thereof, gross receipts, interest due and paid, depreciation, and other reserves, cost of project and other facilities, cost ofmaintenance and operation of the project and other facilities, cost of renewals and replacement of the project works and other facilities,depreciation, generation, transmission, distribution, delivery, use, and sale of electric energy. The Commission may require any suchperson to make adequate provision for currently determining such costs and other facts. Such reports shall be made under oath unlessthe Commission otherwise speci fies*.10"Sec. 309.The C ommission shall have power to perform any and all acts, and to prescri be, issue, make, and rescind such orders, rules andregulations as it may find necessary or appropriate to carry out the provisions of this Act. Among other things, such rules and regulationsmay define accounting, technical, and trade terms used in this Act; and may prescribe the FER C Form or FERC Forms of all statements,declarations, applications, and reports to be filed w ith the Commission, the i nformation which they shall contain, and the time within whichthey shall be fi eld..."GENERAL PENALTIESThe Commission may assess up to $1 million per day per vi olation of its rules and regulations. See FPA § 316(a) (2005), 16 U.S.C. § 825o(a).FERC FORM NO. 1 (ED . 03-07)I.II.3.4.5.7.11.a.a. FERC FORM NO. 1 REPORT OF MAJOR ELECTRIC UTILITIES, LICENSEES AND OTHER ID EN TIFICATION 01 Exact Legal Name of Respondent Idaho Power Company 02 Year/ Period of Report End of: 2023/ Q4 03 Previous Name and Date of Change (If name changed duri ng year) / 04 Address of Principal Offi ce at End of Period (Street, C ity, State, Zip Code) 1221 W Idaho St, P.O. Box 70 Boise, Id 83707-0070 05 N ame of Contact Person Brian Buckham 06 Title of C ontact Person SVP & CFO 07 Address of Contact Person (Street, City, State, Zip Code) 1221 W Idaho St, P.O. Box 70 Boise, Id 83707-0070 08 Telephone of Contact Person, Including Area Code (208) 388-2390 09 This Report is An Original / A Resubmission (1) ☑ An Original (2) ☐ A Resubmission 10 Date of R eport (Mo, Da, Yr) 04/16/2024 Annual Corporate Officer Certification The undersigned officer certifies that: I have examined this report and to the best of my know ledge, information, and belief all statements of fact contained in this report are correct statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform i n all material respects to the Uniform System of Accounts. 01 Name Brian Buckham 02 Title SVP & C FO 03 Si gnature Brian Buckham 04 Date Signed (Mo, Da, Yr) 04/16/2024 Title 18, U.S.C. 1001 makes it a crime for any person to know ingly and w illingly to make to any Agency or Department of the United States any false, ficti ti ous or fraudulent statements as to any matter within its jurisdiction. FERC FORM No. 1 (REV. 02-04) Page 1 FERC FORM NO. 1REPORT OF MAJOR ELECTRIC UTILITIES, LICENSEES AND OTHERIDENTIFICATION01 Exact Legal Name of RespondentIdaho Power Company 02 Year/ Period of ReportEnd of: 2023/ Q403 Previous Name and Date of Change (If name changed duri ng year)/ 04 Address of Principal Offi ce at End of Period (Street, C ity, State, Zip Code)1221 W Idaho St, P.O. Box 70 Boise, Id 83707-007005 N ame of Contact PersonBrian Buckham 06 Title of C ontact PersonSVP & CFO07 Address of Contact Person (Street, City, State, Zip Code)1221 W Idaho St, P.O. Box 70 Boise, Id 83707-007008 Telephone of Contact Person, Including Area Code(208) 388-2390 09 This Report is An Original / A Resubmission(1) ☑ An Original(2) ☐ A Resubmission 10 Date of R eport (Mo, Da, Yr)04/16/2024Annual Corporate Officer CertificationThe undersigned officer certifies that:I have examined this report and to the best of my know ledge, information, and belief all statements of fact contained in this report are correctstatements of the business affairs of the respondent and the financial statements, and other financial information contained in this report,conform i n all material respects to the Uniform System of Accounts.01 NameBrian Buckham02 TitleSVP & C FO 03 Si gnatureBrian Buckham 04 Date Signed (Mo, Da, Yr)04/16/2024Title 18, U.S.C. 1001 makes it a crime for any person to know ingly and w illingly to make to any Agency or Department of the United Statesany false, ficti ti ous or fraudulent statements as to any matter within its jurisdiction.FERC FORM No. 1 (REV. 02-04)Page 1 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 LIST OF SCHEDULES (Electric U tility) Line No. Title of Schedule (a) Reference Page N o. (b) Remarks (c) Identificati on 1 List of Schedules 2 1 General Information 101 2 Control Over Respondent 102 3 Corporations Controlled by Respondent 103 4 Officers 104 5 Directors 105 6 Information on Formula Rates 106 7 Important Changes During the Year 108 8 Comparative Balance Sheet 110 9 Statement of Income for the Year 114 10 Statement of Retained Earnings for the Year 118 12 Statement of Cash Flows 120 12 Notes to Financial Statements 122 13 Statement of Accum Other Comp Income, Comp Income, and H edgi ng Activities 122a 14 Summary of Utility Plant & Accumulated Provisions for Dep, Amort & Dep 200 15 Nucl ear Fuel Materials 202 NA 16 Electric Pl ant in Service 204 17 Electric Pl ant Leased to Others 213 NA 18 Electric Pl ant Held for Future Use 214 19 Constructi on Work in Progress-Electric 216 20 Accumulated Provi sion for Depreciation of Electri c Utility Plant 219 21 Investment of Subsidiary Companies 224 22 Materials and Supplies 227 23 Allowances 228 NA 24 Extraordi nary Property Losses 230a NA 25 Unrecovered Plant and Regulatory Study Costs 230b NA 26 Transmission Service and Generation Interconnection Study Costs 231 27 Other Regulatory Assets 232 FERC FORM No. 1 (ED . 12-96) Page 2 Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A R esubmission Date of R eport:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4LIST OF SCHEDULES (Electric U tility)LineNo.Title of Schedule(a)Reference Page N o.(b)Remarks(c)Identificati on 1List of Schedules 21General Information 1012Control Over Respondent 1023Corporations Controlled by Respondent 1034Officers1045Directors1056Information on Formula Rates 1067Important Changes During the Year 1088Comparative Balance Sheet 1109Statement of Income for the Year 11410Statement of Retained Earnings for the Year 11812Statement of Cash Flows 12012Notes to Financial Statements 12213Statement of Accum Other Comp Income, CompIncome, and H edgi ng Activities 122a14Summary of Utility Plant & Accumulated Provisionsfor Dep, Amort & Dep 20015Nuclear Fuel Materials 202 NA16Electric Pl ant in Service 20417Electric Pl ant Leased to Others 213 NA18Electric Pl ant Held for Future Use 21419Construction Work in Progress-Electric 21620Accumulated Provi sion for Depreciation of Electri cUtility Plant 21921Investment of Subsidiary Companies 22422Materials and Supplies 22723Allowances228 NA24Extraordinary Property Losses 230a NA25Unrecovered Plant and Regulatory Study Costs 230b NA26Transmission Service and GenerationInterconnection Study Costs 23127Other Regulatory Assets 232FERC FORM No. 1 (ED . 12-96) Page 2 28 Miscellaneous D eferred Debits 233 29 Accumulated Deferred Income Taxes 234 30 Capital Stock 250 31 Other Paid-in Capital 253 32 Capital Stock Expense 254b 33 Long-Term Debt 256 34 Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax 261 35 Taxes Accrued, Prepaid and Charged During the Year 262 36 Accumulated Deferred Investment Tax C redi ts 266 37 Other Deferred Credits 269 38 Accumulated Deferred Income Taxes-Accelerated Amortization Property 272 NA 39 Accumulated Deferred Income Taxes-Other Property 274 40 Accumulated Deferred Income Taxes-Other 276 41 Other Regulatory Liabilities 278 42 Electric Operating Revenues 300 43 Regional Transmi ssion Service Revenues (Account 457.1)302 NA 44 Sales of Electricity by Rate Schedules 304 45 Sales for Resale 310 46 Electric Operation and Mai ntenance Expenses 320 47 Purchased Power 326 48 Transmission of Electri city for Others 328 49 Transmission of Electri city by ISO/RTOs 331 NA 50 Transmission of Electri city by Others 332 51 Miscellaneous General Expenses-Electri c 335 52 Depreciation and Amortization of Electri c Plant (Account 403, 404, 405)336 53 Regulatory Commission Expenses 350 54 Research, Development and D emonstration Activities 352 55 Distri bution of Sal aries and Wages 354 56 Common Utility Plant and Expenses 356 NA 57 Amounts included in ISO/R TO Settl ement Statements 397 NA LIST OF SCHEDULES (Electric U tility) Line No. Title of Schedule (a) Reference Page N o. (b) Remarks (c) FERC FORM No. 1 (ED . 12-96) Page 2 28 Miscellaneous D eferred Debits 23329Accumulated Deferred Income Taxes 23430Capital Stock 25031Other Paid-in Capital 25332Capital Stock Expense 254b33Long-Term Debt 25634Reconciliation of Reported Net Income with TaxableInc for Fed Inc Tax 26135Taxes Accrued, Prepaid and Charged During theYear 26236Accumulated Deferred Investment Tax C redi ts 26637Other Deferred Credits 26938Accumulated Deferred Income Taxes-AcceleratedAmortization Property 272 NA39Accumulated Deferred Income Taxes-Other Property 27440Accumulated Deferred Income Taxes-Other 27641Other Regulatory Liabilities 27842Electric Operating Revenues 30043Regional Transmi ssion Service Revenues (Account457.1)302 NA44Sales of Electricity by Rate Schedules 30445Sales for Resale 31046Electric Operation and Mai ntenance Expenses 32047Purchased Power 32648Transmission of Electri city for Others 32849Transmission of Electri city by ISO/RTOs 331 NA50Transmission of Electri city by Others 33251Miscellaneous General Expenses-Electri c 33552Depreciation and Amortization of Electri c Plant(Account 403, 404, 405)33653Regulatory Commission Expenses 35054Research, Development and D emonstrationActivities 35255Distribution of Sal aries and Wages 35456Common Utility Plant and Expenses 356 NA57Amounts included in ISO/R TO Settl ementStatements 397 NALIST OF SCHEDULES (Electric U tility)LineNo.Title of Schedule(a)Reference Page N o.(b)Remarks(c) FERC FORM No. 1 (ED . 12-96) Page 2 58 Purchase and Sale of Ancillary Services 398 59 Monthly Transmission System Peak Load 400 60 Monthly ISO/R TO Transmission System Peak Load 400a NA 61 Electric Energy Account 401a 62 Monthly Peaks and Output 401b 63 Steam Electri c Generating Plant Statistics 402 64 Hydroelectric Generating Pl ant Stati stics 406 65 Pumped Storage Generating Plant Statistics 408 NA 66 Generating Plant Statistics Pages 410 66.1 Energy Storage Operations (Large Plants)414 66.2 Energy Storage Operations (Small Plants)419 NA 67 Transmission Line Statistics Pages 422 68 Transmission Lines Added Duri ng Year 424 69 Substations 426 70 Transactions w ith Associated (Affiliated) Companies 429 71 Footnote Data 450 Stockholders' Reports (check appropriate box) Stockholders' Reports Check appropriate box: ☐ Tw o copies will be submitted ☐ No annual report to stockhol ders is prepared FERC FORM No. 1 (ED . 12-96) Page 2 LIST OF SCHEDULES (Electric U tility) Line No. Title of Schedule (a) Reference Page N o. (b) Remarks (c) 58 Purchase and Sale of Ancillary Services 39859Monthly Transmission System Peak Load 40060Monthly ISO/R TO Transmission System Peak Load 400a NA61Electric Energy Account 401a62Monthly Peaks and Output 401b63Steam Electri c Generating Plant Statistics 40264Hydroelectric Generating Pl ant Stati stics 40665Pumped Storage Generating Plant Statistics 408 NA66Generating Plant Statistics Pages 41066.1 Energy Storage Operations (Large Plants)41466.2 Energy Storage Operations (Small Plants)419 NA67Transmission Line Statistics Pages 42268Transmission Lines Added Duri ng Year 42469Substations42670Transactions w ith Associated (Affiliated) Companies 42971Footnote Data 450Stockholders' Reports (check appropriate box)Stockholders' Reports Check appropriate box:☐ Tw o copies will be submitted☐ No annual report to stockhol ders is prepared FERC FORM No. 1 (ED . 12-96)Page 2LIST OF SCHEDULES (Electric U tility)LineNo.Title of Schedule(a)Reference Page N o.(b)Remarks(c) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 GEN ER AL INFORMATION 1. Provide name and title of officer having custody of the general corporate books of account and address of office where the general corporate books are kept, and address of offi ce where any other corporate books of account are kept, i f different from that where the general corporate books are kept. Brian Buckham, SVP, Chief Financi al Officer & Treasurer, Idaho Pow er Company 1221 W. Idaho Street, P.O. Box 70, Boise, Idaho 83707- 0070 Brian Buckham SVP, Chief Financial Officer & Treasurer 1221 W. Idaho Street, P.O. Box 70, Boise, Idaho 83707-0070 2. Provide the name of the State under the laws of which respondent is incorporated, and date of i ncorporation. If incorporated under a speci al law, gi ve reference to such l aw. If not i ncorporated, state that fact and give the type of organization and the date organized. Idaho, June 30, 1989 State of Incorporation: ID Date of Incorporation: 1989-06-30 Incorporated Under Special Law: 3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) date such recei ver or trustee took possession, (c) the authority by which the receivership or trusteeship w as created, and (d) date when possession by receiver or trustee ceased. Not Applicabl e (a) Name of Receiver or Trustee Hol ding Property of the Respondent: (b) Date R eceiver took Possessi on of Respondent Property: (c) Authori ty by whi ch the Recei vership or Trusteeship was created: (d) Date w hen possession by receiver or trustee ceased: 4. State the cl asses or utility and other services furnished by respondent during the year in each State in which the respondent operated. Class of Utility Service State El ectric Idaho El ectric Oregon 5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous year's certified financial statements? (1) ☐ Yes (2) ☑ No FERC FORM No. 1 (ED. 12-87) Page 101 Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A R esubmission Date of R eport:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4GENERAL INFORMATION1. Provide name and title of officer having custody of the general corporate books of account and address of office where the generalcorporate books are kept, and address of offi ce where any other corporate books of account are kept, i f different from that where the generalcorporate books are kept.Brian Buckham, SVP, Chief Financi al Officer & Treasurer, Idaho Pow er Company 1221 W. Idaho Street, P.O. Box 70, Boise, Idaho 83707-0070Brian BuckhamSVP, Chief Financial Officer & Treasurer1221 W. Idaho Street, P.O. Box 70, Boise, Idaho 83707-00702. Provide the name of the State under the laws of which respondent is incorporated, and date of i ncorporation. If incorporated under aspecial law, gi ve reference to such l aw. If not i ncorporated, state that fact and give the type of organization and the date organized.Idaho, June 30, 1989State of Incorporation: IDDate of Incorporation: 1989-06-30Incorporated Under Special Law: 3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) datesuch recei ver or trustee took possession, (c) the authority by which the receivership or trusteeship w as created, and (d) date whenpossession by receiver or trustee ceased.Not Applicabl e(a) Name of Receiver or Trustee Hol ding Property of the Respondent: (b) Date R eceiver took Possessi on of Respondent Property: (c) Authori ty by whi ch the Recei vership or Trusteeship was created: (d) Date w hen possession by receiver or trustee ceased: 4. State the cl asses or utility and other services furnished by respondent during the year in each State in which the respondent operated.Class of Utility Service State El ectric Idaho El ectric Oregon5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant foryour previous year's certified financial statements?(1) ☐ Yes (2) ☑ NoFERC FORM No. 1 (ED. 12-87)Page 101 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 CONTROL OVER R ESPONDENT 1. If any corporation, business trust, or similar organization or a combination of such organizations jointly held control over the respondent at the end of the year, state name of controlling corporation or organization, manner in w hich control was held, and extent of control. If control was in a holding company organizati on, show the chai n of ownership or control to the main parent company or organization. If control was held by a trustee(s), state name of trustee(s), name of beneficiary or beneficiaries for whom trust was maintained, and purpose of the trust. IDACORP owns 100% of Idaho Power Company's Common Stock. IDACORP is a public utility Hol ding C ompany Incorporated effective October 1, 1998. FERC FORM No. 1 (ED. 12-96) Page 102 Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A R esubmission Date of R eport:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4CONTROL OVER R ESPONDENT1. If any corporation, business trust, or similar organization or a combination of such organizations jointly held control over the respondent atthe end of the year, state name of controlling corporation or organization, manner in w hich control was held, and extent of control. If controlwas in a holding company organizati on, show the chai n of ownership or control to the main parent company or organization. If control washeld by a trustee(s), state name of trustee(s), name of beneficiary or beneficiaries for whom trust was maintained, and purpose of the trust.IDACORP owns 100% of Idaho Power Company's Common Stock.IDACORP is a public utility Hol ding C ompany Incorporated effective October 1, 1998.FERC FORM No. 1 (ED. 12-96)Page 102 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 COR POR ATIONS CON TROLLED B Y RESPONDENT Line N o. N ame of Company Controlled (a) Kind of Business (b) Percent Voting Stock Owned (c) Footnote R ef. (d) 1 D irect C ontrol 2 Idaho Energy Resources Company Coal mining and mineral 100% 3 development FERC FORM No. 1 (ED . 12-96) Page 103 Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A R esubmission Date of R eport:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4CORPORATIONS CON TROLLED B Y RESPONDENTLineNo.N ame of Company Controlled(a)Kind of Business(b)PercentVoting StockOwned(c)Footnote R ef.(d)1 D irect C ontrol2Idaho Energy Resources Company Coal mining and mineral 100%3 developmentFERC FORM No. 1 (ED . 12-96)Page 103 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 OFFICER S Line No. Title (a) Name of Officer (b) Salary for Year (c) Date Started in Period (d) Date Ended in Period (e) 1 President & CEO Lisa Grow 920,000 2 Senior Vice President, COO Adam J. Richins 530,000 3 Senior Vice President, CFO Bri an R. Buckham 515,000 4 Senior Vice President, Public Affairs Jeffery L. Malmen 402,000 5 Vice President, CAO & Treasurer Ken W. Petersen 345,000 6 Vice President, Regulatory Affairs Tim Tatum 302,500 7 Vice President, Power Supply Ryan N. Adelman 290,000 8 Vice President, Human Resources Sarah E. Griffin 300,000 9 (a) Corporate Secretary Patrick Harrington 300,000 10 Vice President, Customer Operations & CSO Bo H anchey 270,500 11 Vice President, Corporate Services & Communi cations Debra H. Lei thauser 260,650 12 Vice President, Information Technology & CIO Jason C . Huszar 264,000 13 Vice President, Pl anni ng, Engineering & Construction Mitch Colburn 264,000 14 Vice President, General C ounsel Julia A. Hilton 264,000 FERC FORM No. 1 (ED . 12-96) Page 104 Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A R esubmission Date of R eport:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4OFFICERSLineNo.Title(a)Name of Officer(b)Salary for Year(c)Date Started inPeriod(d)Date Ended inPeriod(e)1 President & CEO Lisa Grow 920,0002Senior Vice President, COO Adam J. Richins 530,0003Senior Vice President, CFO Bri an R. Buckham 515,0004Senior Vice President, PublicAffairs Jeffery L. Malmen 402,0005Vice President, CAO &Treasurer Ken W. Petersen 345,0006Vice President, RegulatoryAffairs Tim Tatum 302,5007Vice President, Power Supply Ryan N. Adelman 290,0008Vice President, HumanResources Sarah E. Griffin 300,0009(a)Corporate Secretary Patrick Harrington 300,00010Vice President, CustomerOperations & CSO Bo H anchey 270,50011Vice President, CorporateServices & Communi cations Debra H. Lei thauser 260,65012Vice President, InformationTechnology & CIO Jason C . Huszar 264,00013Vice President, Pl anni ng,Engineering & Construction Mitch Colburn 264,00014Vice President, General C ounsel Julia A. Hilton 264,000FERC FORM No. 1 (ED . 12-96)Page 104 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE D ATA (a) Concept: OfficerTitl e Title change to Corporate Secretary effective 03/18/2023, previous title w as VP, General Counsel and C orporate Secretary. FERC FORM No. 1 (ED. 12-96) Page 104 Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A R esubmission Date of R eport:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4FOOTNOTE D ATA(a) Concept: OfficerTitl eTitle change to Corporate Secretary effective 03/18/2023, previous title w as VP, General Counsel and C orporate Secretary.FERC FORM No. 1 (ED. 12-96)Page 104 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 D IRECTOR S Line No. Name (and Title) of Director (a) Principal B usiness Address (b) Member of the Executive C ommittee (c) C hairman of the Executive Committee (d) 1 (a) Nate Jorgensen 685 W. Sherington Dri ve, Eagle, Idaho 83616 false false 2 Odette C. Bolano 1055 N . Curti s Rd., Boise, Idaho 83706 false false 3 (b) Thomas E. Carlil e 611 S 8th Street, U nit 503, Boise, Idaho 83702 false false 4 Richard J. D ahl, Board Chair PO Box 2052, McCall, Idaho 83638 true false 5 Annette G. Elg 3475 E R ivernest Lane, Boise, ID 83706 false false 6 Lisa A. Grow, President and CEO Idaho Power C ompany, 1221 W. Idaho Street, PO Box 70, Boise, ID 83707 true true 7 Ronald W. Jibson 417 Aerie Circle, North Salt Lake, Utah 84054 false false 8 Judi th A. Johansen, Comp Committee Chair 10446 E. Palo Brea Dr, Scottsdale, Arizona 85262 true false 9 Dennis L. Johnson, Corp Gov. Chai r 926 West Oakhampton Dri ve, Eagle, Idaho 83616 true false 10 Richard J. N avarro, Audit Chai r 1256 E C andl eridge Ct., Boise, Idaho 83712 true false 11 Dr. Mark Peters 884 Neil Avenue, Col umbus, Ohio 43215 false false 12 Jeff C. Kinneeveauk 7319 E Montebel l o Ave, Scottsdale, AZ 85250 false false 13 (c) Susan Morris 215 N. Bene Posto Place, Boise, Idaho 83712 false false FERC FORM No. 1 (ED . 12-95) Page 105 Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A R esubmission Date of R eport:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4DIRECTORSLineNo.Name (and Title) of Director(a)Principal B usiness Address(b)Member of the ExecutiveCommittee(c)C hairman of the ExecutiveCommittee(d)1 (a)Nate Jorgensen 685 W. Sherington Dri ve,Eagle, Idaho 83616 false false2Odette C. Bolano 1055 N . Curti s Rd., Boise,Idaho 83706 false false3(b)Thomas E. Carlil e 611 S 8th Street, U nit 503,Boise, Idaho 83702 false false4Richard J. D ahl, Board Chair PO Box 2052, McCall, Idaho83638 true false5Annette G. Elg 3475 E R ivernest Lane, Boise,ID 83706 false false6Lisa A. Grow, President andCEO Idaho Power C ompany, 1221W. Idaho Street, PO Box 70,Boise, ID 83707 true true7Ronald W. Jibson 417 Aerie Circle, North SaltLake, Utah 84054 false false8Judith A. Johansen, CompCommittee Chair 10446 E. Palo Brea Dr,Scottsdale, Arizona 85262 true false9Dennis L. Johnson, Corp Gov.Chai r 926 West Oakhampton Dri ve,Eagle, Idaho 83616 true false10Richard J. N avarro, Audit Chai r 1256 E C andl eridge Ct., Boise,Idaho 83712 true false11Dr. Mark Peters 884 Neil Avenue, Col umbus,Ohio 43215 false false12Jeff C. Kinneeveauk 7319 E Montebel l o Ave,Scottsdale, AZ 85250 false false13(c)Susan Morris 215 N. Bene Posto Place,Boise, Idaho 83712 false falseFERC FORM No. 1 (ED . 12-95)Page 105 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE D ATA (a) Concept: NameAndTitleOfDirector N ate Jorgensen w as appointed to the Board on May 18, 2023. (b) Concept: NameAndTitleOfDirector Tom Carlile retired from the Board on May 18, 2023. (c) C oncept: NameAndTitleOfD i rector Susan Morris was appoi nted to the Board on May 18, 2023. FERC FORM No. 1 (ED. 12-95) Page 105 Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A R esubmission Date of R eport:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4FOOTNOTE D ATA(a) Concept: NameAndTitleOfDirectorNate Jorgensen w as appointed to the Board on May 18, 2023.(b) Concept: NameAndTitleOfDirectorTom Carlile retired from the Board on May 18, 2023.(c) C oncept: NameAndTitleOfD i rectorSusan Morris was appoi nted to the Board on May 18, 2023.FERC FORM No. 1 (ED. 12-95)Page 105 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 IN FORMATION ON FOR MULA R ATES Line No. FERC Rate Schedule or Tariff Number (a) FERC Proceeding (b) Does the respondent have formula rates? ☑ Yes ☐ No 1 FERC Electric Tariff FERC FORM No. 1 (N EW. 12-08) Page 106 Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A R esubmission Date of R eport:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4INFORMATION ON FOR MULA R ATESLineNo.FERC Rate Schedule or Tariff Number(a)FERC Proceeding(b)Does the respondent have formula rates?☑ Yes☐ No1FERC Electric TariffFERC FORM No. 1 (N EW. 12-08)Page 106 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 INFORMATION ON FORMU LA RATES - FERC Rate Schedule/Tariff Number FERC Proceeding Line No. A ccession N o. (a) Document Date / Filed Date (b) Docket No. (c) D escription (d) Formula Rate FER C Rate Schedule Number or Tariff N umber (e) Does the respondent file w i th the Commission annual (or more frequent) filings containing the inputs to the formula rate(s)? ☑ Yes ☐ N o 1 20230828- 5252 08/28/2023 ER09-1641-000 Idaho Power Company 2023 Annual Informational filing under ER09-1641-000 FERC Electric Tariff FERC FORM NO. 1 (NEW. 12-08) Page 106a Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A R esubmission Date of R eport:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4INFORMATION ON FORMU LA RATES - FERC Rate Schedule/Tariff Number FERC ProceedingLineNo.A ccessionNo.(a)Document Date /Filed Date(b)Docket No.(c)D escription(d)Formula Rate FER C RateSchedule Number or TariffNumber(e)Does the respondent file w i th theCommission annual (or morefrequent) filings containing the inputsto the formula rate(s)?☑ Yes☐ N o120230828-5252 08/28/2023 ER09-1641-000 Idaho Power Company 2023Annual Informational filingunder ER09-1641-000 FERC Electric TariffFERC FORM NO. 1 (NEW. 12-08)Page 106a Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 IN FORMATION ON FORMULA RATES - Formula Rate Variances Line No. Page No(s). (a) Schedule (b) Column (c) Line No. (d) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 FERC FORM No. 1 (N EW. 12-08) Page 106b Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A R esubmission Date of R eport:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4INFORMATION ON FORMULA RATES - Formula Rate VariancesLineNo.Page No(s).(a)Schedule(b)Column(c)LineNo.(d)123456789101112131415161718192021222324252627282930FERC FORM No. 1 (N EW. 12-08)Page 106b 31 32 33 34 35 36 37 38 39 40 41 42 43 44 FERC FORM No. 1 (N EW. 12-08) Page 106b IN FORMATION ON FORMULA RATES - Formula Rate Variances Line No. Page No(s). (a) Schedule (b) Column (c) Line No. (d) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 IMPORTA N T CH A N GES D U RING THE QUARTER /YEAR Give particulars (details) concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the inquiries. Each inquiry should be answ ered. Enter "none," "not appl i cable," or "N A" where applicable. If information which answ ers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears. 1. Changes in and important additions to franchise rights: D escribe the actual consideration given therefore and state from whom the franchise rights were acquired. If acquired without the payment of consideration, state that fact. 2. Acquisition of ownership in other companies by reorgani zation, merger, or consolidation w ith other companies: Give names of companies involved, particulars concerning the transacti ons, name of the Commission authorizing the transaction, and reference to Commission authorization. 3. Purchase or sale of an operating unit or system: Give a brief description of the property, and of the transactions relating thereto, and reference to Commission authorization, if any w as required. Give date journal entries called for by the Uniform System of Accounts were submitted to the Commission. 4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective dates, lengths of terms, names of parties, rents, and other condition. State name of Commission authorizing lease and give reference to such authorization. 5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or ceased and give reference to Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and approximate total gas volumes avai lable, period of contracts, and other parties to any such arrangements, etc. 6. Obl i gations incurred as a result of issuance of securities or assumption of liabilities or guarantees including issuance of short-term debt and commercial paper having a maturity of one year or less. Give reference to FER C or State Commission authori zation, as appropriate, and the amount of obl i gation or guarantee. 7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments. 8. State the estimated annual effect and nature of any i mportant w age scale changes during the year. 9. State briefly the status of any materially important legal proceedings pendi ng at the end of the year, and the results of any such proceedings culminated during the year. 10. Describe briefly any materially important transactions of the respondent not disclosed elsew here in this report in which an officer, director, security holder reported on Pages 104 or 105 of the Annual Report Form No. 1, voti ng trustee, associ ated company or known associate of any of these persons was a party or in which any such person had a material interest. 11. (Reserved.) 12. If the important changes during the year relating to the respondent company appearing in the annual report to stockholders are applicable in every respect and furnish the data requi red by Instructions 1 to 11 above, such notes may be included on this page. 13. Describe fully any changes in officers, directors, major securi ty holders and voting powers of the respondent that may have occurred during the reporting period. 14. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent please descri be the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to whi ch the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s). Addi tionally, please describe plans, if any to regain at least a 30 percent proprietary ratio. None None None None None On September 11, 2023, under the shelf registration statement with the SEC, Idaho Power issued $350 million in aggregate principal amount of 5.80% first mortgage bonds, secured medium-term notes, Series M, maturing on April 1, 2054. On March 14, 2023, under the shelf registration statement with the SEC, Idaho Power issued $400 million in aggregate principal amount of 5.50% first mortgage bonds, secured medium-term notes, Series M, maturing on March 15, 2053. On March 8, 2 023, pursuant to a Bond Purchase Agreement, Idaho Power issued $60 million in aggregate principal amount of 5.06% first mortgage bonds, secured medium-term notes, Series N, maturing on March 8, 2043; and $62 million in aggregate principal amount of 5.20% first mortgage bonds, secured medium-term notes, Series N, maturing on March 8, 2053. In May and June 2022, Idaho Power received orders from the IPUC, OPUC, and WPSC authorizing the company to issue and sell from time to time up to $1.2 billion in aggregate principal amount of debt securities and first mortgage bonds, subject to conditions specified in the orders. None Effective 12/23/2023, a 4% general wage adjustment was implemented. None None None Officer Changes in 2023: In November 2023, Ken Petersen announced his upcoming retirement date from the company in May 2024, but stepped down as CAO and Treasurer effective January 1, 2024. Brian Buckham became Treasurer effective January 1, 2024, in addition to his roles as SV P and CFO. On January 1, 2024, Amy Shaw became VP of Finance, Compliance and Risk, and became the company's chief accounting officer, although that role is not part of her title. Julia Hilton became VP and General Counsel on March 18, 2023. Pat Harrington became Corporate Secretary on March 18, 2023. Director Changes in 2023: Nate R. Jorgensen was elected to the Board on May 18, 2023. Susan D. Morris was elected to the Board on May 18, 2023. Thomas Carlile retired from the Board on May 18, 2023. Idaho Power and its unreg ulated parent, IDAC ORP, have separate cash management programs (separate bank accounts, liquidity facilities, short-term debt and investment programs). No money has been loaned or advanced from Idaho Power to IDACO RP through a cash management program. FERC FORM No. 1 (ED. 12-96) Page 108-109 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 COMPARATIVE BALANCE SHEET (A SSETS AND OTHER DEBITS) Line No. Title of A ccount (a) Ref. Page No. (b) C urrent Year End of Quarter/Year B alance (c) Prior Year End Balance 12/31 (d) 1 UTILITY PLANT 2 Utility Plant (101-106, 114)200 7,303,705,294 6,837,661,812 3 Construction Work in Progress (107)200 986,645,675 786,213,001 4 TOTAL Utility Plant (Enter Total of lines 2 and 3)8,290,350,969 7,623,874,813 5 (Less) Accum. Prov. for Depr. Amort. Depl. (108, 110, 111, 115)200 2,733,469,808 2,645,515,886 6 Net U tility Plant (Enter Total of line 4 less 5)5,556,881,161 4,978,358,927 7 Nuclear Fuel in Process of Ref., Conv., Enrich., and Fab. (120.1)202 8 Nuclear Fuel Materials and Assemblies-Stock Account (120.2) 9 Nuclear Fuel Assemblies in Reactor (120.3) 10 Spent Nucl ear Fuel (120.4) 11 Nuclear Fuel Under Capital Leases (120.6) 12 (Less) Accum. Prov. for Amort. of N ucl. Fuel Assemblies (120.5)202 13 Net N uclear Fuel (Enter Total of lines 7-11 l ess 12) 14 Net U tility Plant (Enter Total of lines 6 and 13)5,556,881,161 4,978,358,927 15 Utility Plant Adjustments (116) 16 Gas Stored Underground - N oncurrent (117) 17 OTHER PROPER TY AND INVESTMEN TS 18 Nonutility Property (121)4,548,632 4,557,979 19 (Less) Accum. Prov. for Depr. and Amort. (122)238,219 0 20 Investments in Associated Companies (123)0 0 21 Investment in Subsidiary Companies (123.1)224 22,725,506 14,691,519 23 Noncurrent Portion of Allowances 228 24 Other Investments (124)0 0 25 Sinking Funds (125)0 0 26 Depreci ation Fund (126) 27 Amortization Fund - Federal (127) 28 Other Special Funds (128)70,238,519 66,953,493 29 Special Funds (Non Maj or Only) (129) FERC FORM No. 1 (R EV. 12-03) Page 110-111 30 Long-Term Portion of Derivati ve Assets (175)16,853 578,438 31 Long-Term Portion of Derivati ve Assets - Hedges (176)0 0 32 TOTAL Other Property and Investments (Lines 18-21 and 23-31)97,291,291 86,781,429 33 CURR ENT AND ACCRUED ASSETS 34 Cash and Worki ng Funds (Non-major Only) (130) 35 Cash (131)40,910,822 74,192,042 36 Special Deposits (132-134)21,004,570 4,719,757 37 Working Fund (135)21,000 21,000 38 Temporary C ash Investments (136)230,599,652 34,468,327 39 Notes Receivabl e (141)0 0 40 Customer Accounts Receivable (142)115,976,785 119,228,349 41 Other Accounts Receivable (143)18,844,473 46,115,478 42 (Less) Accum. Prov. for Uncollecti ble Acct.-C redit (144)5,585,326 5,545,578 43 Notes Receivabl e from Associated Companies (145)13,778,220 14,502,758 44 Accounts Receivable from Assoc. C ompanies (146)0 0 45 Fuel Stock (151)227 19,952,164 14,760,362 46 Fuel Stock Expenses Undistributed (152)227 0 1,691 47 Residuals (Elec) and Extracted Products (153)227 48 Plant Materials and Operating Supplies (154)227 135,988,478 91,871,314 49 Merchandise (155)227 50 Other Materi als and Supplies (156)227 0 0 51 Nuclear Materials H eld for Sale (157)202/227 52 Allowances (158.1 and 158.2)228 53 (Less) N oncurrent Portion of Allowances 228 54 Stores Expense Undistri buted (163)227 4,526,104 589,580 55 Gas Stored Underground - C urrent (164.1) 56 Liquefi ed Natural Gas Stored and Held for Processing (164.2-164.3) 57 Prepayments (165)22,710,298 24,395,907 58 Advances for Gas (166-167) COMPARATIVE BALANCE SHEET (A SSETS AND OTHER DEBITS) Line No. Title of A ccount (a) Ref. Page No. (b) C urrent Year End of Quarter/Year B alance (c) Prior Year End Balance 12/31 (d) FERC FORM No. 1 (R EV. 12-03) Page 110-111 59 Interest and D ividends Receivable (171)1,349,717 408,892 60 Rents Receivabl e (172) 61 Accrued Uti l ity Revenues (173)90,520,557 84,861,841 62 Mi scellaneous Current and Accrued Assets (174) 63 Derivative Instrument Assets (175)88,195 40,917,552 64 (Less) Long-Term Portion of Derivative Instrument Assets (175)16,853 578,438 65 Derivative Instrument Assets - H edges (176) 66 (Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176)0 0 67 Total Current and Accrued Assets (Lines 34 through 66)710,668,856 544,930,834 68 DEFER R ED DEBITS 69 Unamortized Debt Expenses (181)22,397,365 14,610,380 70 Extraordinary Property Losses (182.1)230a 71 Unrecovered Plant and R egul atory Study Costs (182.2)230b 72 Other Regulatory Assets (182.3)232 1,652,987,800 1,501,960,906 73 Prelim. Survey and Investigati on Charges (Electric) (183)607,337 849,613 74 Preliminary Natural Gas Survey and Investigation Charges 183.1) 75 Other Preliminary Survey and Investigation Charges (183.2) 76 Clearing Accounts (184)3,542,993 4,883,074 77 Temporary Faci l i ties (185)0 0 78 Mi scellaneous Deferred Debi ts (186)233 81,691,788 78,408,895 79 Def. Losses from Disposition of Utility Plt. (187) 80 Research, Devel. and Demonstration Expend. (188)352 0 0 81 Unamortized Loss on Reaqui red D ebt (189)33,990,354 36,741,730 82 Accumulated Deferred Income Taxes (190)234 302,297,606 266,405,788 83 Unrecovered Purchased Gas Costs (191) 84 Total Deferred Debits (lines 69 through 83)2,097,515,243 1,903,860,386 85 TOTAL ASSETS (lines 14-16, 32, 67, and 84)8,462,356,551 7,513,931,576 FERC FORM No. 1 (R EV. 12-03) Page 110-111 COMPARATIVE BALANCE SHEET (A SSETS AND OTHER DEBITS) Line No. Title of A ccount (a) Ref. Page No. (b) C urrent Year End of Quarter/Year B alance (c) Prior Year End Balance 12/31 (d) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 COMPARATIVE BALANCE SHEET (LIAB ILITIES A N D OTH ER C RED ITS) Line No. Title of A ccount (a) Ref. Page No. (b) C urrent Year End of Quarter/Year B alance (c) Prior Year End Balance 12/31 (d) 1 PROPRIETARY CAPITAL 2 Common Stock Issued (201)250 97,877,030 97,877,030 3 Preferred Stock Issued (204)250 0 0 4 Capital Stock Subscribed (202, 205) 5 Stock Liabi l i ty for Conversion (203, 206) 6 Premium on Capital Stock (207)712,257,435 712,257,435 7 Other Paid-In C apital (208-211)253 0 0 8 Installments Received on Capital Stock (212)252 9 (Less) D iscount on C apital Stock (213)254 10 (Less) C apital Stock Expense (214)254b 2,096,925 2,096,925 11 Retained Earnings (215, 215.1, 216)118 1,971,056,368 1,824,318,236 12 Unappropriated Undi stributed Subsidiary Earnings (216.1)118 20,262,413 12,228,426 13 (Less) R eacquired Capital Stock (217)250 0 0 14 Noncorporate Proprietorship (Non-major only) (218) 15 Accumulated Other Comprehensive Income (219)122(a)(b)(17,184,492)(12,922,387) 16 Total Proprietary Capital (lines 2 through 15)2,782,171,829 2,631,661,815 17 LON G-TER M DEBT 18 Bonds (221)256 2,811,100,000 2,014,100,000 19 (Less) R eacquired Bonds (222)256 0 0 20 Advances from Associated Companies (223)256 21 Other Long-Term Debt (224)256 19,885,000 169,885,000 22 Unamortized Premium on Long-Term D ebt (225)26,751,569 27,858,531 23 (Less) U namortized Discount on Long-Term Debt-Debit (226)9,749,604 3,088,412 24 Total Long-Term D ebt (lines 18 through 23)2,847,986,965 2,208,755,119 25 OTHER NONCURR ENT LIABILITIES 26 Obl igations Under C apital Leases - N oncurrent (227) 27 Accumulated Provision for Property Insurance (228.1) FERC FORM No. 1 (R EV. 12-03) Page 112-113 28 Accumulated Provision for Inj uries and D amages (228.2)3,256,902 2,736,418 29 Accumulated Provision for Pensions and Benefits (228.3)234,667,825 238,478,974 30 Accumulated Mi scellaneous Operating Provisions (228.4)0 0 31 Accumulated Provision for Rate Refunds (229)228,670,163 207,527,563 32 Long-Term Portion of Derivati ve Instrument Liabilities 0 3,271,994 33 Long-Term Portion of Derivati ve Instrument Liabilities - Hedges 34 Asset R etirement Obligations (230)48,997,190 37,556,680 35 Total Other Noncurrent Liabil i ties (lines 26 through 34)515,592,080 489,571,629 36 CURR ENT AND ACCRUED LIABILITIES 37 Notes Payable (231)0 0 38 Accounts Payable (232)336,075,392 318,080,097 39 Notes Payable to Associated Companies (233)0 0 40 Accounts Payable to Associated Companies (234)16,455,713 56,338,432 41 Customer Deposits (235)1,201,980 1,000,860 42 Taxes Accrued (236)262 (16,317,844)(4,258,456) 43 Interest Accrued (237)40,008,704 24,546,434 44 Dividends Declared (238)1,201,879 953,600 45 Matured Long-Term Debt (239) 46 Matured Interest (240) 47 Tax C ollecti ons Payable (241)1,362,048 1,471,843 48 Mi scellaneous Current and Accrued Liabilities (242)175,376,104 124,973,948 49 Obl igations Under C apital Leases-Current (243) 50 Derivative Instrument Liabilities (244)5,932,393 6,787,944 51 (Less) Long-Term Portion of Derivative Instrument Liabilities 0 3,271,994 52 Derivative Instrument Liabilities - Hedges (245)0 0 53 (Less) Long-Term Portion of Derivative Instrument Liabilities-Hedges 54 Total Current and Accrued Liabilities (lines 37 through 53)561,296,369 526,622,708 COMPARATIVE BALANCE SHEET (LIAB ILITIES A N D OTH ER C RED ITS) Line No. Title of A ccount (a) Ref. Page No. (b) C urrent Year End of Quarter/Year B alance (c) Prior Year End Balance 12/31 (d) FERC FORM No. 1 (R EV. 12-03) Page 112-113 55 DEFER R ED CREDITS 56 Customer Advances for Constructi on (252)37,489,823 19,112,288 57 Accumulated Deferred Investment Tax C redits (255)266 165,478,542 115,285,406 58 Deferred Gains from Disposition of Utility Plant (256) 59 Other Deferred Credits (253)269 43,306,173 12,865,420 60 Other Regulatory Liabiliti es (254)278 313,035,279 357,700,683 61 Unamortized Gain on Reacquired D ebt (257)0 0 62 Accum. Deferred Income Taxes-Accel. Amort. (281)272 63 Accum. Deferred Income Taxes-Other Property (282)1,000,741,276 989,140,934 64 Accum. Deferred Income Taxes-Other (283)195,258,215 163,215,574 65 Total Deferred Credits (li nes 56 through 64)1,755,309,308 1,657,320,305 66 TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65)8,462,356,551 7,513,931,576 FERC FORM No. 1 (R EV. 12-03) Page 112-113 COMPARATIVE BALANCE SHEET (LIAB ILITIES A N D OTH ER C RED ITS) Line No. Title of A ccount (a) Ref. Page No. (b) C urrent Year End of Quarter/Year B alance (c) Prior Year End Balance 12/31 (d) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 STATEMENT OF INCOME Line No. Title of Account (a) (Ref.) Page No. (b) Total Current Year to Date Balance for Quarter/Year (c) Total Prior Year to Date Balance for Quarter/Year (d) Current 3 Months Ended - Quarterly Only - No 4th Quarter (e) Prior 3 Months Ended - Quarterly Only - No 4th Quarter (f) Electric U tility Current Year to Date (in dollars) (g) Electric Utility Previous Year to Date (in dollars) (h) 1 UTILITY OPER ATING INCOME 2 Operating Revenues (400)300 1,763,488,760 1,642,534,019 1,763,488,760 1,642,534,019 3 Operating Expenses 4 Operation Expenses (401)320 1,134,994,194 1,021,238,677 1,134,994,194 1,021,238,677 5 Mai ntenance Expenses (402)320 74,644,805 81,802,969 74,644,805 81,802,969 6 Depreciation Expense (403)336 188,144,343 162,962,070 188,144,343 162,962,070 7 Depreciation Expense for Asset Retirement Costs (403.1) 336 8 Amort. & D epl. of Utility Plant (404-405)336 6,193,955 5,251,912 6,193,955 5,251,912 9 Amort. of Utility Plant Acq. Adj. (406)336 15,018 15,018 15,018 15,018 10 Amort. Property Losses, Unrecov Plant and Regulatory Study C osts (407) 11 Amort. of Conversion Expenses (407.2) 12 Regulatory Debits (407.3)9,434,513 10,159,686 9,434,513 10,159,686 13 (Less) Regulatory Credits (407.4)2,536,133 2,380,983 2,536,133 2,380,983 14 Taxes Other Than Income Taxes (408.1)262 25,081,924 28,701,677 25,081,924 28,701,677 15 Income Taxes - Federal (409.1)262 (4,035,971)42,187,659 (4,035,971)42,187,659 16 Income Taxes - Other (409.1)262 319,336 1,940,619 319,336 1,940,619 17 Provision for Deferred Income Taxes (410.1) 234, 272 41,738,545 53,504,641 41,738,545 53,504,641 FERC FORM No. 1 (R EV. 02-04) Page 114-117 18 (Less) Provision for Deferred Income Taxes-Cr. (411.1) 234, 272 64,257,171 64,332,926 64,257,171 64,332,926 19 Investment Tax Credit Adj. - Net (411.4)266 50,193,136 5,825,740 50,193,136 5,825,740 20 (Less) Gains from Disp. of Utility Plant (411.6) 21 Losses from Disp. of Utility Plant (411.7) 22 (Less) Gains from Disposition of Allowances (411.8) 769,099 414,026 769,099 414,026 23 Losses from Disposition of Allowances (411.9) 24 Accretion Expense (411.10)12,995 27,141 12,995 27,141 25 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24) 1,459,174,390 1,346,489,874 1,459,174,390 1,346,489,874 27 Net Util Oper Inc (Enter Tot line 2 l ess 25) 304,314,370 296,044,145 304,314,370 296,044,145 28 Other Income and Deductions 29 Other Income 30 Nonutilty Operati ng Income 31 Revenues From Merchandising, Jobbing and C ontract Work (415) 4,655,894 3,911,815 32 (Less) Costs and Exp. of Merchandi sing, Job. & C ontract Work (416) 5,870,784 4,701,875 33 Revenues From Nonutility Operati ons (417) 13,734 15,581 34 (Less) Expenses of Nonutility Operati ons (417.1) 108,302 (49,430) STATEMENT OF INCOME Line No. Title of Account (a) (Ref.) Page No. (b) Total Current Year to Date Balance for Quarter/Year (c) Total Prior Year to Date Balance for Quarter/Year (d) Current 3 Months Ended - Quarterly Only - No 4th Quarter (e) Prior 3 Months Ended - Quarterly Only - No 4th Quarter (f) Electric U tility Current Year to Date (in dollars) (g) Electric Utility Previous Year to Date (in dollars) (h) FERC FORM No. 1 (R EV. 02-04) Page 114-117 35 Nonoperating Rental Income (418)7,868 36 Equity in Earnings of Subsidiary Compani es (418.1) 119 8,033,987 8,782,042 37 Interest and Dividend Income (419)27,448,696 12,658,172 38 Allowance for Other Funds U sed During Construction (419.1) 43,221,277 37,285,494 39 Miscellaneous Nonoperating Income (421) 6,383,537 (1,358,052) 40 Gain on Disposition of Property (421.1)0 62,312 41 TOTAL Other Income (Enter Total of lines 31 thru 40) 83,785,907 56,704,919 42 Other Income Deductions 43 Loss on Disposition of Property (421.2) 44 Miscellaneous Amortization (425) 45 Donations (426.1)3,195,421 2,646,442 46 Life Insurance (426.2)(8,383,775)(7,106,697) 47 Penalties (426.3)53,795 94,250 48 Exp. for Certain Civic, Political & R elated Activities (426.4) 1,337,627 1,328,198 49 Other Deductions (426.5)15,534,857 12,390,838 50 TOTAL Other Income Deductions (Total of lines 43 thru 49) 11,737,925 9,353,031 51 Taxes Applic. to Other Income and Deductions 52 Taxes Other Than Income Taxes (408.2)262 33,719 36,746 53 Income Taxes- Federal (409.2)262 2,783,669 496,189 STATEMENT OF INCOME Line No. Title of Account (a) (Ref.) Page No. (b) Total Current Year to Date Balance for Quarter/Year (c) Total Prior Year to Date Balance for Quarter/Year (d) Current 3 Months Ended - Quarterly Only - No 4th Quarter (e) Prior 3 Months Ended - Quarterly Only - No 4th Quarter (f) Electric U tility Current Year to Date (in dollars) (g) Electric Utility Previous Year to Date (in dollars) (h) FERC FORM No. 1 (R EV. 02-04) Page 114-117 54 Income Taxes-Other (409.2)262 843,344 147,450 55 Provision for Deferred Inc. Taxes (410.2) 234, 272 0 590 56 (Less) Provision for Deferred Income Taxes-Cr. (411.2) 234, 272 225,761 1,192,646 57 Investment Tax Credit Adj.-Net (411.5) 58 (Less) Investment Tax Credits (420) 59 TOTAL Taxes on Other Income and Deductions (Total of lines 52-58) 3,434,971 (511,671) 60 Net Other Income and Deductions (Total of lines 41, 50, 59) 68,613,011 47,863,559 61 Interest Charges 62 Interest on Long-Term Debt (427)116,216,296 87,258,742 63 Amort. of Debt Disc. and Expense (428)1,607,883 1,358,114 64 Amortization of Loss on R eaquired Debt (428.1)2,751,376 2,851,131 65 (Less) Amort. of Premium on Debt- Credit (429) 1,106,961 1,106,962 66 (Less) Amortizati on of Gain on Reaquired Debt-Credit (429.1) 67 Interest on Debt to Assoc. Companies (430) 0 3,248 68 Other Interest Expense (431)16,660,726 12,591,039 69 (Less) Allow ance for Borrowed Funds Used During Construction-Cr. (432) 20,012,407 13,914,276 70 Net Interest Charges (Total of lines 62 thru 69) 116,116,913 89,041,036 STATEMENT OF INCOME Line No. Title of Account (a) (Ref.) Page No. (b) Total Current Year to Date Balance for Quarter/Year (c) Total Prior Year to Date Balance for Quarter/Year (d) Current 3 Months Ended - Quarterly Only - No 4th Quarter (e) Prior 3 Months Ended - Quarterly Only - No 4th Quarter (f) Electric U tility Current Year to Date (in dollars) (g) Electric Utility Previous Year to Date (in dollars) (h) FERC FORM No. 1 (R EV. 02-04) Page 114-117 71 Income Before Extraordinary Items (Total of lines 27, 60 and 70) 256,810,468 254,866,668 72 Extraordinary Items 73 Extraordinary Income (434) 74 (Less) Extraordinary Deductions (435) 75 Net Extraordinary Items (Total of line 73 less line 74) 76 Income Taxes- Federal and Other (409.3) 262 0 77 Extraordinary Items After Taxes (l i ne 75 less line 76) 0 78 Net Income (Total of line 71 and 77)256,810,468 254,866,668 FERC FORM No. 1 (R EV. 02-04) Page 114-117 STATEMENT OF INCOME Line No. Title of Account (a) (Ref.) Page No. (b) Total Current Year to Date Balance for Quarter/Year (c) Total Prior Year to Date Balance for Quarter/Year (d) Current 3 Months Ended - Quarterly Only - No 4th Quarter (e) Prior 3 Months Ended - Quarterly Only - No 4th Quarter (f) Electric U tility Current Year to Date (in dollars) (g) Electric Utility Previous Year to Date (in dollars) (h) STATEMENT OF INCOME Line No. Gas U tiity Current Year to D ate (in dollars) (i) Gas U tility Previous Year to Date (in dollars) (j) Other Utility Current Year to Date (in dollars) (k) Other U tility Previous Year to D ate (in dollars) (l) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 27 28 29 30 31 32 33 34 FERC FORM No. 1 (R EV. 02-04) Page 114-117 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 STATEMENT OF INCOME Line No. Gas U tiity Current Year to D ate (in dollars) (i) Gas U tility Previous Year to Date (in dollars) (j) Other Utility Current Year to Date (in dollars) (k) Other U tility Previous Year to D ate (in dollars) (l) FERC FORM No. 1 (R EV. 02-04) Page 114-117 68 69 70 71 72 73 74 75 76 77 78 FERC FORM No. 1 (R EV. 02-04) Page 114-117 STATEMENT OF INCOME Line No. Gas U tiity Current Year to D ate (in dollars) (i) Gas U tility Previous Year to Date (in dollars) (j) Other Utility Current Year to Date (in dollars) (k) Other U tility Previous Year to D ate (in dollars) (l) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 STATEMENT OF RETA INED EA RNINGS Line No.Item (a) Contra Primary Account Affected (b) Current Quarter/Year Year to Date Balance (c) Previous Quarter/Year Year to Date Balance (d) U NAPPROPRIATED R ETAINED EAR N INGS (Account 216) 1 Balance-Begi nning of Period 1,811,045,130 1,657,584,781 2 C hanges 3 Adjustments to Retained Earnings (Account 439) 4 Adjustments to Retained Earnings Credit 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 9 TOTAL C redi ts to Retained Earnings (Acct. 439) 10 Adjustments to Retained Earnings Debit 10.1 10.2 10.3 10.4 10.5 10.6 10.7 10.8 10.9 10.10 15 TOTAL D ebits to Retai ned Earnings (Acct. 439) 16 Balance Transferred from Income (Account 433 l ess Account 418.1)248,776,483 246,084,627 FERC FORM No. 1 (R EV. 02-04) Page 118-119 17 Appropriations of Retained Earnings (Acct. 436) 17.1 17.2 17.3 17.4 22 TOTAL Appropriations of Retai ned Earnings (Acct. 436) 23 D ividends Declared-Preferred Stock (Account 437) 23.1 23.2 23.3 23.4 23.5 29 TOTAL D ividends Declared-Preferred Stock (Acct. 437) 30 D ividends Declared-Common Stock (Account 438) 30.1 Acct 438 (102,038,351)(114,624,278) 30.2 30.3 30.4 30.5 36 TOTAL D ividends Declared-Common Stock (Acct. 438)(102,038,351)(114,624,278) 37 Transfers from Acct 216.1, Unapprop. U ndistrib. Subsidiary Earnings 0 22,000,000 38 Balance - End of Peri od (Total 1,9,15,16,22,29,36,37)1,957,783,262 1,811,045,130 39 APPROPRIATED RETAIN ED EARNIN GS (Account 215) 39.1 39.2 39.3 39.4 39.5 39.6 STATEMENT OF RETA INED EA RNINGS Line No.Item (a) Contra Primary Account Affected (b) Current Quarter/Year Year to Date Balance (c) Previous Quarter/Year Year to Date Balance (d) FERC FORM No. 1 (R EV. 02-04) Page 118-119 45 TOTAL Appropriated Retained Earnings (Account 215) APPROP. RETAINED EAR N INGS - AMOR T. R eserve, Federal (Account 215.1) 46 TOTAL Approp. Retained Earni ngs-Amort. R eserve, Federal (Acct. 215.1)13,273,106 13,273,106 47 TOTAL Approp. Retained Earni ngs (Acct. 215, 215.1) (Total 45,46)13,273,106 13,273,106 48 TOTAL R etained Earnings (Acct. 215, 215.1, 216) (Total 38, 47) (216.1)1,971,056,368 1,824,318,236 U NAPPROPRIATED U NDISTRIBUTED SUBSIDIARY EARNINGS (Account Report only on an Annual Basis, no Quarterly) 49 Balance-Begi nning of Year (Debit or Credit)12,228,426 25,446,384 50 Equity in Earnings for Year (Credit) (Account 418.1)8,033,987 8,782,042 51 (Less) Dividends R eceived (D ebit)0 22,000,000 52 TOTAL other Changes in unappropriated undi stributed subsidiary earnings for the year 52.1 53 Balance-End of Year (Total lines 49 thru 52)20,262,413 12,228,426 FERC FORM No. 1 (R EV. 02-04) Page 118-119 STATEMENT OF RETA INED EA RNINGS Line No.Item (a) Contra Primary Account Affected (b) Current Quarter/Year Year to Date Balance (c) Previous Quarter/Year Year to Date Balance (d) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 STATEMENT OF C ASH FLOWS Line No. Description (See Instructions No.1 for explanation of codes) (a) Current Year to Date Quarter/Year (b) Previous Year to Date Quarter/Year (c) 1 Net Cash Flow from Operating Activities 2 Net Income (Line 78(c) on page 117)256,810,468 254,866,668 3 Noncash Charges (Credits) to Income: 4 Depreciation and Depletion 188,144,343 162,962,070 5 Amortization of (Specify) (footnote detai l s) 5.1 Plant 6,208,974 5,266,930 5.2 Unamorti zed debt expense 4,450,380 4,324,548 5.3 Unamorti zed discount (762,154)(866,599) 5.4 Water Ri ghts 1,042,009 1,042,009 5.5 Other 223,007 247,310 8 Deferred Income Taxes (N et)15,074,907 (10,454,124) 9 Investment Tax Credit Adjustment (Net)17,397,943 2,019,318 10 Net (Increase) D ecrease in Receivables (18,321,478)(72,305,949) 11 Net (Increase) D ecrease in Inventory (53,243,307)(11,626,320) 12 Net (Increase) D ecrease in Allowances Inventory 0 0 13 Net Increase (Decrease) in Payables and Accrued Expenses (a)(133,635,801)(e)164,086,842 14 Net (Increase) D ecrease in Other Regulatory Assets (27,414,539)(100,178,478) 15 Net Increase (Decrease) in Other Regulatory Liabilities 22,666,376 20,486,226 16 (Less) Allowance for Other Funds Used Duri ng Construction 43,221,277 37,285,494 17 (Less) Undistributed Earni ngs from Subsidiary Compani es 7,309,449 (4,884,745) 18 Other (provide details in footnote): 18.1 Pension and postretirement benefit plan expense 27,137,639 29,268,379 18.2 Contributi ons to pension and postretirement benefit plans (55,319,355)(44,175,136) 18.3 Changes in unbilled revenues 446,644 (8,479,542) 18.4 Changes in company owned life insurance (8,093,666)(6,763,262) 18.5 Other (987,530)2,097,770 18.6 Other (provide details in footnote):(b)15,462,270 (f)29,351,815 22 Net Cash Provided by (Used in) Operating Activities (Total of Lines 2 thru 21)206,756,404 388,769,726 FERC FORM No. 1 (ED . 12-96) Page 120-121 24 Cash Flow s from Investment Activities: 25 Construction and Acquisition of Plant (including l and): 26 Gross Additions to Uti l i ty Pl ant (less nuclear fuel )(c)(654,133,792)(g)(469,715,418) 27 Gross Additions to Nuclear Fuel 0 0 28 Gross Additions to Common Utility Plant 0 0 29 Gross Additions to Nonutil i ty Pl ant 0 0 30 (Less) Allowance for Other Funds Used Duri ng Construction (43,221,277)(37,285,494) 31 Other (provide details in footnote): 31.1 Payments received from joint funding partners 26,501,460 17,778,170 31.2 Sale of renewable energy certi fi cates and emission allow ances 6,198,155 2,042,118 31.3 Other (provide details in footnote):0 0 34 Cash Outflow s for Plant (Total of lines 26 thru 33)(578,212,900)(412,609,636) 36 Acquisiti on of Other Noncurrent Assets (d)0 0 37 Proceeds from Di sposal of Noncurrent Assets (d)0 0 39 Investments in and Advances to Assoc. and Subsidiary Compani es 0 0 40 Contributi ons and Advances from Assoc. and Subsidiary Compani es 0 0 41 Disposition of Investments in (and Advances to) 42 Disposition of Investments in (and Advances to) Associated and Subsidiary Companies 0 0 44 Purchase of Investment Securi ti es (a)(12,858,324)(75,128,212) 45 Proceeds from Sal es of Investment Securities (a)8,921,330 63,857,030 46 Loans Made or Purchased 0 0 47 Collections on Loans 0 0 49 Net (Increase) D ecrease in Receivables 0 0 50 Net (Increase) D ecrease in Inventory 0 0 51 Net (Increase) D ecrease in Allowances Held for Speculation 0 0 52 Net Increase (Decrease) in Payables and Accrued Expenses 0 0 53 Other (provide details in footnote): 53.1 Other (provide details in footnote):0 (h)5,563,106 57 Net Cash Provided by (Used in) Investing Activiti es (Total of lines 34 thru 55)(582,149,894)(418,317,712) STATEMENT OF C ASH FLOWS Line No. Description (See Instructions No.1 for explanation of codes) (a) Current Year to Date Quarter/Year (b) Previous Year to Date Quarter/Year (c) FERC FORM No. 1 (ED . 12-96) Page 120-121 59 Cash Flow s from Financing Activities: 60 Proceeds from Issuance of: 61 Long-Term D ebt (b)872,000,000 198,000,000 62 Preferred Stock 0 0 63 Common Stock 0 0 64 Other (provide details in footnote): 66 Net Increase in Short-Term D ebt (c)0 67 Other (provide details in footnote): 70 Cash Provided by Outside Sources (Total 61 thru 69)872,000,000 198,000,000 72 Payments for Retirement of: 73 Long-term Debt (b)(225,000,000)(4,359,999) 74 Preferred Stock 75 Common Stock 76 Other (provide details in footnote): 76.1 Other (d)(6,966,333)(738,529) 76.2 Other (provide details in footnote):0 0 78 Net Decrease in Short-Term Debt (c) 80 Dividends on Preferred Stock 81 Dividends on Common Stock (101,790,072)(114,447,348) 83 Net Cash Provided by (Used in) Financi ng Activities (Total of lines 70 thru 81)538,243,595 78,454,124 85 Net Increase (Decrease) in Cash and Cash Equivalents 86 Net Increase (Decrease) in Cash and Cash Equivalents (Total of line 22, 57 and 83)162,850,105 48,906,138 88 Cash and C ash Equivalents at Beginning of Period 108,681,369 59,775,231 90 Cash and C ash Equivalents at End of Period 271,531,474 108,681,369 FERC FORM No. 1 (ED . 12-96) Page 120-121 STATEMENT OF C ASH FLOWS Line No. Description (See Instructions No.1 for explanation of codes) (a) Current Year to Date Quarter/Year (b) Previous Year to Date Quarter/Year (c) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE D ATA (a) Concept: NetIncreaseD ecreaseInPayablesAndAccruedExpensesOperatingActivities Cas h (receiv ed) paid during the period for: Income taxes 56,971,384 Interest (net of amount c apitalized)97,402,344 (b) Concept: OtherAdjustmentsToCashFlowsFromOperatingActivities C hanges in Accrued Interest $15,462,270 (c) C oncept: GrossAdditionsToU tilityPlantLessNuclearFuelInvestingActivities Non-cash investing activ ities: Additions to PP&E in accounts pay able 185,400,472 (d) Concept: OtherRetirementsOfBalancesImpactingCashFlow sFromFinancingActivi ties Other Financing Cash Flows Security deposits 10,000,000 Dis count on debt is suanc e (7,006,000) Debt issuance cos t (9,960,333) (6,966,333) (e) Concept: NetIncreaseD ecreaseInPayablesAndAccruedExpensesOperatingActivities Cash (received) paid during the period for: Note 6 Income taxes (503,713) Note 6 Interest (net of amount c apitalized)85,648,178 (f) Concept: OtherAdjustmentsToCashFl owsFromOperatingActi vities Other l ong-term assets ($7,650,512) Other current liabilities $23,335,227 Other l ong-term liabi lities $13,667,100 (g) Concept: GrossAddi tionsToUtilityPlantLessNuclearFuelInvestingActi vities Non-cash inves ting ac tivities : Note 7 Additions to PP&E in ac counts payable 84,323,931 (h) Concept: OtherAdjustmentsToCashFlowsFromInvestmentActivities Life insurance proceeds received FERC FORM No. 1 (ED. 12-96) Page 120-121 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A R esubmission Date of R eport: 04/16/2024 Year/Period of Report End of: 2023/ Q4 NOTES TO FINANCIAL STATEMEN TS 1. Use the space below for important notes regarding the Balance Sheet, Statement of Income for the year, Statement of R etained Earnings for the year, and Statement of Cash Flow s, or any account thereof. Cl assify the notes according to each basic statement, providing a subheadi ng for each statement except where a note is applicable to more than one statement. 2. Furnish particulars (detail s) as to any si gnificant contingent assets or liabil i ties existi ng at end of year, including a brief explanation of any action initiated by the Internal Revenue Service involving possible assessment of additi onal i ncome taxes of material amount, or of a claim for refund of income taxes of a material amount initiated by the utility. Give also a brief explanation of any divi dends in arrears on cumulative preferred stock. 3. For Account 116, Utility Plant Adjustments, expl ain the ori gin of such amount, debits and credits during the year, and plan of disposition contemplated, giving references to Commission orders or other authorizations respecting classification of amounts as plant adjustments and requi rements as to disposition thereof. 4. Where Accounts 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an explanation, provi ding the rate treatment given these items. See General Instruction 17 of the Uniform System of Accounts. 5. Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such restrictions. 6. If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders are applicable and furnish the data required by instructions above and on pages 114-121, such notes may be included herein. 7. For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim i nformation not misl eadi ng. Discl osures which would substantially duplicate the disclosures contai ned i n the most recent FERC Annual Report may be omitted. 8. For the 3Q disclosures, the disclosures shall be provi ded w here events subsequent to the end of the most recent year have occurred whi ch have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in such items as: accounting pri nciples and practices; estimates inherent in the preparation of the financial statements; status of long-term contracts; capitalization i ncluding significant new borrowings or modifications of existing financing agreements; and changes resulting from business combinations or disposi tions. However were material conti ngencies exist, the disclosure of such matters shall be provided even though a significant change si nce year end may not have occurred. 9. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable and furnish the data required by the above instructions, such notes may be included herei n. IDAHO POWER COMPANY NOTES TO FINANCIAL STATEMENTS 1 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Id aho Power Compan y (Idaho Po wer) is the princip al op eratin g subsidiary of IDACORP, Inc. (IDACORP), a h o lding comp any formed in 1998. Idah o Power is an electric u tility engaged in the generation, transmission, d istribu tion, sales, and pu rchase of electric energ y an d capacity with a service area coverin g ap proximately 24,0 00 square miles in sou thern Id aho and eastern Oreg o n. Id aho Power is regulated primarily by the state utility regulato ry co mmissions of Id aho and Oregon and the Fed eral En ergy Regulatory Commission (FERC). Id aho Power is the parent o f Idah o Energy Resou rces Co. (IERCo), a joint-o wner of BCC, which mines and su pplies coal to the Jim Bridger plan t owned in part by Id aho Power. Basis of Reporting Id aho Power's financial statements include the assets, liab ilities, rev enues, an d ex pen ses of the co mpany and have been p repared in accord ance with the acco unting requirements of th e FERC as set forth in the applicable Uniform System of Accounts and p u blished accoun tin g releases, wh ich is a co mprehen sive basis o f accoun ting oth er than accounting p rinciples gen erally accepted in the United States of America (U.S. GAAP). As required by th e FERC, Id aho Power accounts for its in v estments in its majority-owned subsidiary on th e equity meth od rather th an consolidating th e assets, liabilities, revenues and exp enses of the sub sidiary as required by U.S GAAP. Th e accompanying finan cial statements include Id aho Power's proportion ate sh are of the utility p lant and related op eratio ns resulting fro m its interest in jo intly-owned plan ts. In addition, under the requ irements of the FERC, there are differences fro m U.S. GAAP in the presentation of (1) current portion of lon g-term deb t, (2) assets and liabilities fo r co st o f removal of assets, (3 ) regu latory assets and liabilities (4) d eferred in come taxes, (5 ) inco me tax expense, (6) non -utility rev enu es, (7) accrued taxes, an d (8) d ebt issue costs. Ma nagement Estimates Manag ement makes estimates and assumptions when prep aring finan cial statements. These estimates and assu mption s includ e tho se related to rate reg ulation , retirement benefits, conting encies, asset impairment, income taxes, u nbilled revenues, an d bad debt. These estimates and assu mption s affect the repo rted amo u nts of assets and liabilities and th e d isclosure o f co ntingen t assets and liabilities at the d ate of the financial statements and th e reported amounts of revenues and expenses du rin g the repo rting period. These estimates in volve judgmen ts with respect to, amo n g oth er thing s, future economic factors that are difficult to p redict an d are beyond man agement's control. Accord ingly, actual results cou ld d iffer from those estimates. Regulation of Utility Operations As a regu lated utility, many of Idaho Power's fundamental b usin ess decisions are subject to th e approv al of governmental agencies, inclu ding th e prices that Idaho Po wer is auth orized to ch arge for its electric service. Th ese appro vals are a critical factor in determin in g Idaho Po wer's resu lts o f operations and fin ancial condition . Id aho Power meets the requirements to prepare its finan cial statements applying the sp ecialized rules to acco u nt for th e effects o f co st-based rate regulation. Id aho Power's fin ancial statements reflect th e effects o f the different ratemaking princip les followed by the jurisdictio ns regu lating Idaho Power. Accounting for the economics of rate regulation impacts multiple finan cial statement lin e items an d disclo su res, such as pro perty, plant, and equipment; regulatory assets and liabilities; o perating reven u es; O&M expense; depreciation expense; and in come tax expen se. The ap plication of accoun tin g principles related to regulated operations sometimes results in Idaho Power recording ex penses and revenues in a d ifferen t perio d than when an unreg ulated enterprise wo uld record su ch expenses an d rev enues. In th ese in stances, the amounts are d eferred or accrued as regulato ry assets o r regulatory liabilities on the b alance sheet. Regu latory assets represent in curred co sts that have been deferred because it is pro bable they will be recovered from cu sto mers th ro ugh fu ture rates. Regulato ry liab ilities represent o b ligation s to make refund s to cu sto mers for previo us collection s, or rep resent amo unts co llected in adv ance o f incu rrin g an ex pense. The effects of ap plying these regulatory accountin g principles to Idaho Power's operations are d iscussed in more detail in Note 3 - "Reg ulatory M atters." System o f Acco unts Th e accounting records of Id aho Power conform to the Uniform System of Accounts p rescribed by the FERC and adopted by the public utility commission s o f Idah o, Oreg on, and Wyomin g. Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A R esubmission Date of R eport:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4NOTES TO FINANCIAL STATEMEN TS1. Use the space below for important notes regarding the Balance Sheet, Statement of Income for the year, Statement of R etainedEarnings for the year, and Statement of Cash Flow s, or any account thereof. Cl assify the notes according to each basic statement,providing a subheadi ng for each statement except where a note is applicable to more than one statement.2. Furnish particulars (detail s) as to any si gnificant contingent assets or liabil i ties existi ng at end of year, including a brief explanation ofany action initiated by the Internal Revenue Service involving possible assessment of additi onal i ncome taxes of material amount, orof a claim for refund of income taxes of a material amount initiated by the utility. Give also a brief explanation of any divi dends inarrears on cumulative preferred stock.3. For Account 116, Utility Plant Adjustments, expl ain the ori gin of such amount, debits and credits during the year, and plan ofdisposition contemplated, giving references to Commission orders or other authorizations respecting classification of amounts as plantadjustments and requi rements as to disposition thereof.4. Where Accounts 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give anexplanation, provi ding the rate treatment given these items. See General Instruction 17 of the Uniform System of Accounts.5. Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by suchrestrictions.6. If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders areapplicable and furnish the data required by instructions above and on pages 114-121, such notes may be included herein.7. For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim i nformation notmisleading. Discl osures which would substantially duplicate the disclosures contai ned i n the most recent FERC Annual Report maybe omitted.8. For the 3Q disclosures, the disclosures shall be provi ded w here events subsequent to the end of the most recent year have occurredwhich have a material effect on the respondent. Respondent must include in the notes significant changes since the most recentlycompleted year in such items as: accounting pri nciples and practices; estimates inherent in the preparation of the financial statements;status of long-term contracts; capitalization i ncluding significant new borrowings or modifications of existing financing agreements; andchanges resulting from business combinations or disposi tions. However were material conti ngencies exist, the disclosure of suchmatters shall be provided even though a significant change si nce year end may not have occurred.9. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders areapplicable and furnish the data required by the above instructions, such notes may be included herei n. IDAHO POWER COMPANYNOTES TO FINANCIAL STATEMENTS 1 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Id aho Power Compan y (Idaho Po wer) is the princip al op eratin g subsidiary of IDACORP, Inc. (IDACORP), a h o lding comp any formed in 1998. Idah o Power is an electric u tilityengaged in the generation, transmission, d istribu tion, sales, and pu rchase of electric energ y an d capacity with a service area coverin g ap proximately 24,0 00 square miles in sou thernIdaho and eastern Oreg o n. Id aho Power is regulated primarily by the state utility regulato ry co mmissions of Id aho and Oregon and the Fed eral En ergy Regulatory Commission(FERC). Id aho Power is the parent o f Idah o Energy Resou rces Co. (IERCo), a joint-o wner of BCC, which mines and su pplies coal to the Jim Bridger plan t owned in part by Id ahoPower. Basis of Reporting Id aho Power's financial statements include the assets, liab ilities, rev enues, an d ex pen ses of the co mpany and have been p repared in accord ance with the acco unting requirements ofthe FERC as set forth in the applicable Uniform System of Accounts and p u blished accoun tin g releases, wh ich is a co mprehen sive basis o f accoun ting oth er than accountingprinciples gen erally accepted in the United States of America (U.S. GAAP). As required by th e FERC, Id aho Power accounts for its in v estments in its majority-owned subsidiary on th eequity meth od rather th an consolidating th e assets, liabilities, revenues and exp enses of the sub sidiary as required by U.S GAAP. Th e accompanying finan cial statements includeIdaho Power's proportion ate sh are of the utility p lant and related op eratio ns resulting fro m its interest in jo intly-owned plan ts. In addition, under the requ irements of the FERC, thereare differences fro m U.S. GAAP in the presentation of (1) current portion of lon g-term deb t, (2) assets and liabilities fo r co st o f removal of assets, (3 ) regu latory assets and liabilities (4)d eferred in come taxes, (5 ) inco me tax expense, (6) non -utility rev enu es, (7) accrued taxes, an d (8) d ebt issue costs. Ma nagement Estimates Manag ement makes estimates and assumptions when prep aring finan cial statements. These estimates and assu mption s includ e tho se related to rate reg ulation , retirement benefits,conting encies, asset impairment, income taxes, u nbilled revenues, an d bad debt. These estimates and assu mption s affect the repo rted amo u nts of assets and liabilities and th edisclosure o f co ntingen t assets and liabilities at the d ate of the financial statements and th e reported amounts of revenues and expenses du rin g the repo rting period. These estimatesinvolve judgmen ts with respect to, amo n g oth er thing s, future economic factors that are difficult to p redict an d are beyond man agement's control. Accord ingly, actual results cou lddiffer from those estimates. Regulation of Utility Operations As a regu lated utility, many of Idaho Power's fundamental b usin ess decisions are subject to th e approv al of governmental agencies, inclu ding th e prices that Idaho Po wer is auth orizedto ch arge for its electric service. Th ese appro vals are a critical factor in determin in g Idaho Po wer's resu lts o f operations and fin ancial condition . Id aho Power meets the requirements to prepare its finan cial statements applying the sp ecialized rules to acco u nt for th e effects o f co st-based rate regulation. Id aho Power's fin ancialstatements reflect th e effects o f the different ratemaking princip les followed by the jurisdictio ns regu lating Idaho Power. Accounting for the economics of rate regulation impactsmultiple finan cial statement lin e items an d disclo su res, such as pro perty, plant, and equipment; regulatory assets and liabilities; o perating reven u es; O&M expense; depreciationexpense; and in come tax expen se. The ap plication of accoun tin g principles related to regulated operations sometimes results in Idaho Power recording ex penses and revenues in adifferent perio d than when an unreg ulated enterprise wo uld record su ch expenses an d rev enues. In th ese in stances, the amounts are d eferred or accrued as regulato ry assets o rregulatory liabilities on the b alance sheet. Regu latory assets represent in curred co sts that have been deferred because it is pro bable they will be recovered from cu sto mers th ro ughfuture rates. Regulato ry liab ilities represent o b ligation s to make refund s to cu sto mers for previo us collection s, or rep resent amo unts co llected in adv ance o f incu rrin g an ex pense. Theeffects of ap plying these regulatory accountin g principles to Idaho Power's operations are d iscussed in more detail in Note 3 - "Reg ulatory M atters." System o f Acco unts Th e accounting records of Id aho Power conform to the Uniform System of Accounts p rescribed by the FERC and adopted by the public utility commission s o f Idah o, Oreg on, and Wyomin g. Cash a nd Cash Equiv a lents Cash and cash eq u ivalents inclu de cash o n-han d and hig h ly liquid temporary investments that mature with in 90 days o f the date of acqu isition . Receiv ables a nd Allowance for Unco llectible Accounts Customer receivables are recorded at the in voiced amou nts and do n o t bear interest. A late payment fee of on e percent per mo nth may b e assessed on account balances after 30 d ays. An allowan ce is reco rded for potential unco llectib le accounts. The measurement of expected credit losses on Idah o Power accoun ts receivab le is based o n historical experience, curren t economic cond itio ns, an d forecasted information that may affect collections on the o utstandin g balance. Generally, this includ es ad justmen ts b ased upon a comb ination of h isto rical write-off ex perience, aging o f accou n ts receivab le, an analy sis o f sp ecific custo mer accoun ts, and an evaluatio n of whether th ere are current or forecasted economic cond itio ns that might cau se variation in co llectio n from the histo rical exp erien ce. Adjustmen ts are charged to income. Customer acco unts receivable balances that remain o u tstanding after reason able collection efforts are written off. Th e follo wing table prov ides a rollforward of the allowance for un collectible accou nts related to customer receivab les (in tho usands of dollars): Year Ended December 31 , 20 23 2022 Balance at beginning of period $ 5,0 34 $ 4 ,499 Add itio ns to the allo wance 3,6 17 3 ,265 Write-offs, net of reco v eries (3,7 82) (2 ,730 ) Balance at en d of p eriod $ 4,8 69 $ 5 ,034 Allowan ce for uncollectible accoun ts as a percentage of cu sto mer receivab les 4.3 % 4 .2 % Other receivables are also rev iewed for imp airment periodically, based up on transactio n -sp ecific facts. When it is prob able that Idah o Power will b e u n able to collect all amounts due according to the co ntractual terms of the agreement, an allowance is established for the estimated uncollectible p ortion o f the receivab le and charg ed to inco me. Th ere were n o imp aired receivables withou t related allowances at Decemb er 31 , 202 3 an d 202 2. Once a receivable is determined to b e impaired, any fu rther in terest in come reco gnized is fully reserved. Derivativ e Fina ncial Instruments Finan cial in stru men ts such as commod ity futures, forwards, o ptions, and swaps are u sed to man age ex posure to co mmo dity price risk in the electricity and natu ral gas markets. All d erivative in stru men ts are reco gnized as either assets or liabilities at fair value on the b alance sheet unless th ey are d esignated as normal p u rchases and normal sales. With the exception of forward con tracts fo r the purch ase o f natu ral gas for use at Id aho Power's n atural gas g eneration facilities an d a nomin al nu mber of po wer tran sactions, Idaho Power's p hysical forward contracts are desig nated as normal purchases and normal sales. Because o f Idah o Power's reg u latory accoun tin g mech anisms, Id aho Power reco rd s the u nrealized changes in fair v alue of derivativ e instruments related to po wer supply as reg ulatory assets or liabilities. Revenues Operating revenues are gen erally recorded when service is ren dered or energ y is delivered to customers. Idaho Po wer accrues estimated unbilled rev enues for electric services delivered to cu stomers bu t not y et billed at year-end . Idaho Po wer does not report any collections of franchise fees an d similar taxes related to energy consumption o n the inco me statement. In addition , reg ulatory mechanisms in p lace in Id aho and Oregon affect the rep orted amount o f revenue. The effects of applyin g these reg ulatory mechanisms are discu ssed in more detail in Note 4 - "Reven ues." Property, Plant, and Equipment and Depreciatio n Th e cost of utility plan t in service represents the original cost o f con tracted serv ices, direct labo r and material, AFUDC, and in d irect charges fo r eng ineering, sup ervision, and similar o verh ead items. Repair and maintenance costs asso ciated with planned major maintenan ce are ex p ensed as th e costs are in curred, as are mainten ance and repairs of property an d replacemen ts and renewals of items determined to be less th an u nits of pro p erty. For utility prop erty replaced or renewed , the original co st p lus removal cost less salv age is charged to accumu lated provision for depreciation , while th e cost of related rep lacements and ren ewals is ad d ed to prop erty, plan t, an d equipment. All u tility plan t in serv ice is d epreciated u sin g the straight-line method at rates ap proved by regu latory autho rities. Annual dep reciation provisions as a percent of average dep reciable u tility plant in serv ice app roximated 2.9 p ercent in 2023 and 2.7 percent in 202 2 . Durin g the perio d of constructio n, costs expected to b e in cluded in th e fin al value of the co n stru cted asset, and dep reciated once the asset is comp lete and placed in service, are classified as co nstru ction wo rk in pro gress on th e b alan ce sh eets. If the project becomes pro b able of b eing abandon ed, these costs are ex pensed in th e period such determination is mad e. Id aho Power may seek recovery of these costs in cu stomer rates, althoug h there can be n o guaran tee su ch recov ery wou ld be gran ted. Lo ng-lived assets are p eriodically reviewed for impairment wh en even ts or ch anges in circumstances indicate that th e carryin g amount of an asset may not be recoverable. If th e sum of th e u n discoun ted expected future cash flows from an asset is less than the carrying v alue of the asset, impairment is recognized in the finan cial statements. Th ere were n o material impairmen ts o f long-lived assets in 202 3 an d 202 2. Allowance fo r Funds Used During Construction AFUDC represents the cost o f financing construction pro jects with b o rrowed fu nds an d eq uity fun d s. With o ne exception , for the HCC relicensin g project, cash is not realized curren tly from such allowan ce; it is realized under the ratemaking p ro cess ov er the service life of th e related prop erty th ro ugh in creased revenues resulting from a higher rate base an d h igher dep reciation expense. Th e comp o nen t of AFUDC attributab le to borrowed funds is included as a red uction to total non o perating expense, n et. Id aho Power's weighted -average monthly AFUDC rate was 7.4 percen t for 20 23 and 20 22. Income Taxes Id aho Power account fo r inco me taxes under the asset and liability metho d, which req u ires the recognition of deferred tax assets and liabilities for th e expected future tax conseq uen ces o f events that hav e been inclu ded in the finan cial statements. Und er this method (commo n ly referred to as n ormalized acco u nting), deferred tax assets and liabilities are d etermined based on the differences between the financial statemen ts and tax b asis of assets and liabilities using enacted tax rates in effect fo r the year in which the differences are expected to reverse. In g eneral, deferred in come tax expen se or b enefit for a rep orting period is recog nized as th e chan ge in deferred tax assets and liabilities from th e beginnin g to th e end of the perio d. The effect o f a change in tax rates on d eferred tax assets and liabilities is recogn ized in income in th e p eriod th at includes the enactment date unless Idaho Po wer's p rimary reg u lator, the IPUC, orders d irect deferral o f the effect of th e chan ge in tax rates o ver a lon g er p eriod o f time. Con sisten t with orders and directiv es of th e IPUC, u n less con trary to app licab le income tax guid ance, Id aho Power d oes no t record d eferred income tax ex pense or benefit for certain in come tax temporary differences and in stead reco gnizes the tax impact currently (common ly referred to as flow-throu gh accounting ) for rate making and finan cial reportin g. Th erefo re, Id aho Power's effective inco me tax rate is impacted as these differences arise an d rev erse. Idaho Power reco gnizes such adjustments as regulatory assets o r liabilities if it is p robab le th at such amounts will be recovered fro m or returned to customers in fu tu re rates. Id aho Power u se judg men t, estimation, and historical data in developing the provision fo r inco me taxes and the reportin g of tax-related assets and liabilities, inclu ding d evelopment o f cu rrent y ear tax d epreciatio n, capitalized rep air costs, capitalized o verh ead s, and other items. Inco me taxes can be imp acted by ch anges in tax laws an d reg ulation s, interpretation s b y tax ing authorities, changes to acco unting g uidan ce, an d actions b y fed eral or state public utility regulators. Actual inco me taxes cou ld vary from estimated amo unts an d may resu lt in fav o rable or u n favo rable impacts to net in come, cash flo ws, and tax-related assets an d liab ilities. In co mplian ce with the federal in come tax requirements for the u se of accelerated tax dep reciation, Idah o Power reco rds deferred income taxes related to its p lant assets for the d ifferen ce between in come tax depreciation and book dep reciation used fo r financial statement p u rposes. Deferred inco me taxes are recorded for oth er temporary differences un less accounted for usin g flow-throug h. In vestment tax credits earned on regulated assets are deferred and amortized to in come o ver th e estimated service liv es of th e related prop erties. In come taxes are d iscussed in more detail in Note 2 - "In come Taxes." Cash a nd Cash Equiv a lents Cash and cash eq u ivalents inclu de cash o n-han d and hig h ly liquid temporary investments that mature with in 90 days o f the date of acqu isition . Receiv ables a nd Allowance for Unco llectible Accounts Customer receivables are recorded at the in voiced amou nts and do n o t bear interest. A late payment fee of on e percent per mo nth may b e assessed on account balances after 30 d ays.An allowan ce is reco rded for potential unco llectib le accounts. The measurement of expected credit losses on Idah o Power accoun ts receivab le is based o n historical experience,curren t economic cond itio ns, an d forecasted information that may affect collections on the o utstandin g balance. Generally, this includ es ad justmen ts b ased upon a comb ination ofhistorical write-off ex perience, aging o f accou n ts receivab le, an analy sis o f sp ecific custo mer accoun ts, and an evaluatio n of whether th ere are current or forecasted economicconditions that might cau se variation in co llectio n from the histo rical exp erien ce. Adjustmen ts are charged to income. Customer acco unts receivable balances that remain o u tstandingafter reason able collection efforts are written off. Th e follo wing table prov ides a rollforward of the allowance for un collectible accou nts related to customer receivab les (in tho usands of dollars): Year EndedDecember 31 , 20 23 2022Balance at beginning of period $ 5,0 34 $ 4 ,499Additions to the allo wance 3,6 17 3 ,265Write-offs, net of reco v eries (3,7 82) (2 ,730 )Balance at en d of p eriod $ 4,8 69 $ 5 ,034Allowance for uncollectible accoun ts as a percentage of cu sto mer receivab les 4.3 % 4 .2 % Other receivables are also rev iewed for imp airment periodically, based up on transactio n -sp ecific facts. When it is prob able that Idah o Power will b e u n able to collect all amounts dueaccording to the co ntractual terms of the agreement, an allowance is established for the estimated uncollectible p ortion o f the receivab le and charg ed to inco me. Th ere were n o imp aired receivables withou t related allowances at Decemb er 31 , 202 3 an d 202 2. Once a receivable is determined to b e impaired, any fu rther in terest in comerecognized is fully reserved. Derivativ e Fina ncial Instruments Finan cial in stru men ts such as commod ity futures, forwards, o ptions, and swaps are u sed to man age ex posure to co mmo dity price risk in the electricity and natu ral gas markets. Allderivative in stru men ts are reco gnized as either assets or liabilities at fair value on the b alance sheet unless th ey are d esignated as normal p u rchases and normal sales. With theexception of forward con tracts fo r the purch ase o f natu ral gas for use at Id aho Power's n atural gas g eneration facilities an d a nomin al nu mber of po wer tran sactions, Idaho Power'sphysical forward contracts are desig nated as normal purchases and normal sales. Because o f Idah o Power's reg u latory accoun tin g mech anisms, Id aho Power reco rd s the u nrealizedchanges in fair v alue of derivativ e instruments related to po wer supply as reg ulatory assets or liabilities. Revenues Operating revenues are gen erally recorded when service is ren dered or energ y is delivered to customers. Idaho Po wer accrues estimated unbilled rev enues for electric services deliveredto cu stomers bu t not y et billed at year-end . Idaho Po wer does not report any collections of franchise fees an d similar taxes related to energy consumption o n the inco me statement. Inaddition, reg ulatory mechanisms in p lace in Id aho and Oregon affect the rep orted amount o f revenue. The effects of applyin g these reg ulatory mechanisms are discu ssed in more detailin Note 4 - "Reven ues." Property, Plant, and Equipment and Depreciatio n Th e cost of utility plan t in service represents the original cost o f con tracted serv ices, direct labo r and material, AFUDC, and in d irect charges fo r eng ineering, sup ervision, and similaroverhead items. Repair and maintenance costs asso ciated with planned major maintenan ce are ex p ensed as th e costs are in curred, as are mainten ance and repairs of property an dreplacements and renewals of items determined to be less th an u nits of pro p erty. For utility prop erty replaced or renewed , the original co st p lus removal cost less salv age is charged toaccumulated provision for depreciation , while th e cost of related rep lacements and ren ewals is ad d ed to prop erty, plan t, an d equipment. All u tility plan t in serv ice is d epreciated u sin g the straight-line method at rates ap proved by regu latory autho rities. Annual dep reciation provisions as a percent of average dep reciableutility plant in serv ice app roximated 2.9 p ercent in 2023 and 2.7 percent in 202 2 . Durin g the perio d of constructio n, costs expected to b e in cluded in th e fin al value of the co n stru cted asset, and dep reciated once the asset is comp lete and placed in service, areclassified as co nstru ction wo rk in pro gress on th e b alan ce sh eets. If the project becomes pro b able of b eing abandon ed, these costs are ex pensed in th e period such determination ismade. Id aho Power may seek recovery of these costs in cu stomer rates, althoug h there can be n o guaran tee su ch recov ery wou ld be gran ted. Lo ng-lived assets are p eriodically reviewed for impairment wh en even ts or ch anges in circumstances indicate that th e carryin g amount of an asset may not be recoverable. If th e sum ofthe u n discoun ted expected future cash flows from an asset is less than the carrying v alue of the asset, impairment is recognized in the finan cial statements. Th ere were n o materialimpairments o f long-lived assets in 202 3 an d 202 2. Allowance fo r Funds Used During Construction AFUDC represents the cost o f financing construction pro jects with b o rrowed fu nds an d eq uity fun d s. With o ne exception , for the HCC relicensin g project, cash is not realizedcurrently from such allowan ce; it is realized under the ratemaking p ro cess ov er the service life of th e related prop erty th ro ugh in creased revenues resulting from a higher rate base an dhigher dep reciation expense. Th e comp o nen t of AFUDC attributab le to borrowed funds is included as a red uction to total non o perating expense, n et. Id aho Power's weighted -averagemonthly AFUDC rate was 7.4 percen t for 20 23 and 20 22. Income Taxes Id aho Power account fo r inco me taxes under the asset and liability metho d, which req u ires the recognition of deferred tax assets and liabilities for th e expected future taxconsequences o f events that hav e been inclu ded in the finan cial statements. Und er this method (commo n ly referred to as n ormalized acco u nting), deferred tax assets and liabilities aredetermined based on the differences between the financial statemen ts and tax b asis of assets and liabilities using enacted tax rates in effect fo r the year in which the differences areexpected to reverse. In g eneral, deferred in come tax expen se or b enefit for a rep orting period is recog nized as th e chan ge in deferred tax assets and liabilities from th e beginnin g to th eend of the perio d. The effect o f a change in tax rates on d eferred tax assets and liabilities is recogn ized in income in th e p eriod th at includes the enactment date unless Idaho Po wer'sprimary reg u lator, the IPUC, orders d irect deferral o f the effect of th e chan ge in tax rates o ver a lon g er p eriod o f time. Con sisten t with orders and directiv es of th e IPUC, u n less con trary to app licab le income tax guid ance, Id aho Power d oes no t record d eferred income tax ex pense or benefit for certainincome tax temporary differences and in stead reco gnizes the tax impact currently (common ly referred to as flow-throu gh accounting ) for rate making and finan cial reportin g.Th erefo re, Id aho Power's effective inco me tax rate is impacted as these differences arise an d rev erse. Idaho Power reco gnizes such adjustments as regulatory assets o r liabilities if it isprobable th at such amounts will be recovered fro m or returned to customers in fu tu re rates. Id aho Power u se judg men t, estimation, and historical data in developing the provision fo r inco me taxes and the reportin g of tax-related assets and liabilities, inclu ding d evelopmentof cu rrent y ear tax d epreciatio n, capitalized rep air costs, capitalized o verh ead s, and other items. Inco me taxes can be imp acted by ch anges in tax laws an d reg ulation s, interpretation sby tax ing authorities, changes to acco unting g uidan ce, an d actions b y fed eral or state public utility regulators. Actual inco me taxes cou ld vary from estimated amo unts an d may resu ltin fav o rable or u n favo rable impacts to net in come, cash flo ws, and tax-related assets an d liab ilities. In co mplian ce with the federal in come tax requirements for the u se of accelerated tax dep reciation, Idah o Power reco rds deferred income taxes related to its p lant assets for thedifference between in come tax depreciation and book dep reciation used fo r financial statement p u rposes. Deferred inco me taxes are recorded for oth er temporary differences un lessaccounted for usin g flow-throug h. In vestment tax credits earned on regulated assets are deferred and amortized to in come o ver th e estimated service liv es of th e related prop erties. In come taxes are d iscussed in more detail in Note 2 - "In come Taxes." Other Accounting Policies Debt disco u nt, expense, and p remiu m are d eferred and amortized over the terms of the respective d ebt issuances. Losses on reacquired debt an d associated costs are amortized o ver th e life of th e associated rep lacement debt, as allo wed und er regulato ry acco unting. New a nd Recently Adopted Accounting Prono uncements Recently Ad opted Accountin g Pronou ncements Th ere hav e been no recently adopted acco unting pronou n cemen ts that h ave had a material impact on Idah o Power's finan cial statements. 2 . INCOME TAXES A reco nciliation between the statutory federal income tax rate an d the effective tax rate is as follo ws (in th ousand s): 2 023 20 22 Federal in come tax expen se at statutory rate $ 5 9 ,676 $ 61,623 Change in taxes resu ltin g from: Equity earnings of sub sid iary comp anies (1 ,687 ) (1,844) AFUDC (1 3 ,279 ) (10,752) Capitalized interest 3 ,097 1,633 Inv estmen t tax credits (5 ,451 ) (3,119) Removal costs (6 ,312 ) (4,900) Capitalized ov erhead costs (2 ,100 ) (3,150) Capitalized rep air costs (2 4 ,360 ) (19,320) State in come taxes, n et o f federal b enefit 1 6 ,081 18,352 Depreciation 1 8 ,041 11,897 Excess deferred inco me tax reversal (1 0 ,684 ) (11,405) Income tax return ad ju stments (7 ,282 ) (2,034) Other, net 1 ,619 1,596 Total income tax expense $ 2 7 ,359 $ 38,577 Effectiv e tax rate 9.6 % 13.1% Th e items co mprising in come tax expense are as follows (in thousands): 202 3 2022 Income taxes current: Federal $ (3,7 17) $ 3 3,05 6 State 3,6 27 11,71 5 Total (90) 4 4,77 1 Income taxes deferred: Federal (21,6 93) (9,81 8 ) State (1,0 51) (2,20 2 ) Total (22,7 44) (1 2,02 0 ) Inv estment tax credits: Deferred 55,6 44 8,94 5 Restored (5,4 51) (3 ,11 9 ) Total 50,1 93 5,82 6 Total in come tax expen se $ 27,3 59 $ 3 8,57 7 Th e comp onen ts o f the net deferred tax liability are as follows (in thousands): 20 23 2 022 Deferred tax a ssets: Regu latory liabilities $ 108 ,641 $ 9 4,946 Deferred compensatio n 24 ,288 2 4,495 Deferred revenue 58 ,860 5 3,418 Tax credits 49 ,734 4 4,727 Retiremen t ben efits 44 ,803 3 8,687 Other 15 ,972 1 0,133 Total 302 ,298 26 6,406 Deferred tax lia bilities: Pro p erty, plant an d eq uipment 266 ,992 24 9,452 Regu latory assets 774 ,672 73 9,689 Po wer co st adjustment 29 ,742 33 ,116 Retiremen t ben efits 94 ,231 8 0,777 Other 30 ,363 4 9,322 Total 1,196 ,000 1,15 2,356 Net deferred tax liabilities $ 893 ,702 $ 88 5,950 IDACORP's tax allocation agreement prov ides that each member of its consolidated g ro up comp ute its income taxes on a separate comp any basis. Amou nts pay able or refundable are Other Accounting Policies Debt disco u nt, expense, and p remiu m are d eferred and amortized over the terms of the respective d ebt issuances. Losses on reacquired debt an d associated costs are amortized o ver th elife of th e associated rep lacement debt, as allo wed und er regulato ry acco unting. New a nd Recently Adopted Accounting Prono uncements Recently Ad opted Accountin g Pronou ncements Th ere hav e been no recently adopted acco unting pronou n cemen ts that h ave had a material impact on Idah o Power's finan cial statements. 2 . INCOME TAXES A reco nciliation between the statutory federal income tax rate an d the effective tax rate is as follo ws (in th ousand s): 2 023 20 22 Federal in come tax expen se at statutory rate $ 5 9 ,676 $ 61,623 Change in taxes resu ltin g from: Equity earnings of sub sid iary comp anies (1 ,687 ) (1,844) AFUDC (1 3 ,279 ) (10,752) Capitalized interest 3 ,097 1,633 Inv estmen t tax credits (5 ,451 ) (3,119) Removal costs (6 ,312 ) (4,900) Capitalized ov erhead costs (2 ,100 ) (3,150) Capitalized rep air costs (2 4 ,360 ) (19,320) State in come taxes, n et o f federal b enefit 1 6 ,081 18,352 Depreciation 1 8 ,041 11,897 Excess deferred inco me tax reversal (1 0 ,684 ) (11,405) Income tax return ad ju stments (7 ,282 ) (2,034) Other, net 1 ,619 1,596 Total income tax expense $ 2 7 ,359 $ 38,577 Effectiv e tax rate 9.6 % 13.1% Th e items co mprising in come tax expense are as follows (in thousands): 202 3 2022 Income taxes current: Federal $ (3,7 17) $ 3 3,05 6 State 3,6 27 11,71 5 Total (90) 4 4,77 1 Income taxes deferred: Federal (21,6 93) (9,81 8 ) State (1,0 51) (2,20 2 ) Total (22,7 44) (1 2,02 0 ) Inv estment tax credits: Deferred 55,6 44 8,94 5 Restored (5,4 51) (3 ,11 9 ) Total 50,1 93 5,82 6 Total in come tax expen se $ 27,3 59 $ 3 8,57 7 Th e comp onen ts o f the net deferred tax liability are as follows (in thousands): 20 23 2 022 Deferred tax a ssets: Regu latory liabilities $ 108 ,641 $ 9 4,946Deferred compensatio n 24 ,288 2 4,495Deferred revenue 58 ,860 5 3,418Tax credits 49 ,734 4 4,727Retirement ben efits 44 ,803 3 8,687Other 15 ,972 1 0,133Total 302 ,298 26 6,406Deferred tax lia bilities: Pro p erty, plant an d eq uipment 266 ,992 24 9,452Regulatory assets 774 ,672 73 9,689Power co st adjustment 29 ,742 33 ,116Retirement ben efits 94 ,231 8 0,777Other 30 ,363 4 9,322Total 1,196 ,000 1,15 2,356 Net deferred tax liabilities $ 893 ,702 $ 88 5,950 IDACORP's tax allocation agreement prov ides that each member of its consolidated g ro up comp ute its income taxes on a separate comp any basis. Amou nts pay able or refundable areIDACORP's tax allocation agreement prov ides that each member of its consolidated g ro up comp ute its income taxes on a separate comp any basis. Amou nts pay able or refundable are settled th rough IDACORP and are repo rted as taxes accrued or in come taxes receivab le, respectively, on the balance sheets of Idaho Po wer. See No te 1 - "Summary of Sign ifican t Accoun ting Po licies" for fu rth er d iscussion of accounting policies related to inco me taxes. Uncertain Tax Positions Id aho Power b eliev es that it has no material income tax uncertain ties for 2 0 23 and p rio r tax years. Idaho Po wer recognizes interest accru ed related to u nrecognized tax b enefits as in terest expense and p enalties as o th er expense. Id aho Power is subject to ex amin ation by its major tax jurisdictio ns - United States federal and th e State o f Idah o. The op en tax years for examination are 2 0 20-202 1 an d 20 2 3 for federal and 20 22-202 3 for Id aho. In May 200 9 , IDACORP formally entered th e U.S. Intern al Rev enue Service (IRS) Compliance Assurance Pro cess (CAP) program fo r its 2009 tax y ear and has remain ed in the CAP program fo r all subsequen t years. In 2 023, the IRS completed its ex amin ation of the 2022 tax year with no unresolved income tax issu es. Excess Deferred Income Taxes Following the enactmen t of income tax refo rm in 2017, Idah o Power was requ ired to remeasure its deferred tax assets an d liab ilities at th e new federal corporate in come tax rate which resulted in lower n et d eferred tax liab ilities an d the estab lishment of a net regulatory liability for its d epreciatio n-related excess deferred in come taxes (EDIT). Id aho Power's d eferred taxes fo r dep reciation-related temporary differences on its p ublic utility prop erty are sub ject to the normalization meth od of accoun tin g. As provid ed in the 2017 inco me tax reform statute, the n ormalizatio n method requ ires the use o f either the average rate assumption metho d (ARAM) or th e alternative meth od for the reversal of the EDIT. In 2021, Idaho Po wer b egan using the altern ative method fo r the EDIT reversal pursuan t to the interpretation of an In ternal Revenue Serv ice revenue procedure an d series of related private letter ruling s. Th e alternative meth od resu lts in the ratab le return of the EDIT to customers over the remaining regu latory liv es of Id aho Power's plant assets. For fiscal y ears 2 018-20 2 0, th e ARAM meth o d was used to reverse the EDIT. 3 . REGULATORY MATTERS Id aho Power's financial statements reflect th e effects o f the different ratemaking p rinciples followed by the jurisdictio ns regu lating Id aho Power. Included belo w is a summary of Idaho Power's regulatory assets and liabilities, as well as a discussion of no table regu latory matters. Regulatory Assets and Liabilities Th e application o f accou nting p rin ciples related to regu lated operations sometimes results in Id aho Power record ing some expen ses and revenues in a different period than when an u nreg u lated en terprise wou ld record th ose expen ses and revenues. Regulatory assets represent incurred costs that hav e b een deferred because it is probable they will be reco v ered from customers throug h future rates. Regulatory liabilities represen t obligations to make refu nds to customers for previous collections, or represent amoun ts collected in advan ce of in curring an exp ense. Th e follo wing table presents a su mmary of Idaho Power's regu latory assets and liabilities (in thou sands of d ollars): As of December 31, 2023 Remaining Amortization Period Earning a Return(1) Not Earning a Return Tota l as of December 31, Description 2023 20 22 Regulatory Assets: Income tax es(2) $ $ 774 ,672 $ 774,6 72 $ 739,689 Unfund ed p ostretirement b enefits(3) 87 ,318 87,3 18 70,254 Pension expense deferrals(4 ) 2 53,74 4 1 ,500 255,2 44 249,503 Energy efficien cy program costs(5 ) 3,767 Po wer supply costs(6) 2024-2 025 1 34,81 6 (19 ,353) 115,4 63 129,309 Fix ed cost ad ju stment(6) 2024-2 025 36,03 7 15 ,248 51,2 85 41,901 North Valmy plan t settlements(6) 2024-2 028 82,91 7 82,9 17 90,747 Jim Bridger plant settlemen t(6) 2024-2 030 1 08,37 6 15 ,256 123,6 32 80,531 Wildfire Mitigatio n Plan deferral(6) 51 ,329 51,3 29 27,078 Asset retiremen t obligations(7) 35 ,270 35,2 70 28,780 Long -term service ag reemen t 2024-2 043 12,67 9 8 ,276 20,9 55 22,114 Other 2024-2 056 2,33 0 52 ,573 54,9 03 18,288 Total $ 6 30,89 9 $ 1,022 ,089 $ 1,652,9 88 $ 1 ,501,961 Regulatory Liabilities: Income tax es(8) $ $ 108 ,641 $ 108,6 41 $ 94,946 Depreciation-related excess deferred income tax es(9) 1 47,95 0 147,9 50 158,634 Energy efficien cy program costs(5 ) 1,50 7 1,5 07 154 Po wer supply costs(6) 1,24 0 1,2 40 Mark -to-market liabilities 88 88 59,544 Tax reform accrual fo r future amortization(10) 40 ,891 40,8 91 32,793 Other 8,38 3 4 ,335 12,7 18 11,630 Total $ 1 59,08 0 $ 153 ,955 $ 313,0 35 $ 357,701 (1) Earning a return includes either interest or a return on the investmen t as a com po nent of rate b ase at the allo wed rate of return. The interest rate on deferral accounts is p ublished annually by the IPUC and OPUC. The ap plicable rates fo r 2023 were 2% and 4.5%, respectively. (2) Represents flow-through in come tax acco unting differences which h av e a correspon ding deferred tax liability disclo sed in Note 2 - "In come Taxes." (3) Represents the unfu nd ed oblig ation of Idaho Power's p en sion and postretiremen t b en efit plans, wh ich are discu ssed in Note 10 - "Benefit Plans." (4) Id ah o Power records a reg ulato ry asset fo r the difference between net periodic pen sion cost an d p ensio n cost considered fo r rate-making purposes relatin g to Id aho Power's defined benefit pension plan . In its Idaho jurisdiction , Id ah o Power's inclu sion of pension co sts fo r the establishment of retail rates is based u po n contribution s mad e to the pen sion plan. This regulato ry asset acco unt represents the difference between cumu lative cash co ntribution s and amo unts collected in rates. Deferred costs are am ortized into expense as the amou nts are p rovided for in Idah o retail revenues. (5) The energy efficien cy asset and liability represent the separate Idaho and Oreg on jurisdiction balances at Decem ber 31, 2022, and Decemb er 31, 2023, respectiv ely. During 2023, the balances ch anged from an asset to a liability in the Id aho jurisdictio n. (6) This item is discussed in more detail in this Note 3 - "Regu latory Matters." (7) Asset retirem ent o bligatio ns and removal co sts are discu ssed in Note 12 - "Asset Retirement Obligations (ARO)." (8) Represents the tax gross-up related to th e depreciation-related excess deferred in come taxes and inv estment tax credits in cluded in this table an d h as a co rrespon ding deferred tax asset disclosed in No te 2 - "Income Tax es." IDACORP's tax allocation agreement prov ides that each member of its consolidated g ro up comp ute its income taxes on a separate comp any basis. Amou nts pay able or refundable aresettled th rough IDACORP and are repo rted as taxes accrued or in come taxes receivab le, respectively, on the balance sheets of Idaho Po wer. See No te 1 - "Summary of Sign ifican tAccounting Po licies" for fu rth er d iscussion of accounting policies related to inco me taxes. Uncertain Tax Positions Id aho Power b eliev es that it has no material income tax uncertain ties for 2 0 23 and p rio r tax years. Idaho Po wer recognizes interest accru ed related to u nrecognized tax b enefits asinterest expense and p enalties as o th er expense. Id aho Power is subject to ex amin ation by its major tax jurisdictio ns - United States federal and th e State o f Idah o. The op en tax years for examination are 2 0 20-202 1 an d 20 2 3 forfederal and 20 22-202 3 for Id aho. In May 200 9 , IDACORP formally entered th e U.S. Intern al Rev enue Service (IRS) Compliance Assurance Pro cess (CAP) program fo r its 2009 tax y earand has remain ed in the CAP program fo r all subsequen t years. In 2 023, the IRS completed its ex amin ation of the 2022 tax year with no unresolved income tax issu es. Excess Deferred Income Taxes Following the enactmen t of income tax refo rm in 2017, Idah o Power was requ ired to remeasure its deferred tax assets an d liab ilities at th e new federal corporate in come tax rate whichresulted in lower n et d eferred tax liab ilities an d the estab lishment of a net regulatory liability for its d epreciatio n-related excess deferred in come taxes (EDIT). Id aho Power's d eferredtaxes fo r dep reciation-related temporary differences on its p ublic utility prop erty are sub ject to the normalization meth od of accoun tin g. As provid ed in the 2017 inco me tax reformstatute, the n ormalizatio n method requ ires the use o f either the average rate assumption metho d (ARAM) or th e alternative meth od for the reversal of the EDIT. In 2021, Idaho Po werbegan using the altern ative method fo r the EDIT reversal pursuan t to the interpretation of an In ternal Revenue Serv ice revenue procedure an d series of related private letter ruling s.Th e alternative meth od resu lts in the ratab le return of the EDIT to customers over the remaining regu latory liv es of Id aho Power's plant assets. For fiscal y ears 2 018-20 2 0, th e ARAMmethod was used to reverse the EDIT. 3 . REGULATORY MATTERS Id aho Power's financial statements reflect th e effects o f the different ratemaking p rinciples followed by the jurisdictio ns regu lating Id aho Power. Included belo w is a summary of IdahoPower's regulatory assets and liabilities, as well as a discussion of no table regu latory matters. Regulatory Assets and Liabilities Th e application o f accou nting p rin ciples related to regu lated operations sometimes results in Id aho Power record ing some expen ses and revenues in a different period than when anunregulated en terprise wou ld record th ose expen ses and revenues. Regulatory assets represent incurred costs that hav e b een deferred because it is probable they will be reco v ered fromcustomers throug h future rates. Regulatory liabilities represen t obligations to make refu nds to customers for previous collections, or represent amoun ts collected in advan ce ofincurring an exp ense. Th e follo wing table presents a su mmary of Idaho Power's regu latory assets and liabilities (in thou sands of d ollars): As of December 31, 2023 RemainingAmortizationPeriod Earning aReturn(1) NotEarning aReturn Tota l as of December 31,Description 2023 20 22Regulatory Assets: Income tax es(2) $ $ 774 ,672 $ 774,6 72 $ 739,689Unfunded p ostretirement b enefits(3) 87 ,318 87,3 18 70,254Pension expense deferrals(4 ) 2 53,74 4 1 ,500 255,2 44 249,503Energy efficien cy program costs(5 ) 3,767Power supply costs(6) 2024-2 025 1 34,81 6 (19 ,353) 115,4 63 129,309Fixed cost ad ju stment(6) 2024-2 025 36,03 7 15 ,248 51,2 85 41,901North Valmy plan t settlements(6) 2024-2 028 82,91 7 82,9 17 90,747Jim Bridger plant settlemen t(6) 2024-2 030 1 08,37 6 15 ,256 123,6 32 80,531Wildfire Mitigatio n Plan deferral(6) 51 ,329 51,3 29 27,078Asset retiremen t obligations(7) 35 ,270 35,2 70 28,780Long-term service ag reemen t 2024-2 043 12,67 9 8 ,276 20,9 55 22,114Other 2024-2 056 2,33 0 52 ,573 54,9 03 18,288Total $ 6 30,89 9 $ 1,022 ,089 $ 1,652,9 88 $ 1 ,501,961Regulatory Liabilities: Income tax es(8) $ $ 108 ,641 $ 108,6 41 $ 94,946Depreciation-related excess deferredincome tax es(9) 1 47,95 0 147,9 50 158,634Energy efficien cy program costs(5 ) 1,50 7 1,5 07 154Power supply costs(6) 1,24 0 1,2 40 Mark -to-market liabilities 88 88 59,544Tax reform accrual fo r futureamortization(10) 40 ,891 40,8 91 32,793Other 8,38 3 4 ,335 12,7 18 11,630Total $ 1 59,08 0 $ 153 ,955 $ 313,0 35 $ 357,701 (1) Earning a return includes either interest or a return on the investmen t as a com po nent of rate b ase at the allo wed rate of return. The interest rate on deferral accounts is p ublished annually by the IPUC andOPUC. The ap plicable rates fo r 2023 were 2% and 4.5%, respectively.(2) Represents flow-through in come tax acco unting differences which h av e a correspon ding deferred tax liability disclo sed in Note 2 - "In come Taxes."(3) Represents the unfu nd ed oblig ation of Idaho Power's p en sion and postretiremen t b en efit plans, wh ich are discu ssed in Note 10 - "Benefit Plans."(4) Id ah o Power records a reg ulato ry asset fo r the difference between net periodic pen sion cost an d p ensio n cost considered fo r rate-making purposes relatin g to Id aho Power's defined benefit pension plan . In itsIdaho jurisdiction , Id ah o Power's inclu sion of pension co sts fo r the establishment of retail rates is based u po n contribution s mad e to the pen sion plan. This regulato ry asset acco unt represents the differencebetween cumu lative cash co ntribution s and amo unts collected in rates. Deferred costs are am ortized into expense as the amou nts are p rovided for in Idah o retail revenues.(5) The energy efficien cy asset and liability represent the separate Idaho and Oreg on jurisdiction balances at Decem ber 31, 2022, and Decemb er 31, 2023, respectiv ely. During 2023, the balances ch anged from anasset to a liability in the Id aho jurisdictio n.(6) This item is discussed in more detail in this Note 3 - "Regu latory Matters." (7) Asset retirem ent o bligatio ns and removal co sts are discu ssed in Note 12 - "Asset Retirement Obligations (ARO)." (8) Represents the tax gross-up related to th e depreciation-related excess deferred in come taxes and inv estment tax credits in cluded in this table an d h as a co rrespon ding deferred tax asset disclosed in No te 2 - "Income Tax es.""Income Tax es." (9) In 20 17 , in come tax reform redu ced deferred in co me tax assets and liabilities. For depreciation-related tem po rary differences under the no rmalized tax accoun tin g method, the resultin g excess deferred taxes will flow back to customers ratably o ver the remaining regulatory liv es of Idah o Power's plant assets under th e alternative method provided in the statute. (10) Represen ts amount accrued u nd er the May 2018 Idah o tax reform settlemen t stipulation (described belo w) for the future amortizatio n of existing or futu re unspecified regu latory deferrals that would oth erwise be a fu ture liability recov erable from Idah o custom ers. Id aho Power's regulatory assets and liabilities are typically amortized o ver th e p eriod in which they are reflected in customer rates. In the ev ent th at recov ery o f Idah o Power's co sts th rough rates b eco mes u nlikely or un certain, regulatory accounting wo uld no longer ap ply to so me or all of Idaho Po wer's op eratio ns and the items above may represen t stranded in vestments. If n o t allo wed full recov ery o f these items, Idah o Power wo uld be req uired to write o ff the applicable portio n , which co u ld have a materially adverse financial impact. Po wer Cost Adjustment Mechanisms and Deferred Power Supply Costs In both its Id aho and Oregon jurisd ictions, Idaho Power's power cost ad justmen t mechanisms ad dress the volatility of po wer supply costs and provid e for annu al adjustments to the rates charg ed to its retail customers. The power cost adjustment mech anisms compare Id aho Power's actu al n et po wer supply costs (primarily fuel an d purchased power less wh olesale energy sales) against net power supp ly co sts b eing reco vered in Id aho Power's retail rates. Und er the po wer co st adjustment mech anisms, certain differences between actual net p ower sup ply costs in curred by Idaho Power and costs bein g recovered in retail rates are recorded as a deferred ch arge or credit o n the balance sheets for fu ture recov ery o r refun d. The power sup ply costs d eferred p rimarily result from ch anges in the lev els of Id aho Power's o wn hydro electric g eneration, ch anges in contracted power p urchase prices and vo lumes, changes in who lesale market p rices and transaction vo lumes, and ch anges in fuel prices. Ida ho Jurisdictio n Power Cost Adjustment Mechanism: In the Idaho jurisdiction, th e annual PCA co nsists of (a) a forecast compo nent, based on a fo recast of net power su pply costs in the coming y ear as co mpared with net p ower supply co sts included in b ase rates; and (b) a balancing component that trues u p the difference between the p reviou s year's actual net p ower supp ly co sts and the co sts collected in the prev ious year's fo recast component. Th e latter comp onen t ensures that, over time, the actual collection or refu nd of net p ower supply costs matches the amo u nts auth orized. The PCA mech anism includ es: a cost or b enefit sh aring ratio th at allocates the deviation s in net power supp ly ex pen ses between customers (9 5 percent) an d Idaho Po wer (5 p ercent), with th e exceptions o f expen ses associated with PURPA power p urchases an d deman d respo nse incentiv e payments, which are allo cated 1 00 percent to customers; and a sales-based ad ju stment intend ed to en sure that power sup ply expen se recovery resu ltin g solely from sales volu me changes does n o t distort the results of th e mechan ism. Th e Idaho d eferral period o r Idah o-jurisd iction PCA year runs from April 1 th rough March 31. Amounts deferred du rin g the PCA year are p rimarily reco vered or refund ed d uring the sub sequent June 1 thro u gh May 31 period . In May 20 23, th e IPUC ap proved recovery of an in cremen tal $2 00.2 million o f Idah o-jurisdiction PCA revenues, but d irected Id aho Power to spread recovery of th e $190.2 million deferral b alan ce component of the PCA o ver a two-year p eriod fro m June 1, 2023 to May 31, 2025, resulting in a total PCA increase o f $105 .1 million, effective for the PCA co llectio n period from June 1, 2 023 to M ay 3 1, 2 024. Th e o rder d eferred collection o f $95.1 million of deferred PCA costs to the sub sequent an nual PCA collection p eriod from Jun e 1, 202 4 , to May 3 1 , 20 2 5. Th e net increase in PCA reven ues reflects h ig her mark et energy an d natu ral g as prices, combin ed with lo wer-than-expected h ydropo wer generation and limited coal su pply in the prior April 20 2 2 to March 2023 PCA perio d . The net increase also reflects an expectatio n of continu ed elevated market energ y and natural gas prices in the Ap ril 2023 to March 2 0 24 fo recast perio d . Th e table below summarizes the three most recent Id aho -ju risd iction PCA rate adjustments, which also in clud e no n-PCA-related rate ad justmen ts as ordered b y the IPUC: Effective Date $ Change (millio ns) No tes Ju n e 1 , 202 3 $ 105.1 The $105.1 million increase in PCA rates reflects high er market en ergy and natural gas prices, co mbined with lower-th an-expected low-cost hy d ropower generation and limited coal supply. The increased rate also reflects an expectation o f con tin ued elevated market energy p rices and n atural gas p rices in the fo recast perio d. Ju n e 1 , 202 2 $ 94.9 The in crease in PCA rates reflected a forecasted reductio n in lo w-cost hydro electric gen eratio n as well as high er costs asso ciated with market en ergy prices and natural gas prices. The rate also reflected $0.6 million o f 2021 earnings shared with customers under the 2 018 Settlemen t Stipulation described below. Oreg o n Jurisdictio n Power Cost Adjustment Mechanism: Idah o Power's power cost recovery mech anism in Orego n has two components: an annu al po wer co st update (APCU) and a p ower cost adju stment mechan ism (PCAM). The APCU allo ws Idaho Power to reestablish its Oregon base net p ower supp ly co sts annually, separate from a gen eral rate case, and to fo recast net power sup p ly costs fo r the upco ming water y ear. The PCAM is a true-up filed annually in February. The filin g calculates the deviation between actu al net power su pply expenses incurred for the preced ing calen dar y ear and the net power supp ly ex penses reco vered throu gh the APCU fo r the same perio d. Actu al 2 0 23 Oreg on-jurisdiction power su p ply costs were less than the amo u nt recovered through the APCU, resu ltin g in a $0 .9 millio n refu nd d u e to customers, while in 20 22, Oreg on jurisdiction po wer supply cost exceeded the amo unt recovered through the APCU, resu lting in a $1 .1 million deferral of costs fo r future recovery. Varian ces d uring 2 023 and 2 022 d id not have a material impact o n Idaho Po wer's fin ancial statements. Idaho Po wer's annual June 1 APCU rate changes were $7 .7 million and $4 .0 million in 2023 and 2022, respectively. Nota ble Idaho Base Rate Adjustments Id aho base rates were most recently establish ed through a general rate case in 2023, with rate changes effective Janu ary 1, 2 024. Previously, base rates were established in a g eneral rate case in 20 12 and adjusted in 201 4, 20 17, 2 018, and 2019 . 2 023 Id aho Genera l Rate Ca se: In Jun e 20 23, Id aho Power filed a general rate case with the IPUC. In December 2023 , the IPUC issued an order ap proving a settlement stipulation amo ng parties (202 3 Settlement Stip ulation ) settling th e general rate case. Th e Order and the 2023 Settlement Stipulation contains the following significant terms, amon g other items: Idah o Power will implemen t revised tariff schedu les design ed to increase ann ual Id aho-ju risdictional retail revenue by $54.7 million, or 4 .25 p ercent, effective January 1, 2024. The $54 .7 millio n of addition al annual rev enue is net of an Idaho-jurisdictio n PCA rate decrease o f $168 .3 millio n and a redu ction to an nual energy efficiency rider collectio n of $3.5 million, each o f wh ich was transferred into base rates; A 9.6 percent return on equity and a 7.247 p ercent authorized rate of retu rn based on a n on-specified cost of d ebt and cap ital structure, applied to an Id aho -ju risdictional rate base of appro x imately $3.8 b illio n; M odifications to th e Idaho-jurisdiction PCA including estab lishmen t of a new level of base net power sup ply expen se of $484.9 million , which includ es the transfer of $1 68.3 millio n from current PCA rates to b ase rates; M odifications to th e energ y efficiency rider to sup p ort the tran sfer of $3 .5 millio n of energy efficien cy labor-related co st collection fro m the annual energy efficiency rider in to base rates, warranting a decrease in the energy efficiency rider rate fro m 3.1 percent to 2 .35 p ercent; M odifications to th e Idaho-jurisdiction FCA mechanism to suppo rt Idah o Power's rate desig n s and to reflect u pdated fix ed costs; Co ntinued deferral of incremental veg etatio n manag ement and in su rance costs, as measured from 202 2 actual costs, thro u gh the earlier of Idaho Po wer's next Idaho g eneral rate case o r 2025 ; An ann ual $18 million increase in collection o f Idah o Po wer's reg ulatory asset associated with its defined benefit pension plan contribution s; M odifications to Id aho Power's ADITC and revenue sharing mechanism b eginn in g in 2 024 to (1) include an add itio nal amo unt of in vestment tax credits eq ual to the incremental investment tax credits g enerated from Idaho Power's investment in 202 3 battery storage p rojects; (2) remove the existing $25 million annual cap on the amount of accelerated amortization o f ADITCs; (3) establish a minimu m specified Idah o ROE of 9.1 2 percent for additional amortization o f ADITCs; (4) establish a 9.6 p ercent Idaho ROE as the thresho ld for reven u e sharing o f Idah o -jurisd iction earn ings between Idaho Power and Idaho customers; an d (5) implemen t all reven ue sharing th ro ugh th e PCA rath er th an a portio n offsetting customer-fund ed p ension obligatio ns; Ag reemen t that Id aho Power's capital expenditures th rough year-end 2022 were p ruden tly incurred; Deferral an d amortization o f ann ual d ifferen ces b etween certain period ic maintenan ce costs at Idaho Power's natu ral gas-fired po wer plants; and A residential p rice modernization p lan and updated rate d esigns. Und er the mo dified ADITC and Revenue Sharin g mech anism, if Idaho Po wer's an nual Idah o ROE in an y year exceeds 9 .6 percent, th e amoun t of earning s exceeding 9 .6 percent will b e allocated 80.0 percent to Idaho Po wer's Idaho customers as a rate redu ction to be effective at the time o f the su bsequent year's PCA, and 20.0 percent to Idaho Po wer. In 2023 , Idaho Po wer recorded no amortization of ADITC. Acco rdingly, at December 31, 2023 , the full amou n t of ADITC remained available for fu ture u se und er the terms of the 202 3 Settlemen t Stipulation and the 20 1 8 Settlement Stip ulation described belo w. "Income Tax es."(9) In 20 17 , in come tax reform redu ced deferred in co me tax assets and liabilities. For depreciation-related tem po rary differences under the no rmalized tax accoun tin g method, the resultin g excess deferred taxeswill flow back to customers ratably o ver the remaining regulatory liv es of Idah o Power's plant assets under th e alternative method provided in the statute.(10) Represen ts amount accrued u nd er the May 2018 Idah o tax reform settlemen t stipulation (described belo w) for the future amortizatio n of existing or futu re unspecified regu latory deferrals that would oth erwisebe a fu ture liability recov erable from Idah o custom ers. Id aho Power's regulatory assets and liabilities are typically amortized o ver th e p eriod in which they are reflected in customer rates. In the ev ent th at recov ery o f Idah o Power's co ststhrough rates b eco mes u nlikely or un certain, regulatory accounting wo uld no longer ap ply to so me or all of Idaho Po wer's op eratio ns and the items above may represen t strandedinvestments. If n o t allo wed full recov ery o f these items, Idah o Power wo uld be req uired to write o ff the applicable portio n , which co u ld have a materially adverse financial impact. Po wer Cost Adjustment Mechanisms and Deferred Power Supply Costs In both its Id aho and Oregon jurisd ictions, Idaho Power's power cost ad justmen t mechanisms ad dress the volatility of po wer supply costs and provid e for annu al adjustments to therates charg ed to its retail customers. The power cost adjustment mech anisms compare Id aho Power's actu al n et po wer supply costs (primarily fuel an d purchased power less wh olesaleenergy sales) against net power supp ly co sts b eing reco vered in Id aho Power's retail rates. Und er the po wer co st adjustment mech anisms, certain differences between actual net p owersupply costs in curred by Idaho Power and costs bein g recovered in retail rates are recorded as a deferred ch arge or credit o n the balance sheets for fu ture recov ery o r refun d. The powersupply costs d eferred p rimarily result from ch anges in the lev els of Id aho Power's o wn hydro electric g eneration, ch anges in contracted power p urchase prices and vo lumes, changes inwholesale market p rices and transaction vo lumes, and ch anges in fuel prices. Ida ho Jurisdictio n Power Cost Adjustment Mechanism: In the Idaho jurisdiction, th e annual PCA co nsists of (a) a forecast compo nent, based on a fo recast of net power su pply costsin the coming y ear as co mpared with net p ower supply co sts included in b ase rates; and (b) a balancing component that trues u p the difference between the p reviou s year's actual netpower supp ly co sts and the co sts collected in the prev ious year's fo recast component. Th e latter comp onen t ensures that, over time, the actual collection or refu nd of net p ower supplycosts matches the amo u nts auth orized. The PCA mech anism includ es: a cost or b enefit sh aring ratio th at allocates the deviation s in net power supp ly ex pen ses between customers (9 5 percent) an d Idaho Po wer (5 p ercent), with th e exceptions o fexpenses associated with PURPA power p urchases an d deman d respo nse incentiv e payments, which are allo cated 1 00 percent to customers; and a sales-based ad ju stment intend ed to en sure that power sup ply expen se recovery resu ltin g solely from sales volu me changes does n o t distort the results of th e mechan ism. Th e Idaho d eferral period o r Idah o-jurisd iction PCA year runs from April 1 th rough March 31. Amounts deferred du rin g the PCA year are p rimarily reco vered or refund ed d uring thesubsequent June 1 thro u gh May 31 period . In May 20 23, th e IPUC ap proved recovery of an in cremen tal $2 00.2 million o f Idah o-jurisdiction PCA revenues, but d irected Id aho Powerto spread recovery of th e $190.2 million deferral b alan ce component of the PCA o ver a two-year p eriod fro m June 1, 2023 to May 31, 2025, resulting in a total PCA increase o f $105 .1million, effective for the PCA co llectio n period from June 1, 2 023 to M ay 3 1, 2 024. Th e o rder d eferred collection o f $95.1 million of deferred PCA costs to the sub sequent an nual PCAcollection p eriod from Jun e 1, 202 4 , to May 3 1 , 20 2 5. Th e net increase in PCA reven ues reflects h ig her mark et energy an d natu ral g as prices, combin ed with lo wer-than-expectedhydropower generation and limited coal su pply in the prior April 20 2 2 to March 2023 PCA perio d . The net increase also reflects an expectatio n of continu ed elevated market energ yand natural gas prices in the Ap ril 2023 to March 2 0 24 fo recast perio d . Th e table below summarizes the three most recent Id aho -ju risd iction PCA rate adjustments, which also in clud e no n-PCA-related rate ad justmen ts as ordered b y the IPUC:Effective Date $ Change(millio ns) No tesJune 1 , 202 3 $ 105.1 The $105.1 million increase in PCA rates reflects high er market en ergy and natural gasprices, co mbined with lower-th an-expected low-cost hy d ropower generation and limitedcoal supply. The increased rate also reflects an expectation o f con tin ued elevated marketenergy p rices and n atural gas p rices in the fo recast perio d.Ju n e 1 , 202 2 $ 94.9 The in crease in PCA rates reflected a forecasted reductio n in lo w-cost hydro electricgeneration as well as high er costs asso ciated with market en ergy prices and natural gasprices. The rate also reflected $0.6 million o f 2021 earnings shared with customers underthe 2 018 Settlemen t Stipulation described below. Oreg o n Jurisdictio n Power Cost Adjustment Mechanism: Idah o Power's power cost recovery mech anism in Orego n has two components: an annu al po wer co st update (APCU) and apower cost adju stment mechan ism (PCAM). The APCU allo ws Idaho Power to reestablish its Oregon base net p ower supp ly co sts annually, separate from a gen eral rate case, and toforecast net power sup p ly costs fo r the upco ming water y ear. The PCAM is a true-up filed annually in February. The filin g calculates the deviation between actu al net power su pplyexpenses incurred for the preced ing calen dar y ear and the net power supp ly ex penses reco vered throu gh the APCU fo r the same perio d. Actu al 2 0 23 Oreg on-jurisdiction power su p plycosts were less than the amo u nt recovered through the APCU, resu ltin g in a $0 .9 millio n refu nd d u e to customers, while in 20 22, Oreg on jurisdiction po wer supply cost exceeded theamount recovered through the APCU, resu lting in a $1 .1 million deferral of costs fo r future recovery. Varian ces d uring 2 023 and 2 022 d id not have a material impact o n Idaho Po wer'sfinancial statements. Idaho Po wer's annual June 1 APCU rate changes were $7 .7 million and $4 .0 million in 2023 and 2022, respectively. Nota ble Idaho Base Rate Adjustments Id aho base rates were most recently establish ed through a general rate case in 2023, with rate changes effective Janu ary 1, 2 024. Previously, base rates were established in a g eneralrate case in 20 12 and adjusted in 201 4, 20 17, 2 018, and 2019 . 2 023 Id aho Genera l Rate Ca se: In Jun e 20 23, Id aho Power filed a general rate case with the IPUC. In December 2023 , the IPUC issued an order ap proving a settlement stipulationamong parties (202 3 Settlement Stip ulation ) settling th e general rate case. Th e Order and the 2023 Settlement Stipulation contains the following significant terms, amon g other items: Idah o Power will implemen t revised tariff schedu les design ed to increase ann ual Id aho-ju risdictional retail revenue by $54.7 million, or 4 .25 p ercent, effective January 1, 2024.The $54 .7 millio n of addition al annual rev enue is net of an Idaho-jurisdictio n PCA rate decrease o f $168 .3 millio n and a redu ction to an nual energy efficiency ridercollection of $3.5 million, each o f wh ich was transferred into base rates; A 9.6 percent return on equity and a 7.247 p ercent authorized rate of retu rn based on a n on-specified cost of d ebt and cap ital structure, applied to an Id aho -ju risdictional ratebase of appro x imately $3.8 b illio n; M odifications to th e Idaho-jurisdiction PCA including estab lishmen t of a new level of base net power sup ply expen se of $484.9 million , which includ es the transfer of $1 68.3million from current PCA rates to b ase rates; M odifications to th e energ y efficiency rider to sup p ort the tran sfer of $3 .5 millio n of energy efficien cy labor-related co st collection fro m the annual energy efficiency rider in tobase rates, warranting a decrease in the energy efficiency rider rate fro m 3.1 percent to 2 .35 p ercent; M odifications to th e Idaho-jurisdiction FCA mechanism to suppo rt Idah o Power's rate desig n s and to reflect u pdated fix ed costs; Co ntinued deferral of incremental veg etatio n manag ement and in su rance costs, as measured from 202 2 actual costs, thro u gh the earlier of Idaho Po wer's next Idaho g eneral ratecase o r 2025 ; An ann ual $18 million increase in collection o f Idah o Po wer's reg ulatory asset associated with its defined benefit pension plan contribution s; M odifications to Id aho Power's ADITC and revenue sharing mechanism b eginn in g in 2 024 to (1) include an add itio nal amo unt of in vestment tax credits eq ual to theincremental investment tax credits g enerated from Idaho Power's investment in 202 3 battery storage p rojects; (2) remove the existing $25 million annual cap on the amountof accelerated amortization o f ADITCs; (3) establish a minimu m specified Idah o ROE of 9.1 2 percent for additional amortization o f ADITCs; (4) establish a 9.6 p ercent IdahoROE as the thresho ld for reven u e sharing o f Idah o -jurisd iction earn ings between Idaho Power and Idaho customers; an d (5) implemen t all reven ue sharing th ro ugh th e PCArather th an a portio n offsetting customer-fund ed p ension obligatio ns; Ag reemen t that Id aho Power's capital expenditures th rough year-end 2022 were p ruden tly incurred; Deferral an d amortization o f ann ual d ifferen ces b etween certain period ic maintenan ce costs at Idaho Power's natu ral gas-fired po wer plants; and A residential p rice modernization p lan and updated rate d esigns. Und er the mo dified ADITC and Revenue Sharin g mech anism, if Idaho Po wer's an nual Idah o ROE in an y year exceeds 9 .6 percent, th e amoun t of earning s exceeding 9 .6 percent willbe allocated 80.0 percent to Idaho Po wer's Idaho customers as a rate redu ction to be effective at the time o f the su bsequent year's PCA, and 20.0 percent to Idaho Po wer. In 2023 , Idaho Po wer recorded no amortization of ADITC. Acco rdingly, at December 31, 2023 , the full amou n t of ADITC remained available for fu ture u se und er the terms of the 202 3 Settlemen t Stipulation and the 20 1 8 Settlement Stip ulation described belo w. Ma y 20 18 Idaho Tax Reform Settlement Stipulatio n: In May 201 8, the IPUC issued an ord er approvin g a settlement stipulation (2 018 Settlement Stipulatio n) related to income tax reform. Beginn ing June 1, 2018, the 2018 Settlemen t Stipulation p rovided an an n ual (a) $1 8 .7 million reductio n to Id aho customer base rates an d (b) $7.4 million amortization of existing regulatory deferrals fo r specified items or fu ture amo rtizatio n of o th er existing or future unspecified regulatory d eferrals that wou ld otherwise be a futu re regulato ry asset reco verable fro m Idaho customers. The 2018 Settlement Stipu lation also prov ided for the indefinite exten sio n , with modifications, o f a p reviou s 2 014 settlement stipulation beyond its termination d ate of Decemb er 3 1 , 20 1 9, with modified terms related to the ADITC and revenue sharing mechanism th at became effective January 1, 202 0 . Th e 2 0 18 Settlement Stipulatio n prov ided Idaho Power th e ability to earn a minimum Id aho ROE of 9.4 p ercent b y amortizin g up to $25 million of ad ditional ADITC in any calendar y ear. If Id aho Power's annu al Idaho ROE in any y ear exceeded 10.0 percen t, the amount o f earnings exceedin g 10.0 percen t an d up to an d including 10.5 percent wou ld be allocated 8 0 percent to Id aho Power's Id aho customers as a rate reductio n to b e effectiv e at the time of the subseq u ent year's PCA, an d 20 percent to Idaho Po wer. Id aho Power's ADITC and revenue sh aring mechan ism was mo dified by the 20 2 3 Settlement Stip ulation . North Valmy Base Rate Ad justment Settlement Stipula tio ns: Idah o Power has settlement stipulatio ns in place in Id aho and Oregon related to the p lanned end o f its participation in coal-fired o p eratio ns of bo th units of its jo intly-owned No rth Valmy p ower plant. Id aho Power ceased coal-fired op eratio n s at u n it 1 in 2019, as planned, and th ese settlement stipu lations pro vide for Idaho Po wer to cease co al-fired operations at unit 2 in 2 0 25. Th e IPUC-ap p roved settlemen t stip u lation provides for (1) accelerated depreciation for the No rth Valmy plant to allow the coal-related p lant assets to be fully d epreciated and recov ered by December 31, 2028, (2) Idaho Power to use pru d ent and commercially reaso n able effo rts to end its p articip ation in co al-fired operations at North Valmy as described abo ve, (3) a balancin g acco unt to track the incremental costs, ben efits, and required reg u latory accoun ting asso ciated with ceasin g participatio n in coal-fired o p eratio ns at th e North Valmy plant, and (4) increased customer rates related to the associated incremental annual lev elized reven ue requirement. If actual co sts incurred differ from fo recasted amo u nts inclu ded in the settlement stip u lation, co llectio n or refund o f an y differences would b e subject to regu latory appro v al. J im Bridger Po wer Pla nt Rate Ba se Adjustment and Recovery: In June 2022 , the IPUC issued an order ap proving , with mo difications, Idaho Po wer's amended app licatio n req uesting autho rization to (1) accelerate depreciation for the Jim Bridger plan t to allo w the coal-related plant assets to be fully depreciated and recovered by December 31, 2 030, (2) establish a b alancing accou n t to track th e in cremen tal costs, benefits, an d req uired regulatory accounting associated with ceasing p articip ation in co al-fired operations at the Jim Bridger plant, and (3 ) increase customer rates related to the associated incremental annu al levelized revenue requirement (Bridger Ord er). Th e Bridger Order allows for reg ulatory accou n ting entries and establishes balan cing accounts (record ed as regu latory assets or liabilities on Idaho Power's balance sheets) to track d ifferen ces b etween amoun ts reco v ered in rates and actual incremental costs an d benefits associated with Idah o Po wer's plan at the time of the Brid ger Order to cease its participatio n in co al-fired operations at the Jim Bridger plant by the end of 2028. The incremen tal costs and benefits inclu d e th e reven u e requiremen t associated with the in cremen tal Jim Bridger p lant coal-related inv estments mad e fro m 20 12 thro u gh the end of 2020, forecasted co al-related in vestments, and n ear-term d eco mmissioning costs, offset by o ther O&M cost sav in gs. Th e Bridger Order d eemed all coal-related inv estmen ts at the Jim Bridger plant from 2012 throug h 202 0 to b e pru dent for recovery. In the Brid g er Order, th e IPUC red u ced Idaho Po wer's requested rate increase from 2.1 p ercent in its amended filing to 1.5 percen t, a redu ction fro m a req uested $27.1 millio n to $18.8 million annually. The Bridg er Order provides that any unco llected amou nt resulting from the reduction in the rate in crease will be recorded in th e b alan cing accoun t for future reco very with no carrying ch arge. The uncollected amo unts tracked in this balan cing account were in cluded for reco very in the 202 3 Settlement Stip u lation. Idah o Po wer anticipates mak in g future filings with th e IPUC that may result in perio dic adjustments to rates to tru e u p variances between revenue collection s and actu al revenu e requiremen t amounts. Th e Bridg er Order allows Idah o Power to earn a retu rn on and recover through 2030 the net b ook v alue of coal-related assets at the Jim Bridger plan t as of December 31, 2020, as well as fo recasted coal-related inv estments. Other Notable Idaho Regulato ry Ma tters Fixed Cost Adjustment: The FCA mechanism, applicable to Id aho residen tial and small co mmercial cu stomers, is d esigned to remov e a portion of Idaho Power's financial disincentive to invest in en ergy efficiency prog rams by separating (or decou p ling) the recovery of fix ed costs from th e v ariab le kWh charge and linking it instead to a set amou nt per cu stomer. Und er Idaho Power's curren t rate design , recovery of a po rtio n of fix ed costs is includ ed in the variable k Wh ch arge, which may resu lt in over-co llection or un der-collection of fixed costs. To return over-collection to customers or to collect u nder-collection fro m customers, the FCA mechanism allo ws Id aho Power to accrue, or d efer, the difference b etween the autho rized fixed -cost recovery amoun t per customer and the actual fixed costs per cu stomer reco vered by Idaho Power during th e y ear. The IPUC has discretion to cap the annual in crease in the FCA reco very at 3 percen t of base rev enu e, with any excess deferred for co llectio n in a subseq u ent year. In M ay 2 023, the IPUC issued an order appro ving a $10 .1 million d ecrease in recovery from the FCA from $35.2 million to $2 5.1 million for the 2 022 FCA d eferral, with n ew rates effective for the period from June 1, 2 023, to May 31, 2024. Beginning with the 2024 FCA deferral, th e 2 023 Settlement Stipulatio n up d ates th e authorized fix ed-cost recovery amount per customer an d mo difies parts of the FCA mechanism to sup port Idaho Power's pro posed rate designs, as noted above. Th e follo wing table summarizes FCA amoun ts approv ed fo r co llectio n in the prior three FCA years: FCA Year Period Rates in Effect Annua l Amount (in millions) 20 2 2 June 1, 2023-May 31 , 202 4 $25.1 20 2 1 June 1, 2022-May 31 , 202 3 $35.2 Wildfire Mitigation Co st Recovery: In June 2021 and March 202 3, the IPUC issued o rd ers au thorizin g Idaho Po wer to d efer for future amortization incremental O&M and d epreciation expen se for certain capital investments necessary to implement Idaho Power's WM P. As o f December 31, 2023 , Idaho Po wer's deferral balance of Idaho -jurisd iction costs related to th e WMP was $51 .3 millio n. As a result of th e 2 0 23 Settlement Stipulatio n, Idaho Power will recover an d amortize its WMP d eferral balance th rough 2022 of $26 .7 millio n, b egin n ing Jan uary 1, 2 0 24. Nota ble Oregon Regulatory Matters Oreg o n Base Rate Changes: Oregon base rates were most recently established in a general rate case in 2012 . In February 20 12, th e OPUC issued an order ap proving a settlement stipu lation th at p ro vided for a $1.8 million base rate increase, a return on equity o f 9.9 percent, an d an overall rate of return of 7.7 57 percent in th e Oreg on jurisdiction. New rates in confo rmity with the settlemen t stip ulation were effective M arch 1, 2012. Subsequen tly, in Sep temb er 2 0 12, th e OPUC issued an ord er approvin g an app roximately $3.0 million in crease in ann ual Oreg on ju risdiction b ase rates, effective Octo ber 1, 20 12, fo r inclu sion of the Lan gley Gu lch p ower plant in Id aho Power's Oregon rate base. Ad ditionally, in October 2020, the OPUC approved an increase in Oreg on customer rates of $0.4 millio n an nually associated with amo rtizatio n of d eferred Langley Gu lch power plant reven u e requirement variances, effectiv e November 1, 2020 , throu g h Octob er 31 , 202 4. In May 2018, the OPUC issued an o rder appro v ing a settlemen t stip ulation that p rovides for an an n ual $1.5 million reduction to Oregon customer base rates beginning Ju ne 1 , 20 1 8 th rough M ay 3 1, 20 20, related to in come tax reform. In May 2020 , the OPUC issued an order to ap prove the quantificatio n of $1.5 million in an n ualized Oregon ju risdictional b enefits asso ciated with federal and state income tax changes resulting fro m tax refo rm and adjusting customer rates to reflect th is amo unt, effective Jun e 1 , 202 0, un til its next general rate case or oth er pro ceeding wh ere the tax-related revenue req u irement comp onen ts are reflected in rates. Th e OPUC has also approved settlement stipulations th at provid e for the accelerated cost recov ery of jointly-o wn ed North Valmy unit 1 throug h 2019 and unit 2 throug h 2025. Th e n et rate impact of th e Oreg on settlement stipulatio ns is immaterial. In Decemb er 20 23, Id aho Power filed a gen eral rate case with the OPUC. Th e filing was based on a 2 024 test year an d requested an overall annual rate increase of $1 0.7 million, or 1 9.28 percent. The filin g requested , among other items, a 1 0.4 p ercent authorized rate of retu rn on equ ity an d an ap p roximate $188.9 million Oregon -ju risdiction retail rate b ase. The $188.9 million of rate base exclu des rate base associated with Idaho Po wer's join tly -own ed North Valmy coal facilities, the costs of which are recovered under the separate rate mechan ism noted above. In its application, Idah o Power propo sed a capitalization stru cture of 49 percent long-term debt and 5 1 percen t commo n stock equity. Idaho Power included an average cost o f deb t of 5.1 04 p ercent and an ov erall cost of cap ital of 7.807 percen t. If approved by the OPUC, n ew rates for Oregon -jurisd iction customers would b eco me effective in October 202 4 or later. Federal Reg ulatory Matters - Open Access Transmissio n Tariff Ra tes Id aho Power u ses a fo rmula rate for transmission service p ro vided under its OATT, which allo ws transmissio n rates to be upd ated an nually based primarily on actual financial and o perational data Idaho Po wer files with the FERC and allows Idaho Po wer to recov er costs asso ciated with its transmissio n system. Idah o Power's OATT rates su bmitted to th e FERC in Id aho Power's three mo st recent annual OATT Final Informational Filings were as fo llows: Applicable Perio d OATT Rate (per kW-y ear) Octo ber 1 , 20 2 3 to September 30, 2024 $ 30 .74 Octo ber 1 , 20 2 2 to September 30, 2023 $ 31 .42 Ma y 20 18 Idaho Tax Reform Settlement Stipulatio n: In May 201 8, the IPUC issued an ord er approvin g a settlement stipulation (2 018 Settlement Stipulatio n) related to income taxreform. Beginn ing June 1, 2018, the 2018 Settlemen t Stipulation p rovided an an n ual (a) $1 8 .7 million reductio n to Id aho customer base rates an d (b) $7.4 million amortization ofexisting regulatory deferrals fo r specified items or fu ture amo rtizatio n of o th er existing or future unspecified regulatory d eferrals that wou ld otherwise be a futu re regulato ry assetrecoverable fro m Idaho customers. The 2018 Settlement Stipu lation also prov ided for the indefinite exten sio n , with modifications, o f a p reviou s 2 014 settlement stipulation beyondits termination d ate of Decemb er 3 1 , 20 1 9, with modified terms related to the ADITC and revenue sharing mechanism th at became effective January 1, 202 0 . Th e 2 0 18 Settlement Stipulatio n prov ided Idaho Power th e ability to earn a minimum Id aho ROE of 9.4 p ercent b y amortizin g up to $25 million of ad ditional ADITC in any calendaryear. If Id aho Power's annu al Idaho ROE in any y ear exceeded 10.0 percen t, the amount o f earnings exceedin g 10.0 percen t an d up to an d including 10.5 percent wou ld be allocated80 percent to Id aho Power's Id aho customers as a rate reductio n to b e effectiv e at the time of the subseq u ent year's PCA, an d 20 percent to Idaho Po wer. Id aho Power's ADITC andrevenue sh aring mechan ism was mo dified by the 20 2 3 Settlement Stip ulation . North Valmy Base Rate Ad justment Settlement Stipula tio ns: Idah o Power has settlement stipulatio ns in place in Id aho and Oregon related to the p lanned end o f its participation incoal-fired o p eratio ns of bo th units of its jo intly-owned No rth Valmy p ower plant. Id aho Power ceased coal-fired op eratio n s at u n it 1 in 2019, as planned, and th ese settlementstipulations pro vide for Idaho Po wer to cease co al-fired operations at unit 2 in 2 0 25. Th e IPUC-ap p roved settlemen t stip u lation provides for (1) accelerated depreciation for the No rthValmy plant to allow the coal-related p lant assets to be fully d epreciated and recov ered by December 31, 2028, (2) Idaho Power to use pru d ent and commercially reaso n able effo rts toend its p articip ation in co al-fired operations at North Valmy as described abo ve, (3) a balancin g acco unt to track the incremental costs, ben efits, and required reg u latory accoun tingassociated with ceasin g participatio n in coal-fired o p eratio ns at th e North Valmy plant, and (4) increased customer rates related to the associated incremental annual lev elized reven uerequirement. If actual co sts incurred differ from fo recasted amo u nts inclu ded in the settlement stip u lation, co llectio n or refund o f an y differences would b e subject to regu latoryapproval. J im Bridger Po wer Pla nt Rate Ba se Adjustment and Recovery: In June 2022 , the IPUC issued an order ap proving , with mo difications, Idaho Po wer's amended app licatio n req uestingauthorization to (1) accelerate depreciation for the Jim Bridger plan t to allo w the coal-related plant assets to be fully depreciated and recovered by December 31, 2 030, (2) establish abalancing accou n t to track th e in cremen tal costs, benefits, an d req uired regulatory accounting associated with ceasing p articip ation in co al-fired operations at the Jim Bridger plant,and (3 ) increase customer rates related to the associated incremental annu al levelized revenue requirement (Bridger Ord er). Th e Bridger Order allows for reg ulatory accou n ting entries and establishes balan cing accounts (record ed as regu latory assets or liabilities on Idaho Power's balance sheets) to trackdifferences b etween amoun ts reco v ered in rates and actual incremental costs an d benefits associated with Idah o Po wer's plan at the time of the Brid ger Order to cease its participatio nin co al-fired operations at the Jim Bridger plant by the end of 2028. The incremen tal costs and benefits inclu d e th e reven u e requiremen t associated with the in cremen tal Jim Bridgerplant coal-related inv estments mad e fro m 20 12 thro u gh the end of 2020, forecasted co al-related in vestments, and n ear-term d eco mmissioning costs, offset by o ther O&M cost sav in gs.Th e Bridger Order d eemed all coal-related inv estmen ts at the Jim Bridger plant from 2012 throug h 202 0 to b e pru dent for recovery. In the Brid g er Order, th e IPUC red u ced Idaho Po wer's requested rate increase from 2.1 p ercent in its amended filing to 1.5 percen t, a redu ction fro m a req uested $27.1 millio n to $18.8million annually. The Bridg er Order provides that any unco llected amou nt resulting from the reduction in the rate in crease will be recorded in th e b alan cing accoun t for futurerecovery with no carrying ch arge. The uncollected amo unts tracked in this balan cing account were in cluded for reco very in the 202 3 Settlement Stip u lation. Idah o Po wer anticipatesmaking future filings with th e IPUC that may result in perio dic adjustments to rates to tru e u p variances between revenue collection s and actu al revenu e requiremen t amounts. Th eBridger Order allows Idah o Power to earn a retu rn on and recover through 2030 the net b ook v alue of coal-related assets at the Jim Bridger plan t as of December 31, 2020, as well asforecasted coal-related inv estments. Other Notable Idaho Regulato ry Ma tters Fixed Cost Adjustment: The FCA mechanism, applicable to Id aho residen tial and small co mmercial cu stomers, is d esigned to remov e a portion of Idaho Power's financial disincentiveto invest in en ergy efficiency prog rams by separating (or decou p ling) the recovery of fix ed costs from th e v ariab le kWh charge and linking it instead to a set amou nt per cu stomer.Und er Idaho Power's curren t rate design , recovery of a po rtio n of fix ed costs is includ ed in the variable k Wh ch arge, which may resu lt in over-co llection or un der-collection of fixedcosts. To return over-collection to customers or to collect u nder-collection fro m customers, the FCA mechanism allo ws Id aho Power to accrue, or d efer, the difference b etween theauthorized fixed -cost recovery amoun t per customer and the actual fixed costs per cu stomer reco vered by Idaho Power during th e y ear. The IPUC has discretion to cap the annualincrease in the FCA reco very at 3 percen t of base rev enu e, with any excess deferred for co llectio n in a subseq u ent year. In M ay 2 023, the IPUC issued an order appro ving a $10 .1million d ecrease in recovery from the FCA from $35.2 million to $2 5.1 million for the 2 022 FCA d eferral, with n ew rates effective for the period from June 1, 2 023, to May 31, 2024.Beginning with the 2024 FCA deferral, th e 2 023 Settlement Stipulatio n up d ates th e authorized fix ed-cost recovery amount per customer an d mo difies parts of the FCA mechanism tosupport Idaho Power's pro posed rate designs, as noted above. Th e follo wing table summarizes FCA amoun ts approv ed fo r co llectio n in the prior three FCA years:FCA Year Period Rates in Effect Annua l Amount(in millions)20 2 2 June 1, 2023-May 31 , 202 4 $25.12021 June 1, 2022-May 31 , 202 3 $35.2 Wildfire Mitigation Co st Recovery: In June 2021 and March 202 3, the IPUC issued o rd ers au thorizin g Idaho Po wer to d efer for future amortization incremental O&M anddepreciation expen se for certain capital investments necessary to implement Idaho Power's WM P. As o f December 31, 2023 , Idaho Po wer's deferral balance of Idaho -jurisd iction costsrelated to th e WMP was $51 .3 millio n. As a result of th e 2 0 23 Settlement Stipulatio n, Idaho Power will recover an d amortize its WMP d eferral balance th rough 2022 of $26 .7 millio n,b egin n ing Jan uary 1, 2 0 24. Nota ble Oregon Regulatory Matters Oreg o n Base Rate Changes: Oregon base rates were most recently established in a general rate case in 2012 . In February 20 12, th e OPUC issued an order ap proving a settlementstipulation th at p ro vided for a $1.8 million base rate increase, a return on equity o f 9.9 percent, an d an overall rate of return of 7.7 57 percent in th e Oreg on jurisdiction. New rates inconformity with the settlemen t stip ulation were effective M arch 1, 2012. Subsequen tly, in Sep temb er 2 0 12, th e OPUC issued an ord er approvin g an app roximately $3.0 millionincrease in ann ual Oreg on ju risdiction b ase rates, effective Octo ber 1, 20 12, fo r inclu sion of the Lan gley Gu lch p ower plant in Id aho Power's Oregon rate base. Ad ditionally, inOctober 2020, the OPUC approved an increase in Oreg on customer rates of $0.4 millio n an nually associated with amo rtizatio n of d eferred Langley Gu lch power plant reven u erequirement variances, effectiv e November 1, 2020 , throu g h Octob er 31 , 202 4. In May 2018, the OPUC issued an o rder appro v ing a settlemen t stip ulation that p rovides for an an n ual $1.5 million reduction to Oregon customer base rates beginning Ju ne 1 , 20 1 8through M ay 3 1, 20 20, related to in come tax reform. In May 2020 , the OPUC issued an order to ap prove the quantificatio n of $1.5 million in an n ualized Oregon ju risdictionalbenefits asso ciated with federal and state income tax changes resulting fro m tax refo rm and adjusting customer rates to reflect th is amo unt, effective Jun e 1 , 202 0, un til its next generalrate case or oth er pro ceeding wh ere the tax-related revenue req u irement comp onen ts are reflected in rates. Th e OPUC has also approved settlement stipulations th at provid e for the accelerated cost recov ery of jointly-o wn ed North Valmy unit 1 throug h 2019 and unit 2 throug h 2025. Th enet rate impact of th e Oreg on settlement stipulatio ns is immaterial. In Decemb er 20 23, Id aho Power filed a gen eral rate case with the OPUC. Th e filing was based on a 2 024 test year an d requested an overall annual rate increase of $1 0.7 million, or19.28 percent. The filin g requested , among other items, a 1 0.4 p ercent authorized rate of retu rn on equ ity an d an ap p roximate $188.9 million Oregon -ju risdiction retail rate b ase. The$188.9 million of rate base exclu des rate base associated with Idaho Po wer's join tly -own ed North Valmy coal facilities, the costs of which are recovered under the separate ratemechanism noted above. In its application, Idah o Power propo sed a capitalization stru cture of 49 percent long-term debt and 5 1 percen t commo n stock equity. Idaho Power includedan average cost o f deb t of 5.1 04 p ercent and an ov erall cost of cap ital of 7.807 percen t. If approved by the OPUC, n ew rates for Oregon -jurisd iction customers would b eco me effectivein October 202 4 or later. Federal Reg ulatory Matters - Open Access Transmissio n Tariff Ra tes Id aho Power u ses a fo rmula rate for transmission service p ro vided under its OATT, which allo ws transmissio n rates to be upd ated an nually based primarily on actual financial andoperational data Idaho Po wer files with the FERC and allows Idaho Po wer to recov er costs asso ciated with its transmissio n system. Idah o Power's OATT rates su bmitted to th e FERC inIdaho Power's three mo st recent annual OATT Final Informational Filings were as fo llows: Applicable Perio d OATT Rate (per kW-y ear) Octo ber 1 , 20 2 3 to September 30, 2024 $ 30 .74 Octo ber 1 , 20 2 2 to September 30, 2023 $ 31 .42 Octo ber 1 , 20 2 1 to September 30, 2022 $ 31 .19 Id aho Power's current OATT rate is based on a n et annual tran smission revenue requ irement of $135.7 millio n, which rep resents the OATT formulaic determination o f Idah o Power's net cost of p roviding OATT-based tran smission service. 4 . REVENUES Revenues fro m Contra cts with Customers Revenu es from con tracts with customers are primarily related to Idaho Power's regulated tariff-based sales o f energy o r related services. Generally, tariff-based sales do n ot invo lve a written co ntract, but are classified as revenu es from con tracts with customers. Idah o Po wer assesses rev enues on a co ntract-by-co ntract basis to determine the nature, amou nt, timing, and uncertainty, if any, of reven ues being reco g nized. Retail Revenues: Idah o Power's retail revenues primarily relate to the sale o f electricity to customers based on regulated tariff-based prices. Idaho Power recogn izes retail reven ues in amo unts for which it has the rig ht to in voice the cu stomer in the period when energy is delivered or services are provid ed to cu stomers. Th e total en ergy price gen erally has a fixed component related to having service av ailab le and a usag e-based compo nent related to the d emand, deliv ery, an d co nsumptio n of energ y. Th e reven ues recogn ized reflect the consideration Idaho Power expects to be entitled to in exchan ge fo r energy and services. Retail customers are classified as resid ential, commercial, in d ustrial, o r irrigation . App ro ximately 95 percent of Id aho Power's retail revenue originates from customers located in Id aho, with the remainder originating fro m customers lo cated in Oregon. Idaho Po wer's retail customer rates are based on Idah o Power's co st o f service and are d etermined throug h general rate case p ro ceeding s, settlement stipu lations, and o ther filin gs with the IPUC and OPUC. Chan ges in rates and changes in customer d emand are ty pically the primary causes of fluctu ations in retail revenue from period to period. The p rimary influences on chan ges in customer demand for electricity are weather, eco nomic conditions (in cluding growth in the n umb er of Id aho Power customers), an d en ergy efficiency. Id aho Power's utility rev enu es are not earned evenly during the year. Retail revenu es are billed mo nthly b ased on meter readings taken through o ut the mo nth. Payments for amo unts billed are generally due from the customer within 1 5 days of billing . Id aho Power accrues estimated un b illed revenues fo r energy o r related services delivered to cu sto mers b u t not y et b illed at perio d-en d based on actual meter readings at perio d-en d and estimated rates. Resid ential Cu stomers: Idaho Power's energ y sales to residential customers typically p eak during the su mmer co oling season and winter heating season. Extreme temperatures increase sales to resid ential cu stomers who u se electricity for cooling an d heating, compared with n ormal temperatures. Id aho Power's rate structure provides for hig h er rates du rin g the summer when ov erall sy stem lo ads are at their highest, and inclu des tiers such that rates increase as a customer's consumption level increases. Th ese seasonal and tiered rate structu res contribu te to the seasonal fluctu ations in revenues and earn ings. Economic and demo g raph ic condition s can also affect residen tial customer deman d; strong jo b growth and p opulation gro wth in Idaho Po wer's serv ice area have led to higher cu sto mer growth in recent years. Residential demand is also impacted b y energy efficiency initiatives. Id aho Power's FCA mechan ism mitigates some of the flu ctuations caused by weather and energy efficiency initiatives. Commercial Cu stomers: Most bu sinesses are inclu ded in Idaho Po wer's commercial custo mer class, as are small industrial comp anies, an d pub lic street an d high way lightin g acco u nts. Id aho Power's commercial customers are less influenced b y weath er condition s th an residen tial custo mers, althou gh weather does still affect commercial customer energy use. Economic cond itio ns, including man ufacturing activity levels, an d en ergy efficiency initiativ es also affect en ergy use o f commercial customers. In dustrial Customers: Industrial customers co n sist o f large indu strial compan ies, including sp ecial contract cu sto mers. En ergy use o f industrial customers is primarily driven by eco nomic co nditions, with weather having little impact on this customer class. Irrig ation Customers: Irrigatio n custo mers u se electricity to o perate irrigation p umps, p rimarily during the agricultural growing seaso n. Th e amoun t and timing of precipitation as well as temperature levels affect the timing and amounts of sales to irrig ation customers, with increased precipitation d uring the agricultu ral growing season generally resulting in d ecreased sales. Provision for Sharin g: Idaho Po wer has regulatory settlement stipulatio ns in Idaho th at pro vide for the potential sharing between Idah o Po wer and its Idah o cu stomers of Idaho - ju risd ictional earnings in excess of 10 .0 percent of Id aho ROE (in excess of 9.6 percent of Id aho ROE beginning in 20 24). Based on full-year 20 2 3 Idaho ROE, Idaho Po wer recorded n o prov isio n ag ainst cu rrent revenues fo r sh aring of earnings with customers for 202 3. During 2022, no p rovision was record ed. The regulatory settlement stipulatio ns are described fu rther in No te 3 - "Regulatory Matters." Wholesale Energy Sales: As a public utility u n der th e FPA, Idaho Power has the autho rity to charge market-based rates fo r wholesale energy sales u nder its FERC tariff. Idaho Po wer's who lesale electricity sales are p rimarily to utilities and power marketers and are predominan tly short-term an d co nsist o f a sing le performance oblig ation satisfied as energy is transferred to th e counterparty. Idaho Power's wholesale energy sales dep end largely on the availability o f gen eratio n resou rces in ex cess of th e amou n t necessary to serve custo mer lo ads as well as adeq uate market power prices and d emand at the time when those resources are av ailab le. A reduction in any of tho se factors may lead to lower wholesale energy sales. Tra nsmission Wheeling-Related Revenues: As a p ublic utility und er the FPA, Idah o Power has th e authority to provid e cost-based wh olesale and retail access transmission serv ices u nder its OATT. Services under the OATT are offered on a n ondiscriminato ry basis such that all p otential cu stomers have an equal op p ortunity to access th e transmission system. Idah o Power's transmissio n rev enu e is primarily related to th ird parties reserv ing capacity on Idaho Power's transmissio n system to tran smit electricity throu g h Idaho Power's serv ice area. Reservatio n s are pred ominantly short-term contracts or o n -demand wh en available, bu t may be part of a long-term capacity contract. Tran smission wheelin g -related reven ues consist o f a sing le performance ob lig ation satisfied as capacity on Idah o Power's transmission system is prov ided to the third p arty. Tran smission wh eelin g-related revenues are affected by changes in Idah o Power's OATT rate an d cu sto mer demand. Demand fo r transmission services can be affected by region al market factors, such as loads an d generation of utilities in Id aho Power's region . Energ y Efficiency Program Revenues: Id aho Power collects most o f its energy efficien cy program costs th rough an energ y efficien cy rid er on customer b ills. The rid er collections are d eferred u ntil ex p end itu res are incurred . Energ y efficien cy p rogram ex pen d itures fun ded through the rid er are reported as an o p eratin g expen se with an eq ual amou nt recognized in revenues, resulting in no n et impact on earn ings. The cu mulativ e v arian ce between expenditures and amo unts co llected thro ugh th e rider is recorded as a reg ulatory asset o r liability. A liability b alan ce indicates th at Idaho Power has collected mo re than it h as spen t, an d an asset b alan ce indicates th at Idaho Power has sp ent more than it has collected . At Decemb er 31 , 2 023, Idah o Power's en ergy efficiency rider balances were a $0 .7 millio n reg ulatory liability in the Idaho jurisdictio n and a $0.8 million regu latory liability in the Oregon jurisd iction. Alternativ e Rev enue Pro grams and Other Revenues Wh ile revenu es from con tracts with customers make u p mo st of Idaho Po wer's rev enu es, the IPUC has authorized the u se of an additional reg ulatory mechanism, th e Id aho FCA mechan ism, which may increase or d ecrease tariff-based customer rates. The Idah o FCA mechanism is d escribed in Note 3 - "Reg ulatory Matters." Th e FCA mechanism revenues in clude on ly the initial reco g nition o f FCA revenues wh en th ey meet the regu lator-specified con ditions for recog nition. Reven u e fro m contracts with customers ex cludes the portion o f the tariff price representing FCA reven ues that Idaho Po wer initially recorded in p rio r perio ds wh en revenues met regulator-sp ecified conditio n s. When Idah o Power inclu d es those amo unts in the price o f utility serv ice and billed to cu sto mers, Id aho Power reco rd s su ch amou nts as recovery of the asso ciated regulato ry asset o r liability and not as revenues. Derivative rev enues inclu de g ains from settled electricity swaps an d sales o f electricity und er forward sales contracts that are bund led with RECs. Related to these forward sales, Idaho Power simu ltaneo usly en ters into fo rward pu rchases of electricity for th e same quan tity at the same location, which are record ed in purchased power on the statemen ts o f inco me. For more information o n settled electricity swaps, see Note 14 - "Derivative Finan cial Instru ments." 5 . LONG-TERM DEBT Th e follo wing table summarizes Idaho Po wer's lon g-term deb t at December 31 (in thousan ds of do llars): 202 3 2022 First mortgag e bo nds: 2.50% Series d ue 2 023 $ $ 75,000 1.90% Series d ue 2 030 8 0 ,000 80,000 6.00% Series d ue 2 032 10 0 ,000 100,000 4.99% Series d ue 2 032 2 3 ,000 23,000 5.50% Series d ue 2 033 7 0 ,000 70,000 5.50% Series d ue 2 034 5 0 ,000 50,000 Octo ber 1 , 20 2 1 to September 30, 2022 $ 31 .19 Id aho Power's current OATT rate is based on a n et annual tran smission revenue requ irement of $135.7 millio n, which rep resents the OATT formulaic determination o f Idah o Power's netcost of p roviding OATT-based tran smission service. 4 . REVENUES Revenues fro m Contra cts with Customers Revenu es from con tracts with customers are primarily related to Idaho Power's regulated tariff-based sales o f energy o r related services. Generally, tariff-based sales do n ot invo lve awritten co ntract, but are classified as revenu es from con tracts with customers. Idah o Po wer assesses rev enues on a co ntract-by-co ntract basis to determine the nature, amou nt, timing,and uncertainty, if any, of reven ues being reco g nized. Retail Revenues: Idah o Power's retail revenues primarily relate to the sale o f electricity to customers based on regulated tariff-based prices. Idaho Power recogn izes retail reven ues inamounts for which it has the rig ht to in voice the cu stomer in the period when energy is delivered or services are provid ed to cu stomers. Th e total en ergy price gen erally has a fixedcomponent related to having service av ailab le and a usag e-based compo nent related to the d emand, deliv ery, an d co nsumptio n of energ y. Th e reven ues recogn ized reflect theconsideration Idaho Power expects to be entitled to in exchan ge fo r energy and services. Retail customers are classified as resid ential, commercial, in d ustrial, o r irrigation .App ro ximately 95 percent of Id aho Power's retail revenue originates from customers located in Id aho, with the remainder originating fro m customers lo cated in Oregon. Idaho Po wer'sretail customer rates are based on Idah o Power's co st o f service and are d etermined throug h general rate case p ro ceeding s, settlement stipu lations, and o ther filin gs with the IPUC andOPUC. Chan ges in rates and changes in customer d emand are ty pically the primary causes of fluctu ations in retail revenue from period to period. The p rimary influences on chan ges incustomer demand for electricity are weather, eco nomic conditions (in cluding growth in the n umb er of Id aho Power customers), an d en ergy efficiency. Id aho Power's utility rev enu esare not earned evenly during the year. Retail revenu es are billed mo nthly b ased on meter readings taken through o ut the mo nth. Payments for amo unts billed are generally due from the customer within 1 5 days of billing .Id aho Power accrues estimated un b illed revenues fo r energy o r related services delivered to cu sto mers b u t not y et b illed at perio d-en d based on actual meter readings at perio d-en dand estimated rates. Resid ential Cu stomers: Idaho Power's energ y sales to residential customers typically p eak during the su mmer co oling season and winter heating season. Extreme temperatures increasesales to resid ential cu stomers who u se electricity for cooling an d heating, compared with n ormal temperatures. Id aho Power's rate structure provides for hig h er rates du rin g the summerwhen ov erall sy stem lo ads are at their highest, and inclu des tiers such that rates increase as a customer's consumption level increases. Th ese seasonal and tiered rate structu rescontribute to the seasonal fluctu ations in revenues and earn ings. Economic and demo g raph ic condition s can also affect residen tial customer deman d; strong jo b growth andpopulation gro wth in Idaho Po wer's serv ice area have led to higher cu sto mer growth in recent years. Residential demand is also impacted b y energy efficiency initiatives. Id ahoPower's FCA mechan ism mitigates some of the flu ctuations caused by weather and energy efficiency initiatives. Commercial Cu stomers: Most bu sinesses are inclu ded in Idaho Po wer's commercial custo mer class, as are small industrial comp anies, an d pub lic street an d high way lightin g acco u nts.Id aho Power's commercial customers are less influenced b y weath er condition s th an residen tial custo mers, althou gh weather does still affect commercial customer energy use.Economic cond itio ns, including man ufacturing activity levels, an d en ergy efficiency initiativ es also affect en ergy use o f commercial customers. In dustrial Customers: Industrial customers co n sist o f large indu strial compan ies, including sp ecial contract cu sto mers. En ergy use o f industrial customers is primarily driven byeconomic co nditions, with weather having little impact on this customer class. Irrig ation Customers: Irrigatio n custo mers u se electricity to o perate irrigation p umps, p rimarily during the agricultural growing seaso n. Th e amoun t and timing of precipitation as wellas temperature levels affect the timing and amounts of sales to irrig ation customers, with increased precipitation d uring the agricultu ral growing season generally resulting indecreased sales. Provision for Sharin g: Idaho Po wer has regulatory settlement stipulatio ns in Idaho th at pro vide for the potential sharing between Idah o Po wer and its Idah o cu stomers of Idaho -ju risd ictional earnings in excess of 10 .0 percent of Id aho ROE (in excess of 9.6 percent of Id aho ROE beginning in 20 24). Based on full-year 20 2 3 Idaho ROE, Idaho Po wer recordedno prov isio n ag ainst cu rrent revenues fo r sh aring of earnings with customers for 202 3. During 2022, no p rovision was record ed. The regulatory settlement stipulatio ns are describedfurther in No te 3 - "Regulatory Matters." Wholesale Energy Sales: As a public utility u n der th e FPA, Idaho Power has the autho rity to charge market-based rates fo r wholesale energy sales u nder its FERC tariff. Idaho Po wer'swholesale electricity sales are p rimarily to utilities and power marketers and are predominan tly short-term an d co nsist o f a sing le performance oblig ation satisfied as energy istransferred to th e counterparty. Idaho Power's wholesale energy sales dep end largely on the availability o f gen eratio n resou rces in ex cess of th e amou n t necessary to serve custo merloads as well as adeq uate market power prices and d emand at the time when those resources are av ailab le. A reduction in any of tho se factors may lead to lower wholesale energy sales. Tra nsmission Wheeling-Related Revenues: As a p ublic utility und er the FPA, Idah o Power has th e authority to provid e cost-based wh olesale and retail access transmission serv icesunder its OATT. Services under the OATT are offered on a n ondiscriminato ry basis such that all p otential cu stomers have an equal op p ortunity to access th e transmission system. Idah oPower's transmissio n rev enu e is primarily related to th ird parties reserv ing capacity on Idaho Power's transmissio n system to tran smit electricity throu g h Idaho Power's serv ice area.Reservatio n s are pred ominantly short-term contracts or o n -demand wh en available, bu t may be part of a long-term capacity contract. Tran smission wheelin g -related reven ues consistof a sing le performance ob lig ation satisfied as capacity on Idah o Power's transmission system is prov ided to the third p arty. Tran smission wh eelin g-related revenues are affected bychanges in Idah o Power's OATT rate an d cu sto mer demand. Demand fo r transmission services can be affected by region al market factors, such as loads an d generation of utilities inIdaho Power's region . Energ y Efficiency Program Revenues: Id aho Power collects most o f its energy efficien cy program costs th rough an energ y efficien cy rid er on customer b ills. The rid er collections aredeferred u ntil ex p end itu res are incurred . Energ y efficien cy p rogram ex pen d itures fun ded through the rid er are reported as an o p eratin g expen se with an eq ual amou nt recognized inrevenues, resulting in no n et impact on earn ings. The cu mulativ e v arian ce between expenditures and amo unts co llected thro ugh th e rider is recorded as a reg ulatory asset o r liability. Aliability b alan ce indicates th at Idaho Power has collected mo re than it h as spen t, an d an asset b alan ce indicates th at Idaho Power has sp ent more than it has collected . At Decemb er 31 ,2 023, Idah o Power's en ergy efficiency rider balances were a $0 .7 millio n reg ulatory liability in the Idaho jurisdictio n and a $0.8 million regu latory liability in the Oregon jurisd iction. Alternativ e Rev enue Pro grams and Other Revenues Wh ile revenu es from con tracts with customers make u p mo st of Idaho Po wer's rev enu es, the IPUC has authorized the u se of an additional reg ulatory mechanism, th e Id aho FCAmechanism, which may increase or d ecrease tariff-based customer rates. The Idah o FCA mechanism is d escribed in Note 3 - "Reg ulatory Matters." Th e FCA mechanism revenuesinclude on ly the initial reco g nition o f FCA revenues wh en th ey meet the regu lator-specified con ditions for recog nition. Reven u e fro m contracts with customers ex cludes the portionof the tariff price representing FCA reven ues that Idaho Po wer initially recorded in p rio r perio ds wh en revenues met regulator-sp ecified conditio n s. When Idah o Power inclu d es thoseamounts in the price o f utility serv ice and billed to cu sto mers, Id aho Power reco rd s su ch amou nts as recovery of the asso ciated regulato ry asset o r liability and not as revenues. Derivative rev enues inclu de g ains from settled electricity swaps an d sales o f electricity und er forward sales contracts that are bund led with RECs. Related to these forward sales, IdahoPower simu ltaneo usly en ters into fo rward pu rchases of electricity for th e same quan tity at the same location, which are record ed in purchased power on the statemen ts o f inco me. Formore information o n settled electricity swaps, see Note 14 - "Derivative Finan cial Instru ments." 5 . LONG-TERM DEBT Th e follo wing table summarizes Idaho Po wer's lon g-term deb t at December 31 (in thousan ds of do llars): 202 3 2022First mortgag e bo nds: 2.50% Series d ue 2 023 $ $ 75,0001.90% Series d ue 2 030 8 0 ,000 80,0006.00% Series d ue 2 032 10 0 ,000 100,000 4.99% Series d ue 2 032 2 3 ,000 23,000 5.50% Series d ue 2 033 7 0 ,000 70,000 5.50% Series d ue 2 034 5 0 ,000 50,000 5.875% Series due 2034 5 5 ,000 55,000 5.30% Series d ue 2 035 6 0 ,000 60,000 6.30% Series d ue 2 037 14 0 ,000 140,000 6.25% Series d ue 2 037 10 0 ,000 100,000 4.85% Series d ue 2 040 10 0 ,000 100,000 4.30% Series d ue 2 042 7 5 ,000 75,000 5.06% Series d ue 2 042 2 5 ,000 25,000 5.06% Series d ue 2 043 6 0 ,000 4.00% Series d ue 2 043 7 5 ,000 75,000 3.65% Series d ue 2 045 25 0 ,000 250,000 4.05% Series d ue 2 046 12 0 ,000 120,000 4.20% Series d ue 2 048 45 0 ,000 450,000 5.20% Series d ue 2 053 6 2 ,000 5.50% Series d ue 2 053 40 0 ,000 5.80% Series d ue 2 054 35 0 ,000 Total first mortgag e bo nds 2,64 5 ,000 1 ,848,000 Po llu tion control reven ue b onds: 1.45% Series d ue 2 024(1 ) 4 9 ,800 49,800 1.70% Series d ue 2 026(1 ) 11 6 ,300 116,300 Total p ollution control revenue bond s 16 6 ,100 166,100 Flo ating Rate Term Lo an Facility due 202 4 150,000 American Falls Variab le Rate bo n d gu aran tee due 2025 1 9 ,885 19,885 Unamortized p remiu m/discou nt 17,0 02 24,770 Total Idaho Po wer outstan ding d ebt(2 ) 2,84 7 ,987 2 ,208,755 (1) Humb oldt County and Sweetwater County Po llu tion Control Rev enue Bonds are secured by th e first mortgage bonds, b ringing the total first mortgage b on ds o utstan ding at December 31 , 2 023, to $2.811 billio n. (2) At Decemb er 31, 2023 and 20 22 , the ov erall effectiv e co st rate of Idaho Power's o utstan din g debt was 4 .98 p ercent an d 4.60 p ercent, respectively. At December 31, 2 023, the matu rities for the ag greg ate amo unt of Idaho Power lo ng-term debt ou tstanding were as follows (in thou sands of d ollars): 202 4 202 5 2026 2 027 2 028 Therea fter $ 4 9,800 $ 1 9,885 $ 116,3 00 $ $ $ 2,6 45,00 0 Long-Term Debt Issuances, Maturities, a nd Redemptio ns On September 11, 20 23, u nder the shelf reg istration statement with the SEC, Idaho Power issu ed $350 million in ag g regate p rin cipal amount of 5.8 0% first mo rtgage bon ds, secured med iu m-term no tes, Series M, maturin g on Ap ril 1, 20 54. On April 1, 20 23, Id aho Power repaid $75 million in ag gregate p rincipal amoun t of maturing 2.50 % first mortgage bond s d ue 2 023, Series I. On March 14, 2023, under the shelf registration statement with th e SEC, Idaho Power issued $40 0 million in aggreg ate principal amou nt of 5 .50% first mortgage b onds, secured med iu m-term no tes, Series M, maturin g on M arch 15, 2053. On March 8, 2 023, pursuan t to the Bond Purchase Agreement d efined below, Idaho Power issu ed $60 million in aggregate prin cipal amount o f 5.06 % first mortg age bond s, secu red med iu m-term no tes, Series N, maturing on March 8, 20 43; and $6 2 millio n in aggregate principal amo unt of 5 .20% first mortgage bonds, secured medium-term notes, Series N, matu rin g on M arch 8, 2 053. On December 22, 2022 , Idaho Po wer en tered into a Bond Purch ase Agreement (Bond Purchase Ag reement) with certain institution al pu rchasers relatin g to th e sale by Idah o Power of $170 million o f first mortgage bonds secured medium-term-term n otes, Series N (Series N Notes), as described in mo re d etail below. On December 1, 2 022, Idah o Power redeemed at par $4.36 millio n in p rincipal amoun t of variable-rate pollution co n trol rev enue bo n ds due in 2 0 27. On March 4, 2 022, Idaho Power entered in to a floating rate term loan credit agreement (Term Loan Facility). The Term Loan Facility was a two-year senio r unsecured term loan facility in the agg regate prin cipal amount o f $150 million . On March 3 1 , 20 2 3, Id aho Power repaid $100 million and on May 17 , 202 3 , repaid $50 million p rin cipal amount to fully repay the Term Loan Facility. At December 31, 2023, there was no remaining outstan d ing prin cipal balance of the Term Loan Facility. Ida ho Power First Mo rtgag e Bonds Id aho Power's issuance of lo n g-term indebted n ess is su bject to the approval of th e IPUC, OPUC, and WPSC. In M ay and Jun e 2 0 22, Id aho Power received orders fro m the IPUC, OPUC, and WPSC auth orizing the company to issue and sell from time to time up to $1 .2 billion in aggreg ate princip al amou nt of d ebt securities and first mortgage b onds, subject to cond itio ns sp ecified in the orders. Auth o rity from the IPUC is effectiv e th ro ugh May 3 1 , 20 2 5, subject to ex tensions up on request to the IPUC. Th e OPUC's an d WPSC's o rders do not impose a time limitation for issu ances, b u t the OPUC ord er do es imp o se a number o f other con ditions, including a requirement that the interest rates for the d ebt securities or first mortgage bonds fall with in eith er (a) design ated spreads over comparable U.S. Treasury rates o r (b) a maximu m interest rate limit of 8.0 percen t. At Decemb er 31 , 202 3, $2 80 millio n remains av ailab le for debt issuance und er the reg ulatory orders. In Janu ary 2 024, Idah o Power su bmitted ap plications to the IPUC, OPUC, and WPSC req uesting autho rization to issue and sell from time to time up to $1 .2 billion in aggreg ate princip al amou nt of d ebt securities and first mortgag e b onds, which if approved will rep lace the $28 0 millio n remainin g u nder the existing regulatory ord ers. On February 8, 2024 , Idaho Po wer received an order from OPUC authorizing its request. As of th e d ate of this report, approv als from the IPUC and WPSC are still pend ing. In May 2022, Idah o Po wer filed a shelf registratio n statemen t with the SEC, which became effectiv e u pon filing , for th e o ffer an d sale of an un sp ecified principal amount o f its first mortgage bonds. Th e issuan ce of first mortg age bon d s requires that Id aho Power meet interest co verage and security provisions set fo rth in Id aho Power's Inden ture o f M ortgag e and Deed o f Trust, d ated as of October 1, 1 937, as amen d ed and su pplemented from time to time (In dentu re). Future issuances of first mo rtg age bon ds are su bject to satisfaction of covenan ts and security provisions set forth in th e In d entu re, market co nditions, regulatory authorizations, and cov enants con tained in o ther fin ancing agreements. In June 2022, Idah o Po wer entered into a selling agency agreement with six ban k s named in the agreement in co nnection with th e p o tential issu ance and sale from time to time o f up to $1.2 billion aggregate principal amount o f first mortgage bonds, secured medium term no tes, Series M (Series M Notes), under Idah o Po wer's Indenture. Also in June 202 2, Idaho Power entered into the Fiftieth Supplemen tal Ind enture, d ated effective as of Ju ne 3 0, 20 22, to the Inden ture (Fiftieth Supplemen tal Ind enture). The Fiftieth Sup plemental Indenture p rovides for, amo n g other items, the issu ance of up to $1.2 billion in agg regate p rin cipal amount o f Series M Notes pu rsu ant to the In den tu re. In October 202 2, Idaho Power entered in to the Fifty-first Sup p lemental Indenture to increase the limit of the amo u nt of first mortgag e b onds at any one time outstan ding to $3.5 billion as provid ed in the Inden ture. The amo unt issu able is also restricted by p roperty, earning s, and other provisions o f the Inden ture and sup plemental indentures to the Inden ture. The In dentu re requires th at Idaho Power's n et earnin gs be at least twice the annu al interest requirements o n all o utstandin g debt of equal or prio r rank , including the b onds that Idaho Po wer may pro p ose to issue. Under certain circu mstances, th e net earnings test does n ot ap ply, inclu d ing the issu ance o f refun ding b onds to retire o utstandin g bon ds that matu re in less than two years or that are of an equal or h igher interest rate, or prio r lien bonds. In Decemb er 20 22, Id aho Power entered into the Bo n d Pu rchase Agreement with certain institu tional purch asers, relating to the sale by Id aho Power of $170 million in ag gregate p rincipal amoun t of Series N Notes. Also in December 2022 , Idaho Po wer en tered into th e Fifty -secon d Sup plemental Indenture, dated effective as of December 30, 2 022, to the In den tu re (Fifty -secon d Sup p lemental Indenture). The Fifty-seco nd Su pplemen tal Ind enture prov id es for, among other items, th e issuan ce of Series N Notes pu rsuant to the In den tu re. 5.875% Series due 2034 5 5 ,000 55,0005.30% Series d ue 2 035 6 0 ,000 60,0006.30% Series d ue 2 037 14 0 ,000 140,0006.25% Series d ue 2 037 10 0 ,000 100,0004.85% Series d ue 2 040 10 0 ,000 100,0004.30% Series d ue 2 042 7 5 ,000 75,0005.06% Series d ue 2 042 2 5 ,000 25,0005.06% Series d ue 2 043 6 0 ,000 4.00% Series d ue 2 043 7 5 ,000 75,0003.65% Series d ue 2 045 25 0 ,000 250,0004.05% Series d ue 2 046 12 0 ,000 120,0004.20% Series d ue 2 048 45 0 ,000 450,0005.20% Series d ue 2 053 6 2 ,000 5.50% Series d ue 2 053 40 0 ,000 5.80% Series d ue 2 054 35 0 ,000 Total first mortgag e bo nds 2,64 5 ,000 1 ,848,000Pollution control reven ue b onds: 1.45% Series d ue 2 024(1 ) 4 9 ,800 49,8001.70% Series d ue 2 026(1 ) 11 6 ,300 116,300Total p ollution control revenue bond s 16 6 ,100 166,100Floating Rate Term Lo an Facility due 202 4 150,000American Falls Variab le Rate bo n d gu aran tee due 2025 1 9 ,885 19,885Unamortized p remiu m/discou nt 17,0 02 24,770Total Idaho Po wer outstan ding d ebt(2 ) 2,84 7 ,987 2 ,208,755 (1) Humb oldt County and Sweetwater County Po llu tion Control Rev enue Bonds are secured by th e first mortgage bonds, b ringing the total first mortgage b on ds o utstan ding at December 31 , 2 023, to $2.811billion.(2) At Decemb er 31, 2023 and 20 22 , the ov erall effectiv e co st rate of Idaho Power's o utstan din g debt was 4 .98 p ercent an d 4.60 p ercent, respectively. At December 31, 2 023, the matu rities for the ag greg ate amo unt of Idaho Power lo ng-term debt ou tstanding were as follows (in thou sands of d ollars): 202 4 202 5 2026 2 027 2 028 Therea fter $ 4 9,800 $ 1 9,885 $ 116,3 00 $ $ $ 2,6 45,00 0 Long-Term Debt Issuances, Maturities, a nd Redemptio ns On September 11, 20 23, u nder the shelf reg istration statement with the SEC, Idaho Power issu ed $350 million in ag g regate p rin cipal amount of 5.8 0% first mo rtgage bon ds, securedmedium-term no tes, Series M, maturin g on Ap ril 1, 20 54. On April 1, 20 23, Id aho Power repaid $75 million in ag gregate p rincipal amoun t of maturing 2.50 % first mortgage bond s d ue 2 023, Series I. On March 14, 2023, under the shelf registration statement with th e SEC, Idaho Power issued $40 0 million in aggreg ate principal amou nt of 5 .50% first mortgage b onds, securedmedium-term no tes, Series M, maturin g on M arch 15, 2053. On March 8, 2 023, pursuan t to the Bond Purchase Agreement d efined below, Idaho Power issu ed $60 million in aggregate prin cipal amount o f 5.06 % first mortg age bond s, secu redmedium-term no tes, Series N, maturing on March 8, 20 43; and $6 2 millio n in aggregate principal amo unt of 5 .20% first mortgage bonds, secured medium-term notes, Series N,matu rin g on M arch 8, 2 053. On December 22, 2022 , Idaho Po wer en tered into a Bond Purch ase Agreement (Bond Purchase Ag reement) with certain institution al pu rchasers relatin g to th e sale by Idah o Power of$170 million o f first mortgage bonds secured medium-term-term n otes, Series N (Series N Notes), as described in mo re d etail below. On December 1, 2 022, Idah o Power redeemed at par $4.36 millio n in p rincipal amoun t of variable-rate pollution co n trol rev enue bo n ds due in 2 0 27. On March 4, 2 022, Idaho Power entered in to a floating rate term loan credit agreement (Term Loan Facility). The Term Loan Facility was a two-year senio r unsecured term loan facilityin the agg regate prin cipal amount o f $150 million . On March 3 1 , 20 2 3, Id aho Power repaid $100 million and on May 17 , 202 3 , repaid $50 million p rin cipal amount to fully repay theTerm Loan Facility. At December 31, 2023, there was no remaining outstan d ing prin cipal balance of the Term Loan Facility. Ida ho Power First Mo rtgag e Bonds Id aho Power's issuance of lo n g-term indebted n ess is su bject to the approval of th e IPUC, OPUC, and WPSC. In M ay and Jun e 2 0 22, Id aho Power received orders fro m the IPUC, OPUC,and WPSC auth orizing the company to issue and sell from time to time up to $1 .2 billion in aggreg ate princip al amou nt of d ebt securities and first mortgage b onds, subject toconditions sp ecified in the orders. Auth o rity from the IPUC is effectiv e th ro ugh May 3 1 , 20 2 5, subject to ex tensions up on request to the IPUC. Th e OPUC's an d WPSC's o rders do notimpose a time limitation for issu ances, b u t the OPUC ord er do es imp o se a number o f other con ditions, including a requirement that the interest rates for the d ebt securities or firstmortgage bonds fall with in eith er (a) design ated spreads over comparable U.S. Treasury rates o r (b) a maximu m interest rate limit of 8.0 percen t. At Decemb er 31 , 202 3, $2 80 millio nremains av ailab le for debt issuance und er the reg ulatory orders. In Janu ary 2 024, Idah o Power su bmitted ap plications to the IPUC, OPUC, and WPSC req uesting autho rization to issueand sell from time to time up to $1 .2 billion in aggreg ate princip al amou nt of d ebt securities and first mortgag e b onds, which if approved will rep lace the $28 0 millio n remainin gunder the existing regulatory ord ers. On February 8, 2024 , Idaho Po wer received an order from OPUC authorizing its request. As of th e d ate of this report, approv als from the IPUC andWPSC are still pend ing. In May 2022, Idah o Po wer filed a shelf registratio n statemen t with the SEC, which became effectiv e u pon filing , for th e o ffer an d sale of an un sp ecified principal amount o f its firstmortgage bonds. Th e issuan ce of first mortg age bon d s requires that Id aho Power meet interest co verage and security provisions set fo rth in Id aho Power's Inden ture o f M ortgag e andDeed o f Trust, d ated as of October 1, 1 937, as amen d ed and su pplemented from time to time (In dentu re). Future issuances of first mo rtg age bon ds are su bject to satisfaction ofcovenants and security provisions set forth in th e In d entu re, market co nditions, regulatory authorizations, and cov enants con tained in o ther fin ancing agreements. In June 2022, Idah o Po wer entered into a selling agency agreement with six ban k s named in the agreement in co nnection with th e p o tential issu ance and sale from time to time o f upto $1.2 billion aggregate principal amount o f first mortgage bonds, secured medium term no tes, Series M (Series M Notes), under Idah o Po wer's Indenture. Also in June 202 2, IdahoPower entered into the Fiftieth Supplemen tal Ind enture, d ated effective as of Ju ne 3 0, 20 22, to the Inden ture (Fiftieth Supplemen tal Ind enture). The Fiftieth Sup plemental Indentureprovides for, amo n g other items, the issu ance of up to $1.2 billion in agg regate p rin cipal amount o f Series M Notes pu rsu ant to the In den tu re. In October 202 2, Idaho Power enteredinto the Fifty-first Sup p lemental Indenture to increase the limit of the amo u nt of first mortgag e b onds at any one time outstan ding to $3.5 billion as provid ed in the Inden ture. Theamount issu able is also restricted by p roperty, earning s, and other provisions o f the Inden ture and sup plemental indentures to the Inden ture. The In dentu re requires th at Idaho Power'snet earnin gs be at least twice the annu al interest requirements o n all o utstandin g debt of equal or prio r rank , including the b onds that Idaho Po wer may pro p ose to issue. Under certaincircumstances, th e net earnings test does n ot ap ply, inclu d ing the issu ance o f refun ding b onds to retire o utstandin g bon ds that matu re in less than two years or that are of an equal or h igher interest rate, or prio r lien bonds. In Decemb er 20 22, Id aho Power entered into the Bo n d Pu rchase Agreement with certain institu tional purch asers, relating to the sale by Id aho Power of $170 million in ag gregate p rincipal amoun t of Series N Notes. Also in December 2022 , Idaho Po wer en tered into th e Fifty -secon d Sup plemental Indenture, dated effective as of December 30, 2 022, to the In den tu re (Fifty -secon d Sup p lemental Indenture). The Fifty-seco nd Su pplemen tal Ind enture prov id es for, among other items, th e issuan ce of Series N Notes pu rsuant to the In den tu re.In den tu re (Fifty -secon d Sup p lemental Indenture). The Fifty-seco nd Su pplemen tal Ind enture prov id es for, among other items, th e issuan ce of Series N Notes pu rsuant to the In den tu re. Th e Series N Notes consist of: $23 million in agg regate p rin cipal amount of Idaho Po wer's 4.9 9% first mo rtgag e bo nds due 203 2 , Series N Notes, Tranche 1 (Tranche 1 Bon ds); $25 million in agg regate p rin cipal amount of Idaho Po wer's 5.0 6% first mo rtgag e bo nds due 204 2 , Series N Notes, Tranche 2 (Tranche 2 Bon ds); $60 million in agg regate p rin cipal amount of Idaho Po wer's 5.0 6% first mo rtgag e bo nds due 204 3 , Series N Notes, Tranche 3 (Tranche 3 Bon ds); and $62 million in agg regate p rin cipal amount of Idaho Po wer's 5.2 0% first mo rtgag e bo nds due 205 3 , Series N Notes, Tranche 4 (Tranche 4 Bon ds). Th e Tranche 1 Bo nds an d Tranch e 2 Bo n ds were issued on December 22, 2022 , an d the Tranche 3 Bon ds and Tran che 4 Bond s were issued on March 8 , 20 23, each un der th e Ind enture. Th e mortgag e o f the Inden ture secures all bo nds issued u n der th e In dentu re equally an d ratably, with out preference, prio rity, o r distin ction . First mo rtg age bon ds issued in the fu ture will also be secu red b y the mortg age of the Indenture. The lien con stitutes a first mortgag e o n all th e p ro perties of Idaho Po wer, sub ject only to certain limited exception s includ ing liens for taxes and assessments that are not delinq uent and minor excepted encu mbrances. Certain of the prop erties of Idaho Power are su bject to easements, leases, contracts, covenan ts, wo rkmen's comp ensation award s, and similar encumbrances an d min o r defects common to properties. The mortgag e of the In dentu re do es not create a lien on revenues o r p rofits, or n o tes or accounts receivable, contracts or choses in actio n, except as permitted b y law d u ring a co mpleted d efau lt, securities, o r cash , ex cept when pledg ed, or merch andise o r eq u ipment manufactured or acquired for resale. Th e mortgage o f the Inden ture creates a lien on the interest of Id aho Power in property subseq u ently acquired , other than ex cepted p roperty, subject to limitations in the case o f con so lid ation, merger, or sale of all or su b stantially all o f the assets of Idaho Power. The In dentu re requires Id aho Power to sp end or appro p riate 15 p ercent of its annu al gro ss op eratin g rev enues for maintenance, retiremen t, or amo rtization of its pro p erties. Idaho Power may, h owever, anticipate o r make up these expenditures or ap propriations with in the 5 y ears th at immed iately follow or p recede a p articu lar year. As of December 31, 2023, the maximum amount of ad ditional first mortgage bonds Id aho Power could issue app roximately $700 million, thoug h as of the d ate of this report the amo unt is limited to the $280 million amou nt au thorized by the IPUC, OPUC, and WPSC. Sep arately, the Inden ture also limits the amoun t of additional first mortgage bond s th at Id aho Power may issue to th e sum of (a) the princip al amoun t of retired first mortgag e bo nds an d (b) 6 0 percen t of total unfu nded property additions, as defin ed in the Indenture. As o f December 31, 2023, Idah o Power cou ld issu e approximately $1 .9 billion of additional first mortg age bond s based on retired first mortgage b onds and total unfu nded property addition s. 6 . COMMON STOCK Ida ho Power Commo n Stock No contrib u tions were made to Idah o Po wer in 20 23 and 20 22 and n o ad ditional sh ares o f Idah o Power common sto ck were issued . Restrictions o n Dividends Id aho Power's ability to pay divid ends o n its common stock held by IDACORP is limited to the extent payment of such d iv idend s wou ld violate th e covenants in its Credit Facility o r Id aho Power's Revised Cod e of Co n duct. A coven ant u nder Idaho Power's credit facility requires Idaho Power to main tain a leverage ratio of con solid ated indebtedn ess to consolidated to tal capitalizatio n, as defin ed th erein , of n o mo re than 6 5 percen t at th e end o f each fiscal q u arter. At Decemb er 3 1, 20 23, th e leverage ratio fo r Idah o Power was 51 p ercent. Based on th ese restrictions, Id aho Power's dividends were limited to $1 .2 billio n at December 31, 2023. There are additional facility coven ants, sub ject to ex cep tions, that proh ib it or restrict the sale o r disposition of property with out consen t and any agreements restricting d iv iden d payments to Idaho Po wer from any material su bsid iary. At Decemb er 31 , 202 3, Idaho Power was in co mpliance with those cov enants. Id aho Power's Revised Policy and Co de o f Conduct relating to transactions between and among Id aho Power, IDACORP, and other affiliates, which was appro ved by the IPUC in April 2 008, provides that Idaho Power will n ot pay an y divid ends to IDACORP that will reduce Id aho Power's common equity capital b elow 35 percent of its total adjusted capital with o ut IPUC approval. At December 3 1, 2 0 23, Id aho Power's common equ ity capital was 50 p ercent of its to tal adjusted cap ital. Further, Idaho Power mu st obtain app roval from th e OPUC b efore it can d irectly or ind irectly loan funds or issue notes or give credit o n its book s to IDACORP. Id aho Power's articles of incorporation contain restrictio ns on the payment of dividends on its common stock if p referred stock divid ends are in arrears. As of the date of this repo rt, Id aho Power h as no preferred stock ou tstanding. In ad d ition to contractual restrictio ns on th e amou nt an d payment of d ividen ds, the FPA prohibits the payment of dividen ds from "capital acco unts." The term "capital acco unt" is u ndefin ed in the FPA or its regu lations, b ut Idaho Po wer does not b eliev e the restriction would limit Idaho Power's ability to pay dividends out o f cu rrent y ear earn ings or retained earn in gs. In accord ance with Sectio n 10(d ) of the Federal Power Act, Idaho Power has $13.3 million of amortization reserves estab lished for certain of its licen sed hy d roelectric facilities. 7 . SHARE-BASED COMPENSATION Th rough its p aren t co mpany IDACORP, Idah o Power has on e share-based comp ensatio n plan the 2000 Long-Term In centive and Co mpensation Plan (LTICP). The LTICP (for o fficers, k ey emp loyees, an d directors) permits the gran t of stock optio ns, restricted stock an d restricted stock un its, performance shares and p erformance-based un its, and several oth er typ es of share-based awards. At December 3 1, 2 023, the max imum numb er o f sh ares available under the LTICP was 2 44,93 8. Restricted Sto ck Unit a nd Perfo rmance-Based Unit Awards Restricted stock un it award s h ave three-year v esting periods, entitle th e recipients to d iv idend eq u ivalents, an d un its d o not have vo tin g rights un til the units are vested and settled in shares. Unv ested awards are restricted as to d ispo sition an d subject to fo rfeiture under certain circu mstances. Th e fair valu e o f these award s is b ased on the clo sin g market price of common stock o n the gran t date an d is ch arged to compensation expen se over the vesting perio d, reduced fo r any forfeitures during the vesting p eriod. Performance-based u nit award s have three-year v esting p eriods and d o not h ave votin g rights un til the u nits are vested an d settled in shares. Unvested awards are restricted as to d isp ositio n, subject to forfeiture und er certain circumstances, and subject to th e attainment o f specific p erformance condition s o ver th e th ree-y ear vesting period . The perfo rman ce cond itio ns are two eq ually-weig hted metrics, cu mulative earn in gs per sh are (CEPS) an d total sh areh older return (TSR) relativ e to a p eer group. Depending o n the lev el of attain men t of th e p erformance condition s and the y ear issued, th e final number of shares award ed can rang e from zero to 200 p ercent o f the target award . Dividen d eq uivalents are accru ed d uring th e v esting p eriod and paid out based o n the final numb er o f sh ares awarded. Th e g rant-date fair valu e o f the CEPS portion is based on th e closing market valu e at the date of grant, redu ced by th e lo ss in time-v alue of the estimated future dividend p ayments. Th e fair valu e o f this portion of the award s is charged to co mpensation exp ense o ver th e requisite service perio d based o n the estimated ach ievement of p erformance targets, reduced fo r an y forfeitu res during the vesting period . The gran t-date fair v alue of th e TSR po rtio n is estimated using the market valu e at the date of g rant and a statistical mo del th at in corpo rates th e pro bability of meetin g performance targ ets based on historical return s relative to th e p eer group. The fair value of this po rtio n of th e awards is charged to compensatio n expen se over the requ isite service p eriod, provid ed th e requisite serv ice perio d is rend ered , regardless o f the level of TSR metric attained. A su mmary of restricted stock units an d performance-based units award activity is p resented below. Id aho Power u nit amounts represen t units of IDACORP: Number of Units Weighted- Av erage Gra nt Date Fair Value Non v ested units at January 1, 2023 187,8 16 $ 9 9 .91 Units granted 94,118 10 3 .98 Units forfeited (2,6 04) 9 9 .37 Units vested (70,1 06) 11 3 .07 Non v ested units at December 31, 2023 209,2 24 $ 9 7 .34 Th e total fair value of shares vested was $7.5 million in 2023 and $6.9 million in 20 22. At December 31, 2 023, Idaho Power had $8.0 million of total unrecogn ized co mpensation cost related to nonvested share-based comp ensatio n . These costs are expected to b e recog nized over a weighted-averag e period o f 1.6 years. Orig inal issue sh ares o f IDACORP are used for In den tu re (Fifty -secon d Sup p lemental Indenture). The Fifty-seco nd Su pplemen tal Ind enture prov id es for, among other items, th e issuan ce of Series N Notes pu rsuant to the In den tu re.Th e Series N Notes consist of: $23 million in agg regate p rin cipal amount of Idaho Po wer's 4.9 9% first mo rtgag e bo nds due 203 2 , Series N Notes, Tranche 1 (Tranche 1 Bon ds); $25 million in agg regate p rin cipal amount of Idaho Po wer's 5.0 6% first mo rtgag e bo nds due 204 2 , Series N Notes, Tranche 2 (Tranche 2 Bon ds); $60 million in agg regate p rin cipal amount of Idaho Po wer's 5.0 6% first mo rtgag e bo nds due 204 3 , Series N Notes, Tranche 3 (Tranche 3 Bon ds); and $62 million in agg regate p rin cipal amount of Idaho Po wer's 5.2 0% first mo rtgag e bo nds due 205 3 , Series N Notes, Tranche 4 (Tranche 4 Bon ds). Th e Tranche 1 Bo nds an d Tranch e 2 Bo n ds were issued on December 22, 2022 , an d the Tranche 3 Bon ds and Tran che 4 Bond s were issued on March 8 , 20 23, each un der th e Ind enture. Th e mortgag e o f the Inden ture secures all bo nds issued u n der th e In dentu re equally an d ratably, with out preference, prio rity, o r distin ction . First mo rtg age bon ds issued in the fu turewill also be secu red b y the mortg age of the Indenture. The lien con stitutes a first mortgag e o n all th e p ro perties of Idaho Po wer, sub ject only to certain limited exception s includ ingliens for taxes and assessments that are not delinq uent and minor excepted encu mbrances. Certain of the prop erties of Idaho Power are su bject to easements, leases, contracts,covenan ts, wo rkmen's comp ensation award s, and similar encumbrances an d min o r defects common to properties. The mortgag e of the In dentu re do es not create a lien on revenues o rprofits, or n o tes or accounts receivable, contracts or choses in actio n, except as permitted b y law d u ring a co mpleted d efau lt, securities, o r cash , ex cept when pledg ed, or merch andiseor eq u ipment manufactured or acquired for resale. Th e mortgage o f the Inden ture creates a lien on the interest of Id aho Power in property subseq u ently acquired , other than ex ceptedproperty, subject to limitations in the case o f con so lid ation, merger, or sale of all or su b stantially all o f the assets of Idaho Power. The In dentu re requires Id aho Power to sp end orappropriate 15 p ercent of its annu al gro ss op eratin g rev enues for maintenance, retiremen t, or amo rtization of its pro p erties. Idaho Power may, h owever, anticipate o r make up theseexpenditures or ap propriations with in the 5 y ears th at immed iately follow or p recede a p articu lar year. As of December 31, 2023, the maximum amount of ad ditional first mortgage bonds Id aho Power could issue app roximately $700 million, thoug h as of the d ate of this report theamount is limited to the $280 million amou nt au thorized by the IPUC, OPUC, and WPSC. Sep arately, the Inden ture also limits the amoun t of additional first mortgage bond s th atIdaho Power may issue to th e sum of (a) the princip al amoun t of retired first mortgag e bo nds an d (b) 6 0 percen t of total unfu nded property additions, as defin ed in the Indenture. As o fDecember 31, 2023, Idah o Power cou ld issu e approximately $1 .9 billion of additional first mortg age bond s based on retired first mortgage b onds and total unfu nded propertyadditions. 6 . COMMON STOCK Ida ho Power Commo n Stock No contrib u tions were made to Idah o Po wer in 20 23 and 20 22 and n o ad ditional sh ares o f Idah o Power common sto ck were issued .Restrictions o n Dividends Id aho Power's ability to pay divid ends o n its common stock held by IDACORP is limited to the extent payment of such d iv idend s wou ld violate th e covenants in its Credit Facility o rIdaho Power's Revised Cod e of Co n duct. A coven ant u nder Idaho Power's credit facility requires Idaho Power to main tain a leverage ratio of con solid ated indebtedn ess to consolidatedtotal capitalizatio n, as defin ed th erein , of n o mo re than 6 5 percen t at th e end o f each fiscal q u arter. At Decemb er 3 1, 20 23, th e leverage ratio fo r Idah o Power was 51 p ercent. Based onthese restrictions, Id aho Power's dividends were limited to $1 .2 billio n at December 31, 2023. There are additional facility coven ants, sub ject to ex cep tions, that proh ib it or restrict thesale o r disposition of property with out consen t and any agreements restricting d iv iden d payments to Idaho Po wer from any material su bsid iary. At Decemb er 31 , 202 3, Idaho Powerwas in co mpliance with those cov enants. Id aho Power's Revised Policy and Co de o f Conduct relating to transactions between and among Id aho Power, IDACORP, and other affiliates, which was appro ved by the IPUC in April2008, provides that Idaho Power will n ot pay an y divid ends to IDACORP that will reduce Id aho Power's common equity capital b elow 35 percent of its total adjusted capital with o utIPUC approval. At December 3 1, 2 0 23, Id aho Power's common equ ity capital was 50 p ercent of its to tal adjusted cap ital. Further, Idaho Power mu st obtain app roval from th e OPUCbefore it can d irectly or ind irectly loan funds or issue notes or give credit o n its book s to IDACORP. Id aho Power's articles of incorporation contain restrictio ns on the payment of dividends on its common stock if p referred stock divid ends are in arrears. As of the date of this repo rt,Id aho Power h as no preferred stock ou tstanding. In ad d ition to contractual restrictio ns on th e amou nt an d payment of d ividen ds, the FPA prohibits the payment of dividen ds from "capital acco unts." The term "capital acco unt" isundefined in the FPA or its regu lations, b ut Idaho Po wer does not b eliev e the restriction would limit Idaho Power's ability to pay dividends out o f cu rrent y ear earn ings or retainedearnings. In accord ance with Sectio n 10(d ) of the Federal Power Act, Idaho Power has $13.3 million of amortization reserves estab lished for certain of its licen sed hy d roelectric facilities. 7 . SHARE-BASED COMPENSATION Th rough its p aren t co mpany IDACORP, Idah o Power has on e share-based comp ensatio n plan the 2000 Long-Term In centive and Co mpensation Plan (LTICP). The LTICP (for o fficers,k ey emp loyees, an d directors) permits the gran t of stock optio ns, restricted stock an d restricted stock un its, performance shares and p erformance-based un its, and several oth er typ es ofshare-based awards. At December 3 1, 2 023, the max imum numb er o f sh ares available under the LTICP was 2 44,93 8. Restricted Sto ck Unit a nd Perfo rmance-Based Unit Awards Restricted stock un it award s h ave three-year v esting periods, entitle th e recipients to d iv idend eq u ivalents, an d un its d o not have vo tin g rights un til the units are vested and settled inshares. Unv ested awards are restricted as to d ispo sition an d subject to fo rfeiture under certain circu mstances. Th e fair valu e o f these award s is b ased on the clo sin g market price ofcommon stock o n the gran t date an d is ch arged to compensation expen se over the vesting perio d, reduced fo r any forfeitures during the vesting p eriod. Performance-based u nit award s have three-year v esting p eriods and d o not h ave votin g rights un til the u nits are vested an d settled in shares. Unvested awards are restricted as todisposition, subject to forfeiture und er certain circumstances, and subject to th e attainment o f specific p erformance condition s o ver th e th ree-y ear vesting period . The perfo rman ceconditions are two eq ually-weig hted metrics, cu mulative earn in gs per sh are (CEPS) an d total sh areh older return (TSR) relativ e to a p eer group. Depending o n the lev el of attain men t ofthe p erformance condition s and the y ear issued, th e final number of shares award ed can rang e from zero to 200 p ercent o f the target award . Dividen d eq uivalents are accru ed d uring th evesting p eriod and paid out based o n the final numb er o f sh ares awarded. Th e g rant-date fair valu e o f the CEPS portion is based on th e closing market valu e at the date of grant, redu ced by th e lo ss in time-v alue of the estimated future dividend p ayments.Th e fair valu e o f this portion of the award s is charged to co mpensation exp ense o ver th e requisite service perio d based o n the estimated ach ievement of p erformance targets, reducedfor an y forfeitu res during the vesting period . The gran t-date fair v alue of th e TSR po rtio n is estimated using the market valu e at the date of g rant and a statistical mo del th atincorporates th e pro bability of meetin g performance targ ets based on historical return s relative to th e p eer group. The fair value of this po rtio n of th e awards is charged tocompensation expen se over the requ isite service p eriod, provid ed th e requisite serv ice perio d is rend ered , regardless o f the level of TSR metric attained. A su mmary of restricted stock units an d performance-based units award activity is p resented below. Id aho Power u nit amounts represen t units of IDACORP: Number ofUnits Weighted-Av erageGrant DateFair ValueNonvested units at January 1, 2023 187,8 16 $ 9 9 .91Units granted 94,118 10 3 .98Units forfeited (2,6 04) 9 9 .37 Units vested (70,1 06) 11 3 .07 Non v ested units at December 31, 2023 209,2 24 $ 9 7 .34 Th e total fair value of shares vested was $7.5 million in 2023 and $6.9 million in 20 22. At December 31, 2 023, Idaho Power had $8.0 million of total unrecogn ized co mpensation cost related to nonvested share-based comp ensatio n . These costs are expected to b e recog nized over a weighted-averag e period o f 1.6 years. Orig inal issue sh ares o f IDACORP are used forrelated to nonvested share-based comp ensatio n . These costs are expected to b e recog nized over a weighted-averag e period o f 1.6 years. Orig inal issue sh ares o f IDACORP are used for th ese awards. In 2023 , a total of 12,459 shares of IDACORP common stock were awarded to directors of IDACORP and Idah o Power at an average g rant d ate fair v alue of $1 03.48 per sh are. Directo rs elected to defer receipt of 4 ,640 of these shares, which are bein g held as d eferred stock units with div idend eq u ivalents reinv ested in ad ditional sto ck u nits. Compensa tio n Expense: The following table sh ows Id aho Power's compen sation cost recognized in inco me and the tax b enefits resulting fro m the LTICP (in thousands of d o llars): 2023 202 2 Compen sation cost $ 9 ,508 $ 1 0,204 In come tax benefit 2 ,447 2,627 No equity compen sation costs hav e been capitalized. These costs are primarily reported with in "Oth er o p eratio ns and mainten ance" ex pen se on th e statements of income. 8 . COMMITMENTS Purchase Obligations At December 31, 2 023, Idah o Power had the fo llowin g long -term commitments relating to purchases o f energy, capacity, transmission rig hts, an d fuel (in thou sands of d ollars): 2024 2025 2 026 2 027 2 028 Therea fter Cog eneration and power p ro ductio n(1) $ 324,738 $ 336,7 02 $ 3 58,113 $ 371,9 80 $ 3 45,7 4 0 $ 2 ,999,760 Fuel 155,474 25,6 72 15,2 71 15,4 39 15,5 0 7 84,004 (1) As o f Decem ber 31, 202 3, Idaho Power had a $43 1 million comm itment related to an agreement to utilize the storage capacity of a 150 MW battery storage facility, ov er a 20-year term, sch ed uled to be o nline in Jun e 2025. As of December 31, 2023, Idah o Power had power purch ase o bligatio n s with respect to 1 ,432 M W nameplate cap acity of on line PURPA and non-PURPA p ro jects, with an additio nal 4 28 MW n ameplate capacity o f projects that are scheduled to b e on lin e th ro ugh 2 026. The agreements for th ese p ro jects h ave origin al contract terms rang in g from one to 3 5 years. Id aho Power's purch ased power expense associated with long -term agreements (including PURPA) was appro x imately $258 million in 2023 and $238 million in 202 2. Id aho Power also has th e fo llo win g long -term commitments (in tho usands of dollars): 2024 2025 2026 202 7 20 28 Therea fter Join t-o perating agreement payments(1) $ 2,834 $ 2 ,834 $ 2 ,834 $ 2,83 4 $ 2,8 3 4 $ 14,172 Easements an d other payments(1) 2,119 2 ,163 2 ,209 2,25 5 2,3 0 2 12,258 Mainten ance, service, and materials agreements(1)(2 ) 321,776 29 ,042 11 ,273 1 3,38 6 3,4 5 0 41,118 FERC and oth er ind ustry -related fees(1) 18,514 17 ,020 1 6 ,830 1 6,78 0 15,9 4 9 83,032 (1) Approxim ately $28 million, $1 m illion, $20 million, an d $16 6 million of the comm itments included in join t-op erating agreement payments, easemen ts and other payments, maintenan ce, service, and materials agreements, and FERC and other in dustry-related fees, respectively, have con tracts that do no t specify terms related to expiration . As these co ntracts are presumed to contin ue indefin itely, ten years of in form ation , estimated b ased on current contract terms, h as been includ ed in th e table fo r presentation purposes. (2) As o f Decem ber 31, 202 3, Idaho Power had a rem aining $115 million co mmitment related to fou r con tracts to acquire and own battery storag e assets with in-service dates through 2025 . Id aho Power's expense fo r operating leases was not material for th e y ears ended 202 3 an d 20 2 2. Acquisition of Additional Interest in Bo ardman-to-Heming way Transmission Project In March 202 3, Idaho Power executed a p urch ase, sale, and security agreement with the BPA to tran sfer BPA's 24 percen t interest in the Boardman-to -Hemingway tran smission line p roject to Idaho Power, bringing Idah o Power's interest in the project to ap p roximately 45 p ercent. Pursu ant to the agreement, Idah o Power has a co mmitment to prov ide lo ng-term transmission serv ice to BPA. The ag reemen t also required BPA to mak e a $10 million secu rity payment to Id aho Power. On Idah o Po wer's balance sheet, the agreement increased construction work in progress b y $31 .4 million for th e acqu ired p ermittin g interest, cash and cash equivalents by $10.0 millio n for the additional secu rity payment, and o ther n on- curren t liab ilities by $4 1.4 million fo r Idah o Power's obligation to pay for the permitting interest and to retu rn the secu rity deposit to BPA. Payments to BPA for the permitting interest are expected to be mad e ov er a 15-year p eriod beg in ning 1 0 years after energization of the tran smission line p roject, while the security depo sit is d ue to be returned to BPA upo n energization. Guarantees Id aho Power g uarantees its portion o f reclamation activ ities an d obligations at BCC, o f wh ich IERCo owns a one-th ird interest. This gu aran tee, which is renewed annually with the WDEQ, was $4 7.6 million at Decemb er 31 , 20 2 3, represen ting IERCo 's on e-third share o f BCC's total reclamation obligation o f $142.9 millio n. BCC h as a reclamation tru st fu nd set aside specifically fo r the purpose of paying these reclamation costs. At December 31, 2023 , the valu e o f the reclamation trust fun d was $2 5 3.3 million. Du rin g 202 3, the reclamation tru st fu nd made $6.0 millio n of d istribu tio ns for reclamation activity costs asso ciated with the BCC surface mine. BCC period ically assesses the adequacy o f the reclamation tru st fu nd and its estimate of fu ture reclamatio n costs. To ensure th at the reclamation trust fund main tains adequ ate reserves, BCC h as the ability to, and d o es, add a per-ton surcharge to coal sales, all of which are made to the Jim Bridger plant. Because of the ex istence of th e fu n d and the ab ility to apply a per-ton surcharg e, th e estimated fair value of th is guarantee is minimal. Id aho Power enters in to finan cial agreements and p o wer purchase an d sale agreements that include indemnification p rovisions relating to vario u s forms of claims or liab ilities that may arise fro m th e transactio n s contemp lated by th ese agreements. Generally, a maximum oblig ation is n ot ex plicitly stated in the indemnification provisions and, th erefo re, th e o verall maximu m amoun t of the oblig ation under su ch indemnification p ro visions cannot be reasonably estimated. Id aho Power p eriodically evaluates the lik elihoo d of in curring costs under such indemnities b ased on their historical experience and the ev aluation o f the specific indemnities. As o f Decemb er 31 , 202 3, management believes the likelihood is remo te that Idaho Po wer would b e required to perform under such indemnification p rovisions or o th erwise incur any significant lo sses with respect to such indemnification o bligatio ns. Idaho Po wer has n ot recorded any liability on its balance sheets with respect to th ese in demnification ob ligation s. 9 . CONTINGENCIES Id aho Power h as in th e past and ex p ect in the future to b eco me involved in vario u s claims, co ntroversies, disputes, and other con tingen t matters, some of which inv olve litigation and regulatory or other con tested p roceedin g s. The ultimate reso lution and o utcome o f litigatio n an d reg ulatory proceed ings is inherently difficult to determin e, p articu larly where (a) the remedies o r pen alties soug ht are indeterminate, (b) th e p ro ceeding s are in the early stages or the substan tiv e issues have not b een well develo ped, or (c) the matters involv e comp lex o r n ovel legal theories or a large n umber of p arties. In acco rd ance with applicable acco unting g uidan ce, Idaho Po wer, as ap p licable, establishes an accrual for leg al pro ceeding s when th ose matters p roceed to a stage where th ey presen t loss contin g encies that are both probable and reaso n ably estimable. If the loss contin gency at issue is not both p robab le and reasonably estimab le, Id aho Power d oes no t estab lish an accrual and the matter will co n tinue to be mo nitored for an y develo pments that wou ld make the loss conting ency both p robab le and reasonably estimab le. As of th e date of this rep ort, Idaho Power's accruals for lo ss conting encies are not material to their financial statements as a whole; however, future accruals could be material in a g iven period . Idaho Po wer's determination is based on currently available in formatio n, and estimates presen ted in finan cial statements and o th er fin ancial d isclosu res invo lve sign ifican t judgment and may be su bject to significant uncertainty. Fo r matters that affect Idaho Power's o perations, Idaho Power intends to seek, to the extent permissib le and appropriate, recovery throug h the ratemak ing pro cess of costs incu rred, althou gh there is n o assuran ce that su ch recov ery wou ld be gran ted. Id aho Power is p arty to legal claims and legal, tax, and regu latory actio ns and proceedings in th e ord inary course of bu siness and, as no ted abov e, record s an accrual for associated loss conting encies when they are prob able and reaso nab ly estimable. In connection with its utility op eratio n s, Idah o Po wer is su bject to claims b y indiv iduals, entities, and governmental agencies for damag es for alleged p ersonal injury, property damage, and economic lo sses, relatin g to th e comp any's provision of electric service and the op eratio n of its po wer supply, related to nonvested share-based comp ensatio n . These costs are expected to b e recog nized over a weighted-averag e period o f 1.6 years. Orig inal issue sh ares o f IDACORP are used forthese awards. In 2023 , a total of 12,459 shares of IDACORP common stock were awarded to directors of IDACORP and Idah o Power at an average g rant d ate fair v alue of $1 03.48 per sh are. Directo rselected to defer receipt of 4 ,640 of these shares, which are bein g held as d eferred stock units with div idend eq u ivalents reinv ested in ad ditional sto ck u nits. Compensa tio n Expense: The following table sh ows Id aho Power's compen sation cost recognized in inco me and the tax b enefits resulting fro m the LTICP (in thousands of d o llars): 2023 202 2 Compen sation cost $ 9 ,508 $ 1 0,204 In come tax benefit 2 ,447 2,627 No equity compen sation costs hav e been capitalized. These costs are primarily reported with in "Oth er o p eratio ns and mainten ance" ex pen se on th e statements of income. 8 . COMMITMENTS Purchase Obligations At December 31, 2 023, Idah o Power had the fo llowin g long -term commitments relating to purchases o f energy, capacity, transmission rig hts, an d fuel (in thou sands of d ollars): 2024 2025 2 026 2 027 2 028 Therea fterCogeneration and power p ro ductio n(1) $ 324,738 $ 336,7 02 $ 3 58,113 $ 371,9 80 $ 3 45,7 4 0 $ 2 ,999,760Fuel 155,474 25,6 72 15,2 71 15,4 39 15,5 0 7 84,004 (1) As o f Decem ber 31, 202 3, Idaho Power had a $43 1 million comm itment related to an agreement to utilize the storage capacity of a 150 MW battery storage facility, ov er a 20-year term, sch ed uled to be o nlinein Jun e 2025. As of December 31, 2023, Idah o Power had power purch ase o bligatio n s with respect to 1 ,432 M W nameplate cap acity of on line PURPA and non-PURPA p ro jects, with an additio nal428 MW n ameplate capacity o f projects that are scheduled to b e on lin e th ro ugh 2 026. The agreements for th ese p ro jects h ave origin al contract terms rang in g from one to 3 5 years.Id aho Power's purch ased power expense associated with long -term agreements (including PURPA) was appro x imately $258 million in 2023 and $238 million in 202 2. Id aho Power also has th e fo llo win g long -term commitments (in tho usands of dollars): 2024 2025 2026 202 7 20 28 Therea fterJoint-o perating agreement payments(1) $ 2,834 $ 2 ,834 $ 2 ,834 $ 2,83 4 $ 2,8 3 4 $ 14,172Easements an d other payments(1) 2,119 2 ,163 2 ,209 2,25 5 2,3 0 2 12,258Maintenance, service, and materialsagreements(1)(2 ) 321,776 29 ,042 11 ,273 1 3,38 6 3,4 5 0 41,118FERC and oth er ind ustry -related fees(1) 18,514 17 ,020 1 6 ,830 1 6,78 0 15,9 4 9 83,032 (1) Approxim ately $28 million, $1 m illion, $20 million, an d $16 6 million of the comm itments included in join t-op erating agreement payments, easemen ts and other payments, maintenan ce, service, and materialsagreements, and FERC and other in dustry-related fees, respectively, have con tracts that do no t specify terms related to expiration . As these co ntracts are presumed to contin ue indefin itely, ten years ofinformation, estimated b ased on current contract terms, h as been includ ed in th e table fo r presentation purposes.(2) As o f Decem ber 31, 202 3, Idaho Power had a rem aining $115 million co mmitment related to fou r con tracts to acquire and own battery storag e assets with in-service dates through 2025 . Id aho Power's expense fo r operating leases was not material for th e y ears ended 202 3 an d 20 2 2. Acquisition of Additional Interest in Bo ardman-to-Heming way Transmission Project In March 202 3, Idaho Power executed a p urch ase, sale, and security agreement with the BPA to tran sfer BPA's 24 percen t interest in the Boardman-to -Hemingway tran smission lineproject to Idaho Power, bringing Idah o Power's interest in the project to ap p roximately 45 p ercent. Pursu ant to the agreement, Idah o Power has a co mmitment to prov ide lo ng-termtransmission serv ice to BPA. The ag reemen t also required BPA to mak e a $10 million secu rity payment to Id aho Power. On Idah o Po wer's balance sheet, the agreement increasedconstruction work in progress b y $31 .4 million for th e acqu ired p ermittin g interest, cash and cash equivalents by $10.0 millio n for the additional secu rity payment, and o ther n on-curren t liab ilities by $4 1.4 million fo r Idah o Power's obligation to pay for the permitting interest and to retu rn the secu rity deposit to BPA. Payments to BPA for the permitting interestare expected to be mad e ov er a 15-year p eriod beg in ning 1 0 years after energization of the tran smission line p roject, while the security depo sit is d ue to be returned to BPA upo nenergization. Guarantees Id aho Power g uarantees its portion o f reclamation activ ities an d obligations at BCC, o f wh ich IERCo owns a one-th ird interest. This gu aran tee, which is renewed annually with theWDEQ, was $4 7.6 million at Decemb er 31 , 20 2 3, represen ting IERCo 's on e-third share o f BCC's total reclamation obligation o f $142.9 millio n. BCC h as a reclamation tru st fu nd setaside specifically fo r the purpose of paying these reclamation costs. At December 31, 2023 , the valu e o f the reclamation trust fun d was $2 5 3.3 million. Du rin g 202 3, the reclamationtrust fu nd made $6.0 millio n of d istribu tio ns for reclamation activity costs asso ciated with the BCC surface mine. BCC period ically assesses the adequacy o f the reclamation tru st fu ndand its estimate of fu ture reclamatio n costs. To ensure th at the reclamation trust fund main tains adequ ate reserves, BCC h as the ability to, and d o es, add a per-ton surcharge to coalsales, all of which are made to the Jim Bridger plant. Because of the ex istence of th e fu n d and the ab ility to apply a per-ton surcharg e, th e estimated fair value of th is guarantee isminimal. Id aho Power enters in to finan cial agreements and p o wer purchase an d sale agreements that include indemnification p rovisions relating to vario u s forms of claims or liab ilities thatmay arise fro m th e transactio n s contemp lated by th ese agreements. Generally, a maximum oblig ation is n ot ex plicitly stated in the indemnification provisions and, th erefo re, th eoverall maximu m amoun t of the oblig ation under su ch indemnification p ro visions cannot be reasonably estimated. Id aho Power p eriodically evaluates the lik elihoo d of in curringcosts under such indemnities b ased on their historical experience and the ev aluation o f the specific indemnities. As o f Decemb er 31 , 202 3, management believes the likelihood isremote that Idaho Po wer would b e required to perform under such indemnification p rovisions or o th erwise incur any significant lo sses with respect to such indemnificationobligations. Idaho Po wer has n ot recorded any liability on its balance sheets with respect to th ese in demnification ob ligation s. 9 . CONTINGENCIES Id aho Power h as in th e past and ex p ect in the future to b eco me involved in vario u s claims, co ntroversies, disputes, and other con tingen t matters, some of which inv olve litigation andregulatory or other con tested p roceedin g s. The ultimate reso lution and o utcome o f litigatio n an d reg ulatory proceed ings is inherently difficult to determin e, p articu larly where (a) theremedies o r pen alties soug ht are indeterminate, (b) th e p ro ceeding s are in the early stages or the substan tiv e issues have not b een well develo ped, or (c) the matters involv e comp lex o rnovel legal theories or a large n umber of p arties. In acco rd ance with applicable acco unting g uidan ce, Idaho Po wer, as ap p licable, establishes an accrual for leg al pro ceeding s whenthose matters p roceed to a stage where th ey presen t loss contin g encies that are both probable and reaso n ably estimable. If the loss contin gency at issue is not both p robab le andreasonably estimab le, Id aho Power d oes no t estab lish an accrual and the matter will co n tinue to be mo nitored for an y develo pments that wou ld make the loss conting ency bothprobable and reasonably estimab le. As of th e date of this rep ort, Idaho Power's accruals for lo ss conting encies are not material to their financial statements as a whole; however, futureaccruals could be material in a g iven period . Idaho Po wer's determination is based on currently available in formatio n, and estimates presen ted in finan cial statements and o th er fin ancial d isclosu res invo lve sign ifican t judgment and may be su bject to significant uncertainty. Fo r matters that affect Idaho Power's o perations, Idaho Power intends to seek, to the extent permissib le and appropriate, recovery throug h the ratemak ing pro cess of costs incu rred, althou gh there is n o assuran ce that su ch recov ery wou ld be gran ted. Id aho Power is p arty to legal claims and legal, tax, and regu latory actio ns and proceedings in th e ord inary course of bu siness and, as no ted abov e, record s an accrual for associated loss conting encies when they are prob able and reaso nab ly estimable. In connection with its utility op eratio n s, Idah o Po wer is su bject to claims b y indiv iduals, entities, and governmental agencies for damag es for alleged p ersonal injury, property damage, and economic lo sses, relatin g to th e comp any's provision of electric service and the op eratio n of its po wer supply,agencies for damag es for alleged p ersonal injury, property damage, and economic lo sses, relatin g to th e comp any's provision of electric service and the op eratio n of its po wer supply, transmission, and d istribu tion facilities. Some of th o se claims relate to electrical contacts, serv ice quality, p roperty damage, and wildfires. In recen t years, utilities in the western United States have been subject to sig nificant liab ility for perso nal in jury, loss of life, property damage, trespass, and eco n omic losses, and in so me cases, punitive damages and criminal charges, associated with wild fires that originated fro m utility property, most co mmo nly transmissio n an d distribution lines. Id aho Power h as also regularly receiv ed claims by g overn mental agen cies and p rivate lan downers for d amages for fires allegedly o rig inating from Idaho Power's transmission and d istribu tion system. As of the date of this report, Idah o Power believes that resolution of ex istin g claims will not h ave a material adverse effect on its financial statemen ts. Id aho Power is also actively mon ito ring various pending env iro nmental regulations an d executive orders related to environ men tal matters th at may have a sig nificant imp act on its fu ture o perations. Given uncertainties reg arding the outco me, timin g, and comp liance plans for th ese environ men tal matters, Id aho Power is u nable to estimate the finan cial impact o f th ese regulations. 1 0. BENEFIT PLANS Id aho Power spo n so rs d efined benefit and other postretiremen t ben efit plans that cov er the majority o f its emp loyees. Idaho Power also sp o nsors a d efined co ntribution 401(k) emp lo yee savin gs plan and provid es certain post-emp loyment benefits. Pension Plans Id aho Power h as a noncontributo ry defin ed benefit pensio n plan (pension plan) and two n onqualified defined benefit plans fo r certain senior management emp loyees, the SMSP. Idaho Power also has a non qualified defined ben efit pension p lan fo r directors that was frozen in 2002. Remaining v ested ben efits from that p lan are in clud ed with th e SMSP in the d isclosures below. Th e benefits u nder these plans are b ased on years of service an d the employee's final average earnings. Th e follo wing table summarizes the ch anges in benefit obligatio ns and plan assets of th ese p lans (in thousan d s of dollars): Pension Plan SMSP 2023 2022 2 023 2 022 Cha nge in projected benefit obliga tion: Benefit o bligation at January 1 $ 9 5 3,76 9 $ 1,34 6,530 $ 99 ,976 $ 13 3 ,012 Service cost 2 9,84 3 5 2,025 612 1 ,185 In terest cost 5 1,27 7 3 9,670 5 ,322 3 ,897 Actuarial loss (gain) 4 1,53 9 (43 8,297 ) 6 ,518 (3 2 ,009 ) Plan amendment 11 Benefits paid (48,41 2) (4 6,159 ) (6 ,630) (6 ,109 ) Projected b enefit obligation at December 3 1 1,0 2 8,01 6 95 3,769 105 ,809 9 9 ,976 Cha nge in plan assets: Fair value at January 1 8 3 9,72 8 98 4,464 Actual return o n plan assets 7 8,19 7 (13 8,577 ) Employer co ntributions 4 8,00 0 4 0,000 Benefits paid (48,41 2) (4 6,159 ) Fair value at December 31 9 1 7,51 3 83 9,728 Funded status at en d of y ear $ (110,50 3) $ (11 4,041 ) $ (105 ,809) $ (9 9 ,976 ) Amo unts recog nized in AOCI consist o f: Net loss $ 1 0 8,33 4 $ 8 3,263 $ 21 ,074 $ 1 5 ,127 Prior service cost 3 1 37 2 ,200 2 ,408 Subtotal 1 0 8,36 5 8 3,300 23 ,274 1 7 ,535 Less amo unt recorded as regulatory asset(1) (1 08,36 5) (8 3,300 ) Net amount reco g nized in AOCI $ $ $ 23 ,274 $ 1 7 ,535 Accumulated benefit oblig a tion $ 8 9 2,32 5 $ 83 7,377 $ 99 ,786 $ 9 3 ,995 (1) Changes in the fun ded status o f th e pension plan that would b e recorded in AOCI fo r an unregulated entity are record ed as a regu latory asset for Id aho Power as Id ah o Power b elieves it is probable that an amo un t equ al to the regulato ry asset will be collected th rough the setting of fu ture rates. Th e actuarial lo sses reflected in the ben efit ob lig ations fo r the p ension and SMSP plan s in 2023 are due primarily to decreases in the assumed d iscount rates of both p lans from December 31, 2022, to December 3 1, 2 023. Th e actuarial g ains reflected in the benefit oblig ations for th e p ension and SM SP plans in 2022 are due primarily to in creases in th e assu med discou nt rates of bo th plan s from December 31, 2 021, to December 3 1, 20 22. For mo re in fo rmatio n on discoun t rates, see "Plan Assu mption s" below in this Note 10. As a non-q u alified plan , the SMSP has no plan assets. Ho wever, Idaho Po wer has a Rab b i trust design ated to p ro vide funding for SMSP ob lig ations. Th e Rab bi trust ho ld s investments in marketable securities and corp orate-own ed life insurance. The recorded value o f these investments was approx imately $1 46.2 million and $134.2 millio n at December 31, 2023 and 2 022, respectively. Th e follo wing table shows the components of net periodic pen sion cost fo r these plan s (in thousan ds of do llars). Fo r purposes o f calculating th e expected return on p lan assets, the mark et-related value of assets is equal to th e fair valu e o f the assets. Pensio n Plan SMSP 2 023 2 022 2 0 21 20 23 2022 202 1 Service cost $ 29,8 43 $ 52,0 2 5 $ 54,20 2 $ 612 $ 1,1 85 $ 813 In terest cost 51,2 77 39,6 7 0 37,31 7 5,322 3,8 97 3,557 Ex pected return o n assets (61,7 28) (72,3 48) (64,0 9 0) Amortizatio n of n et lo ss 12,2 7 3 23,79 6 570 4,2 29 4,205 Amortizatio n of p rior service cost 6 6 6 219 2 79 296 Net perio dic p ension cost 19,3 98 31,6 2 6 51,23 1 6,723 9,5 90 8,871 Regulato ry deferral of net perio dic p ension cost(1) (18,5 53) (30,1 97) (48,9 6 2) Previou sly deferred pension cost recog n ized(1) 17,1 54 17,1 5 4 17,15 4 Net periodic pension cost recognized for financial reporting(1 ) $ 17,9 99 $ 18,5 8 3 $ 19,42 3 $ 6,723 $ 9,5 90 $ 8,871 (1) Net p eriodic pension co sts fo r the pensio n p lan are recogn ized for financial rep orting based u po n the auth orizatio n of each regulatory jurisdictio n in wh ich Id aho Power operates. Under an IPUC ord er, the Idaho p ortion of n et perio dic p ension cost is recorded as a regulatory asset and is recognized in the incom e statement as those costs are reco vered throu gh rates. agencies for damag es for alleged p ersonal injury, property damage, and economic lo sses, relatin g to th e comp any's provision of electric service and the op eratio n of its po wer supply,transmission, and d istribu tion facilities. Some of th o se claims relate to electrical contacts, serv ice quality, p roperty damage, and wildfires. In recen t years, utilities in the westernUnited States have been subject to sig nificant liab ility for perso nal in jury, loss of life, property damage, trespass, and eco n omic losses, and in so me cases, punitive damages andcriminal charges, associated with wild fires that originated fro m utility property, most co mmo nly transmissio n an d distribution lines. Id aho Power h as also regularly receiv ed claims bygovernmental agen cies and p rivate lan downers for d amages for fires allegedly o rig inating from Idaho Power's transmission and d istribu tion system. As of the date of this report, Idah oPower believes that resolution of ex istin g claims will not h ave a material adverse effect on its financial statemen ts. Id aho Power is also actively mon ito ring various pending env iro nmental regulations an d executive orders related to environ men tal matters th at may have a sig nificant imp act on itsfuture o perations. Given uncertainties reg arding the outco me, timin g, and comp liance plans for th ese environ men tal matters, Id aho Power is u nable to estimate the finan cial impact o fthese regulations. 1 0. BENEFIT PLANS Id aho Power spo n so rs d efined benefit and other postretiremen t ben efit plans that cov er the majority o f its emp loyees. Idaho Power also sp o nsors a d efined co ntribution 401(k)emp lo yee savin gs plan and provid es certain post-emp loyment benefits. Pension Plans Id aho Power h as a noncontributo ry defin ed benefit pensio n plan (pension plan) and two n onqualified defined benefit plans fo r certain senior management emp loyees, the SMSP. IdahoPower also has a non qualified defined ben efit pension p lan fo r directors that was frozen in 2002. Remaining v ested ben efits from that p lan are in clud ed with th e SMSP in thedisclosures below. Th e benefits u nder these plans are b ased on years of service an d the employee's final average earnings. Th e follo wing table summarizes the ch anges in benefit obligatio ns and plan assets of th ese p lans (in thousan d s of dollars): Pension Plan SMSP 2023 2022 2 023 2 022 Cha nge in projected benefit obliga tion: Benefit o bligation at January 1 $ 9 5 3,76 9 $ 1,34 6,530 $ 99 ,976 $ 13 3 ,012Service cost 2 9,84 3 5 2,025 612 1 ,185Interest cost 5 1,27 7 3 9,670 5 ,322 3 ,897Actuarial loss (gain) 4 1,53 9 (43 8,297 ) 6 ,518 (3 2 ,009 )Plan amendment 11 Benefits paid (48,41 2) (4 6,159 ) (6 ,630) (6 ,109 )Projected b enefit obligation at December 3 1 1,0 2 8,01 6 95 3,769 105 ,809 9 9 ,976Change in plan assets: Fair value at January 1 8 3 9,72 8 98 4,464 Actual return o n plan assets 7 8,19 7 (13 8,577 ) Employer co ntributions 4 8,00 0 4 0,000 Benefits paid (48,41 2) (4 6,159 ) Fair value at December 31 9 1 7,51 3 83 9,728 Funded status at en d of y ear $ (110,50 3) $ (11 4,041 ) $ (105 ,809) $ (9 9 ,976 ) Amo unts recog nized in AOCI consist o f: Net loss $ 1 0 8,33 4 $ 8 3,263 $ 21 ,074 $ 1 5 ,127Prior service cost 3 1 37 2 ,200 2 ,408Subtotal 1 0 8,36 5 8 3,300 23 ,274 1 7 ,535Less amo unt recorded as regulatory asset(1) (1 08,36 5) (8 3,300 ) Net amount reco g nized in AOCI $ $ $ 23 ,274 $ 1 7 ,535Accumulated benefit oblig a tion $ 8 9 2,32 5 $ 83 7,377 $ 99 ,786 $ 9 3 ,995 (1) Changes in the fun ded status o f th e pension plan that would b e recorded in AOCI fo r an unregulated entity are record ed as a regu latory asset for Id aho Power as Id ah o Power b elieves it is probable that anamount equ al to the regulato ry asset will be collected th rough the setting of fu ture rates. Th e actuarial lo sses reflected in the ben efit ob lig ations fo r the p ension and SMSP plan s in 2023 are due primarily to decreases in the assumed d iscount rates of both p lans fromDecember 31, 2022, to December 3 1, 2 023. Th e actuarial g ains reflected in the benefit oblig ations for th e p ension and SM SP plans in 2022 are due primarily to in creases in th eassumed discou nt rates of bo th plan s from December 31, 2 021, to December 3 1, 20 22. For mo re in fo rmatio n on discoun t rates, see "Plan Assu mption s" below in this Note 10. As a non-q u alified plan , the SMSP has no plan assets. Ho wever, Idaho Po wer has a Rab b i trust design ated to p ro vide funding for SMSP ob lig ations. Th e Rab bi trust ho ld s investmentsin marketable securities and corp orate-own ed life insurance. The recorded value o f these investments was approx imately $1 46.2 million and $134.2 millio n at December 31, 2023 and2022, respectively. Th e follo wing table shows the components of net periodic pen sion cost fo r these plan s (in thousan ds of do llars). Fo r purposes o f calculating th e expected return on p lan assets, themarket-related value of assets is equal to th e fair valu e o f the assets. Pensio n Plan SMSP 2 023 2 022 2 0 21 20 23 2022 202 1Service cost $ 29,8 43 $ 52,0 2 5 $ 54,20 2 $ 612 $ 1,1 85 $ 813Interest cost 51,2 77 39,6 7 0 37,31 7 5,322 3,8 97 3,557Expected return o n assets (61,7 28) (72,3 48) (64,0 9 0) Amortizatio n of n et lo ss 12,2 7 3 23,79 6 570 4,2 29 4,205Amortization of p rior service cost 6 6 6 219 2 79 296Net perio dic p ension cost 19,3 98 31,6 2 6 51,23 1 6,723 9,5 90 8,871Regulatory deferral of net perio dic p ension cost(1) (18,5 53) (30,1 97) (48,9 6 2) Previou sly deferred pension cost recog n ized(1) 17,1 54 17,1 5 4 17,15 4 Net periodic pension cost recognized for financial reporting(1 ) $ 17,9 99 $ 18,5 8 3 $ 19,42 3 $ 6,723 $ 9,5 90 $ 8,871 (1) Net p eriodic pension co sts fo r the pensio n p lan are recogn ized for financial rep orting based u po n the auth orizatio n of each regulatory jurisdictio n in wh ich Id aho Power operates. Under an IPUC ord er, the Idaho p ortion of n et perio dic p ension cost is recorded as a regulatory asset and is recognized in the incom e statement as those costs are reco vered throu gh rates. Th e follo wing table shows the components of oth er comp rehensiv e income (loss) for the plans (in tho usands of dollars): Pension Plan SMSP 2023 20 2 2 2 023 2 022 Actuarial (loss) g ain during th e y ear $ (25 ,071) $ 227,3 72 $ (6,517 ) $ 32 ,009 Plan amen dment service cost (11 ) Reclassification adjustments for: Amortization of net loss 12,2 73 570 4 ,229 Amortization of prio r service cost 6 6 219 279 Adju stment fo r deferred tax effects 6 ,452 (61,6 86) 1,477 (9 ,399) Adju stment d ue to the effects of regulatio n 18 ,613 (177,9 65) Other co mprehensive income (loss) recog nized related to pension b enefit p lans $ $ $ (4,262 ) $ 27,118 Th e follo wing table summarizes the ex pected fu ture b enefit pay ments of these plans (in tho u sands of dollars): 202 4 20 25 2 0 26 2 027 2028 2 0 29-203 3 Pension Plan $ 4 9,31 6 $ 50,73 6 $ 52,2 75 $ 53,7 77 $ 55,322 $ 303,171 SM SP 6,60 8 6,76 1 6,8 47 6,8 87 6,975 36,320 Id aho Power's funding policy for the pension plan is to contrib u te at least the minimum required und er the Emp loyee Retiremen t Inco me Security Act of 197 4 (ERISA) but no t more th an th e maximum amo unt d eductible fo r inco me tax purposes. In 20 2 3 and 20 22, Id aho Power elected to co n tribute more than the minimum required amoun ts in order to b rin g the p ension plan to a more fund ed p ositio n, to reduce fu ture required contribution s, and to reduce Pension Ben efit Guaranty Corp o ration premiums. As of th e date of this rep ort, Idaho Power have no estimated min imum req uired contrib u tions to th e pension p lan fo r 2024. Depending on market co nditions and cash flow considerations in 2023, Idah o Power cou ld contribu te up to $3 0 millio n to th e pension p lan d uring 2 0 24 in order to help balance th e regulato ry collectio n of th ese expenditures with the amo unt and timing of contrib u tions an d to mitigate th e cost of being in an underfunded po sition . Po stretirement Benefits Id aho Power maintains a defined b enefit postretiremen t ben efit plan (consistin g of h ealth care and d eath benefits) that co v ers all emp loyees who were en rolled in the active-employ ee g roup p lan at the time of retirement as well as th eir spou ses and qualify ing depen den ts. Retirees hired on or after January 1, 1999, hav e access to the stand ard medical o ption at full cost, with n o co ntribution by Idaho Power. Benefits for emp loyees wh o retire after December 3 1, 2 0 02, are limited to a fixed amount, wh ich h as limited the growth o f Idah o Power's fu ture o bligatio ns under this plan. Th e follo wing table summarizes the ch anges in benefit obligatio n and plan assets (in thousan ds of do llars): 20 2 3 2022 Cha nge in accumulated benefit oblig ation: Benefit o bligation at January 1 $ 5 9,099 $ 74,075 Service cost 658 1,071 In terest cost 2,980 2,112 Actuarial gain (2,004 ) (21,845) Benefits paid(1) (4,669 ) (4,379) Plan amendments 8,065 Benefit o bligation at December 31 5 6,064 59,099 Cha nge in plan assets: Fair value of plan assets at Janu ary 1 2 8,565 41,464 Actual return o n plan assets 7,219 (6,586) Employer co ntributions(1 ) 690 (1,934) Benefits paid(1) (4,670 ) (4,379) Fair value of plan assets at Decemb er 3 1 3 1,804 28,565 Funded status at en d of y ear (includ ed in non curren t liab ilities) $ (2 4,260 ) $ (30,534) (1) Contribu tions and ben efits paid are each net of $2.6 million and $2.9 million of p lan p articipant contribu tio ns fo r 2023 and 20 22 , respectively. Amounts recogn ized in AOCI consist of the following (in thou sands of d ollars): 2 0 23 20 22 Net gain $ (27 ,231) $ (20,896) Prior service cost 6 ,184 7,849 Su b total (21 ,047) (13,047) Less amo unt recogn ized in regulato ry assets 21 ,047 13,047 Net amount reco g nized in AOCI $ $ Th e n et periodic postretiremen t ben efit cost was as follo ws (in th ousand s of dollars): 20 23 20 22 Service cost $ 658 $ 1,071 In terest cost 2,980 2,112 Ex pected return o n plan assets (1 ,650) (2,351) Amortizatio n of n et lo ss (1 ,237) (31) Amortizatio n of p rior service cost 1,665 295 Net perio dic p ostretirement b enefit co st $ 2,416 $ 1,096 Th e follo wing table shows the components of oth er comp rehensiv e income for th e p lan (in thousan ds of do llars): Th e follo wing table shows the components of oth er comp rehensiv e income (loss) for the plans (in tho usands of dollars): Pension Plan SMSP 2023 20 2 2 2 023 2 022 Actuarial (loss) g ain during th e y ear $ (25 ,071) $ 227,3 72 $ (6,517 ) $ 32 ,009 Plan amen dment service cost (11 ) Reclassification adjustments for: Amortization of net loss 12,2 73 570 4 ,229 Amortization of prio r service cost 6 6 219 279 Adju stment fo r deferred tax effects 6 ,452 (61,6 86) 1,477 (9 ,399) Adju stment d ue to the effects of regulatio n 18 ,613 (177,9 65) Other co mprehensive income (loss)recog nized related to pension b enefitplans $ $ $ (4,262 ) $ 27,118 Th e follo wing table summarizes the ex pected fu ture b enefit pay ments of these plans (in tho u sands of dollars): 202 4 20 25 2 0 26 2 027 2028 2 0 29-203 3Pension Plan $ 4 9,31 6 $ 50,73 6 $ 52,2 75 $ 53,7 77 $ 55,322 $ 303,171SMSP 6,60 8 6,76 1 6,8 47 6,8 87 6,975 36,320 Id aho Power's funding policy for the pension plan is to contrib u te at least the minimum required und er the Emp loyee Retiremen t Inco me Security Act of 197 4 (ERISA) but no t morethan th e maximum amo unt d eductible fo r inco me tax purposes. In 20 2 3 and 20 22, Id aho Power elected to co n tribute more than the minimum required amoun ts in order to b rin g thepension plan to a more fund ed p ositio n, to reduce fu ture required contribution s, and to reduce Pension Ben efit Guaranty Corp o ration premiums. As of th e date of this rep ort, IdahoPower have no estimated min imum req uired contrib u tions to th e pension p lan fo r 2024. Depending on market co nditions and cash flow considerations in 2023, Idah o Power cou ldcontribute up to $3 0 millio n to th e pension p lan d uring 2 0 24 in order to help balance th e regulato ry collectio n of th ese expenditures with the amo unt and timing of contrib u tions an dto mitigate th e cost of being in an underfunded po sition . Po stretirement Benefits Id aho Power maintains a defined b enefit postretiremen t ben efit plan (consistin g of h ealth care and d eath benefits) that co v ers all emp loyees who were en rolled in the active-employ eegroup p lan at the time of retirement as well as th eir spou ses and qualify ing depen den ts. Retirees hired on or after January 1, 1999, hav e access to the stand ard medical o ption at fullcost, with n o co ntribution by Idaho Power. Benefits for emp loyees wh o retire after December 3 1, 2 0 02, are limited to a fixed amount, wh ich h as limited the growth o f Idah o Power'sfuture o bligatio ns under this plan. Th e follo wing table summarizes the ch anges in benefit obligatio n and plan assets (in thousan ds of do llars): 20 2 3 2022Change in accumulated benefit oblig ation: Benefit o bligation at January 1 $ 5 9,099 $ 74,075Service cost 658 1,071Interest cost 2,980 2,112Actuarial gain (2,004 ) (21,845)Benefits paid(1) (4,669 ) (4,379)Plan amendments 8,065Benefit o bligation at December 31 5 6,064 59,099Change in plan assets: Fair value of plan assets at Janu ary 1 2 8,565 41,464Actual return o n plan assets 7,219 (6,586)Employer co ntributions(1 ) 690 (1,934)Benefits paid(1) (4,670 ) (4,379)Fair value of plan assets at Decemb er 3 1 3 1,804 28,565Funded status at en d of y ear (includ ed in non curren t liab ilities) $ (2 4,260 ) $ (30,534) (1) Contribu tions and ben efits paid are each net of $2.6 million and $2.9 million of p lan p articipant contribu tio ns fo r 2023 and 20 22 , respectively. Amounts recogn ized in AOCI consist of the following (in thou sands of d ollars): 2 0 23 20 22Net gain $ (27 ,231) $ (20,896)Prior service cost 6 ,184 7,849Subtotal (21 ,047) (13,047)Less amo unt recogn ized in regulato ry assets 21 ,047 13,047Net amount reco g nized in AOCI $ $ Th e n et periodic postretiremen t ben efit cost was as follo ws (in th ousand s of dollars): 20 23 20 22 Service cost $ 658 $ 1,071 In terest cost 2,980 2,112 Ex pected return o n plan assets (1 ,650) (2,351) Amortizatio n of n et lo ss (1 ,237) (31) Amortizatio n of p rior service cost 1,665 295 Net perio dic p ostretirement b enefit co st $ 2,416 $ 1,096 Th e follo wing table shows the components of oth er comp rehensiv e income for th e p lan (in thousan ds of do llars): 202 3 2022 Actuarial gain during the year $ 7 ,572 $ 12,9 08 Prior service cost arising during th e y ear (8,0 65) Reclassification adjustments for: Amortization of net loss (1 ,237) (31) Amo rtizatio n of p rior service cost 1 ,665 2 95 Adju stment fo r deferred tax effects (2 ,059) (1,3 15) Adju stment d ue to the effects of regulatio n (5 ,941) (3,7 92) Other co mprehensive income related to postretirement benefit p lans $ $ Th e follo wing table summarizes the ex pected fu ture b enefit pay ments of the postretirement benefit p lan (in thousan ds of do llars): 2024 2025 202 6 202 7 2 0 28 202 9 -2033 Ex pected b enefit payments $ 4,909 $ 4,734 $ 4 ,556 $ 4,38 6 $ 4,2 77 $ 19,98 8 Pla n Assumptions Th e follo wing table sets forth the weighted -average assump tions used at th e end of each y ear to determin e b enefit obligations for all Idaho Po wer-sp onsored pen sion and p ostretirement benefits plan s: Pensio n Plan SMSP Postretirement Benefits 2023 2022 20 2 3 2 022 202 3 2 022 Discou nt rate 5.10 % 5.45 % 5 .20 % 5 .50 % 5 .15 % 5 .45 % Rate of compen sation increase(1) 4.43 % 4.49 % 4 .75 % 4 .75 % Medical tren d rate 7.1 % 6 .7 % Dental trend rate 3.5 % 3 .5 % Measuremen t date 12/31 /2 023 12/31 /2022 1 2/31/20 23 12/31/2 0 22 12/31/2 023 1 2/31/20 22 (1) The 20 23 rate of compen sation in crease assu mptio n for th e pension plan inclu des an inflation component of 2.40 % plu s a 2.03% comp osite merit increase component th at is b ased on emp loyees' years of service. Merit salary increases are assumed to be 10 .6% fo r emp loyees in their first year of serv ice an d scale do wn to 3 .4% fo r emp loyees in their fo rtieth year of service and b eyon d. Th e follo wing table sets forth the weighted -average assump tions used to determin e n et periodic ben efit cost for all Idah o Power-spo n so red p ension and postretiremen t ben efit plans: Pensio n Plan SMSP Postretirement Benefits 2023 20 2 2 2023 2022 2 0 23 2022 Discou nt rate 5.45 % 3.0 5 % 5.50 % 3 .00 % 5.4 5 % 2.95 % Ex pected lo ng-term rate of return o n assets 7.40 % 7.4 0 % 6.0 0 % 6.00 % Rate of compen sation increase 4.49 % 4.4 9 % 4.75 % 4 .75 % % Medical tren d rate 6.7 % 5 .8 % Dental trend rate 3.5 % 3 .5 % Th e assumed health care cost trend rate used to measu re the expected cost of health benefits covered b y the postretiremen t plan was 6.7 percen t in 20 2 3 and is assumed to increase to 7 .1 p ercent in 2024, 6.5 percent in 202 5, decrease to 5.8 percen t in 202 6, and to grad ually decrease to 3 .8 percent by 2074. The assumed dental cost tren d rate used to measure the expected co st of dental b enefits covered by th e plan was 3.5 percent, or equal to th e medical trend rate if lower, for all years. Pla n Assets Pension Asset Alloca tio n Policy: The targ et allocation and actual allo catio ns at December 31, 2023, for the pension asset portfolio b y asset class is set fo rth below: Asset Class Ta rget Alloca tio n Actual Allocation December 31 , 2 023 Debt securities 2 5 % 2 4 % Eq uity securities 5 6 % 6 0 % Real estate 8 % 8 % Other plan assets 11 % 8 % Total 10 0 % 10 0 % Assets are reb alan ced as n ecessary to keep the portfolio close to target allocations. Th e plan's p rincipal investmen t objective is to maximize total return (d efined as th e sum of realized in terest and d ividen d income an d realized and un realized gain or loss in market price) consistent with p ru den t parameters of risk and th e liability pro file of th e p o rtfolio. Emphasis is p laced o n preservatio n an d growth o f capital along with adequacy of cash flow sufficient to fu nd curren t and future pay men ts to plan participants. Th e three majo r goals in Idah o Po wer's asset allocation process are to: determine if the investmen ts h ave the potential to earn the rate of return assumed in the actuarial liab ility calculations; match th e cash flow n eed s of the plan . Idaho Po wer sets debt security allocations sufficient to cover ap p roximately five y ears o f benefit p ayments. Id aho Power then u tilizes growth in stru men ts (equities, real estate, v enture capital) to fund the longer-term liabilities o f the plan; and maintain a pru dent risk profile consistent with ERISA fiduciary stan d ards. Allowab le plan inv estments inclu d e stocks an d stock funds, in v estment-grad e b o nds an d bo n d fund s, real estate fund s, private infrastru cture funds, private direct lending funds, p rivate eq uity fund s, and cash an d cash eq uivalents. With the exception of real estate h oldings, private infrastructure holding s, private direct lending loan s, and private equity, in vestments mu st b e readily marketable so that an entire h olding can be disposed of quickly with o nly a min o r effect u pon market price. Rate-of-retu rn projection s for plan assets are b ased o n historical risk/retu rn relationships among asset classes. The primary measu re is the historical risk premium each asset class has d elivered versus the yield on th e Moo dy's AA Corporate Bon d Index. Th is h isto rical risk premium is th en added to th e curren t yield on th e Moo d y's AA Corporate Bond Index. Add itio nal analysis is performed to measure th e expected ran ge o f return s, as well as wo rst-case and best-case scenario s. Based o n the cu rrent in terest rate environmen t, cu rrent rate-of- return expectations are lower th an th e n o minal retu rn s generated ov er the past 30 years when interest rates were g enerally h igher. 202 3 2022 Actuarial gain during the year $ 7 ,572 $ 12,9 08 Prior service cost arising during th e y ear (8,0 65) Reclassification adjustments for: Amortization of net loss (1 ,237) (31) Amo rtizatio n of p rior service cost 1 ,665 2 95 Adju stment fo r deferred tax effects (2 ,059) (1,3 15) Adju stment d ue to the effects of regulatio n (5 ,941) (3,7 92) Other co mprehensive income related to postretirement benefit p lans $ $ Th e follo wing table summarizes the ex pected fu ture b enefit pay ments of the postretirement benefit p lan (in thousan ds of do llars): 2024 2025 202 6 202 7 2 0 28 202 9 -2033Expected b enefit payments $ 4,909 $ 4,734 $ 4 ,556 $ 4,38 6 $ 4,2 77 $ 19,98 8 Pla n Assumptions Th e follo wing table sets forth the weighted -average assump tions used at th e end of each y ear to determin e b enefit obligations for all Idaho Po wer-sp onsored pen sion andpostretirement benefits plan s: Pensio n Plan SMSP PostretirementBenefits 2023 2022 20 2 3 2 022 202 3 2 022Discount rate 5.10 % 5.45 % 5 .20 % 5 .50 % 5 .15 % 5 .45 %Rate of compen sation increase(1) 4.43 % 4.49 % 4 .75 % 4 .75 % Medical tren d rate 7.1 % 6 .7 %Dental trend rate 3.5 % 3 .5 %Measuremen t date 12/31 /2 023 12/31 /2022 1 2/31/20 23 12/31/2 0 22 12/31/2 023 1 2/31/20 22 (1) The 20 23 rate of compen sation in crease assu mptio n for th e pension plan inclu des an inflation component of 2.40 % plu s a 2.03% comp osite merit increase component th at is b ased on emp loyees' years ofservice. Merit salary increases are assumed to be 10 .6% fo r emp loyees in their first year of serv ice an d scale do wn to 3 .4% fo r emp loyees in their fo rtieth year of service and b eyon d. Th e follo wing table sets forth the weighted -average assump tions used to determin e n et periodic ben efit cost for all Idah o Power-spo n so red p ension and postretiremen t ben efit plans: Pensio n Plan SMSP PostretirementBenefits 2023 20 2 2 2023 2022 2 0 23 2022 Discou nt rate 5.45 % 3.0 5 % 5.50 % 3 .00 % 5.4 5 % 2.95 % Ex pected lo ng-term rate of returnon assets 7.40 % 7.4 0 % 6.0 0 % 6.00 % Rate of compen sation increase 4.49 % 4.4 9 % 4.75 % 4 .75 % % Medical tren d rate 6.7 % 5 .8 % Dental trend rate 3.5 % 3 .5 % Th e assumed health care cost trend rate used to measu re the expected cost of health benefits covered b y the postretiremen t plan was 6.7 percen t in 20 2 3 and is assumed to increase to7.1 p ercent in 2024, 6.5 percent in 202 5, decrease to 5.8 percen t in 202 6, and to grad ually decrease to 3 .8 percent by 2074. The assumed dental cost tren d rate used to measure theexpected co st of dental b enefits covered by th e plan was 3.5 percent, or equal to th e medical trend rate if lower, for all years. Pla n Assets Pension Asset Alloca tio n Policy: The targ et allocation and actual allo catio ns at December 31, 2023, for the pension asset portfolio b y asset class is set fo rth below:Asset Class Ta rgetAllocatio n ActualAllocationDecember 31 ,2 023Debt securities 2 5 % 2 4 %Eq uity securities 5 6 % 6 0 %Real estate 8 % 8 %Other plan assets 11 % 8 %Total 10 0 % 10 0 % Assets are reb alan ced as n ecessary to keep the portfolio close to target allocations. Th e plan's p rincipal investmen t objective is to maximize total return (d efined as th e sum of realizedinterest and d ividen d income an d realized and un realized gain or loss in market price) consistent with p ru den t parameters of risk and th e liability pro file of th e p o rtfolio. Emphasis isplaced o n preservatio n an d growth o f capital along with adequacy of cash flow sufficient to fu nd curren t and future pay men ts to plan participants. Th e three majo r goals in Idah o Po wer's asset allocation process are to: determine if the investmen ts h ave the potential to earn the rate of return assumed in the actuarial liab ility calculations; match th e cash flow n eed s of the plan . Idaho Po wer sets debt security allocations sufficient to cover ap p roximately five y ears o f benefit p ayments. Id aho Power then u tilizesgrowth in stru men ts (equities, real estate, v enture capital) to fund the longer-term liabilities o f the plan; and maintain a pru dent risk profile consistent with ERISA fiduciary stan d ards. Allowab le plan inv estments inclu d e stocks an d stock funds, in v estment-grad e b o nds an d bo n d fund s, real estate fund s, private infrastru cture funds, private direct lending funds,p rivate eq uity fund s, and cash an d cash eq uivalents. With the exception of real estate h oldings, private infrastructure holding s, private direct lending loan s, and private equity,in vestments mu st b e readily marketable so that an entire h olding can be disposed of quickly with o nly a min o r effect u pon market price. Rate-of-retu rn projection s for plan assets are b ased o n historical risk/retu rn relationships among asset classes. The primary measu re is the historical risk premium each asset class has d elivered versus the yield on th e Moo dy's AA Corporate Bon d Index. Th is h isto rical risk premium is th en added to th e curren t yield on th e Moo d y's AA Corporate Bond Index. Add itio nal analysis is performed to measure th e expected ran ge o f return s, as well as wo rst-case and best-case scenario s. Based o n the cu rrent in terest rate environmen t, cu rrent rate-of- return expectations are lower th an th e n o minal retu rn s generated ov er the past 30 years when interest rates were g enerally h igher. Id aho Power's asset modelin g process also u tilizes h istorical market retu rns to measure the portfolio's ex p osure to a "worst-case" mark et scenario, to determine how much performance could vary from th e expected "average" perfo rman ce over vario u s time period s. This "worst-case" mo deling , in addition to cash flow match ing and d iv ersification by asset class and in vestment style, prov id es the basis for man aging the risk associated with in vesting portfolio assets. Fair Va lue o f Plan Assets: Idah o Power classifies its pension p lan and p ostretirement b enefit plan investmen ts u sin g the three-level fair value hierarch y described in Note 15 - "Fair Value Measu rements." The following table presen ts th e fair valu e o f the plans' investments b y asset category (in thousands of d o llars). Lev el 1 Lev el 2 Lev el 3 To tal Assets at December 31, 2023 Cash and cash equiv alen ts $ 2 8,830 $ $ $ 28,830 Intermediate bond s 3 5,747 182 ,280 218,027 Equity Securities: Large-Cap 9 3,879 93,879 Equity Securities: Mid-Cap 10 5,700 105,700 Equity Securities: Small-Cap 7 5,596 75,596 Equity Securities: Micro-Cap 3 7,759 37,759 Equity Securities: Global an d Internation al 5 8,401 58,401 Equity Securities: Emerging Markets 7,850 7,850 Pla n assets measured at NAV (no t subject to hiera rchy disclo sure) Commingled Fun d: Equity Securities: Global an d Intern ational 131,921 Commingled Fun d: Equity Securities: Emerging M arkets 40,398 Direct Lend ing Fu nd: Fix ed In come 2,970 Real estate 74,426 Private mark et inv estments 41,756 To tal $ 44 3,762 $ 182 ,280 $ $ 917,513 Postretirement plan assets(1) $ 1,726 $ 30 ,078 $ $ 31,804 Lev el 1 Lev el 2 Lev el 3 To tal Assets at December 31, 2022 Cash and cash equiv alen ts $ 11,679 $ $ $ 11,679 Intermediate bond s 3 3,305 166 ,530 199,835 Equity Securities: Large-Cap 8 5,617 85,617 Equity Securities: Mid-Cap 9 0,049 90,049 Equity Securities: Small-Cap 6 5,505 65,505 Equity Securities: Micro-Cap 3 3,438 33,438 Equity Securities: Global an d Internation al 5 2,876 52,876 Equity Securities: Emerging Markets 6,964 6,964 Pla n assets measured at NAV (no t subject to hiera rchy disclo sure) Commingled Fun d: Equity Securities: Global an d Intern ational 117,631 Commingled Fun d: Equity Securities: Emerging M arkets 42,119 Real estate 83,676 Private mark et inv estments 50,339 To tal $ 37 9,433 $ 166 ,530 $ $ 839,728 Postretirement plan assets(1) $ 2,009 $ 26 ,556 $ $ 28,565 (1) The po stretirement benefits assets are p rimarily life insurance co ntracts. For the years en ded December 31, 2023 and 2022 , there were no material transfers into or ou t of Lev els 1, 2, o r 3. Fair Va lue Measurement o f Level 2 Plan assets and Plan a ssets mea sured at NAV: Level 2 Bonds: These inv estments represent United States gov ernment, agency bond s, and corp orate bond s. The United States go vernmen t and agency bond s, as well as the corp orate b onds, are n ot trad ed on an ex change an d are valued utilizing market p rices fo r similar assets or liab ilities in active markets. Level 2 Po stretirement Asset: This asset represents an investment in a life insuran ce co n tract and is recorded at fair value, wh ich is th e cash surren der v alue, less any u npaid exp enses. Th e cash surrender value of th is insu rance contract is contractually equ al to the in su rance contract's p roportionate share o f the market v alue of an associated investment accoun t held b y the insurer. The investments h eld b y the insurer's investment account are all instruments traded on exch anges with readily d eterminab le market prices. Comming led Funds: These fund s, made u p of g lobal, intern ational an d emerg ing markets equity secu rities are measured at NAV, are no t publicly traded, an d therefore no p ublicly q uoted market price is readily available. The v alues of the co mmin gled funds are presented at estimated fair value, wh ich is d etermined based on the u nit value of the fund. The values o f these investments are calculated by the custodian for th e fu nd company o n a mon thly or more frequ ent b asis, an d are based on market prices o f the assets held by each o f the commingled fun d s divided by the n umb er of fu nd shares outstan ding fo r the respective fund. The in vestments in commingled fund s h ave red emp tion limitations that permit monthly redemption following no tice requ irements of 5 to 7 d ays. Direct Lending Funds: Direct len ding strategies are closed-end fu nds that provid e sen io r secu red lo ans primarily to private, non-inv estmen t-grade companies. Direct lending fund in vestments are valued by th e fun d co mpanies, o r an indep end ent extern al advisor based o n the estimated fair value of the und erlying loans d ivided by th e fun d shares outstand ing. Th ese d irect lend in g fund s also furnish annu al audited finan cial statements that are used to furth er validate the information provided. Th ese closed-end fu nds are formed with a stated life of 6 to 10 years, which can be further ex tended with the approval of th e limited p artners. There are generally no redemptio n rights associated with these fund s. The limited partner must hold the fund fo r the life of th e fu nd or fin d a third-party buy er. Real Estate: Real estate hold in gs represent in v estments in op en-end and closed-end commingled real estate fun ds. As the p roperty interests h eld in these real estate fund s are not frequently traded , estab lish in g the market value of th e p ro perty interests h eld b y the fund, and the resulting unit value of fund sh areh olders, is based on u nobservable inputs including p roperty ap p raisals by the fund comp anies, property appraisals b y independen t app raisal firms, an alysis of the rep lacement cost of the property, discoun ted cash flo ws generated by p roperty rents and chan ges in property values, and comparisons with sale prices of similar prop erties in similar markets. These real estate fun ds also furn ish ann ual audited financial statements that are also u sed to further validate th e info rmatio n prov id ed. Redemption s o n the open-en d fund s are g enerally available on a qu arterly basis, with 10 to 35 days written n otice, depen ding o n the individ ual fu nd. If th e fu nd has su fficien t liquidity, the red emp tion will be processed at the fund NAV o r the fund's estimate of fair value at th e end of the q uarter. If th e fu nd do es not h ave sufficient liquid ity to h o nor the full redemption, the remainder will be set for redemption the fo llowin g quarter o n a pro-rata basis with o ther redemption requ ests. This same process will repeat u ntil the red emp tio n req uest has been comp leted . To protect oth er fun d holders, real estate fu n ds hav e n o duty to liquid ate or encumber fund s to meet redemption requests. The closed -end fu nds are formed fo r a stated life of 7 to 1 0 years. The fund can be further ex tended with the ap proval of the limited Id aho Power's asset modelin g process also u tilizes h istorical market retu rns to measure the portfolio's ex p osure to a "worst-case" mark et scenario, to determine how much performancecould vary from th e expected "average" perfo rman ce over vario u s time period s. This "worst-case" mo deling , in addition to cash flow match ing and d iv ersification by asset class andinvestment style, prov id es the basis for man aging the risk associated with in vesting portfolio assets. Fair Va lue o f Plan Assets: Idah o Power classifies its pension p lan and p ostretirement b enefit plan investmen ts u sin g the three-level fair value hierarch y described in Note 15 - "FairValue Measu rements." The following table presen ts th e fair valu e o f the plans' investments b y asset category (in thousands of d o llars). Lev el 1 Lev el 2 Lev el 3 To talAssets at December 31, 2023 Cash and cash equiv alen ts $ 2 8,830 $ $ $ 28,830Intermediate bond s 3 5,747 182 ,280 218,027Equity Securities: Large-Cap 9 3,879 93,879Equity Securities: Mid-Cap 10 5,700 105,700Equity Securities: Small-Cap 7 5,596 75,596Equity Securities: Micro-Cap 3 7,759 37,759Equity Securities: Global an d Internation al 5 8,401 58,401Equity Securities: Emerging Markets 7,850 7,850Plan assets measured at NAV (no t subject to hiera rchy disclo sure) Commingled Fun d: Equity Securities: Global an d Intern ational 131,921Commingled Fun d: Equity Securities: Emerging M arkets 40,398Direct Lend ing Fu nd: Fix ed In come 2,970Real estate 74,426Private mark et inv estments 41,756Total $ 44 3,762 $ 182 ,280 $ $ 917,513Postretirement plan assets(1) $ 1,726 $ 30 ,078 $ $ 31,804 Lev el 1 Lev el 2 Lev el 3 To talAssets at December 31, 2022 Cash and cash equiv alen ts $ 11,679 $ $ $ 11,679Intermediate bond s 3 3,305 166 ,530 199,835Equity Securities: Large-Cap 8 5,617 85,617Equity Securities: Mid-Cap 9 0,049 90,049Equity Securities: Small-Cap 6 5,505 65,505Equity Securities: Micro-Cap 3 3,438 33,438Equity Securities: Global an d Internation al 5 2,876 52,876Equity Securities: Emerging Markets 6,964 6,964Plan assets measured at NAV (no t subject to hiera rchy disclo sure) Commingled Fun d: Equity Securities: Global an d Intern ational 117,631Commingled Fun d: Equity Securities: Emerging M arkets 42,119Real estate 83,676Private mark et inv estments 50,339Total $ 37 9,433 $ 166 ,530 $ $ 839,728Postretirement plan assets(1) $ 2,009 $ 26 ,556 $ $ 28,565 (1) The po stretirement benefits assets are p rimarily life insurance co ntracts. For the years en ded December 31, 2023 and 2022 , there were no material transfers into or ou t of Lev els 1, 2, o r 3. Fair Va lue Measurement o f Level 2 Plan assets and Plan a ssets mea sured at NAV: Level 2 Bonds: These inv estments represent United States gov ernment, agency bond s, and corp orate bond s. The United States go vernmen t and agency bond s, as well as the corp oratebonds, are n ot trad ed on an ex change an d are valued utilizing market p rices fo r similar assets or liab ilities in active markets. Level 2 Po stretirement Asset: This asset represents an investment in a life insuran ce co n tract and is recorded at fair value, wh ich is th e cash surren der v alue, less any u npaid exp enses.Th e cash surrender value of th is insu rance contract is contractually equ al to the in su rance contract's p roportionate share o f the market v alue of an associated investment accoun t heldby the insurer. The investments h eld b y the insurer's investment account are all instruments traded on exch anges with readily d eterminab le market prices. Comming led Funds: These fund s, made u p of g lobal, intern ational an d emerg ing markets equity secu rities are measured at NAV, are no t publicly traded, an d therefore no p ubliclyquoted market price is readily available. The v alues of the co mmin gled funds are presented at estimated fair value, wh ich is d etermined based on the u nit value of the fund. The valuesof these investments are calculated by the custodian for th e fu nd company o n a mon thly or more frequ ent b asis, an d are based on market prices o f the assets held by each o f thecommingled fun d s divided by the n umb er of fu nd shares outstan ding fo r the respective fund. The in vestments in commingled fund s h ave red emp tion limitations that permit monthlyredemption following no tice requ irements of 5 to 7 d ays. Direct Lending Funds: Direct len ding strategies are closed-end fu nds that provid e sen io r secu red lo ans primarily to private, non-inv estmen t-grade companies. Direct lending fundinvestments are valued by th e fun d co mpanies, o r an indep end ent extern al advisor based o n the estimated fair value of the und erlying loans d ivided by th e fun d shares outstand ing.Th ese d irect lend in g fund s also furnish annu al audited finan cial statements that are used to furth er validate the information provided. Th ese closed-end fu nds are formed with a statedlife of 6 to 10 years, which can be further ex tended with the approval of th e limited p artners. There are generally no redemptio n rights associated with these fund s. The limited partnermust hold the fund fo r the life of th e fu nd or fin d a third-party buy er. Real Estate: Real estate hold in gs represent in v estments in op en-end and closed-end commingled real estate fun ds. As the p roperty interests h eld in these real estate fund s are notfrequently traded , estab lish in g the market value of th e p ro perty interests h eld b y the fund, and the resulting unit value of fund sh areh olders, is based on u nobservable inputs includingproperty ap p raisals by the fund comp anies, property appraisals b y independen t app raisal firms, an alysis of the rep lacement cost of the property, discoun ted cash flo ws generated by p roperty rents and chan ges in property values, and comparisons with sale prices of similar prop erties in similar markets. These real estate fun ds also furn ish ann ual audited financial statements that are also u sed to further validate th e info rmatio n prov id ed. Redemption s o n the open-en d fund s are g enerally available on a qu arterly basis, with 10 to 35 days written n otice, depen ding o n the individ ual fu nd. If th e fu nd has su fficien t liquidity, the red emp tion will be processed at the fund NAV o r the fund's estimate of fair value at th e end of the q uarter. If th e fu nd do es not h ave sufficient liquid ity to h o nor the full redemption, the remainder will be set for redemption the fo llowin g quarter o n a pro-rata basis with o ther redemption requ ests. This same process will repeat u ntil the red emp tio n req uest has been comp leted . To protect oth er fun d holders, real estate fu n ds hav e n o duty to liquid ate or encumber fund s to meet redemption requests. The closed -end fu nds are formed fo r a stated life of 7 to 1 0 years. The fund can be further ex tended with the ap proval of the limitedencumber fund s to meet redemption requests. The closed -end fu nds are formed fo r a stated life of 7 to 1 0 years. The fund can be further ex tended with the ap proval of the limited p artners. There are generally no redemp tio n rights associated with these fund s. The limited partn er must hold th e fu n d for th e life of the fund or find a th ird-party buyer. Private Market Investmen ts: Private market investments rep resent two categories: ven tu re capital fund s and fu nd o f hed ge fu nds. These fund s are valued b y the fund companies based o n the estimated fair v alues o f the underlying fu nd ho ldings divid ed b y the fund sh ares o utstanding or multiplied by th e ownersh ip percen tages of the holder. Ventu re capital fund in vestments are valued by th e fun d co mpanies based o n estimated fair v alue of the un d erlying fund holding s d ivided by th e fu n d shares outstan d ing. Some venture cap ital in vestments have p rogressed to the poin t that th ey h ave readily available exchan ge-b ased mark et valuatio ns. Early stage ven tu re in v estments are valu ed based on u nobserv able inputs in cludin g co st, operating results, disco unted cash flows, the price of recent fund in g events, o r pending o ffers from other viab le entities. Th ese p riv ate market in vestments furnish annu al audited finan cial statements that are also used to further valid ate the in formatio n pro v ided . These funds are fo rmed for a stated life o f 10 to 15 y ears. The g eneral p artner can extend the fund life fo r 2 or 3 one-year periods. The fund can be further ex tended with the ap proval of the limited p artners. There are generally no redemption rights associated with th ese fu nds. The limited partner must ho ld the fund fo r the life of the fu nd or find a third-party bu y er. The value of th e fu n d of h edg e fun ds investment is th e residu al v alue of an immaterial non-liqu id position in a sin gle fu nd of hedg e fun ds. Emplo yee Sav ings Plan Id aho Power h as a defined contributio n plan desig ned to co mply with Section 4 0 1(k) of the In ternal Revenue Co de and th at covers sub stantially all emplo y ees. Idah o Power matches specified percentages of employ ee con trib utions to th e p lan. Match in g annual con tributions were ap proximately $9.8 million and $8.8 million in 20 2 3 and 20 22, respectively. Po st-employment Benefits Id aho Power p rovides certain benefits to former or inactiv e employ ees, their b eneficiaries, an d covered dependen ts after emp loyment bu t befo re retirement, in ad d ition to the h ealth care benefits required under the Co nsolidated Omn ib us Bu dget Reco n ciliatio n Act (COBRA). These benefits include salary co n tinuatio n, health care and life insuran ce for those emp lo yees found to be disab led u n der Id aho Power's disability p lans, and h ealth care fo r surviving sp ouses an d depen dents. Idaho Power accrues a liab ility for such benefits. Th e po st- emp lo yment benefits included in o ther liabilities o n Idaho Po wer's balance sheets at December 31 , 202 3 an d 202 2, were ap proximately $3 million and $2 millio n . 11. PROPERTY, PLANT AND EQUIPMENT AND JOINTLY-OWNED PROJECTS Th e follo wing table presents the major classifications o f Idah o Power's utility p lant in service, annual depreciation provisions as a p ercent of average depreciable balance, and accumu lated provision for depreciation for the years en ded December 31, 2023 and 2022 (in tho usands of dollars): 20 2 3 202 2 Ba lance Av g Rate Ba lance Avg Ra te Production $ 2,794 ,534 3 .50 % $ 2 ,700,494 2 .89 % Transmission 1,392 ,338 1 .90 % 1 ,346,463 1 .91 % Distribution 2,454 ,458 2 .18 % 2 ,192,135 2 .15 % General an d Other 662 ,375 5 .21 % 598, 570 5 .36 % Total in service 7,303 ,705 2 .89 % 6 ,837,662 2 .66 % Accumulated prov isio n for depreciatio n (2,733 ,470) (2 ,645,516) In service - n et $ 4,570 ,235 $ 4 ,192,146 At December 31, 2 023, Idah o Power's co n stru ction work in pro g ress balance of $986.6 million inclu ded relicensing costs of $4 5 9.8 million fo r the HCC, Idaho Po wer's largest h ydropo wer co mplex. In 2023 and 2022 , Idaho Po wer had IPUC auth o rizatio n to in clude in its Id aho jurisd iction rates $6 .5 million annually ($8.8 millio n when grossed-up for the effect of in come taxes) of AFUDC relatin g to th e HCC relicensing p ro ject. Collecting these amou n ts will reduce th e amoun t co llected in th e fu tu re o nce the HCC relicensing costs are appro v ed fo r recovery in b ase rates. At December 31, 2 023, Idaho Power's provision for rate refu nd for collection of AFUDC relating to the HCC was $22 8.7 million. Id aho Power's own ership in terest in two jointly-owned generating facilities is in cluded in the table abo v e. Un d er th e join t operating agreements for these facilities, each p articip ating u tility is respon sible for fin ancing its share of construction, o perating, and leasing costs. Idaho Power's pro portionate share o f operating expenses for each facility is in cluded in the statements of in come. Th ese jo intly-owned facilities, including balance sheet amoun ts and th e exten t of Idaho Power's p articip ation, were as follows at December 31, 2023 (in th ousand s o f dollars): Na me o f Plant Location Utility Plant in Service Construction Work in Progress Accumulated Pro visio n for Deprecia tion Ownership % MW(1)(2 ) Jim Brid ger u nits 1-4 Rock Sp rin gs, WY $ 770,1 79 $ 12,89 1 $ 500 ,685 3 3 77 5 North Valmy un it 2(2) Win nemucca, NV 262,5 44 2,23 7 225 ,147 5 0 14 5 (1) Id ah o Power's share of n ameplate capacity. (2) Pursuan t to an agreemen t with NV Energy, Id aho Power's particip ation in coal-fired operatio ns of North Valmy end ed in Decem ber 2019 at u nit 1 an d is planned to end n o later than the end of 2025 at un it 2 . IERCo, Id aho Power's who lly -owned su b sid iary, is a jo int-owner o f BCC. Idaho Power's coal purch ases from BCC were $67 .9 million in 2023 and $60.4 million in 20 22. 1 2. ASSET RETIREMENT OBLIGATIONS (ARO) Th e g u idan ce relatin g to accounting for AROs requires th at legal o bligatio n s asso ciated with th e retirement o f property, p lant, and equ ipment be recognized as a liability at fair valu e when incurred an d when a reasonable estimate of the fair value o f the liability can be made. Un der th e g u idan ce, wh en a liability is initially recorded, the en tity increases the carryin g amo unt of th e related long -liv ed asset to reflect the future retiremen t cost. Over time, the liab ility is accreted to its estimated settlement v alue an d paid , and the capitalized cost is d epreciated o ver th e u seful life of the related asset. If, at the end of the asset's life, the recorded liability differs from the actual o bligatio ns paid , a gain or loss would b e recogn ized. As a rate-reg ulated en tity, Id aho Power d efers accretion , depreciation, an d gain s or losses as regulatory assets, as ap proved by the IPUC, u ntil such ARO co sts are in cluded in customer rates for collection. The regu latory assets recorded under this order do not earn a return on investment. Id aho Power's reco rded AROs relate to th e reclamatio n and removal co sts at its jointly-owned coal-fired generation facilities. In 202 3 , chang es in estimates at th e coal-fired generation facilities resulted in a net increase o f $11 .3 million in the reco rd ed AROs. The increase is p rimarily related to cost estimates for a flue g as desu lfu rizatio n pon d placed in-service during 2 023 at the Jim Bridger plant. Id aho Power also has additio n al AROs associated with its tran smission sy stem and g eneration facilities; however, due to the indetermin ate removal date, the fair v alue of th e asso ciated liabilities cu rrently cannot b e estimated an d no amounts are recogn ized in the financial statemen ts. Id aho Power also co llects remov al costs in rates for certain assets that do n o t have asso ciated AROs. Id aho Power is required to classify these removal costs as regulatory liabilities, see Note 3 - "Reg ulatory M atters" for th e remov al costs reco rd ed as reg ulatory liabilities on Idaho Power's b alan ce sh eets as of December 3 1, 2 0 23 and 2 022. Th e follo wing table presents the changes in the carrying amo unt of AROs (in thousands of d o llars): 2023 2022 Balance at beginning of year $ 37 ,557 $ 36,698 Accretio n ex pen se 1 ,176 1,106 Revisio ns in estimated cash flows 11 ,348 1,412 Liability settled (1 ,084) (1,659) Balance at en d of y ear $ 48 ,997 $ 37,557 encumber fund s to meet redemption requests. The closed -end fu nds are formed fo r a stated life of 7 to 1 0 years. The fund can be further ex tended with the ap proval of the limitedpartners. There are generally no redemp tio n rights associated with these fund s. The limited partn er must hold th e fu n d for th e life of the fund or find a th ird-party buyer. Private Market Investmen ts: Private market investments rep resent two categories: ven tu re capital fund s and fu nd o f hed ge fu nds. These fund s are valued b y the fund companies basedon the estimated fair v alues o f the underlying fu nd ho ldings divid ed b y the fund sh ares o utstanding or multiplied by th e ownersh ip percen tages of the holder. Ventu re capital fundinvestments are valued by th e fun d co mpanies based o n estimated fair v alue of the un d erlying fund holding s d ivided by th e fu n d shares outstan d ing. Some venture cap italinvestments have p rogressed to the poin t that th ey h ave readily available exchan ge-b ased mark et valuatio ns. Early stage ven tu re in v estments are valu ed based on u nobserv able inputsincluding co st, operating results, disco unted cash flows, the price of recent fund in g events, o r pending o ffers from other viab le entities. Th ese p riv ate market in vestments furnishannual audited finan cial statements that are also used to further valid ate the in formatio n pro v ided . These funds are fo rmed for a stated life o f 10 to 15 y ears. The g eneral p artner canextend the fund life fo r 2 or 3 one-year periods. The fund can be further ex tended with the ap proval of the limited p artners. There are generally no redemption rights associated withthese fu nds. The limited partner must ho ld the fund fo r the life of the fu nd or find a third-party bu y er. The value of th e fu n d of h edg e fun ds investment is th e residu al v alue of animmaterial non-liqu id position in a sin gle fu nd of hedg e fun ds. Emplo yee Sav ings Plan Id aho Power h as a defined contributio n plan desig ned to co mply with Section 4 0 1(k) of the In ternal Revenue Co de and th at covers sub stantially all emplo y ees. Idah o Power matchesspecified percentages of employ ee con trib utions to th e p lan. Match in g annual con tributions were ap proximately $9.8 million and $8.8 million in 20 2 3 and 20 22, respectively. Po st-employment Benefits Id aho Power p rovides certain benefits to former or inactiv e employ ees, their b eneficiaries, an d covered dependen ts after emp loyment bu t befo re retirement, in ad d ition to the h ealthcare benefits required under the Co nsolidated Omn ib us Bu dget Reco n ciliatio n Act (COBRA). These benefits include salary co n tinuatio n, health care and life insuran ce for thoseemployees found to be disab led u n der Id aho Power's disability p lans, and h ealth care fo r surviving sp ouses an d depen dents. Idaho Power accrues a liab ility for such benefits. Th e po st-emp lo yment benefits included in o ther liabilities o n Idaho Po wer's balance sheets at December 31 , 202 3 an d 202 2, were ap proximately $3 million and $2 millio n . 11. PROPERTY, PLANT AND EQUIPMENT AND JOINTLY-OWNED PROJECTS Th e follo wing table presents the major classifications o f Idah o Power's utility p lant in service, annual depreciation provisions as a p ercent of average depreciable balance, andaccumulated provision for depreciation for the years en ded December 31, 2023 and 2022 (in tho usands of dollars): 20 2 3 202 2 Ba lance Av g Rate Ba lance Avg Ra teProduction $ 2,794 ,534 3 .50 % $ 2 ,700,494 2 .89 %Transmission 1,392 ,338 1 .90 % 1 ,346,463 1 .91 %Distribution 2,454 ,458 2 .18 % 2 ,192,135 2 .15 %General an d Other 662 ,375 5 .21 % 598, 570 5 .36 %Total in service 7,303 ,705 2 .89 % 6 ,837,662 2 .66 %Accumulated prov isio n for depreciatio n (2,733 ,470) (2 ,645,516) In service - n et $ 4,570 ,235 $ 4 ,192,146 At December 31, 2 023, Idah o Power's co n stru ction work in pro g ress balance of $986.6 million inclu ded relicensing costs of $4 5 9.8 million fo r the HCC, Idaho Po wer's largesthydropower co mplex. In 2023 and 2022 , Idaho Po wer had IPUC auth o rizatio n to in clude in its Id aho jurisd iction rates $6 .5 million annually ($8.8 millio n when grossed-up for theeffect of in come taxes) of AFUDC relatin g to th e HCC relicensing p ro ject. Collecting these amou n ts will reduce th e amoun t co llected in th e fu tu re o nce the HCC relicensing costs areapproved fo r recovery in b ase rates. At December 31, 2 023, Idaho Power's provision for rate refu nd for collection of AFUDC relating to the HCC was $22 8.7 million. Id aho Power's own ership in terest in two jointly-owned generating facilities is in cluded in the table abo v e. Un d er th e join t operating agreements for these facilities, each p articip atingutility is respon sible for fin ancing its share of construction, o perating, and leasing costs. Idaho Power's pro portionate share o f operating expenses for each facility is in cluded in thestatements of in come. Th ese jo intly-owned facilities, including balance sheet amoun ts and th e exten t of Idaho Power's p articip ation, were as follows at December 31, 2023 (inthousands o f dollars):Na me o f Plant Location UtilityPlant inService ConstructionWork inProgress AccumulatedProvision forDepreciation Ownership % MW(1)(2 )Jim Brid ger u nits 1-4 Rock Sp rin gs, WY $ 770,1 79 $ 12,89 1 $ 500 ,685 3 3 77 5North Valmy un it 2(2) Win nemucca, NV 262,5 44 2,23 7 225 ,147 5 0 14 5 (1) Id ah o Power's share of n ameplate capacity.(2) Pursuan t to an agreemen t with NV Energy, Id aho Power's particip ation in coal-fired operatio ns of North Valmy end ed in Decem ber 2019 at u nit 1 an d is planned to end n o later than the end of 2025 at un it 2 . IERCo, Id aho Power's who lly -owned su b sid iary, is a jo int-owner o f BCC. Idaho Power's coal purch ases from BCC were $67 .9 million in 2023 and $60.4 million in 20 22. 1 2. ASSET RETIREMENT OBLIGATIONS (ARO) Th e g u idan ce relatin g to accounting for AROs requires th at legal o bligatio n s asso ciated with th e retirement o f property, p lant, and equ ipment be recognized as a liability at fair valu ewhen incurred an d when a reasonable estimate of the fair value o f the liability can be made. Un der th e g u idan ce, wh en a liability is initially recorded, the en tity increases the carryin gamount of th e related long -liv ed asset to reflect the future retiremen t cost. Over time, the liab ility is accreted to its estimated settlement v alue an d paid , and the capitalized cost isdepreciated o ver th e u seful life of the related asset. If, at the end of the asset's life, the recorded liability differs from the actual o bligatio ns paid , a gain or loss would b e recogn ized. Asa rate-reg ulated en tity, Id aho Power d efers accretion , depreciation, an d gain s or losses as regulatory assets, as ap proved by the IPUC, u ntil such ARO co sts are in cluded in customerrates for collection. The regu latory assets recorded under this order do not earn a return on investment. Id aho Power's reco rded AROs relate to th e reclamatio n and removal co sts at its jointly-owned coal-fired generation facilities. In 202 3 , chang es in estimates at th e coal-fired generationfacilities resulted in a net increase o f $11 .3 million in the reco rd ed AROs. The increase is p rimarily related to cost estimates for a flue g as desu lfu rizatio n pon d placed in-service during2023 at the Jim Bridger plant. Id aho Power also has additio n al AROs associated with its tran smission sy stem and g eneration facilities; however, due to the indetermin ate removal date, the fair v alue of th eassociated liabilities cu rrently cannot b e estimated an d no amounts are recogn ized in the financial statemen ts. Id aho Power also co llects remov al costs in rates for certain assets that do n o t have asso ciated AROs. Id aho Power is required to classify these removal costs as regulatory liabilities, seeNote 3 - "Reg ulatory M atters" for th e remov al costs reco rd ed as reg ulatory liabilities on Idaho Power's b alan ce sh eets as of December 3 1, 2 0 23 and 2 022. Th e follo wing table presents the changes in the carrying amo unt of AROs (in thousands of d o llars): 2023 2022Balance at beginning of year $ 37 ,557 $ 36,698Accretion ex pen se 1 ,176 1,106 Revisio ns in estimated cash flows 11 ,348 1,412 Liability settled (1 ,084) (1,659) Balance at en d of y ear $ 48 ,997 $ 37,557 1 3. INVESTMENTS Th e table below summarizes Idaho Power's in v estments as of December 31 (in thousands of do llars): 2023 2022 Id aho Power in vestments: IERCO $ 22 ,726 $ 14,692 Exchan ge traded short-term bon d funds and cash equiv alen ts 36 ,617 33,687 Held-to -Maturity securities 31 ,639 30,475 Executiv e deferred co mpensation plan investments 703 442 Total Idaho Power in vestments $ 91 ,685 $ 79,296 Inv estments in Equity Securities In vestments in equity securities are repo rted at fair v alue. Any u nrealized gains or losses on equ ity securities are included in in come. Unrealized g ains and losses on equ ity securities were immaterial at December 3 1, 2 0 23 and 2 022. Th e fo llo win g tab le summarizes sales of eq uity securities (in thousan ds of do llars): 2 023 2 022 2021 Proceeds from sales $ 8,9 21 $ 63,8 57 $ 11,328 Gross realized gains from sales Held-to -Ma turity Securities Id aho Power h as a rabb i trust designated to prov ide fu nding for oblig ations related to the SMSP. Durin g 202 3 an d 202 2, the rab bi trust pu rchased $1 .6 millio n and $3 1.2 million, respectively of held-to-maturity in v estments in corporate fixed-income an d asset-back ed d ebt securities. Substan tially all of th ese d ebt securities mature between 2027 and 2037 . Held-to-maturity inv estments are carried at amortized cost, reflectin g Idaho Po wer's ability an d intent to h old the securities to matu rity. Held -to-maturity investmen ts are adjusted for th e amortization or accretion o f premiums o r discou n ts, wh ich are amo rtized or accreted over the life o f the related held-to-maturity security. Su ch amortization and accretion are in cluded in the "Other inco me, net" lin e in the statements of in come. Due to in creases in market interest rates in 20 2 3 and 20 22, all held-to-maturity securities were in a gro ss u nrealized hold in g loss position to taling $3.3 million and $5.0 million at December 31, 2 023 and December 31, 2022, respectively. Based on ongo ing credit evalu ations o f these h oldings, Id aho Power d oes no t ex p ect material pay men t defaults or delinquencies an d has n ot recorded an allo wance for cred it losses for these securities as o f December 31 , 202 3 an d 2 022. 1 4. DERIVATIVE FINANCIAL INSTRUMENTS Commodity Price Risk Id aho Power is exposed to market risk relating to electricity, n atural gas, and other fuel commodity prices, all o f which are heavily in flu enced by supply an d deman d. Market risk may b e in flu enced by market participan ts' no n performan ce of their con tractu al ob ligation s and commitments, which affects the supply of or d emand fo r the commod ity. Id aho Power u ses d erivative in stru men ts, su ch as physical and financial forward con tracts, for both electricity and fuel to manag e th e risks relating to these commod ity price exposures. The primary o bjectives of Idaho Power's energy p urchase and sale activity are to meet th e d emand o f retail electric customers, maintain appropriate p hysical reserves to ensure reliability, and make eco nomic use of temporary surpluses th at may d evelop. All o f Idah o Power's deriv ative instruments hav e b een en tered into fo r the p urpose of securing energ y resou rces fo r future perio d s or econo mically hedging forecasted purchases and sales, tho ugh n one of these instruments have b een desig nated as cash flo w h edg es. Idaho Power offsets fair valu e amou nts recognized o n its balance sheet and applies collateral related to deriv ative instruments ex ecu ted with th e same coun terparty und er the same master n etting agreement. Idah o Power does n ot offset a counterparty's current derivativ e contracts with th e counterparty 's long -term d erivative contracts, althoug h Idah o Po wer's master netting arrang ements would allow cu rrent and lo ng-term positions to be offset in th e even t of default. Also, in the event of default, Idaho Power's master netting arrangements would allow for the o ffsetting o f all transactio ns execu ted u n der th e master netting arrangement. These types o f transactions may includ e no n-deriv ative instruments, derivatives qualify ing for scope ex cep tions, receiv ables and pay ables arising from settled positions, and o ther fo rms of n on- cash collateral (such as letters o f credit). These typ es of transactio ns are ex cluded from the offsetting presen ted in the derivative fair value and offsetting table that follows. Th e table below presents the gains and losses on d erivativ es no t designated as hedging instru ments for the years en d ed December 31, 2023 and 2022 (in thou sands of d ollars): Location of Realized Gain/(Loss) on Derivatives Recog nized in Income Gain/(Loss) o n Derivatives Recog nized in Income(1) 2023 2 0 22 Financial swap s Operating revenu es $ 4 ,216 $ (6,249) Financial swap s Purchased po wer (8,542 ) 2,373 Financial swap s Fuel expense (1 6,209 ) 68,489 Forward contracts Operating revenu es 2 ,280 1,090 Forward contracts Purchased po wer (4,035 ) (2,994) Forward contracts Fuel expense (866 ) (136) (1) Excludes un realized gains or losses on deriv atives, which are recorded on th e balance sheet as regulatory assets or regu latory liab ilities. Settlemen t gain s and lo sses o n electricity swap contracts are recorded on the income statement in operating revenues o r purchased power d epending on th e forecasted po sition bein g eco nomically hedg ed b y the derivative co ntract. Settlement g ains and losses on con tracts fo r natu ral gas are reflected in fuel ex pen se. Settlement g ains and losses on diesel deriv atives are reco rded in other O&M expense. See No te 15 - "Fair Value Measurements" for additional information con cern ing the determin ation of fair value for Id aho Power's assets and liabilities from price risk managemen t activities. Credit Risk At December 31, 2 023, Idah o Power did no t hav e material credit risk expo sure from finan cial instru ments, inclu ding d erivatives. Id aho Power monitors credit risk exposure throu gh reviews of coun terparty credit qu ality, corp orate-wide counterparty cred it exp osu re, and corpo rate-wide co unterp arty concentration levels. Id aho Power manages th ese risks by establishing credit an d co ncentration limits on transactions with counterparties and requirin g co ntractual g uarantees, cash deposits, or letters of credit fro m counterparties or their affiliates, as deemed necessary. Idah o Po wer's phy sical p ower co ntracts are common ly und er WSPP, Inc. agreements, p hysical gas contracts are usually und er North American Energy Stand ards Board con tracts, and financial transactions are usually und er Internation al Swaps and Derivativ es Association , Inc. co ntracts. These con tracts ty pically co ntain adequate assu rance clauses requiring collateralizatio n if a co u nterp arty h as deb t that is downgrad ed below inv estment grade b y at least o ne rating agency. Credit-Conting ent Features Certain o f Idah o Power's deriv ative instruments co ntain provisions that req u ire Idaho Power's u nsecu red d ebt to maintain an investment g rade credit ratin g from M oody's an d Standard & Po o r's Rating s Services. If Id aho Power's unsecured deb t were to fall b elow inv estmen t grad e, it wo uld be in v iolation of these pro v isio ns, an d the cou nterparties to th e d erivative in stru men ts could requ est immediate p ayment o r deman d immediate and ongoin g full ov ernigh t collateralizatio n on derivative instru ments in net liability positions. The aggreg ate fair value of all derivative instru men ts with cred it-risk-related co ntingent features th at were in a liab ility position at December 3 1, 2 0 23, was $63.9 million . Idaho Po wer posted $53.3 million cash collateral related to th is amo unt. If the cred it-risk-related co ntingent features u n derly in g these ag reemen ts were trigg ered on December 31, 2023, Idah o Power wo uld have b een req uired to pay or p ost collateral to its co unterp arties u p to an additional $14 .2 million to cover open liability po sition s as well as completed tran saction s th at h ave not y et been p aid. Derivativ e Instrument Summary 1 3. INVESTMENTS Th e table below summarizes Idaho Power's in v estments as of December 31 (in thousands of do llars): 2023 2022Idaho Power in vestments: IERCO $ 22 ,726 $ 14,692Exchange traded short-term bon d funds and cash equiv alen ts 36 ,617 33,687Held-to -Maturity securities 31 ,639 30,475Executive deferred co mpensation plan investments 703 442Total Idaho Power in vestments $ 91 ,685 $ 79,296 Inv estments in Equity Securities In vestments in equity securities are repo rted at fair v alue. Any u nrealized gains or losses on equ ity securities are included in in come. Unrealized g ains and losses on equ ity securitieswere immaterial at December 3 1, 2 0 23 and 2 022. Th e fo llo win g tab le summarizes sales of eq uity securities (in thousan ds of do llars): 2 023 2 022 2021Proceeds from sales $ 8,9 21 $ 63,8 57 $ 11,328Gross realized gains from sales Held-to -Ma turity Securities Id aho Power h as a rabb i trust designated to prov ide fu nding for oblig ations related to the SMSP. Durin g 202 3 an d 202 2, the rab bi trust pu rchased $1 .6 millio n and $3 1.2 million,respectively of held-to-maturity in v estments in corporate fixed-income an d asset-back ed d ebt securities. Substan tially all of th ese d ebt securities mature between 2027 and 2037 .Held-to-maturity inv estments are carried at amortized cost, reflectin g Idaho Po wer's ability an d intent to h old the securities to matu rity. Held -to-maturity investmen ts are adjusted forthe amortization or accretion o f premiums o r discou n ts, wh ich are amo rtized or accreted over the life o f the related held-to-maturity security. Su ch amortization and accretion areincluded in the "Other inco me, net" lin e in the statements of in come. Due to in creases in market interest rates in 20 2 3 and 20 22, all held-to-maturity securities were in a gro ssunrealized hold in g loss position to taling $3.3 million and $5.0 million at December 31, 2 023 and December 31, 2022, respectively. Based on ongo ing credit evalu ations o f theseholdings, Id aho Power d oes no t ex p ect material pay men t defaults or delinquencies an d has n ot recorded an allo wance for cred it losses for these securities as o f December 31 , 202 3 an d2022. 1 4. DERIVATIVE FINANCIAL INSTRUMENTS Commodity Price Risk Id aho Power is exposed to market risk relating to electricity, n atural gas, and other fuel commodity prices, all o f which are heavily in flu enced by supply an d deman d. Market risk maybe in flu enced by market participan ts' no n performan ce of their con tractu al ob ligation s and commitments, which affects the supply of or d emand fo r the commod ity. Id aho Power u sesderivative in stru men ts, su ch as physical and financial forward con tracts, for both electricity and fuel to manag e th e risks relating to these commod ity price exposures. The primaryobjectives of Idaho Power's energy p urchase and sale activity are to meet th e d emand o f retail electric customers, maintain appropriate p hysical reserves to ensure reliability, and makeeconomic use of temporary surpluses th at may d evelop. All o f Idah o Power's deriv ative instruments hav e b een en tered into fo r the p urpose of securing energ y resou rces fo r future perio d s or econo mically hedging forecasted purchases andsales, tho ugh n one of these instruments have b een desig nated as cash flo w h edg es. Idaho Power offsets fair valu e amou nts recognized o n its balance sheet and applies collateral relatedto deriv ative instruments ex ecu ted with th e same coun terparty und er the same master n etting agreement. Idah o Power does n ot offset a counterparty's current derivativ e contracts withthe counterparty 's long -term d erivative contracts, althoug h Idah o Po wer's master netting arrang ements would allow cu rrent and lo ng-term positions to be offset in th e even t of default.Also, in the event of default, Idaho Power's master netting arrangements would allow for the o ffsetting o f all transactio ns execu ted u n der th e master netting arrangement. These typesof transactions may includ e no n-deriv ative instruments, derivatives qualify ing for scope ex cep tions, receiv ables and pay ables arising from settled positions, and o ther fo rms of n on-cash collateral (such as letters o f credit). These typ es of transactio ns are ex cluded from the offsetting presen ted in the derivative fair value and offsetting table that follows. Th e table below presents the gains and losses on d erivativ es no t designated as hedging instru ments for the years en d ed December 31, 2023 and 2022 (in thou sands of d ollars): Location of Realized Gain/(Loss) onDerivatives Recog nized in Income Gain/(Loss) o n Derivatives Recog nized inIncome(1) 2023 2 0 22 Financial swap s Operating revenu es $ 4 ,216 $ (6,249) Financial swap s Purchased po wer (8,542 ) 2,373 Financial swap s Fuel expense (1 6,209 ) 68,489 Forward contracts Operating revenu es 2 ,280 1,090 Forward contracts Purchased po wer (4,035 ) (2,994) Forward contracts Fuel expense (866 ) (136) (1) Excludes un realized gains or losses on deriv atives, which are recorded on th e balance sheet as regulatory assets or regu latory liab ilities. Settlemen t gain s and lo sses o n electricity swap contracts are recorded on the income statement in operating revenues o r purchased power d epending on th e forecasted po sition bein geconomically hedg ed b y the derivative co ntract. Settlement g ains and losses on con tracts fo r natu ral gas are reflected in fuel ex pen se. Settlement g ains and losses on diesel deriv ativesare reco rded in other O&M expense. See No te 15 - "Fair Value Measurements" for additional information con cern ing the determin ation of fair value for Id aho Power's assets andliabilities from price risk managemen t activities. Credit Risk At December 31, 2 023, Idah o Power did no t hav e material credit risk expo sure from finan cial instru ments, inclu ding d erivatives. Id aho Power monitors credit risk exposure throu ghreviews of coun terparty credit qu ality, corp orate-wide counterparty cred it exp osu re, and corpo rate-wide co unterp arty concentration levels. Id aho Power manages th ese risks byestablishing credit an d co ncentration limits on transactions with counterparties and requirin g co ntractual g uarantees, cash deposits, or letters of credit fro m counterparties or theiraffiliates, as deemed necessary. Idah o Po wer's phy sical p ower co ntracts are common ly und er WSPP, Inc. agreements, p hysical gas contracts are usually und er North American EnergyStandards Board con tracts, and financial transactions are usually und er Internation al Swaps and Derivativ es Association , Inc. co ntracts. These con tracts ty pically co ntain adequateassurance clauses requiring collateralizatio n if a co u nterp arty h as deb t that is downgrad ed below inv estment grade b y at least o ne rating agency. Credit-Conting ent Features Certain o f Idah o Power's deriv ative instruments co ntain provisions that req u ire Idaho Power's u nsecu red d ebt to maintain an investment g rade credit ratin g from M oody's an d Standard& Po o r's Rating s Services. If Id aho Power's unsecured deb t were to fall b elow inv estmen t grad e, it wo uld be in v iolation of these pro v isio ns, an d the cou nterparties to th e d erivativeinstruments could requ est immediate p ayment o r deman d immediate and ongoin g full ov ernigh t collateralizatio n on derivative instru ments in net liability positions. The aggreg ate fair value of all derivative instru men ts with cred it-risk-related co ntingent features th at were in a liab ility position at December 3 1, 2 0 23, was $63.9 million . Idaho Po wer posted $53.3 million cash collateral related to th is amo unt. If the cred it-risk-related co ntingent features u n derly in g these ag reemen ts were trigg ered on December 31, 2023, Idah o Power wo uld have b een req uired to pay or p ost collateral to its co unterp arties u p to an additional $14 .2 million to cover open liability po sition s as well as completed tran saction s th at h ave not y et been p aid. Derivativ e Instrument Summary Th e table below presents the fair values and locations of d erivative in stru men ts n ot desig nated as h edg in g instruments recorded on the balance sheets and reconciles the gross amo unts of derivativ es recognized as assets and as liabilities to the net amo unts presented in the balance sheets at December 31, 202 3 an d 202 2 (in tho usands o f dollars): Asset Deriva tiv es Liability Deriva tives Ba la nce Sheet Loca tio n Gross Fair Value Amo unts Offset Net Assets Gross Fair Value Amo unts Offset Net Liabilities December 31, 2 023 Current: Finan cial swap s Other cu rrent assets $ 241 $ (169) $ 7 2 $ 169 $ (169) $ Finan cial swap s Other cu rrent liabilities 1 ,476 (1,476) 41 ,977 (38 ,045) (1) 3,93 2 Forward contracts Other cu rrent liabilities 2 ,000 2,00 0 Lo ng-term: Finan cial swap s Other assets 106 (89) 1 7 89 (89) Finan cial swap s Other liab ilities 376 (376) 2 ,123 (2 ,123)(2) Total $ 2 ,199 $ (2,110) $ 8 9 $ 46 ,358 $ (40 ,426) $ 5,93 2 December 31, 2 022 Current: Finan cial swap s Other cu rrent assets $ 72 ,548 $ (32,609)(3)$ 39,93 9 $ 13 ,982 $ (13 ,982) $ Finan cial swap s Other cu rrent liabilities 132 (132) 1 ,577 (132) 1,44 5 Forward contracts Other cu rrent assets 400 40 0 Forward contracts Other cu rrent liabilities 2 ,071 2,07 1 Lo ng-term: Finan cial swap s Other assets 622 (43) 57 9 43 (43) Finan cial swap s Other liab ilities 644 (644) 2 ,136 (644) 1,49 2 Forward contracts Other liab ilities 1 ,780 1,78 0 Total $ 74 ,346 $ (33,428) $ 40,91 8 $ 21 ,589 $ (14 ,801) $ 6,78 8 (1) Current liability derivative amo un ts offset inclu de $36.6 million of collateral receivable at December 31, 20 23. (2) Long -term liability derivative amoun ts o ffset inclu de $1.7 m illion of collateral receivab le at Decem ber 31, 202 3. (3) Current asset d erivativ e amounts offset includ e $18.6 million of collateral payable at December 31 , 2 022. Th e table below presents the volu mes o f deriv ative commod ity forward contracts and swaps ou tstanding at December 31, 2 023 and 2 022 (in thousands of un its): December 31, Co mmodity Units 2 023 2 022 Electricity purchases MWh 440 898 Electricity sales MWh 57 32 Natural g as purchases MM Btu 24 ,593 2 6 ,773 Natural g as sales MM Btu 310 1 5. FAIR VALUE MEASUREMENTS Id aho Power h as categ o rized their finan cial instru men ts in to a three-level fair value hierarchy, based on th e p rio rity of th e inp uts to the valu ation technique. The fair value hierarch y g ives the high est priority to quo ted p rices in active mark ets for identical assets o r liabilities (Level 1) an d the lowest prio rity to un observable inputs (Lev el 3). If the inputs used to measu re th e financial instruments fall within different levels of th e h ierarchy, the categorization is based on th e lo west level input that is significant to the fair v alue measuremen t of th e in strument. Finan cial assets and liabilities reco rded on th e balance sh eets are categorized b ased on the inpu ts to the valu ation tech niques as follows: Level 1 : Financial assets and liabilities whose v alues are based on unad justed q uoted prices for identical assets or liabilities in an activ e market that Idah o Power has th e ability to access. Level 2 : Financial assets and liabilities whose v alues are based on the fo llowin g: a) quoted prices for similar assets or liabilities in active mark ets; b) q u oted prices for identical or similar assets or liabilities in non-active markets; c) pricing mod els whose in p uts are observ able for substan tially th e full term of the asset o r liability; and d) p ricing models wh o se inpu ts are derived prin cipally from or corroborated by ob servab le market data thro u gh correlation o r other means for sub stantially the fu ll term of the asset or liab ility. Idaho Po wer Lev el 2 inputs for d erivative in stru men ts are based on q uoted market p rices adjusted for location using corroborated , observ able market data or using quoted price which may b e in non-active markets. Level 3 : Financial assets and liabilities whose v alues are based on prices or valuation techniques that require inpu ts th at are b oth un observable and sign ifican t to the overall fair value measurement. These inputs reflect man agement's own assu mption s about the assu mption s a market participan t wo uld use in pricing th e asset or liab ility. Id aho Power's assessment of a particular in put's sign ifican ce to the fair v alue measuremen t requ ires judg men t and may affect the v aluation of fair value assets an d liab ilities and their p lacement within th e fair valu e h ierarchy. There were no transfers between levels or material ch anges in valuatio n techniqu es or in puts during the years ended December 31, 2 023 and 2 022. Th e follo wing table presents information abo u t Idah o Po wer's assets and liabilities measured at fair v alue on a recurring basis as o f December 31 , 202 3 an d 202 2 (in th o usands o f d ollars): December 31, 2023 December 31, 2022 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Th e table below presents the fair values and locations of d erivative in stru men ts n ot desig nated as h edg in g instruments recorded on the balance sheets and reconciles the grossamounts of derivativ es recognized as assets and as liabilities to the net amo unts presented in the balance sheets at December 31, 202 3 an d 202 2 (in tho usands o f dollars): Asset Deriva tiv es Liability Deriva tives Ba la nce SheetLocation GrossFairValue Amo untsOffset NetAssets GrossFairValue Amo untsOffset NetLiabilities December 31,2 023 Current: Finan cial swap s Other cu rrent assets $ 241 $ (169) $ 7 2 $ 169 $ (169) $Finan cial swap s Other cu rrentliabilities 1 ,476 (1,476) 41 ,977 (38 ,045)(1)3,93 2Forwardcontracts Other cu rrentliabilities 2 ,000 2,00 0Long-term: Finan cial swap s Other assets 106 (89) 1 7 89 (89) Finan cial swap s Other liab ilities 376 (376) 2 ,123 (2 ,123)(2)Total $ 2 ,199 $ (2,110) $ 8 9 $ 46 ,358 $ (40 ,426) $ 5,93 2 December 31,2 022 Current: Finan cial swap s Other cu rrent assets $ 72 ,548 $ (32,609)(3)$ 39,93 9 $ 13 ,982 $ (13 ,982) $Finan cial swap s Other cu rrentliabilities 132 (132) 1 ,577 (132) 1,44 5Forwardcontracts Other cu rrent assets 400 40 0 Forwardcontracts Other cu rrentliabilities 2 ,071 2,07 1Long-term: Finan cial swap s Other assets 622 (43) 57 9 43 (43) Finan cial swap s Other liab ilities 644 (644) 2 ,136 (644) 1,49 2Forwardcontracts Other liab ilities 1 ,780 1,78 0Total $ 74 ,346 $ (33,428) $ 40,91 8 $ 21 ,589 $ (14 ,801) $ 6,78 8 (1) Current liability derivative amo un ts offset inclu de $36.6 million of collateral receivable at December 31, 20 23.(2) Long -term liability derivative amoun ts o ffset inclu de $1.7 m illion of collateral receivab le at Decem ber 31, 202 3.(3) Current asset d erivativ e amounts offset includ e $18.6 million of collateral payable at December 31 , 2 022. Th e table below presents the volu mes o f deriv ative commod ity forward contracts and swaps ou tstanding at December 31, 2 023 and 2 022 (in thousands of un its): December 31,Co mmodity Units 2 023 2 022Electricity purchases MWh 440 898Electricity sales MWh 57 32Natural g as purchases MM Btu 24 ,593 2 6 ,773Natural g as sales MM Btu 310 1 5. FAIR VALUE MEASUREMENTS Id aho Power h as categ o rized their finan cial instru men ts in to a three-level fair value hierarchy, based on th e p rio rity of th e inp uts to the valu ation technique. The fair value hierarch ygives the high est priority to quo ted p rices in active mark ets for identical assets o r liabilities (Level 1) an d the lowest prio rity to un observable inputs (Lev el 3). If the inputs used tomeasure th e financial instruments fall within different levels of th e h ierarchy, the categorization is based on th e lo west level input that is significant to the fair v alue measuremen t ofthe in strument. Finan cial assets and liabilities reco rded on th e balance sh eets are categorized b ased on the inpu ts to the valu ation tech niques as follows: Level 1 : Financial assets and liabilities whose v alues are based on unad justed q uoted prices for identical assets or liabilities in an activ e market that Idah o Power has th e ability toaccess. Level 2 : Financial assets and liabilities whose v alues are based on the fo llowin g:a) quoted prices for similar assets or liabilities in active mark ets;b) q u oted prices for identical or similar assets or liabilities in non-active markets;c) pricing mod els whose in p uts are observ able for substan tially th e full term of the asset o r liability; andd) p ricing models wh o se inpu ts are derived prin cipally from or corroborated by ob servab le market data thro u gh correlation o r other means for sub stantially the fu ll termof the asset or liab ility. Idaho Po wer Lev el 2 inputs for d erivative in stru men ts are based on q uoted market p rices adjusted for location using corroborated , observ able market data or using quotedprice which may b e in non-active markets. Level 3 : Financial assets and liabilities whose v alues are based on prices or valuation techniques that require inpu ts th at are b oth un observable and sign ifican t to the overall fairvalue measurement. These inputs reflect man agement's own assu mption s about the assu mption s a market participan t wo uld use in pricing th e asset or liab ility. Id aho Power's assessment of a particular in put's sign ifican ce to the fair v alue measuremen t requ ires judg men t and may affect the v aluation of fair value assets an d liab ilities and their p lacement within th e fair valu e h ierarchy. There were no transfers between levels or material ch anges in valuatio n techniqu es or in puts during the years ended December 31, 2 023 and 2 022. Th e follo wing table presents information abo u t Idah o Po wer's assets and liabilities measured at fair v alue on a recurring basis as o f December 31 , 202 3 an d 202 2 (in th o usands o f d ollars): December 31, 2023 December 31, 2022 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Assets: Money market funds and commercial paper $ 230,600 $ $ 230,600 $ 34,468 $ $ $ 34,468 Derivatives 89 89 40,518 400 40,918 Equity securities 37,320 37,320 34,129 34,129 Liabilities: Derivatives $ 3,932 $ 2,000 $ $ 5,932 $ 2,937 $ 3,851 $ $ 6,788 (1) Holding co mpany on ly. Does n ot inclu de amounts h eld b y Idaho Po wer. Id aho Power's derivatives are contracts en tered into as part of its manag ement o f load s and resources. Electricity swap deriv atives are valu ed o n the Intercontinental Exchange (ICE) with q uoted prices in an active market. Electricity forward co ntract deriv atives are valued u sing a b lend of two electricity exch anges, ad justed for location basis, as specified in the fo rward contract. Natu ral gas and diesel deriv atives are valued using New York Mercan tile Exchan ge (NYMEX) and ICE p ricing, ad ju sted for location basis, wh ich are also quo ted u nder NYMEX and ICE pricing . Equity secu rities at Id aho Power consist of employ ee-d irected in v estments related to an execu tiv e d eferred compensation plan and actively traded money market an d ex change traded fun d s related to the SM SP. The investments are measu red u sin g quo ted p rices in activ e markets and are held in a rab bi trust. Th e table below presents the carrying value an d estimated fair v alue of fin ancial instruments that are no t repo rted at fair v alue, as of Decemb er 3 1 , 20 2 3 and 20 22, u sing av ailab le mark et info rmation an d ap propriate valuatio n methodo logies (in thousan ds of dollars). December 31, 2023 December 3 1, 2 022 Ca rrying Amount Estima ted Fair Value Carry ing Amo unt Estimated Fair Value (thousands o f dollars) Assets: Held -to -matu rity securities(1) $ 3 1,639 $ 28 ,341 $ 30 ,475 $ 25,4 52 Liabilities: Lon g-term deb t (inclu ding curren t po rtion)(1) 2,82 5,590 2,684 ,278 2,194 ,145 1,953,4 70 (1) Held-to-m aturity securities and lon g-term debt are catego rized as Level 2 o f the fair value h ierarchy, as defined earlier in this Note 15 - "Fair Valu e Measurements." Held-to-maturity securities are h eld in a rabbi tru st and are gen erally valu ed u sin g quo ted p rices, which may b e in non-active markets. Long-term debt is not traded on an exchan ge and is v alued using quoted rates for similar deb t in active markets. Carrying v alues for cash an d cash equivalents, d eposits, custo mer and other receivables, n otes payab le, accoun ts p ayable, interest accrued, and taxes accrued app roximate fair value. 1 6. CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME Compreh ensive inco me includ es net inco me and amounts related to the SMSP. Th e table below p resents chan g es in comp onents of AOCI, n et o f tax, during the years ended December 3 1, 2 0 23 and 2 022 (in thousan ds of do llars). Items in parenth eses ind icate red uction s to AOCI. Year Ended December 3 1, 2 023 2022 Defin ed benefit pensio n items Balance at beg in ning o f perio d $ (1 2,922 ) $ (40,04 0) Other co mprehen sive income before reclassifications, n et o f tax of $(1,68 0) an d $8,239 (4,848 ) 23,77 0 Amounts reclassified out of AOCI to net income, net of tax of $203 and $1,16 0 586 3,34 8 Net curren t-period other compreh ensive inco me (4,262 ) 2 7 ,11 8 Balance at end of period $ (1 7,184 ) $ (12,92 2) Th e table below presents the effects on net income o f amounts reclassified out o f components of AOCI and the in come statement location of tho se amounts reclassified during the y ears ended December 3 1, 2 0 23 and 2 022 (in thousan ds of do llars). Items in parenth eses ind icate increases to net inco me. Amount Reclassified fro m AOCI Year Ended December 31, 2 023 2022 Amortizatio n of d efined benefit pension items Prior service co st $ 219 $ 27 9 Net lo ss 570 4,22 9 Total b efore tax 789 4,50 8 Tax b enefit (203 ) (1,16 0) Net o f tax 586 3,34 8 Total reclassification fo r the perio d $ 586 $ 3,34 8 1 7. RELATED PARTY TRANSACTIONS IDACORP: Idah o Power performs corp orate functions such as financial, leg al, and man agement services for IDACORP and its sub sid iaries. Id aho Power charg es IDACORP for th e costs o f these services based on service agreements and other sp ecifically iden tified costs. For th ese serv ices, Idah o Power billed IDACORP $1.1 million in 202 3 an d $0.9 millio n in 2 022. At December 31, 2 023 and 2022, Idah o Power had a $16.2 million and $56.2 million pay able to IDACORP, respectively, which was included in its accounts payab le to affiliates b alance on its b alan ce sh eets, primarily related to income tax pay men ts. Ida -West: Ida-West Energy Company (Ida-West) is a who lly -own ed sub sid iary o f IDACORP and is an operator of small h y dropower gen eratio n projects that satisfy the req uirements of th e Pu blic Utility Regulato ry Policies Act o f 1978 . Idaho Po wer purchases all of th e p o wer generated by fou r of Ida-West's 5 0 percent owned PURPA qualifying hydropo wer projects lo cated in Idah o. Idaho Power pu rchased $9 .1 millio n in 2 023 and $7.9 million in 202 2 of p o wer from Ida-West. Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 TotalAssets: Money market funds and commercialpaper $230,600 $ $ 230,600 $ 34,468 $ $ $ 34,468Derivatives 89 89 40,518 400 40,918Equity securities 37,320 37,320 34,129 34,129Liabilities: Derivatives $ 3,932 $ 2,000 $ $ 5,932 $ 2,937 $ 3,851 $ $ 6,788 (1) Holding co mpany on ly. Does n ot inclu de amounts h eld b y Idaho Po wer. Id aho Power's derivatives are contracts en tered into as part of its manag ement o f load s and resources. Electricity swap deriv atives are valu ed o n the Intercontinental Exchange (ICE)with q uoted prices in an active market. Electricity forward co ntract deriv atives are valued u sing a b lend of two electricity exch anges, ad justed for location basis, as specified in theforward contract. Natu ral gas and diesel deriv atives are valued using New York Mercan tile Exchan ge (NYMEX) and ICE p ricing, ad ju sted for location basis, wh ich are also quo tedunder NYMEX and ICE pricing . Equity secu rities at Id aho Power consist of employ ee-d irected in v estments related to an execu tiv e d eferred compensation plan and actively tradedmoney market an d ex change traded fun d s related to the SM SP. The investments are measu red u sin g quo ted p rices in activ e markets and are held in a rab bi trust. Th e table below presents the carrying value an d estimated fair v alue of fin ancial instruments that are no t repo rted at fair v alue, as of Decemb er 3 1 , 20 2 3 and 20 22, u sing av ailab lemarket info rmation an d ap propriate valuatio n methodo logies (in thousan ds of dollars). December 31, 2023 December 3 1, 2 022 Ca rryingAmount Estima ted FairValue Carry ingAmount Estimated FairValue (thousands o f dollars)Assets: Held -to -matu rity securities(1) $ 3 1,639 $ 28 ,341 $ 30 ,475 $ 25,4 52Liabilities: Lon g-term deb t (inclu ding curren tportion)(1) 2,82 5,590 2,684 ,278 2,194 ,145 1,953,4 70 (1) Held-to-m aturity securities and lon g-term debt are catego rized as Level 2 o f the fair value h ierarchy, as defined earlier in this Note 15 - "Fair Valu e Measurements." Held-to-maturity securities are h eld in a rabbi tru st and are gen erally valu ed u sin g quo ted p rices, which may b e in non-active markets. Long-term debt is not traded on an exchan geand is v alued using quoted rates for similar deb t in active markets. Carrying v alues for cash an d cash equivalents, d eposits, custo mer and other receivables, n otes payab le, accoun tspayable, interest accrued, and taxes accrued app roximate fair value. 1 6. CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME Compreh ensive inco me includ es net inco me and amounts related to the SMSP. Th e table below p resents chan g es in comp onents of AOCI, n et o f tax, during the years ended December31, 2 0 23 and 2 022 (in thousan ds of do llars). Items in parenth eses ind icate red uction s to AOCI. Year Ended December 3 1, 2 023 2022 Defin ed benefit pensio n items Balance at beg in ning o f perio d $ (1 2,922 ) $ (40,04 0) Other co mprehen sive income before reclassifications, n et o f tax of$(1,68 0) an d $8,239 (4,848 ) 23,77 0 Amounts reclassified out of AOCI to net income, net of tax of $203and $1,16 0 586 3,34 8 Net curren t-period other compreh ensive inco me (4,262 ) 2 7 ,11 8 Balance at end of period $ (1 7,184 ) $ (12,92 2) Th e table below presents the effects on net income o f amounts reclassified out o f components of AOCI and the in come statement location of tho se amounts reclassified during theyears ended December 3 1, 2 0 23 and 2 022 (in thousan ds of do llars). Items in parenth eses ind icate increases to net inco me. Amount Reclassified fro m AOCI Year Ended December 31, 2 023 2022 Amortizatio n of d efined benefit pension items Prior service co st $ 219 $ 27 9 Net lo ss 570 4,22 9 Total b efore tax 789 4,50 8 Tax b enefit (203 ) (1,16 0) Net o f tax 586 3,34 8 Total reclassification fo r the perio d $ 586 $ 3,34 8 1 7. RELATED PARTY TRANSACTIONS IDACORP: Idah o Power performs corp orate functions such as financial, leg al, and man agement services for IDACORP and its sub sid iaries. Id aho Power charg es IDACORP for th e costsof these services based on service agreements and other sp ecifically iden tified costs. For th ese serv ices, Idah o Power billed IDACORP $1.1 million in 202 3 an d $0.9 millio n in 2 022. At December 31, 2 023 and 2022, Idah o Power had a $16.2 million and $56.2 million pay able to IDACORP, respectively, which was included in its accounts payab le to affiliates b alance on its b alan ce sh eets, primarily related to income tax pay men ts. Ida -West: Ida-West Energy Company (Ida-West) is a who lly -own ed sub sid iary o f IDACORP and is an operator of small h y dropower gen eratio n projects that satisfy the req uirements of th e Pu blic Utility Regulato ry Policies Act o f 1978 . Idaho Po wer purchases all of th e p o wer generated by fou r of Ida-West's 5 0 percent owned PURPA qualifying hydropo wer projects lo cated in Idah o. Idaho Power pu rchased $9 .1 millio n in 2 023 and $7.9 million in 202 2 of p o wer from Ida-West. 40 FERC FORM No. 1 (ED. 12-96) Page 122-123 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES Line No. Item (a) Unrealized Gains and Losses on Available-For- Sale Securities (b) Minimum Pension Liability Adjustment (net amount) (c) Foreign Currency Hedges (d) Other Adjustments (e) Other Cash Flow Hedges Interest Rate Swaps (f) Other Cash Flow Hedges [Specify] (g) Totals for each category of items recorded in Account 219 (h) Net Income (Carried Forward from Page 116, Line 78) (i) Total Comprehensive Income (j) 1 Balance of Account 219 at Beginning of Preceding Year 0 0 0 (40,039,894)0 0 (40,039,894) 2 Preceding Quarter/Year to Date Reclassifications from Account 219 to Net Income 3,347,820 3,347,820 3 Preceding Quarter/Year to Date Changes in Fair Value 23,769,687 23,769,687 4 Total (lines 2 and 3)27,117,507 27,117,507 254,866,668 281,984,175 5 Balance of Account 219 at End of Preceding Quarter/Year (12,922,387)(12,922,387) 6 Balance of Account 219 at Beginning of Current Year (12,922,387)(12,922,387) 7 Current Quarter/Year to Date Reclassifications from Account 219 to Net Income 586,110 586,110 8 Current Quarter/Year to Date Changes in Fair Value (4,848,215)(4,848,215) 9 Total (lines 7 and 8)(4,262,105)(4,262,105)256,810,468 252,548,363 10 Balance of Account 219 at End of Current Quarter/Year (17,184,492)(17,184,492) FERC FORM No. 1 (NEW 06-02) Page 122 (a)(b) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION. AMORTIZATION AND DEPLETION Line No. Classification (a) Total Company For the Current Year/Quarter Ended (b) Electric (c) Gas (d) Other (Specify) (e) Other (Specify) (f) Other (Specify) (g) Common (h) 1 UTILITY PLANT 2 In Service 3 Plant in Service (Classified)7,293,443,644 7,293,443,644 4 Property Under Capital Leases 5 Plant Purchased or Sold 6 Completed Construction not Classified 7 Experimental Plant Unclassified 8 Total (3 thru 7)7,293,443,644 7,293,443,644 9 Leased to Others 10 Held for Future Use 9,510,757 9,510,757 11 Construction Work in Progress 986,645,675 986,645,675 12 Acquisition Adjustments 750,893 750,893 13 Total Utility Plant (8 thru 12)8,290,350,969 8,290,350,969 14 Accumulated Provisions for Depreciation, Amortization, & Depletion 2,733,469,808 2,733,469,808 15 Net Utility Plant (13 less 14)5,556,881,161 5,556,881,161 16 DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION 17 In Service: 18 Depreciation 2,688,859,595 2,688,859,595 19 Amortization and Depletion of Producing Natural Gas Land and Land Rights 20 Amortization of Underground Storage Land and Land Rights 21 Amortization of Other Utility Plant 44,487,567 44,487,567 22 Total in Service (18 thru 21)2,733,347,162 2,733,347,162 23 Leased to Others 24 Depreciation 25 Amortization and Depletion 26 Total Leased to Others (24 & 25) 27 Held for Future Use 28 Depreciation 29 Amortization 30 Total Held for Future Use (28 & 29) 31 Abandonment of Leases (Natural Gas) 32 Amortization of Plant Acquisition Adjustment 122,646 122,646 33 Total Accum Prov (equals 14) (22,26,30,31,32)2,733,469,808 2,733,469,808 FERC FORM No. 1 (ED. 12-89) Page 200-201 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) Line No. Account (a) Balance Beginning of Year (b) Additions (c) Retirements (d) Adjustments (e) Transfers (f) Balance at End of Year (g) 1 1. INTANGIBLE PLANT 2 (301) Organization 5,703 0 0 5,703 3 (302) Franchise and Consents 51,262,387 2,802,162 54,064,549 4 (303) Miscellaneous Intangible Plant 51,011,344 11,532,152 1,038,586 61,504,910 5 TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4)102,279,434 14,334,314 1,038,586 115,575,162 6 2. PRODUCTION PLANT 7 A. Steam Production Plant 8 (310) Land and Land Rights 1,722,421 0 0 1,722,421 9 (311) Structures and Improvements 121,196,047 1,280,531 341,166 122,135,412 10 (312) Boiler Plant Equipment 652,039,040 29,388,593 45,422,693 636,004,940 11 (313) Engines and Engine-Driven Generators 0 12 (314) Turbogenerator Units 141,070,031 2,588,981 613,171 143,045,841 13 (315) Accessory Electric Equipment 55,116,343 (397,100)49,945 54,669,298 14 (316) Misc. Power Plant Equipment 20,196,162 1,266,362 1,531,756 19,930,768 15 (317) Asset Retirement Costs for Steam Production 28,236,601 11,683,135 39,919,736 16 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)1,019,576,645 45,810,502 47,958,731 1,017,428,416 17 B. Nuclear Production Plant 18 (320) Land and Land Rights 0 19 (321) Structures and Improvements 0 20 (322) Reactor Plant Equipment 0 21 (323) Turbogenerator Units 0 22 (324) Accessory Electric Equipment 0 23 (325) Misc. Power Plant Equipment 0 24 (326) Asset Retirement Costs for Nuclear Production 0 25 TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24)0 26 C. Hydraulic Production Plant 27 (330) Land and Land Rights 32,130,309 70,417 504,985 31,695,741 28 (331) Structures and Improvements 251,694,485 18,239,795 1,031,172 268,903,108 29 (332) Reservoirs, Dams, and Waterways 306,795,629 5,673,299 181,189 312,287,739 30 (333) Water Wheels, Turbines, and Generators 363,713,896 35,165,658 112,512 398,767,042 31 (334) Accessory Electric Equipment 72,052,750 4,526,737 389,038 76,190,449 32 (335) Misc. Power Plant Equipment 31,226,785 2,310,248 458,616 33,078,417 33 (336) Roads, Railroads, and Bridges 14,790,198 4,552,003 19,342,201 34 (337) Asset Retirement Costs for Hydraulic Production 0 35 TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)1,072,404,052 70,538,157 2,677,512 1,140,264,697 36 D. Other Production Plant 37 (340) Land and Land Rights 2,699,794 0 0 2,699,794 FERC FORM No. 1 (REV. 12-05) Page 204-207 38 (341) Structures and Improvements 154,610,482 527,626 197,725 154,940,383 39 (342) Fuel Holders, Products, and Accessories 10,438,247 0 0 10,438,247 40 (343) Prime Movers 273,426,259 59,789,837 38,496,848 294,719,248 41 (344) Generators 66,678,480 5,770,484 72,448,964 42 (345) Accessory Electric Equipment 93,629,469 565,040 374,908 93,819,601 43 (346) Misc. Power Plant Equipment 7,030,214 879,515 135,487 7,774,242 44 (347) Asset Retirement Costs for Other Production 0 44.1 (348) Energy Storage Equipment - Production 45 TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44)608,512,945 67,532,502 39,204,968 636,840,479 46 TOTAL Prod. Plant (Enter Total of lines 16, 25, 35, and 45)2,700,493,642 183,881,161 89,841,211 2,794,533,592 47 3. Transmission Plant 48 (350) Land and Land Rights 40,478,393 2,685,649 43,164,042 48.1 (351) Energy Storage Equipment - Transmission 49 (352) Structures and Improvements 100,889,219 5,499,703 95,562 106,293,360 50 (353) Station Equipment 474,044,847 20,081,696 1,091,247 493,035,296 51 (354) Towers and Fixtures 232,820,516 34,411 253,086 232,601,841 52 (355) Poles and Fixtures 230,116,925 16,426,785 1,241,885 245,301,825 53 (356) Overhead Conductors and Devices 267,722,978 5,353,287 1,539,956 271,536,309 54 (357) Underground Conduit 0 55 (358) Underground Conductors and Devices 0 56 (359) Roads and Trails 390,266 14,825 405,091 57 (359.1) Asset Retirement Costs for Transmission Plant 0 58 TOTAL Transmission Plant (Enter Total of lines 48 thru 57)1,346,463,144 50,096,356 4,221,736 1,392,337,764 59 4. Distribution Plant 60 (360) Land and Land Rights 9,014,430 61,127 9,075,557 61 (361) Structures and Improvements 59,517,798 6,769,589 203,039 66,084,348 62 (362) Station Equipment 327,836,697 12,782,925 1,824,463 338,795,159 63 (363) Energy Storage Equipment – Distribution 0 140,772,713 140,772,713 64 (364) Poles, Towers, and Fixtures 326,364,004 21,197,740 3,257,218 344,304,526 65 (365) Overhead Conductors and Devices 159,600,980 7,515,050 2,101,882 165,014,148 66 (366) Underground Conduit 54,625,690 3,185,533 96,297 57,714,926 67 (367) Underground Conductors and Devices 331,603,490 21,409,174 1,908,440 351,104,224 68 (368) Line Transformers 730,455,194 55,113,652 8,265,271 777,303,575 69 (369) Services 69,113,735 3,365,746 41,378 72,438,103 70 (370) Meters 113,345,257 9,147,199 3,570,734 118,921,722 71 (371) Installations on Customer Premises 4,629,374 1,331,740 117,101 5,844,013 72 (372) Leased Property on Customer Premises 0 ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) Line No. Account (a) Balance Beginning of Year (b) Additions (c) Retirements (d) Adjustments (e) Transfers (f) Balance at End of Year (g) FERC FORM No. 1 (REV. 12-05) Page 204-207 73 (373) Street Lighting and Signal Systems 6,028,622 998,635 (58,016)7,085,273 74 (374) Asset Retirement Costs for Distribution Plant 0 75 TOTAL Distribution Plant (Enter Total of lines 60 thru 74)2,192,135,271 283,650,823 21,327,807 2,454,458,287 76 5. REGIONAL TRANSMISSION AND MARKET OPERATION PLANT 77 (380) Land and Land Rights 0 78 (381) Structures and Improvements 0 79 (382) Computer Hardware 0 80 (383) Computer Software 0 81 (384) Communication Equipment 0 82 (385) Miscellaneous Regional Transmission and Market Operation Plant 0 83 (386) Asset Retirement Costs for Regional Transmission and Market Oper 0 84 TOTAL Transmission and Market Operation Plant (Total lines 77 thru 83) 0 85 6. General Plant 86 (389) Land and Land Rights 20,811,566 265,608 21,077,174 87 (390) Structures and Improvements 156,834,664 24,049,217 2,475,327 178,408,554 88 (391) Office Furniture and Equipment 42,441,444 7,007,144 7,302,415 42,146,173 89 (392) Transportation Equipment 114,871,490 18,902,145 2,757,656 131,015,979 90 (393) Stores Equipment 4,957,470 2,852,680 56,646 7,753,504 91 (394) Tools, Shop and Garage Equipment 15,057,356 850,488 150,206 15,757,638 92 (395) Laboratory Equipment 14,785,168 2,196,410 529,682 16,451,896 93 (396) Power Operated Equipment 26,399,205 5,606,557 673,348 31,332,414 94 (397) Communication Equipment 81,474,627 1,564,766 1,358,815 81,680,578 95 (398) Miscellaneous Equipment 10,776,662 542,062 403,795 10,914,929 96 SUBTOTAL (Enter Total of lines 86 thru 95)488,409,652 63,837,077 15,707,890 536,538,839 97 (399) Other Tangible Property 0 98 (399.1) Asset Retirement Costs for General Plant 0 99 TOTAL General Plant (Enter Total of lines 96, 97, and 98)488,409,652 63,837,077 15,707,890 536,538,839 100 TOTAL (Accounts 101 and 106)6,829,781,143 595,799,731 132,137,230 7,293,443,644 101 (102) Electric Plant Purchased (See Instr. 8)0 102 (Less) (102) Electric Plant Sold (See Instr. 8)0 103 (103) Experimental Plant Unclassified 0 104 TOTAL Electric Plant in Service (Enter Total of lines 100 thru 103)6,829,781,143 595,799,731 132,137,230 7,293,443,644 FERC FORM No. 1 (REV. 12-05) Page 204-207 ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) Line No. Account (a) Balance Beginning of Year (b) Additions (c) Retirements (d) Adjustments (e) Transfers (f) Balance at End of Year (g) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 ELECTRIC PLANT HELD FOR FUTURE USE (Account 105) Line No. Description and Location of Property (a) Date Originally Included in This Account (b) Date Expected to be used in Utility Service (c) Balance at End of Year (d) 1 Land and Rights: 2 Transmission Stations (a)(f)424,115 3 Transmission Lines (b)(g)68,592 4 Pallette Junction Substation 03/15/2021 12/31/2028 778,595 5 Distribution Lines (c)(h)25,581 6 Distribution Stations (d)(i)1,378,006 7 Farmway Station 12/22/2022 06/30/2029 947,032 8 Northside Substation 02/01/2023 06/30/2027 1,383,742 9 10 McDermott Substation 10/26/2022 06/30/2026 1,330,604 11 Midpoint Transmission Station 12/15/2022 09/30/2027 870,843 12 Line #854 500 Kv 03/31/2009 06/30/2029 308,066 13 14 Production (e)(j)104,155 15 Sawmill Substation 09/18/2023 06/30/2026 618,477 16 17 Line #853 500 Kv 12/16/2011 12/31/2026 575,774 21 Other Property: 22 Transmission Stations (k)(m)199,069 23 Distribution Stations (l)(n)54,561 24 Underground Vault, Blaine County 08/30/2016 12/31/2026 443,545 47 TOTAL 9,510,757 FERC FORM No. 1 (ED. 12-96) Page 214 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseOriginalDate Various Dates (b) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseOriginalDate Various Dates (c) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseOriginalDate Various Dates (d) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseOriginalDate Various Dates (e) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseOriginalDate Various Dates (f) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseExpectedUseInServiceDate Various Dates (g) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseExpectedUseInServiceDate Various Dates (h) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseExpectedUseInServiceDate Various Dates (i) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseExpectedUseInServiceDate Various Dates (j) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseExpectedUseInServiceDate Various Dates (k) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseOriginalDate Various Dates (l) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseOriginalDate Various Dates (m) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseExpectedUseInServiceDate Various Dates (n) Concept: ElectricPlantPropertyClassifiedAsHeldForFutureUseExpectedUseInServiceDate Various Dates FERC FORM No. 1 (ED. 12-96) Page 214 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (Account 107) Line No.Description of Project (a) Construction work in progress - Electric (Account 107) (b) 1 PURCHASE CORPORATE PLANE 1,002,539 2 AUD MODERNIZATION 1,032,074 3 BMP EXHAUST BAFFLE REPLACEMENT 1,041,876 4 NTSD220001 - NEW T-LINE FOR NO 1,070,339 5 SKPR220011 - POWER PLANT/DAM P 1,073,807 6 JOOA IPC ONLY REPLACE 102A 138 1,138,645 7 LINE 902 DESIGN & PERMIT 1,139,967 8 BROWNLEE SPILLWAY REHABILITATI 1,237,539 9 LANGLEY GULCH WELL #3 INSTALL 1,247,730 10 HELLS CANYON NOAA BIOLOGICAL A 1,335,295 11 RAPID RIVER HATCHERY RENOVATIO 1,359,954 12 T226170001 PHASE 3 REPAIR VALE 1,373,194 13 BORA240001 - SUBSTATION PERIME 1,384,647 14 HCC MERCURY NUMERIC MODEL DEVE 1,395,589 15 FILR220001 - BESS REGULATOR AN 1,474,075 16 HCPR190001 - BOP 1,499,123 17 GRID MOD SINGLE VENDOR PLATFOR 1,499,677 18 FALL CHINOOK PROGRAM - ENTRAPM 1,517,213 19 T412200001 - REBUILD BOBN-EMET 1,576,044 20 GIGE V3 CARDS REPLACEMENTS 202 1,577,290 21 OXBOW UNIT 3 TURBINE AND GENER 1,617,117 22 OXBOW UNIT 4 TURBINE AND GENER 1,617,117 23 T423190001 HGTN-QUTZ 138KV REB 1,780,485 24 JOINT ASSETS: RPL FAILED 1-PH 1,892,405 25 BSPO TURBINE & GENERATOR REFUR 2,231,111 26 HGTN180001 - CONVERT TO 138KV 2,254,837 27 T902 LINE WORK ASSOCIATED WITH 2,269,495 28 HGTN012 35KV FEEDER TO LIME 2,313,834 29 OXBOW SPILLWAY REHABILITATION 2,372,438 30 OBPR UNIT 2 TURBINE AND GENERA 2,403,515 31 OXBOW UNIT 1 TURBINE AND GENER 2,403,941 32 COLE STATION - TRANSMISSION WO 2,423,678 33 AFPR UNIT 3 TURBINE REFURB 2,438,630 34 COMMON ASSET: MPSN 345KV FENCE 2,520,511 35 COMMON ASSET: RPL MPSN C506 SE 2,619,746 36 MNHM230001 - BESS PROJECT 2,906,134 37 NTSD220001- NEW NORTHSIDE SUBS 3,055,161 38 LNDN190001 - ADD 138KV BREAKER 3,080,792 39 T533230001- 138KV WDRI-KCHM UG 3,168,896 40 AFPR UNIT 2 REFURB 3,242,621 41 FILR220001 - ADD 2MW BATTERY S 3,641,487 42 KPRT240001 - SUBSTATION PERIME 3,871,095 43 REPORTING MODEL FOR SNAKE RIVE 4,168,037 FERC FORM No. 1 (ED. 12-87) Page 216 44 COMMON ASSET: MPSN 500KV FENCE 4,244,840 45 AFPR PLANT CONTROLS MODERNIZAT 4,249,597 46 FALL CHINOOK PROGRAM - REDD SU 4,587,170 47 MLBA220001 - ADD 2MW BATTERY S 4,809,768 48 BRIDGER 2022C301 U1 CONVERSION 4,822,036 49 BRIDGER 2022C302 U2 CONVERSION 4,873,580 50 JOINT ASSET: RPL MPSN C506 SER 5,062,127 51 HC SEDIMENT PROGRAMS 5,214,127 52 B2H TLINE CONSTRUCTION COSTS 5,293,705 53 DISTRIBUTION WORK FOR 2ND WDRI 5,366,563 54 LINE 902 10 YEAR MAINTENANCE 5,545,044 55 LINE 902 REBUILD - RTSN TO DRA 6,147,755 56 REL-HCC OREGON REAUTHORIZATION 6,545,504 57 GRID MOD SINGLE VENDOR PLATFOR 6,618,693 58 AFPR UNIT 1 REFURB 6,690,558 59 ELMR220001 - ADD 4MW BATTERY S 6,902,457 60 B2H: RIGHTS OF WAY 7,133,286 61 WESR220001 - ADD 2MW BATTERY S 7,326,225 62 BULL TROUT PROGRAM - ADMINISTR 7,691,158 63 LEGAL DEPT. LABOR FOR RELICENS 8,666,611 64 B2H: LIMITED CONSTRUCTION FUND 9,156,941 65 HCC WATERSHED ENHANCEMENT PROG 11,744,784 66 T423190001-REBUILD FROM HGTN T 12,106,398 67 BOARDMAN - HEMINGWAY 500 KV LI 13,526,054 68 WQ HCC401 CERTIFICATION OPS AN 14,524,248 69 OXBOW HATCHERY RENOVATION 16,066,993 70 BMSU220002- 2021 RFP NEW ENERG 26,272,801 71 HPVY BESS DEVELOPMENT - 2025 R 28,296,909 72 HMWY BESS - 12MW EXPANSION 32,124,893 73 B2H PERMITTING 11/1/2011 & FOR 35,388,729 74 IPC FUNDING - BPA PERMITTING/P 41,128,859 75 HELLS CANYON RELICENSING OUTSI 49,236,179 76 ROLLUP RELIC COST OXBOW 56,320,382 77 GATEWAY WEST 500KV LINE 59,684,477 78 ROLLUP RELIC COST HELLS CANYON 120,690,527 79 ROLLUP RELIC COST BROWNLEE 177,461,753 80 Other Minor Projects Under $1,000,000 78,854,244 43 Total 986,645,675 FERC FORM No. 1 (ED. 12-87) Page 216 CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (Account 107) Line No.Description of Project (a) Construction work in progress - Electric (Account 107) (b) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108) Line No. Item (a) Total (c + d + e) (b) Electric Plant in Service (c) Electric Plant Held for Future Use (d) Electric Plant Leased To Others (e) Section A. Balances and Changes During Year 1 Balance Beginning of Year 2,606,079,117 2,606,079,117 2 Depreciation Provisions for Year, Charged to 3 (403) Depreciation Expense 188,144,343 188,144,343 4 (403.1) Depreciation Expense for Asset Retirement Costs 0 5 (413) Exp. of Elec. Plt. Leas. to Others 0 0 6 Transportation Expenses-Clearing 6,873,504 6,873,504 7 Other Clearing Accounts 0 0 8 Other Accounts (Specify, details in footnote): 9.1 Fuel Stock 40,426 40,426 10 TOTAL Deprec. Prov for Year (Enter Total of lines 3 thru 9)195,058,273 195,058,273 0 0 11 Net Charges for Plant Retired: 12 Book Cost of Plant Retired (130,593,659)(130,593,659) 13 Cost of Removal (30,055,989)(30,055,989) 14 Salvage (Credit)16,268,032 16,268,032 15 TOTAL Net Chrgs. for Plant Ret. (Enter Total of lines 12 thru 14)(144,381,616)(144,381,616)0 0 16 Other Debit or Cr. Items (Describe, details in footnote): 17.1 (a) Depreciation Adjustments 32,103,821 32,103,821 18 Book Cost or Asset Retirement Costs Retired 0 19 Balance End of Year (Enter Totals of lines 1, 10, 15, 16, and 18)2,688,859,595 2,688,859,595 0 0 Section B. Balances at End of Year According to Functional Classification 20 Steam Production 721,207,878 721,207,878 21 Nuclear Production 0 22 Hydraulic Production-Conventional 522,472,554 522,472,554 23 Hydraulic Production-Pumped Storage 0 24 Other Production 145,606,785 145,606,785 25 Transmission 431,545,321 431,545,321 26 Distribution 722,571,735 722,571,735 27 Regional Transmission and Market Operation 0 28 General 145,455,322 145,455,322 29 TOTAL (Enter Total of lines 20 thru 28)2,688,859,595 2,688,859,595 0 0 FERC FORM No. 1 (REV. 12-05) Page 219 FOOTNOTE DATA (a) Concept: OtherAdjustmentsToAccumulatedDepreciationDescription Valmy depreciation adjustments (ID Order No. 33771 and OR Order No. 17-235) Bridger depreciation adjustments (ID Order No. 35423) Wildfire Mitigation depreciation adjustments (ID Order No. 35077) CIAC and Asset Retirement Obligation activity FERC FORM No. 1 (REV. 12-05) Page 219 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1) Line No. Description of Investment (a) Date Acquired (b) Date of Maturity (c) Amount of Investment at Beginning of Year (d) Equity in Subsidiary Earnings of Year (e) Revenues for Year (f) Amount of Investment at End of Year (g) Gain or Loss from Investment Disposed of (h) 1 COMMON STOCK 02/01/1974 500 500 2 CAPITAL CONTRIBUTIONS 2,462,594 2,462,594 3 EQUITY IN EARNINGS 12,228,425 8,033,987 0 20,262,412 42 Total Cost of Account 123.1 $Total 14,691,519 8,033,987 0 22,725,506 FERC FORM No. 1 (ED. 12-89) Page 224-225 This report is: Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 MATERIALS AND SUPPLIES Line No. Account (a) Balance Beginning of Year (b) Balance End of Year (c) Department or Departments which Use Material (d) 1 Fuel Stock (Account 151)14,760,362 19,952,164 2 Fuel Stock Expenses Undistributed (Account 152)1,691 0 3 Residuals and Extracted Products (Account 153) 4 Plant Materials and Operating Supplies (Account 154) 5 Assigned to - Construction (Estimated) 6 Assigned to - Operations and Maintenance 7 Production Plant (Estimated)14,645,220 14,101,636 8 Transmission Plant (Estimated)15,826,350 48,400,412 9 Distribution Plant (Estimated)59,743,149 71,718,154 10 Regional Transmission and Market Operation Plant (Estimated) 11 Assigned to - Other (provide details in footnote)(a)1,656,595 (b)1,768,276 12 TOTAL Account 154 (Enter Total of lines 5 thru 11)91,871,314 135,988,478 13 Merchandise (Account 155) 14 Other Materials and Supplies (Account 156)0 0 15 Nuclear Materials Held for Sale (Account 157) (Not applic to Gas Util) 16 Stores Expense Undistributed (Account 163)589,580 4,526,104 17 18 19 20 TOTAL Materials and Supplies 107,222,947 160,466,746 FERC FORM No. 1 (REV. 12-05) Page 227 This report is: Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4MATERIALS AND SUPPLIESLineNo.Account(a)Balance Beginning of Year(b)Balance End of Year(c)Department or Departments which Use Material(d)1 Fuel Stock (Account 151)14,760,362 19,952,1642Fuel Stock Expenses Undistributed (Account 152)1,691 03Residuals and Extracted Products (Account 153)4 Plant Materials and Operating Supplies (Account 154)5 Assigned to - Construction (Estimated)6 Assigned to - Operations and Maintenance7Production Plant (Estimated)14,645,220 14,101,6368Transmission Plant (Estimated)15,826,350 48,400,4129Distribution Plant (Estimated)59,743,149 71,718,15410Regional Transmission and Market Operation Plant(Estimated)11 Assigned to - Other (provide details in footnote)(a)1,656,595 (b)1,768,27612TOTAL Account 154 (Enter Total of lines 5 thru 11)91,871,314 135,988,47813Merchandise (Account 155)14 Other Materials and Supplies (Account 156)0 015Nuclear Materials Held for Sale (Account 157) (Notapplic to Gas Util)16 Stores Expense Undistributed (Account 163)589,580 4,526,10417181920TOTAL Materials and Supplies 107,222,947 160,466,746FERC FORM No. 1 (REV. 12-05)Page 227 This report is: Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: PlantMaterialsAndOperatingSuppliesOther This amount represents miscellaneous inventory that is not yet assigned to a particular function. (b) Concept: PlantMaterialsAndOperatingSuppliesOther This amount represents miscellaneous inventory that is not yet assigned to a particular function. FERC FORM No. 1 (REV. 12-05) Page 227 This report is: Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4FOOTNOTE DATA(a) Concept: PlantMaterialsAndOperatingSuppliesOtherThis amount represents miscellaneous inventory that is not yet assigned to a particular function.(b) Concept: PlantMaterialsAndOperatingSuppliesOtherThis amount represents miscellaneous inventory that is not yet assigned to a particular function.FERC FORM No. 1 (REV. 12-05)Page 227 This report is: Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Transmission Service and Generation Interconnection Study Costs Line No. Description (a) Costs Incurred During Period (b) Account Charged (c) Reimbursements Received During the Period (d) Account Credited With Reimbursement (e) 1 Transmission Studies 2 BPA LTF PTP 97456622 STUDY (335)186623 (a)5,320 186623 3 PWX 92502052 CF BIENNIAL REASSESSMENT 0 186623 (273)186623 4 BPA LTF PTP 97887976 STUDY 0 186623 8,858 186623 5 PAC LTF PTP 98184887 STUDY 2,973 186623 7,027 186623 6 PWX LTF PTP B2H STUDIES 13,589 186623 65,976 186623 7 IPCL LTF NETWORK 99097009 STUDY 11,698 186623 (11,698)186623 8 FPLP LTF PTP TSR 99497490 10,122 186623 (10,122)186623 9 IPCL LTF NETWORK 99642253 STUDY 4,227 186623 (4,227)186623 10 FPLP LTF PTP TSR 99989758 6,741 186623 (6,741)186623 11 PWX LTF PTP TSR 100104285 3,431 186623 (25,607)186623 12 PWX LTF PTP TSR 100104286 2,841 186623 (25,357)186623 13 PWX LTF PTP TSR 100104289 3,184 186623 (25,971)186623 14 PWX LTF PTP TSR 100104297 3,282 186623 (25,485)186623 15 PWX LTF PTP TSR 99137594 2,515 186623 (2,515)186623 16 PWX LTF PTP TSR 99137596 2,224 186623 (2,224)186623 17 PWX LTF PTP TSR 99137597 2,192 186623 (2,192)186623 18 PWX LTF PTP TSR 99137598 2,298 186623 (2,298)186623 19 FPLP LTF PTP TSR 99298192 2,673 186623 (2,673)186623 20 FPLP LTF PTP TSR 100875435 1,273 186623 (10,000)186623 21 MEAI LTF PTP TSR 101041691 1,165 186623 (10,000)186623 22 BPA CF REASSESSMENT TSR 91629850 AND 91629500 939 186623 0 186623 23 MEAI LTF PTP TSR 100455881 103 186623 (103)186623 24 PAC LTF PTP TSR 100715919 551 186623 (501)186623 25 PAC LTF PTP TSR 100715926 551 186623 (501)186623 20 Total 78,237 (81,307) 21 Generation Studies 22 ARCO WIND 2 #580 6,713 186623 50,158 186623 23 APPALOOSA WIND & SOLAR #1 400MW 33,595 186623 (17,046)186623 24 CRIMSON ORCHARD #604 240MW 0 186623 81,607 186623 25 SOUTH BENNETT #605 240MW 15,981 186623 76,323 186623 26 JACKALOPE 1 #607 300 MW 2,955 186623 112,732 186623 27 JACKALOPE 2 #608 300 MW 4,175 186623 95,645 186623 28 JACKALOPE 2 #609 300 MW 2,886 186623 96,729 186623 29 OLD OREGON TRAIL PV3 #613 0 186623 95,577 186623 30 SALMON FALLS WIND #614 22,964 186623 76,723 186623 31 SALMON FALLS WIND 2 #616 21,733 186623 78,267 186623 32 OWYHEE PUMPED STORAGE #622 2,335 186623 94,332 186623 33 MOSBY BUTTE SOLAR #623 0 186623 86,260 186623 34 GEM VALE 1 #624 16,208 186623 76,905 186623 35 GEM VALE 2 #625 2,411 186623 96,480 186623 36 HMWY ENERGY STORAGE 2 #629 1,015 186623 0 186623 FERC FORM No. 1 (NEW. 03-07) Page 231 Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4Transmission Service and Generation Interconnection Study CostsLineNo.Description(a)Costs Incurred During Period(b)Account Charged(c)Reimbursements ReceivedDuring the Period(d)Account CreditedWith Reimbursement(e)1 Transmission Studies2BPA LTF PTP 97456622 STUDY (335)186623 (a)5,320 1866233PWX 92502052 CF BIENNIAL REASSESSMENT 0 186623 (273)1866234BPA LTF PTP 97887976 STUDY 0 186623 8,858 1866235PAC LTF PTP 98184887 STUDY 2,973 186623 7,027 1866236PWX LTF PTP B2H STUDIES 13,589 186623 65,976 1866237IPCL LTF NETWORK 99097009 STUDY 11,698 186623 (11,698)1866238FPLP LTF PTP TSR 99497490 10,122 186623 (10,122)1866239IPCL LTF NETWORK 99642253 STUDY 4,227 186623 (4,227)18662310FPLP LTF PTP TSR 99989758 6,741 186623 (6,741)18662311PWX LTF PTP TSR 100104285 3,431 186623 (25,607)18662312PWX LTF PTP TSR 100104286 2,841 186623 (25,357)18662313PWX LTF PTP TSR 100104289 3,184 186623 (25,971)18662314PWX LTF PTP TSR 100104297 3,282 186623 (25,485)18662315PWX LTF PTP TSR 99137594 2,515 186623 (2,515)18662316PWX LTF PTP TSR 99137596 2,224 186623 (2,224)18662317PWX LTF PTP TSR 99137597 2,192 186623 (2,192)18662318PWX LTF PTP TSR 99137598 2,298 186623 (2,298)18662319FPLP LTF PTP TSR 99298192 2,673 186623 (2,673)18662320FPLP LTF PTP TSR 100875435 1,273 186623 (10,000)18662321MEAI LTF PTP TSR 101041691 1,165 186623 (10,000)18662322BPA CF REASSESSMENT TSR 91629850 AND91629500 939 186623 0 18662323MEAI LTF PTP TSR 100455881 103 186623 (103)18662324PAC LTF PTP TSR 100715919 551 186623 (501)18662325PAC LTF PTP TSR 100715926 551 186623 (501)18662320Total78,237 (81,307)21 Generation Studies22ARCO WIND 2 #580 6,713 186623 50,158 18662323APPALOOSA WIND & SOLAR #1 400MW 33,595 186623 (17,046)18662324CRIMSON ORCHARD #604 240MW 0 186623 81,607 18662325SOUTH BENNETT #605 240MW 15,981 186623 76,323 18662326JACKALOPE 1 #607 300 MW 2,955 186623 112,732 18662327JACKALOPE 2 #608 300 MW 4,175 186623 95,645 18662328JACKALOPE 2 #609 300 MW 2,886 186623 96,729 18662329OLD OREGON TRAIL PV3 #613 0 186623 95,577 18662330SALMON FALLS WIND #614 22,964 186623 76,723 18662331SALMON FALLS WIND 2 #616 21,733 186623 78,267 18662332OWYHEE PUMPED STORAGE #622 2,335 186623 94,332 18662333MOSBY BUTTE SOLAR #623 0 186623 86,260 18662334GEM VALE 1 #624 16,208 186623 76,905 18662335GEM VALE 2 #625 2,411 186623 96,480 18662336HMWY ENERGY STORAGE 2 #629 1,015 186623 0 186623FERC FORM No. 1 (NEW. 03-07)Page 231 37 ELKO COUNTY SOLAR 1 GI #630 15,139 186623 80,949 186623 38 WILSON #632 18,374 186623 100,264 186623 39 GATHER #633 674 186623 110,625 186623 40 HMWY ENERGY STORAGE EXPANSION #634 254 186623 (11,678)186623 41 TAURUS WIND #635 39,240 186623 100,819 186623 42 SOLES REST #636 19,555 186623 (47,503)186623 43 HPVY ENERGY STORAGE #638 10,410 186623 (15,161)186623 44 BOBN ENERGY STORAGE 1 #639 9,592 186623 0 186623 45 BOBN ENERGY STORAGE 2 #640 8,867 186623 (11,722)186623 46 AMERICAN FALLS ESC #641 10,719 186623 86,945 186623 47 SHOESTRING #643 7,010 186623 140,844 186623 48 JASPER #646 53,323 186623 92,704 186623 49 HASHBROWN #647 26,022 186623 119,518 186623 50 MOON CRATER II #648 17,152 186623 100,332 186623 51 VIZCAYA GI PROJECT #649 20,858 186623 133,186 186623 52 DRAGONFLY GI PROJECT #650 28,299 186623 126,016 186623 53 MAGIC VALLEY ENERGY STORAGE GI PROJECT #652 1,140 186623 42,811 186623 54 PINGREE SOLAR GI PROJECT #654 16,156 186623 49,916 186623 55 BEAR LAKE GI PROJECT #655 1,712 186623 (34,913)186623 56 RED BRIDGE SOLAR & STORAGE GI PROJECT #656 8,357 186623 41,470 186623 57 KUNA STORAGE GI PROJECT #657 55,797 186623 (55,277)186623 58 BLUEBUNCH SOLAR 1 GI PROJECT #658 21,389 186623 (56,145)186623 59 FALCON GI PROJECT #659 8,214 186623 51,676 186623 60 FITZ GI PROJECT #660 9,443 186623 57,899 186623 61 JACQUELINE GI PROJECT #661 2,516 186623 63,603 186623 62 OLNEY GI PROJECT #662 34,407 186623 (47,506)186623 63 VIZCAYA 230KV GI PROJECT #663 36,688 186623 13,193 186623 64 BLACKS CREEK EC GI PROJECT #665 32,710 186623 (49,170)186623 65 POWERS BUTTE EC GI PROJECT #666 17,373 186623 36,014 186623 66 MARTHA FIELDS EC I GI PROJECT #667 31,438 186623 (50,000)186623 67 MARTHA FIELDS EC II GI PROJECT #668 5,269 186623 60,652 186623 68 BRIDGERS PVS GI PROJECT #669 19,410 186623 35,950 186623 69 FLATIRON HILLS WIND I GI PROJECT #670 19,964 186623 (1,046)186623 70 KIMAMA FLATTS SOLAR GI PROJECT #671 7,533 186623 9,354 186623 71 EDEN WEST SOLAR GI PROJECT #672 5,235 186623 13,182 186623 72 EDEN NORTH SOLAR GI PROJECT #673 (6)186623 10,000 186623 73 KUNA MATATA SOLAR GI PROJECT #674 4,399 186623 13,927 186623 74 OMG WIND GI PROJECT #675 (5)186623 10,000 186623 75 OMG WIND II GI PROJECT #676 (5)186623 10,000 186623 76 BEAR DEN SOLAR 1 GI PROJECT #677 2,171 186623 17,571 186623 77 SOUTH FALLS GI PROJECT #678 3,611 186623 12,396 186623 78 SOUTH HILLS SOLAR GI PROJECT #680 8,086 186623 (134)186623 79 BEAR DEN SOLAR II GI PROJECT #682 1,012 186623 18,924 186623 80 MOON CRATER SOLAR GI PROJECT #573 417 186623 19,583 186623 Transmission Service and Generation Interconnection Study Costs Line No. Description (a) Costs Incurred During Period (b) Account Charged (c) Reimbursements Received During the Period (d) Account Credited With Reimbursement (e) FERC FORM No. 1 (NEW. 03-07) Page 231 37 ELKO COUNTY SOLAR 1 GI #630 15,139 186623 80,949 18662338WILSON #632 18,374 186623 100,264 18662339GATHER #633 674 186623 110,625 18662340HMWY ENERGY STORAGE EXPANSION #634 254 186623 (11,678)18662341TAURUS WIND #635 39,240 186623 100,819 18662342SOLES REST #636 19,555 186623 (47,503)18662343HPVY ENERGY STORAGE #638 10,410 186623 (15,161)18662344BOBN ENERGY STORAGE 1 #639 9,592 186623 0 18662345BOBN ENERGY STORAGE 2 #640 8,867 186623 (11,722)18662346AMERICAN FALLS ESC #641 10,719 186623 86,945 18662347SHOESTRING #643 7,010 186623 140,844 18662348JASPER #646 53,323 186623 92,704 18662349HASHBROWN #647 26,022 186623 119,518 18662350MOON CRATER II #648 17,152 186623 100,332 18662351VIZCAYA GI PROJECT #649 20,858 186623 133,186 18662352DRAGONFLY GI PROJECT #650 28,299 186623 126,016 18662353MAGIC VALLEY ENERGY STORAGE GI PROJECT#652 1,140 186623 42,811 18662354PINGREE SOLAR GI PROJECT #654 16,156 186623 49,916 18662355BEAR LAKE GI PROJECT #655 1,712 186623 (34,913)18662356RED BRIDGE SOLAR & STORAGE GI PROJECT #656 8,357 186623 41,470 18662357KUNA STORAGE GI PROJECT #657 55,797 186623 (55,277)18662358BLUEBUNCH SOLAR 1 GI PROJECT #658 21,389 186623 (56,145)18662359FALCON GI PROJECT #659 8,214 186623 51,676 18662360FITZ GI PROJECT #660 9,443 186623 57,899 18662361JACQUELINE GI PROJECT #661 2,516 186623 63,603 18662362OLNEY GI PROJECT #662 34,407 186623 (47,506)18662363VIZCAYA 230KV GI PROJECT #663 36,688 186623 13,193 18662364BLACKS CREEK EC GI PROJECT #665 32,710 186623 (49,170)18662365POWERS BUTTE EC GI PROJECT #666 17,373 186623 36,014 18662366MARTHA FIELDS EC I GI PROJECT #667 31,438 186623 (50,000)18662367MARTHA FIELDS EC II GI PROJECT #668 5,269 186623 60,652 18662368BRIDGERS PVS GI PROJECT #669 19,410 186623 35,950 18662369FLATIRON HILLS WIND I GI PROJECT #670 19,964 186623 (1,046)18662370KIMAMA FLATTS SOLAR GI PROJECT #671 7,533 186623 9,354 18662371EDEN WEST SOLAR GI PROJECT #672 5,235 186623 13,182 18662372EDEN NORTH SOLAR GI PROJECT #673 (6)186623 10,000 18662373KUNA MATATA SOLAR GI PROJECT #674 4,399 186623 13,927 18662374OMG WIND GI PROJECT #675 (5)186623 10,000 18662375OMG WIND II GI PROJECT #676 (5)186623 10,000 18662376BEAR DEN SOLAR 1 GI PROJECT #677 2,171 186623 17,571 18662377SOUTH FALLS GI PROJECT #678 3,611 186623 12,396 18662378SOUTH HILLS SOLAR GI PROJECT #680 8,086 186623 (134)18662379BEAR DEN SOLAR II GI PROJECT #682 1,012 186623 18,924 18662380MOON CRATER SOLAR GI PROJECT #573 417 186623 19,583 186623Transmission Service and Generation Interconnection Study CostsLineNo.Description(a)Costs Incurred During Period(b)Account Charged(c)Reimbursements ReceivedDuring the Period(d)Account CreditedWith Reimbursement(e)FERC FORM No. 1 (NEW. 03-07)Page 231 81 BRIDGERS PVS 2 GI PROJECT #683 0 186623 9,814 186623 82 JTA SOLAR 138KV GI PROJECT #684 10,347 186623 (90,000)186623 83 JTA SOLAR 345KV GI PROJECT #685 8,168 186623 11,475 186623 84 MOONSTONE SOLAR GI PROJECT #686 2,157 186623 7,744 186623 85 BOISE BENCH GRID GI PROJECT #688 1,502 186623 18,498 186623 86 DOVE SPRINGS SOLAR GI PROJECT #689 2,347 186623 7,653 186623 87 RUGG SPRINGS SOLAR GI PROJECT #690 10,160 186623 (90,000)186623 88 RUGG SPRINGS WIND GI PROJECT #691 8,884 186623 (90,000)186623 89 MARLIN SOLAR GI PROJECT #692 6,292 186623 13,708 186623 90 RIGGS SOLAR GI PROJECT #693 4,078 186623 15,922 186623 91 SANTIAGO SOLAR GI PROJECT #694 2,988 186623 17,012 186623 92 KCE ID 1 GI PROJECT #696 33,542 186623 (90,000)186623 93 KCE ID 2 GI PROJECT #697 9,637 186623 (40,000)186623 94 KCE ID 3 GI PROJECT #698 3,749 186623 16,251 186623 95 BLUE SPRINGS SOLAR GI PROJECT #704 11,233 186623 (111,233)186623 96 DESERT RIDGE WIND 230KV GI PROJECT #707 8,690 186623 (8,690)186623 97 MOONSTONE ENERGY GI PROJECT #718 3,242 186623 (53,016)186623 98 MOONSTONE ENERGY 2 GI PROJECT #719 3,102 186623 (52,876)186623 99 POWERS BUTTE ENERGY CENTER II GI PROJECT #720 4,953 186623 (54,953)186623 100 POWERS BUTTE ENERGY CENTER III GI PROJECT #721 2,170 186623 (52,170)186623 101 POWERS BUTTE ENERGY CENTER V GI PROJECT #723 2,045 186623 (52,045)186623 102 CLOVER CREEK STORAGE GI PROJECT #728 2,353 186623 (2,353)186623 103 NAMPA WWTP (DER) GI PROJECT #702 1,159 186623 (1,159)186623 104 BLUEBUNCH SOLAR 2 GI PROJECT #711 3,398 186623 (53,398)186623 105 COYOTE SPRING GI PROJECT #713 3,958 186623 (60,000)186623 106 SR BINGHAM GI PROJECT #715 3,712 186623 (53,712)186623 107 JASPER 2 GI PROJECT #716 6,139 186623 (60,000)186623 108 HEMINGWAY RENEWABLE POWER 2 GI PROJECT #726 2,084 186623 (20,000)186623 109 LANGLEY SUMMER INCREASE GI PROJECT #695 1,828 186623 (1,828)186623 110 POWERS BUTTE ENERGY CENTER IV GI PROJECT #722 2,050 186623 (52,050)186623 111 POWERS BUTTE ENERGY CENTER VI GI PROJECT #724 1,925 186623 (51,925)186623 112 TREASURE CANYON SOLAR GI PROJECT #699 2,578 186623 (2,578)186623 113 BRONCO SOLAR GI PROJECT #700 3,015 186623 (3,015)186623 114 GARTER SOLAR GI PROJECT #703 574 186623 (574)186623 115 DESERT RIDGE WIND 138KV GI PROJECT #706 11,791 186623 (57,681)186623 116 HORNSTONE GI PROJECT #708 6,643 186623 (54,421)186623 117 BLACK MESA GI PROJECT #557 ESS STUDY 653 186623 (10,000)186623 118 CRIMSON ORCHARD SOLAR GI PROJECT #604 ESS STUDY 857 186623 (857)186623 119 STELLAR SOLAR RESTUDY GI PROJECT #648 8,186 186623 (10,000)186623 120 SUNNYSLOPE SOLAR GI PROJECT #732 1,103 186623 (20,000)186623 121 FAREWELL BEND SOLAR GI PROJECT #733 325 186623 (20,000)186623 Transmission Service and Generation Interconnection Study Costs Line No. Description (a) Costs Incurred During Period (b) Account Charged (c) Reimbursements Received During the Period (d) Account Credited With Reimbursement (e) FERC FORM No. 1 (NEW. 03-07) Page 231 81 BRIDGERS PVS 2 GI PROJECT #683 0 186623 9,814 18662382JTA SOLAR 138KV GI PROJECT #684 10,347 186623 (90,000)18662383JTA SOLAR 345KV GI PROJECT #685 8,168 186623 11,475 18662384MOONSTONE SOLAR GI PROJECT #686 2,157 186623 7,744 18662385BOISE BENCH GRID GI PROJECT #688 1,502 186623 18,498 18662386DOVE SPRINGS SOLAR GI PROJECT #689 2,347 186623 7,653 18662387RUGG SPRINGS SOLAR GI PROJECT #690 10,160 186623 (90,000)18662388RUGG SPRINGS WIND GI PROJECT #691 8,884 186623 (90,000)18662389MARLIN SOLAR GI PROJECT #692 6,292 186623 13,708 18662390RIGGS SOLAR GI PROJECT #693 4,078 186623 15,922 18662391SANTIAGO SOLAR GI PROJECT #694 2,988 186623 17,012 18662392KCE ID 1 GI PROJECT #696 33,542 186623 (90,000)18662393KCE ID 2 GI PROJECT #697 9,637 186623 (40,000)18662394KCE ID 3 GI PROJECT #698 3,749 186623 16,251 18662395BLUE SPRINGS SOLAR GI PROJECT #704 11,233 186623 (111,233)18662396DESERT RIDGE WIND 230KV GI PROJECT #707 8,690 186623 (8,690)18662397MOONSTONE ENERGY GI PROJECT #718 3,242 186623 (53,016)18662398MOONSTONE ENERGY 2 GI PROJECT #719 3,102 186623 (52,876)18662399POWERS BUTTE ENERGY CENTER II GI PROJECT#720 4,953 186623 (54,953)186623100POWERS BUTTE ENERGY CENTER III GI PROJECT#721 2,170 186623 (52,170)186623101POWERS BUTTE ENERGY CENTER V GI PROJECT#723 2,045 186623 (52,045)186623102CLOVER CREEK STORAGE GI PROJECT #728 2,353 186623 (2,353)186623103NAMPA WWTP (DER) GI PROJECT #702 1,159 186623 (1,159)186623104BLUEBUNCH SOLAR 2 GI PROJECT #711 3,398 186623 (53,398)186623105COYOTE SPRING GI PROJECT #713 3,958 186623 (60,000)186623106SR BINGHAM GI PROJECT #715 3,712 186623 (53,712)186623107JASPER 2 GI PROJECT #716 6,139 186623 (60,000)186623108HEMINGWAY RENEWABLE POWER 2 GI PROJECT#726 2,084 186623 (20,000)186623109LANGLEY SUMMER INCREASE GI PROJECT #695 1,828 186623 (1,828)186623110POWERS BUTTE ENERGY CENTER IV GI PROJECT#722 2,050 186623 (52,050)186623111POWERS BUTTE ENERGY CENTER VI GI PROJECT#724 1,925 186623 (51,925)186623112TREASURE CANYON SOLAR GI PROJECT #699 2,578 186623 (2,578)186623113BRONCO SOLAR GI PROJECT #700 3,015 186623 (3,015)186623114GARTER SOLAR GI PROJECT #703 574 186623 (574)186623115DESERT RIDGE WIND 138KV GI PROJECT #706 11,791 186623 (57,681)186623116HORNSTONE GI PROJECT #708 6,643 186623 (54,421)186623117BLACK MESA GI PROJECT #557 ESS STUDY 653 186623 (10,000)186623118CRIMSON ORCHARD SOLAR GI PROJECT #604 ESSSTUDY 857 186623 (857)186623119STELLAR SOLAR RESTUDY GI PROJECT #648 8,186 186623 (10,000)186623120SUNNYSLOPE SOLAR GI PROJECT #732 1,103 186623 (20,000)186623121FAREWELL BEND SOLAR GI PROJECT #733 325 186623 (20,000)186623Transmission Service and Generation Interconnection Study CostsLineNo.Description(a)Costs Incurred During Period(b)Account Charged(c)Reimbursements ReceivedDuring the Period(d)Account CreditedWith Reimbursement(e)FERC FORM No. 1 (NEW. 03-07)Page 231 122 FARELY HILLS SOLAR GI PROJECT #734 325 186623 (20,000)186623 123 STURNELLA SOLAR GI PROJECT #735 255 186623 (20,000)186623 124 SOLSTICE SOLAR GI PROJECT #738 1,547 186623 (10,000)186623 125 AMERICAN FALLS ESC 2 GI PROJECT #705 6,458 186623 (60,000)186623 126 HMWY ESS 3 GI PROJECT #709 4,893 186623 0 186623 127 GEOBELLA GI PROJECT #710 7,258 186623 (60,000)186623 128 FRANKLIN SOLAR GI PROJECT #549 ESS STUDY 709 186623 (10,000)186623 129 BOARDMAN HYBRID GI PROJECT #730 4,577 186623 (20,000)186623 130 KUNA II BESS GI PROJECT #731 5,240 186623 (20,000)186623 131 SR MIDVALE GI PROJECT #741 155 186623 (20,000)186623 132 BLACKBIRD STORAGE GI PROJECT #727 711 186623 (711)186623 133 MOUNTAIN HOME SOLAR (SAMSUNG) GI PROJECT #729 4,393 186623 (4,393)186623 134 APPALOOSA WIND & SOLAR LOS/OIS STUDIES #590 3,733 186623 (30,000)186623 135 MARIGOLD BESS GI PROJECT #736 355 186623 (20,000)186623 136 MILVA SOLAR GI PROJECT #744 235 186623 (20,000)186623 137 BINTJE BESS GI PROJECT #745 157 186623 (20,000)186623 138 HEMINGWAY RENEWABLE POWER GI PROJECT #714 1,891 186623 (1,891)186623 139 WESTERN RUSSET HYBRID GI PROJECT #725 1,108 186623 (60,000)186623 140 LIGHTHOUSE ENERGY CENTER GI PROJECT #701 2,918 186623 (2,918)186623 141 HMWY ESS 4 GI PROJECT 717 1,806 186623 (1,806)186623 142 BENNETT 1 SOLAR GI PROJECT #551 ESS STUDY 198 186623 (10,000)186623 143 SR ABERDEEN GI PROJECT #737 0 186623 (10,000)186623 144 JEROME SOLAR GI PROJECT #742 0 186623 (20,000)186623 145 TABOR ROAD SOLAR GI PROJECT #743 0 186623 (20,000)186623 39 Total 1,025,429 836,584 40 Grand Total 1,103,666 755,277 FERC FORM No. 1 (NEW. 03-07) Page 231 Transmission Service and Generation Interconnection Study Costs Line No. Description (a) Costs Incurred During Period (b) Account Charged (c) Reimbursements Received During the Period (d) Account Credited With Reimbursement (e) This report is: 122 FARELY HILLS SOLAR GI PROJECT #734 325 186623 (20,000)186623123STURNELLA SOLAR GI PROJECT #735 255 186623 (20,000)186623124SOLSTICE SOLAR GI PROJECT #738 1,547 186623 (10,000)186623125AMERICAN FALLS ESC 2 GI PROJECT #705 6,458 186623 (60,000)186623126HMWY ESS 3 GI PROJECT #709 4,893 186623 0 186623127GEOBELLA GI PROJECT #710 7,258 186623 (60,000)186623128FRANKLIN SOLAR GI PROJECT #549 ESS STUDY 709 186623 (10,000)186623129BOARDMAN HYBRID GI PROJECT #730 4,577 186623 (20,000)186623130KUNA II BESS GI PROJECT #731 5,240 186623 (20,000)186623131SR MIDVALE GI PROJECT #741 155 186623 (20,000)186623132BLACKBIRD STORAGE GI PROJECT #727 711 186623 (711)186623133MOUNTAIN HOME SOLAR (SAMSUNG) GI PROJECT#729 4,393 186623 (4,393)186623134APPALOOSA WIND & SOLAR LOS/OIS STUDIES #590 3,733 186623 (30,000)186623135MARIGOLD BESS GI PROJECT #736 355 186623 (20,000)186623136MILVA SOLAR GI PROJECT #744 235 186623 (20,000)186623137BINTJE BESS GI PROJECT #745 157 186623 (20,000)186623138HEMINGWAY RENEWABLE POWER GI PROJECT#714 1,891 186623 (1,891)186623139WESTERN RUSSET HYBRID GI PROJECT #725 1,108 186623 (60,000)186623140LIGHTHOUSE ENERGY CENTER GI PROJECT #701 2,918 186623 (2,918)186623141HMWY ESS 4 GI PROJECT 717 1,806 186623 (1,806)186623142BENNETT 1 SOLAR GI PROJECT #551 ESS STUDY 198 186623 (10,000)186623143SR ABERDEEN GI PROJECT #737 0 186623 (10,000)186623144JEROME SOLAR GI PROJECT #742 0 186623 (20,000)186623145TABOR ROAD SOLAR GI PROJECT #743 0 186623 (20,000)18662339Total1,025,429 836,58440Grand Total 1,103,666 755,277FERC FORM No. 1 (NEW. 03-07)Page 231Transmission Service and Generation Interconnection Study CostsLineNo.Description(a)Costs Incurred During Period(b)Account Charged(c)Reimbursements ReceivedDuring the Period(d)Account CreditedWith Reimbursement(e) This report is: Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: StudyCostsReimbursements Amounts in column (d) represent both reimbursements received (credits amounts) and refunds back to the counterparty (debit amounts). Refunds are initiated when studies are complete and the initial deposit exceeds the final expenses. FERC FORM No. 1 (NEW. 03-07) Page 231 This report is: Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4FOOTNOTE DATA(a) Concept: StudyCostsReimbursementsAmounts in column (d) represent both reimbursements received (credits amounts) and refunds back to the counterparty (debit amounts). Refunds are initiated when studies are complete andthe initial deposit exceeds the final expenses.FERC FORM No. 1 (NEW. 03-07)Page 231 This report is: Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 OTHER REGULATORY ASSETS (Account 182.3) CREDITS CREDITS Line No. Description and Purpose of Other Regulatory Assets (a) Balance at Beginning of Current Quarter/Year (b) Debits (c) Written off During Quarter/Year Account Charged (d) Written off During the Period Amount (e) Balance at end of Current Quarter/Year (f) 1 Fixed Cost Adjustment (FCA) (182302)24,859,074 36,037,108 1823 24,859,074 36,037,108 2 IPUC Order Pending (Amort period 06/23 thru 05/24)0 0 3 COVID Incremental Expenses-ID (182303)460,869 401 460,869 0 4 IPUC Order #34718 0 0 5 Arrearage Management Program-OR (182304)305,413 2,941 401 240,368 67,986 6 OPUC Order #20-377 0 0 7 (a) AOCI Impact of Unfunded Pension Liability (13,046,719)2283 8,000,002 (21,046,721) 8 IPUC Order #30256 (182320)0 0 9 FCA Calendar Mo Adjustment (182308)1,317,707 2,828,425 400 4,146,132 10 Prior Year FCA (182309)15,724,226 400 4,622,474 11,101,752 11 IPUC Order #35799 (Amort period 06/23 thru 05/24)0 0 12 ID Intervenor Funding Amort (182388)0 268,376 400 268,376 13 IPUC Order #36042 (Amort period 01/24 thru 12/30)0 0 14 AOCI Impact of Unfunded Pension Liability 83,300,319 25,071,050 2283 6,244 108,365,125 15 IPUC Order #30256 (182320)0 0 16 Deferred Pension Expense Net of Contributions 28,855,121 18,535,298 1823 45,890,678 1,499,741 17 IPUC Order #30333 (182321)0 0 18 FAS 109 Unfunded (182322)526,069,263 49,370,829 575,440,092 19 Accum Deferred Income Noncurrent 0 0 20 Idaho Pension Cash - IPUC Order #32248 (182327)220,648,422 50,248,936 Various 17,153,713 253,743,645 21 Amort period 06/11 thru indefinite 0 0 22 Mark- to Market Short Term (182330)3,515,949 38,985,630 42,501,579 23 Oregon Pension Expense Capitalized (182339)7,000,878 330,303 4073 234,346 7,096,835 24 OPUC Order #10-064 0 0 25 Asset Retirement Obligations (182341)28,780,382 6,489,937 35,270,319 26 IPUC Order #29414; OPUC Order #04-585 0 0 27 RA-Hells Canyon-Baker Co (182360)313,506 313,506 28 IPUC Order #33948 0 0 29 Oregon Corporate Activity Tax (182355)434,255 369,914 Various 309,039 495,130 30 OPUC Order #20-397 0 0 31 Oregon Community Solar (182378)219,285 53,369 272,654 32 OPUC Order #16-410 0 0 33 Intervenor Funding-Idaho (182387)290,956 1823 290,956 0 34 Multiple IPUC Orders 0 0 35 RA-CONTRA-DEF INC TAX (182389)213,619,773 282 14,387,498 199,232,275 36 Langley Revenue Accrual (182398)746,857 15,025 4073 369,172 392,710 37 OPUC Order #12-226 0 0 Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4OTHER REGULATORY ASSETS (Account 182.3)CREDITS CREDITSLineNo.Description and Purpose of OtherRegulatory Assets(a)Balance at Beginning ofCurrent Quarter/Year(b)Debits(c)Written off DuringQuarter/YearAccountCharged(d)Written off During thePeriod Amount(e)Balance at end of CurrentQuarter/Year(f)1 Fixed Cost Adjustment (FCA) (182302)24,859,074 36,037,108 1823 24,859,074 36,037,1082IPUC Order Pending (Amort period 06/23thru 05/24)0 03COVID Incremental Expenses-ID (182303)460,869 401 460,869 04IPUC Order #34718 0 05Arrearage Management Program-OR(182304)305,413 2,941 401 240,368 67,9866OPUC Order #20-377 0 07(a)AOCI Impact of Unfunded Pension Liability (13,046,719)2283 8,000,002 (21,046,721)8 IPUC Order #30256 (182320)0 09FCA Calendar Mo Adjustment (182308)1,317,707 2,828,425 400 4,146,13210Prior Year FCA (182309)15,724,226 400 4,622,474 11,101,75211IPUC Order #35799 (Amort period 06/23 thru05/24)0 012ID Intervenor Funding Amort (182388)0 268,376 400 268,37613IPUC Order #36042 (Amort period 01/24 thru12/30)0 014AOCI Impact of Unfunded Pension Liability 83,300,319 25,071,050 2283 6,244 108,365,12515IPUC Order #30256 (182320)0 016Deferred Pension Expense Net ofContributions 28,855,121 18,535,298 1823 45,890,678 1,499,74117IPUC Order #30333 (182321)0 018FAS 109 Unfunded (182322)526,069,263 49,370,829 575,440,09219Accum Deferred Income Noncurrent 0 020Idaho Pension Cash - IPUC Order #32248(182327)220,648,422 50,248,936 Various 17,153,713 253,743,64521Amort period 06/11 thru indefinite 0 022Mark- to Market Short Term (182330)3,515,949 38,985,630 42,501,57923Oregon Pension Expense Capitalized(182339)7,000,878 330,303 4073 234,346 7,096,83524OPUC Order #10-064 0 025Asset Retirement Obligations (182341)28,780,382 6,489,937 35,270,31926IPUC Order #29414; OPUC Order #04-585 0 027RA-Hells Canyon-Baker Co (182360)313,506 313,50628IPUC Order #33948 0 029Oregon Corporate Activity Tax (182355)434,255 369,914 Various 309,039 495,13030OPUC Order #20-397 0 031Oregon Community Solar (182378)219,285 53,369 272,65432OPUC Order #16-410 0 033Intervenor Funding-Idaho (182387)290,956 1823 290,956 034Multiple IPUC Orders 0 035RA-CONTRA-DEF INC TAX (182389)213,619,773 282 14,387,498 199,232,27536Langley Revenue Accrual (182398)746,857 15,025 4073 369,172 392,71037OPUC Order #12-226 0 0 38 RA-OR LANGLEY REV INT RES (182399)(106,798)58,254 (48,544) 39 Siemens Long Term Deferred Rate Base (182410)8,612,493 4073 431,488 8,181,005 40 IPUC Order #33420 (Amort period 01/16 thru 12/43)0 0 41 Siemens Long Term Deferred Rate Based (182411)12,851,572 4073 643,867 12,207,705 42 IPUC Order #33420 (Amort period 01/16 thru 12/43)0 0 43 Siemens Long Term Deferred Rate Base (182412)360,013 27,341 4073 44,047 343,307 44 OPUC Order #15-387 (Amort period 01/16 thru 12/36)0 0 45 Siemens Long Term Deferred Rate Based (182413)511,105 4073 39,316 471,789 46 OPUC Order #15-387 (Amort period 01/16 thru 12/36)0 0 47 Siemens Long Term Interest Reserve (182414)(221,464)4190 27,340 (248,804) 48 Valmy O&M ID (182432)3,864,208 3,056,654 6,920,862 49 IPUC Order #33771 0 0 50 Valmy Acctg Adj ID (182435)88,310,313 400 9,745,585 78,564,728 51 IPUC Order #33771 0 0 52 Valmy Decomm Oregon (182436)194,153 4,305 400 290,202 (91,744) 53 OPUC Order #17-235 (Amort period 06/17 thru 12/25)0 0 54 Idaho DSM Rider 3,767,319 254 3,767,319 0 55 IPUC Order#28661 0 0 56 COVID Incremental Expenses-OR (182305)63,736 401 63,736 0 57 OPUC Order #20-377 0 0 58 PCA Deferral Idaho (multiple 182 accounts)128,239,506 61,660,460 Various 74,351,334 115,548,632 59 IPUC Order Pending (Amort period 06/23 thru 05/25)0 0 60 Mark-to-Market Long Term (182333)3,271,995 244 1,524,437 1,747,558 61 (b) ID Valmy Collections (182430)(1,621,386)400 855,148 (2,476,534) 62 IPUC Order #33771 0 0 63 Wildfire Mitigation-ID (182310)27,078,227 24,651,249 1823 27,078,227 24,651,249 64 IPUC Order #35077 0 0 65 Cloud Computing (182315)1,616,918 4073 366,835 1,250,083 66 IPUC Order #34707 0 0 67 Bridger Decommissioning (multiple 182 accounts)80,531,163 43,100,737 123,631,900 68 IPUC Order #35423 0 69 Oregon PCAM (182384)1,120,595 254 1,120,595 0 70 OPUC Order pending 0 71 Wildfire Mitigation Amort (182311)0 26,678,227 26,678,227 72 IPUC Order #36042 (Amort period 01/24- 12/30) 73 Minor items (4)101,702 98,403 Various 209,447 (9,342) OTHER REGULATORY ASSETS (Account 182.3) CREDITS CREDITS Line No. Description and Purpose of Other Regulatory Assets (a) Balance at Beginning of Current Quarter/Year (b) Debits (c) Written off During Quarter/Year Account Charged (d) Written off During the Period Amount (e) Balance at end of Current Quarter/Year (f) 38 RA-OR LANGLEY REV INT RES (182399)(106,798)58,254 (48,544)39 Siemens Long Term Deferred Rate Base(182410)8,612,493 4073 431,488 8,181,00540IPUC Order #33420 (Amort period 01/16 thru12/43)0 041Siemens Long Term Deferred Rate Based(182411)12,851,572 4073 643,867 12,207,70542IPUC Order #33420 (Amort period 01/16 thru12/43)0 043Siemens Long Term Deferred Rate Base(182412)360,013 27,341 4073 44,047 343,30744OPUC Order #15-387 (Amort period 01/16thru 12/36)0 045Siemens Long Term Deferred Rate Based(182413)511,105 4073 39,316 471,78946OPUC Order #15-387 (Amort period 01/16thru 12/36)0 047Siemens Long Term Interest Reserve(182414)(221,464)4190 27,340 (248,804)48 Valmy O&M ID (182432)3,864,208 3,056,654 6,920,86249IPUC Order #33771 0 050Valmy Acctg Adj ID (182435)88,310,313 400 9,745,585 78,564,72851IPUC Order #33771 0 052Valmy Decomm Oregon (182436)194,153 4,305 400 290,202 (91,744)53 OPUC Order #17-235 (Amort period 06/17thru 12/25)0 054Idaho DSM Rider 3,767,319 254 3,767,319 055IPUC Order#28661 0 056COVID Incremental Expenses-OR (182305)63,736 401 63,736 057OPUC Order #20-377 0 058PCA Deferral Idaho (multiple 182 accounts)128,239,506 61,660,460 Various 74,351,334 115,548,63259IPUC Order Pending (Amort period 06/23thru 05/25)0 060Mark-to-Market Long Term (182333)3,271,995 244 1,524,437 1,747,55861(b)ID Valmy Collections (182430)(1,621,386)400 855,148 (2,476,534)62 IPUC Order #33771 0 063Wildfire Mitigation-ID (182310)27,078,227 24,651,249 1823 27,078,227 24,651,24964IPUC Order #35077 0 065Cloud Computing (182315)1,616,918 4073 366,835 1,250,08366IPUC Order #34707 0 067Bridger Decommissioning (multiple 182accounts)80,531,163 43,100,737 123,631,90068IPUC Order #35423 069Oregon PCAM (182384)1,120,595 254 1,120,595 070OPUC Order pending 071Wildfire Mitigation Amort (182311)0 26,678,227 26,678,22772IPUC Order #36042 (Amort period 01/24-12/30)73 Minor items (4)101,702 98,403 Various 209,447 (9,342)OTHER REGULATORY ASSETS (Account 182.3)CREDITS CREDITSLineNo.Description and Purpose of OtherRegulatory Assets(a)Balance at Beginning ofCurrent Quarter/Year(b)Debits(c)Written off DuringQuarter/YearAccountCharged(d)Written off During thePeriod Amount(e)Balance at end of CurrentQuarter/Year(f) 74 OR Rate Mitigation (182301)0 35,567 35,567 75 OPUC Order #23-055 76 OR Annual Reg Expense (182340)0 223,267 401 61,511 161,756 77 OPUC Order #23-185 78 WRAP Deferral (182345)0 270,156 270,156 79 IPUC Order #35920 44 TOTAL 1,501,960,906 388,471,761 237,444,867 1,652,987,800 FERC FORM No. 1 (REV. 02-04) Page 232 OTHER REGULATORY ASSETS (Account 182.3) CREDITS CREDITS Line No. Description and Purpose of Other Regulatory Assets (a) Balance at Beginning of Current Quarter/Year (b) Debits (c) Written off During Quarter/Year Account Charged (d) Written off During the Period Amount (e) Balance at end of Current Quarter/Year (f) This report is: 74 OR Rate Mitigation (182301)0 35,567 35,56775OPUC Order #23-05576OR Annual Reg Expense (182340)0 223,267 401 61,511 161,75677OPUC Order #23-18578WRAP Deferral (182345)0 270,156 270,15679IPUC Order #3592044TOTAL 1,501,960,906 388,471,761 237,444,867 1,652,987,800FERC FORM No. 1 (REV. 02-04)Page 232OTHER REGULATORY ASSETS (Account 182.3)CREDITS CREDITSLineNo.Description and Purpose of OtherRegulatory Assets(a)Balance at Beginning ofCurrent Quarter/Year(b)Debits(c)Written off DuringQuarter/YearAccountCharged(d)Written off During thePeriod Amount(e)Balance at end of CurrentQuarter/Year(f) This report is: Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets Regulatory Asset is in a credit position, but is netted with the other Postretirement regulatory accounts for presentation as a net Regulatory Asset on the year-end financial statements. (b) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets Regulatory asset is in a credit position, but it is netted against other Valmy related regulatory asset accounts for a net Regulatory Asset on the year-end financial statements. FERC FORM No. 1 (REV. 02-04) Page 232 This report is: Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4FOOTNOTE DATA(a) Concept: DescriptionAndPurposeOfOtherRegulatoryAssetsRegulatory Asset is in a credit position, but is netted with the other Postretirement regulatory accounts for presentation as a net Regulatory Asset on the year-end financial statements.(b) Concept: DescriptionAndPurposeOfOtherRegulatoryAssetsRegulatory asset is in a credit position, but it is netted against other Valmy related regulatory asset accounts for a net Regulatory Asset on the year-end financial statements.FERC FORM No. 1 (REV. 02-04)Page 232 This report is: Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 MISCELLANEOUS DEFFERED DEBITS (Account 186) CREDITS CREDITS Line No. Description of Miscellaneous Deferred Debits (a) Balance at Beginning of Year (b) Debits (c) Credits Account Charged (d) Credits Amount (e) Balance at End of Year (f) 1 Prepaid Credit Facility (186025)853,960 1,281,371 Various 665,479 1,469,852 2 Amortization period 12/19-12/26 3 Prepaid Services (LT) (186052)2,746,459 2,503,089 5,249,548 4 Amortization periods - multiple 5 Workers Compensation (186121)843,045 321,714 1,164,759 6 Prepaid ROW (LT) (186160)443,052 401 43,902 399,150 7 Amortization periods - multiple 8 CARB Inventory (186650)802,237 344,363 242 124,349 1,022,251 9 Coal Royalties/Fly Ash (186709)714,017 151 223,007 491,010 10 Stable Value Life Inv (186719)63,965,819 8,121,550 72,087,369 11 Security Plan Net Insurance Asset 186720 5,658,503 106,992 4262 304,920 5,460,575 12 Retiree Medical-COLI (186726)4,319,757 172,863 4262 2,820 4,489,800 13 American Falls Water Rts (186727)2,170,852 401 1,042,009 1,128,843 14 Amortization period 01/06-02/25 15 American Falls Bond Refi (186770)103,999 401 47,999 56,000 16 Amortization period 12/09-02/25 17 Regulatory Reserves (186800)(4,460,868)Various 7,111,997 (11,572,865) 18 Prepaid Service Contract (186255)0 128,984 128,984 19 Amortization periods - multiple 20 Minor Items (5)248,063 17,786,035 Various 17,917,586 116,512 47 Miscellaneous Work in Progress 48 Deferred Regulatory Comm. Expenses (See pages 350 - 351) 49 TOTAL 78,408,895 81,691,788 FERC FORM No. 1 (ED. 12-94) Page 233 This report is: Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4MISCELLANEOUS DEFFERED DEBITS (Account 186)CREDITS CREDITSLineNo.Description of Miscellaneous DeferredDebits(a)Balance at Beginning ofYear(b)Debits(c)Credits AccountCharged(d)Credits Amount(e)Balance at End of Year(f)1 Prepaid Credit Facility (186025)853,960 1,281,371 Various 665,479 1,469,8522Amortization period 12/19-12/263Prepaid Services (LT) (186052)2,746,459 2,503,089 5,249,5484Amortization periods - multiple5Workers Compensation (186121)843,045 321,714 1,164,7596Prepaid ROW (LT) (186160)443,052 401 43,902 399,1507Amortization periods - multiple8CARB Inventory (186650)802,237 344,363 242 124,349 1,022,2519Coal Royalties/Fly Ash (186709)714,017 151 223,007 491,01010Stable Value Life Inv (186719)63,965,819 8,121,550 72,087,36911Security Plan Net Insurance Asset 186720 5,658,503 106,992 4262 304,920 5,460,57512Retiree Medical-COLI (186726)4,319,757 172,863 4262 2,820 4,489,80013American Falls Water Rts (186727)2,170,852 401 1,042,009 1,128,84314Amortization period 01/06-02/2515American Falls Bond Refi (186770)103,999 401 47,999 56,00016Amortization period 12/09-02/2517Regulatory Reserves (186800)(4,460,868)Various 7,111,997 (11,572,865)18 Prepaid Service Contract (186255)0 128,984 128,98419Amortization periods - multiple20Minor Items (5)248,063 17,786,035 Various 17,917,586 116,51247Miscellaneous Work in Progress48Deferred Regulatory Comm. Expenses (Seepages 350 - 351)49 TOTAL 78,408,895 81,691,788FERC FORM No. 1 (ED. 12-94)Page 233 This report is: Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 ACCUMULATED DEFERRED INCOME TAXES (Account 190) Line No.Description and Location (a) Balance at Beginning of Year (b) Balance at End of Year (c) 1 Electric 2 Unrealized Loss on Investments 259 1,031 3 Tax Reform Regulatory Stipulation 8,440,979 10,525,372 4 Postretirement Benefits 396,050 419,294 5 Deferred Idaho ITC 35,334,005 39,290,035 6 USBR-American Falls O&M Costs Settlement 28,489 193,316 7 Non-VEBA Pension and Benefits Non-VEBA Pension and Benefits (804,568)(883,710) 8 Executive Deferred Compensation 90,889 113,697 9 Stock Based Compensation 3,184,240 2,929,524 10 Pension Expense-Oregon 4,456,667 4,649,465 11 Asset Retirement Obligation (ARO)1,533,029 1,575,094 12 Incentive Deferral-Profit Sharing-Not in Rates 3,882,562 4,163,668 13 Rate Case Disallowance 963,150 886,883 14 Revenue Sharing 146,402 15 Customer Advances 2,563,899 5,144,319 16 Covid Deferral 49,900 (95,019) 17 Bridger Revenue Deferral 1,114,435 1,005,079 18 OR Reconnect Fees Adv 3,262 3,787 19 Prov for Rate Refund - HC Relicensing (AFUDC)53,417,595 58,859,700 20 Soft Cap Battery Reserve 720,720 21 VEBA-Post Retirement Benefits 12,042,335 12,151,690 22 PCA Coal Usage Reserve 2,934,360 7 Other 117,542,752 (a)137,107,166 8 TOTAL Electric (Enter Total of lines 2 thru 7)245,107,051 280,974,751 9 Gas 15 Other 16 TOTAL Gas (Enter Total of lines 10 thru 15) 17.1 (b) Other Non Electric (See footnote)21,298,737 21,322,855 17 Other (Specify) 18 TOTAL (Acct 190) (Total of lines 8, 16 and 17)266,405,788 302,297,606 FERC FORM NO. 1 (ED. 12-88) Page 234 Notes This report is: Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4ACCUMULATED DEFERRED INCOME TAXES (Account 190)Line No.Description and Location(a)Balance at Beginning of Year(b)Balance at End of Year(c)1 Electric2Unrealized Loss on Investments 259 1,0313Tax Reform Regulatory Stipulation 8,440,979 10,525,3724Postretirement Benefits 396,050 419,2945Deferred Idaho ITC 35,334,005 39,290,0356USBR-American Falls O&M Costs Settlement 28,489 193,3167Non-VEBA Pension and Benefits Non-VEBA Pension and Benefits (804,568)(883,710)8 Executive Deferred Compensation 90,889 113,6979Stock Based Compensation 3,184,240 2,929,52410Pension Expense-Oregon 4,456,667 4,649,46511Asset Retirement Obligation (ARO)1,533,029 1,575,09412Incentive Deferral-Profit Sharing-Not in Rates 3,882,562 4,163,66813Rate Case Disallowance 963,150 886,88314Revenue Sharing 146,40215Customer Advances 2,563,899 5,144,31916Covid Deferral 49,900 (95,019)17 Bridger Revenue Deferral 1,114,435 1,005,07918OR Reconnect Fees Adv 3,262 3,78719Prov for Rate Refund - HC Relicensing (AFUDC)53,417,595 58,859,70020Soft Cap Battery Reserve 720,72021VEBA-Post Retirement Benefits 12,042,335 12,151,69022PCA Coal Usage Reserve 2,934,3607Other117,542,752 (a)137,107,1668TOTAL Electric (Enter Total of lines 2 thru 7)245,107,051 280,974,7519Gas15Other16TOTAL Gas (Enter Total of lines 10 thru 15)17.1 (b)Other Non Electric (See footnote)21,298,737 21,322,85517Other (Specify)18 TOTAL (Acct 190) (Total of lines 8, 16 and 17)266,405,788 302,297,606FERC FORM NO. 1 (ED. 12-88)Page 234Notes This report is: Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: AccumulatedDeferredIncomeTaxes Line No.: 7 Beginning Balance Ending Balance Pension-FAS 158 21,441,502 27,893,183 Regulatory Liability-FAS 109 94,945,955 108,640,557 Minimum Pension Liability 4,513,521 5,990,852 Postretirement Plan-FAS 158 (3,358,226)(5,417,426) Total Other 117,542,752 137,107,166 (b) Concept: DescriptionOfAccumulatedDeferredIncomeTax Line No.: 17 Beginning Balance Ending Balance CIAC as Taxable inc Closed to nonutility Plant 78,534 78,534 Senior Management Security Plan 21,220,203 21,244,321 Total Non Electric 21,298,737 21,322,855 FERC FORM NO. 1 (ED. 12-88) Page 234 This report is: Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4FOOTNOTE DATA(a) Concept: AccumulatedDeferredIncomeTaxesLine No.: 7 Beginning Balance Ending BalancePension-FAS 158 21,441,502 27,893,183Regulatory Liability-FAS 109 94,945,955 108,640,557Minimum Pension Liability 4,513,521 5,990,852Postretirement Plan-FAS 158 (3,358,226)(5,417,426)Total Other 117,542,752 137,107,166(b) Concept: DescriptionOfAccumulatedDeferredIncomeTaxLine No.: 17 Beginning Balance Ending BalanceCIAC as Taxable inc Closed to nonutility Plant 78,534 78,534Senior Management Security Plan 21,220,203 21,244,321Total Non Electric 21,298,737 21,322,855FERC FORM NO. 1 (ED. 12-88)Page 234 This report is: Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 CAPITAL STOCKS (Account 201 and 204) Line No. Class and Series of Stock and Name of Stock Series (a) Number of Shares Authorized by Charter (b) Par or Stated Value per Share (c) Call Price at End of Year (d) Outstanding per Bal. Sheet (Total amount outstanding without reduction for amounts held by respondent) Shares (e) Outstanding per Bal. Sheet (Total amount outstanding without reduction for amounts held by respondent) Amount (f) 1 Common Stock (Account 201) 2 Account 201 3 Common Stock all of which is held by IdaCorp, Inc. and not traded 50,000,000 2.5 39,150,812 97,877,030 4 Account 204 - None 12 Total 50,000,000 39,150,812 97,877,030 13 Preferred Stock (Account 204) 14 15 16 17 Total 0 1 Capital Stock (Accounts 201 and 204) - Data Conversion 2 3 4 5 Total FERC FORM NO. 1 (ED. 12-91) Page 250-251 CAPITAL STOCKS (Account 201 and 204) Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4CAPITAL STOCKS (Account 201 and 204)LineNo.Class and Series of Stock and Name ofStock Series(a)Number of SharesAuthorized by Charter(b)Par or Stated Value perShare(c)Call Price at End of Year(d)Outstanding per Bal.Sheet (Total amountoutstanding withoutreduction for amountsheld by respondent)Shares(e)Outstanding per Bal.Sheet (Total amountoutstanding withoutreduction for amountsheld by respondent)Amount(f)1 Common Stock (Account 201)2 Account 2013Common Stock all of which is held byIdaCorp, Inc. and not traded 50,000,000 2.5 39,150,812 97,877,0304Account 204 - None12Total 50,000,000 39,150,812 97,877,03013Preferred Stock (Account 204)14151617 Total 01Capital Stock (Accounts 201 and 204) -Data Conversion2345TotalFERC FORM NO. 1 (ED. 12-91)Page 250-251 CAPITAL STOCKS (Account 201 and 204)CAPITAL STOCKS (Account 201 and 204) Line No. Held by Respondent As Reacquired Stock (Acct 217) Shares (g) Held by Respondent As Reacquired Stock (Acct 217) Cost (h) Held by Respondent In Sinking and Other Funds Shares (i) Held by Respondent In Sinking and Other Funds Amount (j) 1 2 3 4 12 13 14 15 16 17 1 2 3 4 5 FERC FORM NO. 1 (ED. 12-91) Page 250-251 This report is: CAPITAL STOCKS (Account 201 and 204)LineNo.Held by Respondent As ReacquiredStock (Acct 217) Shares(g)Held by Respondent As ReacquiredStock (Acct 217) Cost(h)Held by Respondent In Sinking and OtherFunds Shares(i)Held by Respondent In Sinking and OtherFunds Amount(j)123412131415161712345FERC FORM NO. 1 (ED. 12-91)Page 250-251 This report is: Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 2024-04-16 Year/Period of Report End of: 2023/ Q4 Other Paid-in Capital Line No.Item (a) Amount (b) 1 Donations Received from Stockholders (Account 208) 2 Beginning Balance Amount 0 3 Increases (Decreases) from Sales of Donations Received from Stockholders 4 Ending Balance Amount 0 5 Reduction in Par or Stated Value of Capital Stock (Account 209) 6 Beginning Balance Amount 0 7 Increases (Decreases) Due to Reductions in Par or Stated Value of Capital Stock 8 Ending Balance Amount 0 9 Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210) 10 Beginning Balance Amount 0 11 Increases (Decreases) from Gain or Resale or Cancellation of Reacquired Capital Stock 12 Ending Balance Amount 0 13 Miscellaneous Paid-In Capital (Account 211) 14 Beginning Balance Amount 0 15 Increases (Decreases) Due to Miscellaneous Paid-In Capital 16 Ending Balance Amount 0 17 Historical Data - Other Paid in Capital 18 Beginning Balance Amount 0 19 Increases (Decreases) in Other Paid-In Capital 20 Ending Balance Amount 0 40 Total 0 FERC FORM No. 1 (ED. 12-87) Page 253 This report is: Name of Respondent:Idaho Power Company This report is:(1) ☑ An Original(2) ☐ A Resubmission Date of Report:2024-04-16 Year/Period of ReportEnd of: 2023/ Q4Other Paid-in CapitalLine No.Item(a)Amount(b)1 Donations Received from Stockholders (Account 208)2 Beginning Balance Amount 03Increases (Decreases) from Sales of Donations Received from Stockholders4Ending Balance Amount 05Reduction in Par or Stated Value of Capital Stock (Account 209)6 Beginning Balance Amount 07Increases (Decreases) Due to Reductions in Par or Stated Value of Capital Stock8Ending Balance Amount 09Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210)10 Beginning Balance Amount 011Increases (Decreases) from Gain or Resale or Cancellation of Reacquired Capital Stock12Ending Balance Amount 013Miscellaneous Paid-In Capital (Account 211)14 Beginning Balance Amount 015Increases (Decreases) Due to Miscellaneous Paid-In Capital16Ending Balance Amount 017Historical Data - Other Paid in Capital18Beginning Balance Amount 019Increases (Decreases) in Other Paid-In Capital20Ending Balance Amount 040Total0FERC FORM No. 1 (ED. 12-87)Page 253 This report is: Name of Respondent: Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 CAPITAL STOCK EXPENSE (Account 214) Line No.Class and Series of Stock (a) Balance at End of Year (b) 1 Common Stock 2,096,925 22 TOTAL 2,096,925 FERC FORM No. 1 (ED. 12-87) Page 254b Name of Respondent: This report is: Date of Report:Year/Period of Report Name of Respondent:Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4CAPITAL STOCK EXPENSE (Account 214)Line No.Class and Series of Stock(a)Balance at End of Year(b)1 Common Stock 2,096,92522TOTAL2,096,925FERC FORM No. 1 (ED. 12-87)Page 254b Name of Respondent: This report is: Date of Report:Year/Period of ReportName of Respondent: Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 LONG-TERM DEBT (Account 221, 222, 223 and 224) Line No. Class and Series of Obligation, Coupon Rate (For new issue, give commission Authorization numbers and dates) (a) Related Account Number (b) Principal Amount of Debt Issued (c) Total Expense, Premium or Discount (d) Total Expense (e) Total Premium (f) Total Discount (g) 1 Bonds (Account 221) 2 4.00% Series due 2043 221101 75,000,000 741,728 194,250 3 2.50% Series due 2023 221102 75,000,000 647,978 374,250 4 3.65% Series Due 2045 221107 250,000,000 2,559,510 1,715,000 5 4.20% Series Due 2048 221110 (a)450,000,000 4,629,516 (31,654,900)814,000 6 4.99% PRP Due 2032 221111 23,000,000 169,158 0 0 7 5.06% PRP Due 2042 221112 25,000,000 183,842 0 0 8 5.06% PRP Due 2043 221113 60,000,000 441,200 0 0 9 5.20% PRP Due 2053 221114 62,000,000 455,883 0 0 10 5.875% Series due 2034 221116 55,000,000 585,759 748,000 11 6.00% Series due 2032 221133 100,000,000 1,191,216 544,000 12 5.30% Series Due 2035 221134 60,000,000 3,849,739 408,600 13 5.50% Series due 2033 221135 70,000,000 728,701 36,400 14 6.30% Series due 2037 221141 140,000,000 1,500,031 278,600 15 6.25% Series due 2037 221142 100,000,000 1,227,490 268,000 16 5.50% Series due 2034 221145 50,000,000 524,419 383,500 17 4.85% Series Due 2040 221146 100,000,000 1,284,871 170,000 18 4.30% Series Due 2042 221147 75,000,000 802,240 49,500 19 4.05% Series Due 2046 221148 120,000,000 1,321,383 309,600 20 1.90% Series Due 2030 221149 80,000,000 980,949 328,000 21 5.50% Series Due 2053 221222 400,000,000 4,381,222 3,772,000 22 Humboldt 1.45 % Variable due 2024 221325 49,800,000 396,278 0 0 23 5.80% Series Due 2054 221333 350,000,000 3,769,611 3,234,000 24 Sweetwater 1.7% Variable due 2026 221335 116,300,000 908,982 0 0 25 Subtotal 2,886,100,000 33,281,706 (31,654,900)13,627,700 26 Reacquired Bonds (Account 222) 27 28 29 30 Subtotal 31 Advances from Associated Companies (Account 223) 32 33 34 35 Subtotal 36 Other Long Term Debt (Account 224) 37 AM FALLS BOND OBLIG 224200 19,885,000 309,011 38 MULTI YEAR NOTE 224015 (b)150,000,000 39 Subtotal 169,885,000 309,011 0 0 33 TOTAL 3,055,985,000 FERC FORM No. 1 (ED. 12-96) Page 256-257 LONG-TERM DEBT (Account 221, 222, 223 and 224) Name of Respondent:Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4LONG-TERM DEBT (Account 221, 222, 223 and 224)LineNo.Class and Series of Obligation, CouponRate (For new issue, give commissionAuthorization numbers and dates)(a)RelatedAccountNumber(b)Principal Amount ofDebt Issued(c)Total Expense, Premiumor Discount(d)Total Expense(e)Total Premium(f)TotalDiscount(g)1 Bonds (Account 221)2 4.00% Series due 2043 221101 75,000,000 741,728 194,25032.50% Series due 2023 221102 75,000,000 647,978 374,25043.65% Series Due 2045 221107 250,000,000 2,559,510 1,715,00054.20% Series Due 2048 221110 (a)450,000,000 4,629,516 (31,654,900)814,00064.99% PRP Due 2032 221111 23,000,000 169,158 0 075.06% PRP Due 2042 221112 25,000,000 183,842 0 085.06% PRP Due 2043 221113 60,000,000 441,200 0 095.20% PRP Due 2053 221114 62,000,000 455,883 0 0105.875% Series due 2034 221116 55,000,000 585,759 748,000116.00% Series due 2032 221133 100,000,000 1,191,216 544,000125.30% Series Due 2035 221134 60,000,000 3,849,739 408,600135.50% Series due 2033 221135 70,000,000 728,701 36,400146.30% Series due 2037 221141 140,000,000 1,500,031 278,600156.25% Series due 2037 221142 100,000,000 1,227,490 268,000165.50% Series due 2034 221145 50,000,000 524,419 383,500174.85% Series Due 2040 221146 100,000,000 1,284,871 170,000184.30% Series Due 2042 221147 75,000,000 802,240 49,500194.05% Series Due 2046 221148 120,000,000 1,321,383 309,600201.90% Series Due 2030 221149 80,000,000 980,949 328,000215.50% Series Due 2053 221222 400,000,000 4,381,222 3,772,00022Humboldt 1.45 % Variable due 2024 221325 49,800,000 396,278 0 0235.80% Series Due 2054 221333 350,000,000 3,769,611 3,234,00024Sweetwater 1.7% Variable due 2026 221335 116,300,000 908,982 0 025Subtotal2,886,100,000 33,281,706 (31,654,900)13,627,70026Reacquired Bonds (Account 222)27282930 Subtotal31Advances from Associated Companies(Account 223)32333435 Subtotal36Other Long Term Debt (Account 224)37 AM FALLS BOND OBLIG 224200 19,885,000 309,01138MULTI YEAR NOTE 224015 (b)150,000,00039Subtotal169,885,000 309,011 0 033TOTAL3,055,985,000FERC FORM No. 1 (ED. 12-96)Page 256-257 LONG-TERM DEBT (Account 221, 222, 223 and 224) Line No. Nominal Date of Issue (h) Date of Maturity (i) AMORTIZATION PERIOD Date From (j) AMORTIZATION PERIOD Date To (k) Outstanding (Total amount outstanding without reduction for amounts held by respondent) (l) Interest for Year Amount (m) 1 2 04/08/2013 04/01/2043 04/08/2013 04/01/2043 75,000,000 3,000,000 3 04/08/2013 04/01/2023 04/08/2013 04/01/2023 0 468,750 4 03/06/2015 03/01/2045 03/06/2015 03/01/2045 250,000,000 9,125,000 5 03/16/2018 03/01/2048 03/16/2018 03/01/2048 450,000,000 18,900,000 6 12/22/2022 12/22/2032 12/22/2022 12/22/2032 23,000,000 1,147,700 7 12/22/2022 12/22/2042 12/22/2022 12/22/2042 25,000,000 1,265,000 8 03/08/2023 03/08/2043 03/08/2023 03/08/2043 60,000,000 2,470,967 9 03/08/2023 03/15/2053 03/08/2023 03/15/2053 62,000,000 2,623,978 10 08/16/2004 08/15/2034 08/16/2004 08/15/2034 55,000,000 3,231,250 11 11/15/2002 11/15/2032 11/15/2002 11/15/2032 100,000,000 6,000,000 12 08/26/2005 08/15/2035 08/26/2005 08/15/2035 60,000,000 3,180,000 13 05/13/2003 04/01/2033 05/13/2003 04/01/2033 70,000,000 3,850,000 14 06/22/2007 06/15/2037 06/22/2007 06/15/2037 140,000,000 8,820,000 15 10/18/2007 10/15/2037 10/18/2007 10/15/2037 100,000,000 6,250,000 16 03/26/2004 03/15/2034 03/26/2004 03/15/2034 50,000,000 2,750,000 17 08/30/2010 08/15/2040 08/30/2010 08/15/2040 100,000,000 4,850,000 18 04/13/2012 04/01/2042 04/13/2012 04/01/2042 75,000,000 3,225,000 19 03/10/2016 03/01/2046 03/10/2016 03/01/2046 120,000,000 4,860,000 20 06/22/2020 07/15/2030 06/22/2020 07/15/2030 80,000,000 1,520,000 21 03/14/2023 03/15/2053 03/14/2023 03/15/2053 400,000,000 17,538,889 22 08/21/2019 12/01/2024 08/21/2019 12/01/2024 49,800,000 722,100 23 09/11/2023 04/01/2054 09/11/2023 04/01/2054 350,000,000 6,202,778 24 08/21/2019 07/15/2026 08/21/2019 07/15/2026 116,300,000 1,977,100 25 2,811,100,000 113,978,512 26 27 28 29 30 0 31 32 33 34 35 36 37 04/26/2000 02/01/2025 04/26/2000 02/01/2025 19,885,000 38 03/04/2022 03/04/2024 03/04/2022 05/17/2023 2,237,785 39 19,885,000 2,237,785 33 2,830,985,000 116,216,297 FERC FORM No. 1 (ED. 12-96) Page 256-257 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of Report LineNo.Nominal Date of Issue(h)Date of Maturity(i)AMORTIZATION PERIODDate From(j)AMORTIZATION PERIODDate To(k)Outstanding (Total amountoutstanding withoutreduction for amounts heldby respondent)(l)Interest for Year Amount(m)12 04/08/2013 04/01/2043 04/08/2013 04/01/2043 75,000,000 3,000,000304/08/2013 04/01/2023 04/08/2013 04/01/2023 0 468,750403/06/2015 03/01/2045 03/06/2015 03/01/2045 250,000,000 9,125,000503/16/2018 03/01/2048 03/16/2018 03/01/2048 450,000,000 18,900,000612/22/2022 12/22/2032 12/22/2022 12/22/2032 23,000,000 1,147,700712/22/2022 12/22/2042 12/22/2022 12/22/2042 25,000,000 1,265,000803/08/2023 03/08/2043 03/08/2023 03/08/2043 60,000,000 2,470,967903/08/2023 03/15/2053 03/08/2023 03/15/2053 62,000,000 2,623,9781008/16/2004 08/15/2034 08/16/2004 08/15/2034 55,000,000 3,231,2501111/15/2002 11/15/2032 11/15/2002 11/15/2032 100,000,000 6,000,0001208/26/2005 08/15/2035 08/26/2005 08/15/2035 60,000,000 3,180,0001305/13/2003 04/01/2033 05/13/2003 04/01/2033 70,000,000 3,850,0001406/22/2007 06/15/2037 06/22/2007 06/15/2037 140,000,000 8,820,0001510/18/2007 10/15/2037 10/18/2007 10/15/2037 100,000,000 6,250,0001603/26/2004 03/15/2034 03/26/2004 03/15/2034 50,000,000 2,750,0001708/30/2010 08/15/2040 08/30/2010 08/15/2040 100,000,000 4,850,0001804/13/2012 04/01/2042 04/13/2012 04/01/2042 75,000,000 3,225,0001903/10/2016 03/01/2046 03/10/2016 03/01/2046 120,000,000 4,860,0002006/22/2020 07/15/2030 06/22/2020 07/15/2030 80,000,000 1,520,0002103/14/2023 03/15/2053 03/14/2023 03/15/2053 400,000,000 17,538,8892208/21/2019 12/01/2024 08/21/2019 12/01/2024 49,800,000 722,1002309/11/2023 04/01/2054 09/11/2023 04/01/2054 350,000,000 6,202,7782408/21/2019 07/15/2026 08/21/2019 07/15/2026 116,300,000 1,977,100252,811,100,000 113,978,512262728293003132333435363704/26/2000 02/01/2025 04/26/2000 02/01/2025 19,885,0003803/04/2022 03/04/2024 03/04/2022 05/17/2023 2,237,7853919,885,000 2,237,785332,830,985,000 116,216,297FERC FORM No. 1 (ED. 12-96)Page 256-257 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of ReportName of Respondent: Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: BondsPrincipalAmountIssued Additional $230 million of 4.20% bonds due 3/1/2048 issued on 4/3/2020 with a premium of $31,654,900, bringing total 4.20% series outstanding to $450 million. (b) Concept: OtherLongTermDebtPrincipalAmountIssued Multi year note: $50 million, issued 03-04-2022, due 03-04-2024, paid in full 05-17-2023 Multi year note: $100 million, issued 05-24-2022, due 03-04-2024, paid in full 03-31-2023 FERC FORM No. 1 (ED. 12-96) Page 256-257 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of Report Name of Respondent:Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4FOOTNOTE DATA(a) Concept: BondsPrincipalAmountIssuedAdditional $230 million of 4.20% bonds due 3/1/2048 issued on 4/3/2020 with a premium of $31,654,900, bringing total 4.20% series outstanding to $450 million.(b) Concept: OtherLongTermDebtPrincipalAmountIssuedMulti year note: $50 million, issued 03-04-2022, due 03-04-2024, paid in full 05-17-2023Multi year note: $100 million, issued 05-24-2022, due 03-04-2024, paid in full 03-31-2023FERC FORM No. 1 (ED. 12-96)Page 256-257 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of ReportName of Respondent: Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES Line No.Particulars (Details) (a) Amount (b) 1 Net Income for the Year (Page 117)256,810,468 2 Reconciling Items for the Year 3 4 Taxable Income Not Reported on Books 5 CONSTRUCTION ADVANCES 12,287,716 6 AVOIDED COST 14,748,839 7 CIAC - TAXABLE - ACCT 107 73,204,450 8 ENGINEERING FEES - TAXABLE - ACCT 107 71,123 9 VALMY SETTLEMENT ADJUSTMENT 6,436,592 9 Deductions Recorded on Books Not Deducted for Return 10 NON-DEDUCTIBLE MEALS 820,000 11 VACATION ACCRUAL 2,000,000 12 PCA EXPENSE DEFERRAL 13,104,695 13 STOCK BASED COMPENSATION 714,047 14 OREGON - PCAM 1,068,787 15 PENSION EXPENSES - OREGON 749,024 16 ASSET RETIREMENT OBLIGATION (ARO)12,995 17 INCENTIVE DEFERRAL-PROFIT SHARING-NOT IN RATES 1,594,649 18 VALMY DEPRECIATION ADJUSTMENT 4,129,844 19 TAX REFORM REGULATORY STIPULATION 8,097,874 20 NON-DEDUCTIBLE POLITICAL EXPENSES 1,056,725 21 SMSP - NET 93,696 22 INCENTIVE DEFERRAL - CRI & RELIABILITY-INCLUDED IN RATES 1,742,730 23 PROV FOR RATE REFUND - HC RELICENSING (AFUDC)21,142,600 24 PCA COAL USAGE RESERVE 11,400,000 25 VEBA - POST RETIREMENT BENEFITS 195,182 26 DEPR TIMING DIFF - OPERATING - FEDERAL 149,815,747 27 CONSERVATION EXPENSES 3,601,750 28 GAIN/LOSS ON REACQUIRED DEBT 2,469,514 29 IPCO-162(m) $1M THRESHOLD 4,950,370 30 VALMY1 BOOK BASIS ADJUSTMENT 3,081,950 31 TOTAL FEDERAL & STATE TAXES DEDUCTED ON BOOKS 27,359,126 14 Income Recorded on Books Not Included in Return 15 SMSP - INSURANCE COSTS 8,182,498 16 REVERSE EQUITY EARNINGS OF SUBSIDIARIES 8,033,987 17 ALLOWANCE FOR OFUDC 43,221,277 18 ALLOWANCE FOR BFUDC 20,012,407 19 SMSP - INSURANCE PROCEEDS 31,232 19 Deductions on Return Not Charged Against Book Income 20 263A CAPITALIZED OVERHEADS 10,000,000 21 PENSION EXPENSE 35,204,545 22 FIXED COST ADJUSTMENT 9,383,986 23 WILDFIRE MITIGATION 35077 DEFERRAL 28,251,249 FERC FORM NO. 1 (ED. 12-96) Page 261 Name of Respondent:Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXESLine No.Particulars (Details)(a)Amount(b)1 Net Income for the Year (Page 117)256,810,4682Reconciling Items for the Year34Taxable Income Not Reported on Books5CONSTRUCTION ADVANCES 12,287,7166AVOIDED COST 14,748,8397CIAC - TAXABLE - ACCT 107 73,204,4508ENGINEERING FEES - TAXABLE - ACCT 107 71,1239VALMY SETTLEMENT ADJUSTMENT 6,436,5929Deductions Recorded on Books Not Deducted for Return10NON-DEDUCTIBLE MEALS 820,00011VACATION ACCRUAL 2,000,00012PCA EXPENSE DEFERRAL 13,104,69513STOCK BASED COMPENSATION 714,04714OREGON - PCAM 1,068,78715PENSION EXPENSES - OREGON 749,02416ASSET RETIREMENT OBLIGATION (ARO)12,99517INCENTIVE DEFERRAL-PROFIT SHARING-NOT IN RATES 1,594,64918VALMY DEPRECIATION ADJUSTMENT 4,129,84419TAX REFORM REGULATORY STIPULATION 8,097,87420NON-DEDUCTIBLE POLITICAL EXPENSES 1,056,72521SMSP - NET 93,69622INCENTIVE DEFERRAL - CRI & RELIABILITY-INCLUDED IN RATES 1,742,73023PROV FOR RATE REFUND - HC RELICENSING (AFUDC)21,142,60024PCA COAL USAGE RESERVE 11,400,00025VEBA - POST RETIREMENT BENEFITS 195,18226DEPR TIMING DIFF - OPERATING - FEDERAL 149,815,74727CONSERVATION EXPENSES 3,601,75028GAIN/LOSS ON REACQUIRED DEBT 2,469,51429IPCO-162(m) $1M THRESHOLD 4,950,37030VALMY1 BOOK BASIS ADJUSTMENT 3,081,95031TOTAL FEDERAL & STATE TAXES DEDUCTED ON BOOKS 27,359,12614Income Recorded on Books Not Included in Return15SMSP - INSURANCE COSTS 8,182,49816REVERSE EQUITY EARNINGS OF SUBSIDIARIES 8,033,98717ALLOWANCE FOR OFUDC 43,221,27718ALLOWANCE FOR BFUDC 20,012,40719SMSP - INSURANCE PROCEEDS 31,23219Deductions on Return Not Charged Against Book Income20263A CAPITALIZED OVERHEADS 10,000,00021PENSION EXPENSE 35,204,54522FIXED COST ADJUSTMENT 9,383,98623WILDFIRE MITIGATION 35077 DEFERRAL 28,251,249FERC FORM NO. 1 (ED. 12-96)Page 261 24 BOARDMAN DECOMMISSION 434,757 25 SOFT CAP BATTERY RESERVE 2,800,000 26 BRIDGER DEPRECIATION ADJUST - 283 27,428,383 27 STOCK BASED COMP - STOCK 27,247 28 REMOVAL COSTS 30,055,988 29 RELICENSING - LABOR COSTS DEDUCTED - ACCT 107 2,035,000 30 REPAIRS DEDUCTION 116,000,000 31 STOCK BASED COMP - DIVIDENDS 714,720 32 OR CAT 340,288 33 STATE INCOME TAX DEDUCTED ON FEDERAL RETURN 10,178,760 27 Federal Tax Net Income 270,424,169 28 Show Computation of Tax: 29 TENTATIVE FEDERAL TAX @ 21%56,789,076 FERC FORM NO. 1 (ED. 12-96) Page 261 RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES Line No.Particulars (Details) (a) Amount (b) Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of Report 24 BOARDMAN DECOMMISSION 434,75725SOFT CAP BATTERY RESERVE 2,800,00026BRIDGER DEPRECIATION ADJUST - 283 27,428,38327STOCK BASED COMP - STOCK 27,24728REMOVAL COSTS 30,055,98829RELICENSING - LABOR COSTS DEDUCTED - ACCT 107 2,035,00030REPAIRS DEDUCTION 116,000,00031STOCK BASED COMP - DIVIDENDS 714,72032OR CAT 340,28833STATE INCOME TAX DEDUCTED ON FEDERAL RETURN 10,178,76027Federal Tax Net Income 270,424,16928Show Computation of Tax:29 TENTATIVE FEDERAL TAX @ 21%56,789,076FERC FORM NO. 1 (ED. 12-96)Page 261RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXESLine No.Particulars (Details)(a)Amount(b) Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of ReportName of Respondent: Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 TAXES ACCRUED, PREPAID AND CHARGES DURING YEAR BALANCE AT BEGINNING OF YEAR BALANCE AT BEGINNING OF YEAR Line No. Kind of Tax (See Instruction 5) (a) Type of Tax (b) State (c) Tax Year (d) Taxes Accrued (Account 236) (e) Prepaid Taxes (Include in Account 165) (f) 1 Federal Income Tax (11,994,822)0 2 State Income Tax Idaho (1,364,532)0 3 State Income Tax Oregon 516,831 0 4 Other Income Tax Other 242,247 0 5 Subtotal Income Tax (12,600,276)0 6 Federal Other Taxes (115,819)0 7 Other Other Taxes Other (69,361)0 8 Subtotal Other Taxes (185,180)0 9 State Other State Tax Oregon 0 0 10 State Other State Tax Oregon 0 835 11 State Other State Tax Idaho 0 0 12 State Other State Tax Idaho 80,439 0 13 State Other State Tax Idaho 17,279 0 14 Subtotal Other State Tax 97,718 835 15 State Other License And Fees Tax Idaho 0 0 16 State Other License And Fees Tax Wyoming 0 0 17 Subtotal Other License And Fees Tax 0 0 18 Federal Unemployment Tax (2,226)0 19 State Unemployment Tax Idaho (1,566)0 20 State Unemployment Tax Oregon 242 0 21 Subtotal Unemployment Tax (3,550)0 22 State Property Tax Idaho 7,266,142 0 23 State Property Tax Oregon 0 2,740,584 24 State Property Tax Montana 236,500 0 25 State Property Tax Nevada 0 146,658 26 State Property Tax Wyoming 695,910 0 27 State Property Tax Washington 5,379 0 28 Subtotal Property Tax 8,203,931 2,887,242 29 State Franchise Tax Oregon 228,901 0 30 Subtotal Franchise Tax 228,901 0 31 Other Payroll Tax Other 0 0 32 Subtotal Payroll Tax 0 0 40 TOTAL (4,258,456)2,888,077 FERC FORM NO. 1 (ED. 12-96) Page 262-263 TAXES ACCRUED, PREPAID AND CHARGES DURING YEAR Name of Respondent:Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4TAXES ACCRUED, PREPAID AND CHARGES DURING YEAR BALANCE ATBEGINNINGOF YEAR BALANCEATBEGINNINGOF YEARLineNo.Kind of Tax (See Instruction 5)(a)Type of Tax(b)State(c)Tax Year(d)TaxesAccrued(Account 236)(e)PrepaidTaxes(Include inAccount165)(f)1 Federal Income Tax (11,994,822)02StateIncome Tax Idaho (1,364,532)03StateIncome Tax Oregon 516,831 04OtherIncome Tax Other 242,247 05Subtotal Income Tax (12,600,276)06FederalOther Taxes (115,819)07OtherOther Taxes Other (69,361)08Subtotal Other Taxes (185,180)09StateOther State Tax Oregon 0 010StateOther State Tax Oregon 0 83511StateOther State Tax Idaho 0 012StateOther State Tax Idaho 80,439 013StateOther State Tax Idaho 17,279 014Subtotal Other State Tax 97,718 83515StateOther License And Fees Tax Idaho 0 016StateOther License And Fees Tax Wyoming 0 017Subtotal Other License And FeesTax 0 018FederalUnemployment Tax (2,226)019StateUnemployment Tax Idaho (1,566)020StateUnemployment Tax Oregon 242 021Subtotal Unemployment Tax (3,550)022StateProperty Tax Idaho 7,266,142 023StateProperty Tax Oregon 0 2,740,58424StateProperty Tax Montana 236,500 025StateProperty Tax Nevada 0 146,65826StateProperty Tax Wyoming 695,910 027StateProperty Tax Washington 5,379 028Subtotal Property Tax 8,203,931 2,887,24229StateFranchise Tax Oregon 228,901 030Subtotal Franchise Tax 228,901 031OtherPayroll Tax Other 0 032Subtotal Payroll Tax 0 040TOTAL(4,258,456)2,888,077FERC FORM NO. 1 (ED. 12-96)Page 262-263 TAXES ACCRUED, PREPAID AND CHARGES DURING YEAR BALANCE AT END OF YEAR BALANCE AT END OF YEAR DISTRIBUTION OF TAXES CHARGED Line No. Taxes Charged During Year (g) Taxes Paid During Year (h) Adjustments (i) Taxes Accrued (Account 236) (j) Prepaid Taxes (Included in Account 165) (k) Electric (Account 408.1, 409.1) (l) 1 (1,313,159)(4,681,759)0 (8,626,222)0 (7,322,767) 2 3,511,866 15,958,336 0 (13,811,002)0 2,724,410 3 959,054 2,190,831 0 (714,946)0 858,815 4 36,620 20,346 0 258,521 0 22,907 5 3,194,381 13,487,754 0 (22,893,649)0 (3,716,635) 6 20,013,325 20,054,764 0 (157,258)0 20,013,326 7 0 (49,408)4,353 (15,600)0 0 8 20,013,325 20,005,356 4,353 (172,858)0 20,013,326 9 260,575 375,919 115,344 0 0 260,575 10 1,696 1,722 0 0 861 0 11 2,837,473 2,837,473 0 0 0 2,837,473 12 1,480,897 1,468,829 0 92,507 0 1,480,897 13 32,023 33,290 0 16,012 0 0 14 4,612,664 4,717,233 115,344 108,519 861 4,578,945 15 150 150 0 0 0 150 16 4,226 4,226 0 0 0 4,226 17 4,376 4,376 0 0 0 4,376 18 94,181 94,222 0 (2,267)0 94,181 19 216,569 217,135 0 (2,132)0 216,569 20 60,956 61,249 0 (51)0 60,956 21 371,706 372,606 0 (4,450)0 371,706 22 12,597,703 14,372,685 0 5,491,160 0 12,596,115 23 5,265,308 5,047,591 0 0 2,522,867 4,848,263 24 396,112 434,780 0 197,832 0 396,112 25 286,026 298,657 0 0 159,289 286,026 26 1,424,328 1,408,074 0 712,164 0 1,424,328 27 3,455 4,417 0 4,417 0 3,455 28 19,972,932 21,566,204 0 6,405,573 2,682,156 19,554,299 29 944,305 934,185 0 239,021 0 944,305 30 944,305 934,185 0 239,021 0 944,305 31 (20,385,033)0 20,385,033 0 0 (20,385,033) 32 (20,385,033)0 20,385,033 0 0 (20,385,033) 40 28,728,656 61,087,714 20,504,730 (16,317,844)2,683,017 21,365,289 FERC FORM NO. 1 (ED. 12-96) Page 262-263 TAXES ACCRUED, PREPAID AND CHARGES DURING YEAR BALANCE AT END OFYEAR BALANCE AT END OFYEAR DISTRIBUTION OF TAXESCHARGEDLineNo.Taxes Charged During Year(g)Taxes Paid During Year(h)Adjustments(i)Taxes Accrued (Account236)(j)Prepaid Taxes (Included inAccount 165)(k)Electric (Account 408.1,409.1)(l)1 (1,313,159)(4,681,759)0 (8,626,222)0 (7,322,767)2 3,511,866 15,958,336 0 (13,811,002)0 2,724,4103959,054 2,190,831 0 (714,946)0 858,815436,620 20,346 0 258,521 0 22,90753,194,381 13,487,754 0 (22,893,649)0 (3,716,635)6 20,013,325 20,054,764 0 (157,258)0 20,013,32670(49,408)4,353 (15,600)0 0820,013,325 20,005,356 4,353 (172,858)0 20,013,3269260,575 375,919 115,344 0 0 260,575101,696 1,722 0 0 861 0112,837,473 2,837,473 0 0 0 2,837,473121,480,897 1,468,829 0 92,507 0 1,480,8971332,023 33,290 0 16,012 0 0144,612,664 4,717,233 115,344 108,519 861 4,578,94515150150000150164,226 4,226 0 0 0 4,226174,376 4,376 0 0 0 4,3761894,181 94,222 0 (2,267)0 94,18119216,569 217,135 0 (2,132)0 216,5692060,956 61,249 0 (51)0 60,95621371,706 372,606 0 (4,450)0 371,7062212,597,703 14,372,685 0 5,491,160 0 12,596,115235,265,308 5,047,591 0 0 2,522,867 4,848,26324396,112 434,780 0 197,832 0 396,11225286,026 298,657 0 0 159,289 286,026261,424,328 1,408,074 0 712,164 0 1,424,328273,455 4,417 0 4,417 0 3,4552819,972,932 21,566,204 0 6,405,573 2,682,156 19,554,29929944,305 934,185 0 239,021 0 944,30530944,305 934,185 0 239,021 0 944,30531(20,385,033)0 20,385,033 0 0 (20,385,033)32 (20,385,033)0 20,385,033 0 0 (20,385,033)40 28,728,656 61,087,714 20,504,730 (16,317,844)2,683,017 21,365,289FERC FORM NO. 1 (ED. 12-96)Page 262-263 TAXES ACCRUED, PREPAID AND CHARGES DURING YEAR DISTRIBUTION OF TAXES CHARGED DISTRIBUTION OF TAXES CHARGED DISTRIBUTION OF TAXES CHARGED Line No.Extraordinary Items (Account 409.3) (m) Adjustment to Ret. Earnings (Account 439) (n) Other (o) 1 0 0 6,009,608 2 0 0 787,456 3 0 0 100,240 4 0 0 13,713 5 0 0 6,911,017 6 0 0 0 7 0 0 0 8 0 0 0 9 0 0 0 10 0 0 1,696 11 0 0 0 12 0 0 0 13 0 0 32,023 14 0 0 33,719 15 0 0 0 16 0 0 0 17 0 0 0 18 0 0 0 19 0 0 0 20 0 0 0 21 0 0 0 22 0 0 1,587 23 0 0 417,046 24 0 0 0 25 0 0 0 26 0 0 0 27 0 0 0 28 0 0 418,633 29 0 0 0 30 0 0 0 31 0 0 0 32 0 0 0 40 0 7,363,369 FERC FORM NO. 1 (ED. 12-96) Page 262-263 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of Report DISTRIBUTION OF TAXES CHARGED DISTRIBUTION OF TAXES CHARGED DISTRIBUTION OF TAXES CHARGEDLine No.Extraordinary Items (Account 409.3)(m)Adjustment to Ret. Earnings (Account 439)(n)Other(o)1 0 0 6,009,608200787,456300100,24040013,7135006,911,017600070008000900010001,6961100012000130032,023140033,7191500016000170001800019000200002100022001,5872300417,046240002500026000270002800418,633290003000031000320004007,363,369FERC FORM NO. 1 (ED. 12-96)Page 262-263 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of ReportName of Respondent: Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 ACCUMULATED DEFERRED INVESTMENT TAX CREDITS (Account 255) Deferred for Year Deferred for Year Allocations to Current Year's Income Allocations to Current Year's Income Line No. Account Subdivisions (a) Balance at Beginning of Year (b) Account No. (c) Amount (d) Account No. (e) Amount (f) 1 Electric Utility 2 0.03 3 0.04 108,557 411.401 9,764 4 0.07 5 0.10 8,549,765 411.401 890,454 6 Other - Federal 24,121,585 45,586,783 1,443,342 7 Other - State 82,505,500 411.402 10,057,246 411.402 3,107,335 8 TOTAL Electric (Enter Total of lines 2 thru 7)115,285,407 55,644,029 5,450,895 9 Other (List separately and show 3%, 4%, 7%, 10% and TOTAL) 10 0.11 975,557 411.401 21,552 11 0.30 23,146,028 411.401 45,586,783 411.401 1,421,790 47 OTHER TOTAL 24,121,585 45,586,783 1,443,342 48 GRAND TOTAL 115,285,406 FERC FORM NO. 1 (ED. 12-89) Page 266-267 ACCUMULATED DEFERRED INVESTMENT TAX CREDITS (Account 255) Name of Respondent:Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4ACCUMULATED DEFERRED INVESTMENT TAX CREDITS (Account 255)Deferred for Year Deferred for Year Allocations toCurrent Year'sIncome Allocations to CurrentYear's IncomeLineNo.Account Subdivisions(a)Balance at Beginning ofYear(b)Account No.(c)Amount(d)Account No.(e)Amount(f)1 Electric Utility20.0330.04 108,557 411.401 9,76440.0750.10 8,549,765 411.401 890,4546Other - Federal 24,121,585 45,586,783 1,443,3427Other - State 82,505,500 411.402 10,057,246 411.402 3,107,3358TOTAL Electric (Enter Total of lines 2 thru 7)115,285,407 55,644,029 5,450,8959Other (List separately and show 3%, 4%, 7%,10% and TOTAL)10 0.11 975,557 411.401 21,552110.30 23,146,028 411.401 45,586,783 411.401 1,421,79047OTHER TOTAL 24,121,585 45,586,783 1,443,34248GRAND TOTAL 115,285,406FERC FORM NO. 1 (ED. 12-89)Page 266-267 ACCUMULATED DEFERRED INVESTMENT TAX CREDITS (Account 255) Line No. Adjustments (g) Balance at End of Year (h) Average Period of Allocation to Income (i) ADJUSTMENT EXPLANATION (j) 1 2 3 98,793 11.12 4 5 7,659,311 9.60 6 68,265,026 7 89,455,411 26.55 8 0 165,478,541 9 10 954,005 45.27 11 67,311,021 16.28 47 0 68,265,026 48 165,478,542 FERC FORM NO. 1 (ED. 12-89) Page 266-267 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of Report LineNo.Adjustments(g)Balance at End of Year(h)Average Period of Allocation to Income(i)ADJUSTMENT EXPLANATION(j)123 98,793 11.12457,659,311 9.60668,265,026789,455,411 26.5580165,478,541910954,005 45.271167,311,021 16.2847068,265,02648165,478,542FERC FORM NO. 1 (ED. 12-89)Page 266-267 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of ReportName of Respondent: Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 OTHER DEFERRED CREDITS (Account 253) DEBITS DEBITS Line No. Description and Other Deferred Credits (a) Balance at Beginning of Year (b) Contra Account (c) Amount (d) Credits (e) Balance at End of Year (f) 1 PTP Transmission Deposits 253201 6,913,508 131 9,603,052 8,334,018 5,644,474 2 Cogen Deposits 253360 147,000 147,000 3 Sho-Ban Scholarships 253480 82,500 242 15,000 67,500 4 Amortization period 01/05-12/27 0 0 5 Operations Accruals 253550 921,073 131 212,850 31,423,557 32,131,780 6 Postretirement Benefits 253960 1,628,959 545,017 2,173,976 7 Directors Deferred Compensation 3,172,380 131 311,500 280,563 3,141,443 8 253970-253999 0 0 47 TOTAL 12,865,420 10,142,402 40,583,155 43,306,173 FERC FORM NO. 1 (ED. 12-94) Page 269 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of Report Name of Respondent:Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4OTHER DEFERRED CREDITS (Account 253)DEBITS DEBITSLineNo.Description and Other Deferred Credits(a)Balance at Beginning ofYear(b)Contra Account(c)Amount(d)Credits(e)Balance at End of Year(f)1 PTP Transmission Deposits 253201 6,913,508 131 9,603,052 8,334,018 5,644,4742Cogen Deposits 253360 147,000 147,0003Sho-Ban Scholarships 253480 82,500 242 15,000 67,5004Amortization period 01/05-12/27 0 05Operations Accruals 253550 921,073 131 212,850 31,423,557 32,131,7806Postretirement Benefits 253960 1,628,959 545,017 2,173,9767Directors Deferred Compensation 3,172,380 131 311,500 280,563 3,141,4438253970-253999 0 047TOTAL12,865,420 10,142,402 40,583,155 43,306,173FERC FORM NO. 1 (ED. 12-94)Page 269 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of ReportName of Respondent: Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) CHANGES DURING YEAR CHANGES DURING YEAR CHANGES DURING YEAR CHANGES DURING YEAR Line No. Account (a) Balance at Beginning of Year (b) Amounts Debited to Account 410.1 (c) Amounts Credited to Account 411.1 (d) Amounts Debited to Account 410.2 (e) Amounts Credited to Account 411.2 (f) 1 Account 282 2 Electric 245,150,963 2,856,797 36,923,940 0 0 3 Gas 0 4 Other (Specify)0 5 Total (Total of lines 2 thru 4)245,150,963 2,856,797 36,923,940 0 0 6 Non-Operating Property 7 Other - Regulatory Asset for Income Taxes 739,689,037 8 Like Kind Exchange - Reclass Non-Rate Base 4,300,934 9 TOTAL Account 282 (Total of Lines 5 thru 8)989,140,934 2,856,797 36,923,940 0 0 10 Classification of TOTAL 11 Federal Income Tax 784,930,552 2,806,998 36,796,100 12 State Income Tax 204,210,380 49,799 127,840 13 Local Income Tax FERC FORM NO. 1 (ED. 12-96) Page 274-275 ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) Name of Respondent:Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282)CHANGES DURINGYEAR CHANGES DURINGYEAR CHANGES DURINGYEAR CHANGES DURINGYEARLineNo.Account(a)Balance at Beginning ofYear(b)Amounts Debited toAccount 410.1(c)Amounts Credited toAccount 411.1(d)Amounts Debited toAccount 410.2(e)Amounts Credited toAccount 411.2(f)1 Account 2822Electric 245,150,963 2,856,797 36,923,940 0 03Gas04Other (Specify)05Total (Total of lines 2 thru 4)245,150,963 2,856,797 36,923,940 0 06Non-Operating Property7Other - Regulatory Asset for Income Taxes 739,689,0378Like Kind Exchange - Reclass Non-RateBase 4,300,9349TOTAL Account 282 (Total of Lines 5 thru 8)989,140,934 2,856,797 36,923,940 0 010Classification of TOTAL11Federal Income Tax 784,930,552 2,806,998 36,796,10012State Income Tax 204,210,380 49,799 127,84013Local Income TaxFERC FORM NO. 1 (ED. 12-96)Page 274-275 ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) ADJUSTMENTS ADJUSTMENTS ADJUSTMENTS ADJUSTMENTS Debits Debits Credits Credits Line No. Account Credited (g) Amount (h) Account Debited (i) Amount (j) Balance at End of Year (k) 1 2 0 282/254 10,905,854 (a)221,989,674 3 0 4 0 5 0 10,905,854 221,989,674 6 0 7 182 34,983,330 774,672,367 8 282 221,699 4,079,235 9 221,699 45,889,184 1,000,741,276 10 11 182/254 40,719,160 791,660,610 12 182 4,948,327 209,080,666 13 FERC FORM NO. 1 (ED. 12-96) Page 274-275 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of Report ADJUSTMENTS ADJUSTMENTS ADJUSTMENTS ADJUSTMENTSDebitsDebitsCreditsCreditsLineNo.Account Credited(g)Amount(h)Account Debited(i)Amount(j)Balance at End of Year(k)12 0 282/254 10,905,854 (a)221,989,67430405010,905,854 221,989,67460718234,983,330 774,672,3678282221,699 4,079,2359221,699 45,889,184 1,000,741,2761011182/254 40,719,160 791,660,610121824,948,327 209,080,66613FERC FORM NO. 1 (ED. 12-96)Page 274-275 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of ReportName of Respondent: Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: AccumulatedDeferredIncomeTaxesOtherProperty 2023 Changes during Year Adjustments Debits Adjustments Credits 2023 Beginning DR to CR to DR to CR to Acct.Acct.Ending Line Account Balance 410.1 411.1 410.2 411.2 credited Amount debited Amount Balance No.(a)b c d e f g h i j k Line 2:Depreciation Timing Diff-Operating 413,656,057 3,632,749 21,526,123 ----395,762,683 Like Kind Exchange - Reclass Non-Rate Base (4,300,933)-----282111221,698 (4,079,235) Excess Deferred Tax on Depreciation (Reg Liab)(158,634,043)-----25496710,684,156 (147,949,887) 4013 CIAC-Taxable-Acct 107 (18,434,402)-15,382,882 ----(33,817,284) 4021 Engineering Fees-Taxable-Acct 107 (940,165)-14,936 ----(955,101) 8072 Intangible-Labor Costs Deducted-Acct 107 13,804,450 (775,952)-----13,028,498 TOTAL Line 2 245,150,964 2,856,797 36,923,941 0 0 0 10,905,854 221,989,674 FERC FORM NO. 1 (ED. 12-96) Page 274-275 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of Report Name of Respondent:Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4FOOTNOTE DATA(a) Concept: AccumulatedDeferredIncomeTaxesOtherProperty2023 Changes during Year Adjustments Debits Adjustments Credits 2023BeginningDR to CR to DR to CR to Acct.Acct.EndingLineAccountBalance410.1 411.1 410.2 411.2 credited Amount debited Amount BalanceNo.(a)b c d e f g h i j kLine 2:Depreciation Timing Diff-Operating 413,656,057 3,632,749 21,526,123 ----395,762,683Like Kind Exchange - Reclass Non-Rate Base (4,300,933)-----282111221,698 (4,079,235)Excess Deferred Tax on Depreciation (Reg Liab)(158,634,043)-----25496710,684,156 (147,949,887)4013 CIAC-Taxable-Acct 107 (18,434,402)-15,382,882 ----(33,817,284)4021 Engineering Fees-Taxable-Acct 107 (940,165)-14,936 ----(955,101)8072 Intangible-Labor Costs Deducted-Acct 107 13,804,450 (775,952)-----13,028,498TOTAL Line 2 245,150,964 2,856,797 36,923,941 0 0 0 10,905,854 221,989,674FERC FORM NO. 1 (ED. 12-96)Page 274-275 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of ReportName of Respondent: Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) CHANGES DURING YEAR CHANGES DURING YEAR CHANGES DURING YEAR CHANGES DURING YEAR Line No. Account (a) Balance at Beginning of Year (b) Amounts Debited to Account 410.1 (c) Amounts Credited to Account 411.1 (d) Amounts Debited to Account 410.2 (e) Amounts Credited to Account 411.2 (f) 1 Account 283 2 Electric 3 (a) Other Electric 145,190,859 35,301,478 7,449,674 4 (b) Other 18,083,278 9 TOTAL Electric (Total of lines 3 thru 8)163,274,137 35,301,478 7,449,674 10 Gas 11 12 13 14 15 16 17 TOTAL Gas (Total of lines 11 thru 16) 18 TOTAL Other (58,563)201,644 19 TOTAL (Acct 283) (Enter Total of lines 9, 17 and 18)163,215,574 35,301,478 7,449,674 0 201,644 20 Classification of TOTAL 21 Federal Income Tax 125,201,634 27,068,875 5,713,153 154,640 22 State Income Tax 38,013,939 8,232,603 1,736,521 47,003 23 Local Income Tax NOTES FERC FORM NO. 1 (ED. 12-96) Page 276-277 ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) ADJUSTMENTS ADJUSTMENTS ADJUSTMENTS ADJUSTMENTS Name of Respondent:Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission Date of Report:04/16/2024 Year/Period of ReportEnd of: 2023/ Q4ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283)CHANGES DURINGYEAR CHANGES DURINGYEAR CHANGES DURINGYEAR CHANGES DURINGYEARLineNo.Account(a)Balance at Beginning ofYear(b)Amounts Debited toAccount 410.1(c)Amounts Credited toAccount 411.1(d)Amounts Debited toAccount 410.2(e)Amounts Credited toAccount 411.2(f)1 Account 2832Electric3(a)Other Electric 145,190,859 35,301,478 7,449,6744(b)Other 18,083,2789TOTAL Electric (Total of lines 3 thru 8)163,274,137 35,301,478 7,449,67410Gas11121314151617TOTAL Gas (Total of lines 11 thru 16)18 TOTAL Other (58,563)201,64419TOTAL (Acct 283) (Enter Total of lines 9, 17and 18)163,215,574 35,301,478 7,449,674 0 201,64420Classification of TOTAL21Federal Income Tax 125,201,634 27,068,875 5,713,153 154,64022State Income Tax 38,013,939 8,232,603 1,736,521 47,00323Local Income Tax NOTESFERC FORM NO. 1 (ED. 12-96)Page 276-277 ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) ADJUSTMENTS ADJUSTMENTS ADJUSTMENTS ADJUSTMENTSADJUSTMENTSADJUSTMENTSADJUSTMENTSADJUSTMENTS Debits Debits Credits Credits Line No. Account Credited (g) Amount (h) Account Debited (i) Amount (j) Balance at End of Year (k) 1 2 3 173,042,663 4 190 4,392,481 22,475,759 9 4,392,481 195,518,422 10 11 12 13 14 15 16 17 18 (c)(260,207) 19 0 4,392,481 195,258,215 20 21 190 3,368,593 149,771,309 22 190 1,023,888 45,486,906 23 NOTES FERC FORM NO. 1 (ED. 12-96) Page 276-277 FOOTNOTE DATA ADJUSTMENTS ADJUSTMENTS ADJUSTMENTS ADJUSTMENTSDebitsDebitsCreditsCreditsLineNo.Account Credited(g)Amount(h)Account Debited(i)Amount(j)Balance at End of Year(k)123 173,042,66341904,392,481 22,475,75994,392,481 195,518,422101112131415161718(c)(260,207)19 0 4,392,481 195,258,21520211903,368,593 149,771,309221901,023,888 45,486,90623NOTESFERC FORM NO. 1 (ED. 12-96)Page 276-277 FOOTNOTE DATA (a) Concept: DescriptionOfAccumulatedDeferredIncomeTaxOther 2023 Changes during Year Adjustments Debits Adjustments Credits 2023 Beginning DR to CR to DR to CR to Acct.Acct.Ending Line Account Balance 410.1 411.1 410.2 411.2 credited Amount debited Amount Balance No.(a)b c d e f g h i j k Line 3: 4024 Renewable Energy Certificates (REC) Sales 835,647 503,819 -----1,339,466 4501 Royalty Income 247,446 -63,657 ----183,789 5008 Gain/Loss on Reaqcuired Debt 212,170 9,067 -----221,237 5023 Pension Expense 62,693,123 9,061,650 -----71,754,773 5035 PCA Expense 33,115,366 -3,373,149 ----29,742,217 5045 Wildfire Mitigation 35077 Deferral 5,940,336 7,271,871 -----13,212,207 5057 Intervenor Funding Orders 88,722 1,148 -----89,870 5058 Fixed Cost Adjustment 10,785,319 2,415,438 -----13,200,757 5060 Oregon PCAM 267,007 8,099 275,106 ----- 5066 Boardman Decommission (442,307)240,772 -----(201,535) 5074 Valmy Settlement Adjustment 3,313,557 -1,656,779 ----1,656,778 5077 Valmy Depreciation Adjustment 16,745,775 -1,063,022 ----15,682,753 5079 Community Solar Deferral 43,785 12,658 -----56,443 5081 EIM PCA Offset Estimate (24,097)24,097 ------ 5082 Bridger Depreciation Adjust - 283 9,709,816 15,530,259 -----25,240,075 7013 Langley Revenue Accrual 238,101 -73,350 ----164,751 8020 Conservation Expenses 628,535 -927,091 ----(298,556) 8082 Siemens LTP Contract 127,703 17,214 -----144,917 8082 Prepaid Credit Facility 125,281 -10,162 ----115,119 8083 Siemens OR DRB Interest Reserve (49,648)-7,358 ----(57,006) 8704 Boardman Removal Costs 442,667 208,027 -----650,694 8706 OR Annual Reg Exp 10,788 13,749 -----24,537 N/A Oregon CAT Deferral 135,767 (16,390)-----119,377 TOTAL Line 3 145,190,85935,301,478 7,449,674 ----173,042,663 (b) Concept: DescriptionOfAccumulatedDeferredIncomeTaxOther 2023 Changes during Year Adjustments Debits Adjustments Credits 2023 Beginning DR to CR to DR to CR to Acct.Acct.Ending Line Account Balance 410.1 411.1 410.2 411.2 credited Amount debited Amount Balance No.(a)b c d e f g h i j k Line 8:Pension-FAS 158 21,441,503 -----190 6,451,681 27,893,184 Postretirement Plan-FAS 158 (3,358,225)-----190 (2,059,200)(5,417,425) TOTAL Line 8 18,083,278-----190 4,392,481 22,475,759 (c) Concept: AccumulatedDeferredIncomeTaxesOther 2023 Changes during Year Adjustments Debits Adjustments Credits 2023 Beginning DR to CR to DR to CR to Acct.Acct.Ending Line Account Balance 410.1 411.1 410.2 411.2 credited Amount debited Amount Balance No.(a)b c d e f g h i j k Line 18:EDC-Unrealized Gain/Loss From Rabbi Trust 12,504 ---19,220 ---(6,716) SMSP-Unrealized Gain/Loss From Rabbi Trust (71,331)---182,375 ---(253,706) Oregon Non-Op Prop Tax Adj 263 ---48 ---215 TOTAL Line 18 (58,564)---201,643 --(260,207) FERC FORM NO. 1 (ED. 12-96) Page 276-277 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of Report (a) Concept: DescriptionOfAccumulatedDeferredIncomeTaxOther2023Changes during Year Adjustments Debits Adjustments Credits 2023BeginningDR to CR to DR to CR to Acct.Acct.EndingLineAccountBalance410.1 411.1 410.2 411.2 credited Amount debited Amount BalanceNo.(a)b c d e f g h i j kLine 3:4024 Renewable Energy Certificates (REC) Sales 835,647 503,819 -----1,339,4664501Royalty Income 247,446 -63,657 ----183,7895008Gain/Loss on Reaqcuired Debt 212,170 9,067 -----221,2375023Pension Expense 62,693,123 9,061,650 -----71,754,7735035PCA Expense 33,115,366 -3,373,149 ----29,742,2175045Wildfire Mitigation 35077 Deferral 5,940,336 7,271,871 -----13,212,2075057Intervenor Funding Orders 88,722 1,148 -----89,8705058Fixed Cost Adjustment 10,785,319 2,415,438 -----13,200,7575060Oregon PCAM 267,007 8,099 275,106 -----5066 Boardman Decommission (442,307)240,772 -----(201,535)5074 Valmy Settlement Adjustment 3,313,557 -1,656,779 ----1,656,7785077Valmy Depreciation Adjustment 16,745,775 -1,063,022 ----15,682,7535079Community Solar Deferral 43,785 12,658 -----56,4435081EIM PCA Offset Estimate (24,097)24,097 ------5082 Bridger Depreciation Adjust - 283 9,709,816 15,530,259 -----25,240,0757013Langley Revenue Accrual 238,101 -73,350 ----164,7518020Conservation Expenses 628,535 -927,091 ----(298,556)8082 Siemens LTP Contract 127,703 17,214 -----144,9178082Prepaid Credit Facility 125,281 -10,162 ----115,1198083Siemens OR DRB Interest Reserve (49,648)-7,358 ----(57,006)8704 Boardman Removal Costs 442,667 208,027 -----650,6948706OR Annual Reg Exp 10,788 13,749 -----24,537N/A Oregon CAT Deferral 135,767 (16,390)-----119,377TOTAL Line 3 145,190,85935,301,478 7,449,674 ----173,042,663(b) Concept: DescriptionOfAccumulatedDeferredIncomeTaxOther2023Changes during Year Adjustments Debits Adjustments Credits 2023BeginningDR to CR to DR to CR to Acct.Acct.EndingLineAccountBalance410.1 411.1 410.2 411.2 credited Amount debited Amount BalanceNo.(a)b c d e f g h i j kLine 8:Pension-FAS 158 21,441,503 -----190 6,451,681 27,893,184Postretirement Plan-FAS 158 (3,358,225)-----190 (2,059,200)(5,417,425)TOTAL Line 8 18,083,278-----190 4,392,481 22,475,759(c) Concept: AccumulatedDeferredIncomeTaxesOther2023 Changes during Year Adjustments Debits Adjustments Credits 2023BeginningDR to CR to DR to CR to Acct.Acct.EndingLineAccountBalance410.1 411.1 410.2 411.2 credited Amount debited Amount BalanceNo.(a)b c d e f g h i j kLine 18:EDC-Unrealized Gain/Loss From Rabbi Trust 12,504 ---19,220 ---(6,716)SMSP-Unrealized Gain/Loss From Rabbi Trust (71,331)---182,375 ---(253,706)Oregon Non-Op Prop Tax Adj 263 ---48 ---215TOTAL Line 18 (58,564)---201,643 --(260,207)FERC FORM NO. 1 (ED. 12-96)Page 276-277 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of Report Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4 OTHER REGULATORY LIABILITIES (Account 254) DEBITS DEBITS Line No. Description and Purpose of Other Regulatory Liabilities (a) Balance at Beginning of Current Quarter/Year (b) Account Credited (c) Amount (d) Credits (e) Balance at End of Current Quarter/Year (f) 1 Market to Market Short Term (254001)58,965,734 175 58,894,391 71,343 2 IPUC Order #28661 0 0 3 Oregon Solar Rider (254005)287,173 401 10,053 147,629 424,749 4 OPUC Order #10-198 0 0 5 BPA Credit Residential Idaho (254401)2,021,653 142 15,252,995 16,935,442 3,704,100 6 OPUC Advice #15-13 0 0 7 BPA Credit Residential Oregon (254402)91,246 142 612,826 577,564 55,984 8 OPUC Advice #15-11 0 0 9 BPA Credit Farm Idaho (254403)786,335 142 2,063,102 2,555,047 1,278,280 10 OPUC Advice #15-13 0 0 11 BPA Credit Farm Oregon (254404)119,112 142 165,224 151,228 105,116 12 OPUC Advice #15-11 0 0 13 Idaho Tax Settlement (254451)32,215,180 8,097,874 40,313,054 14 IPUC Order #34071 0 0 15 Oregon Tax Settlement (254452)578,057 578,057 16 OPUC Order #18-199 0 0 17 Bridger Depreciation (254800)3,904,735 400 730,174 3,174,561 18 OPUC Order #12-296 0 0 19 RL-WAQC CRYOVR (254901)1,171,404 401 65,865 54,349 1,159,888 20 Revenue Sharing (254101)0 0 21 Unfunded Accum Def Income Tax (254966)39,960,225 17,397,944 57,358,169 22 RL-DEF INC TAX-ARAM (254967)158,634,044 282 10,684,156 147,949,888 23 RL-DEF INC TAX-ARAM GROSS-UP (254968)54,985,729 190 3,703,342 51,282,387 24 (a) Boardman Decommissioning 3,232,854 Various 434,757 2,798,097 25 OPUC Order #12-235, IPUC Order #32457 0 0 26 Market-to-Market Short Term (254203)578,438 175 561,585 16,853 27 Oregon DSM Rider (254202)154,052 Various 1,489,400 2,142,378 807,030 28 OPUC Advice #05-03 0 0 29 Oregon Green Tags (254415)0 Various 401,115 1,012,352 611,237 30 OPUC Order #11-086 0 31 Oregon PCAM (182384)0 Various 236,468 (236,468) 32 OPUC Order #23-185 (Amortization 06/23- 05/24)0 33 Oregon PCAM (182384)0 Various 0 865,126 865,126 34 OPUC Order Pending 0 35 Idaho DSM Rider (254201)0 Various 30,229,460 30,929,822 700,362 36 IPUC Order #28661 0 37 Minor Items (1)14,712 2,754 17,466 41 TOTAL 357,700,683 125,534,913 80,869,509 313,035,279 FERC FORM NO. 1 (REV 02-04) Page 278 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of Report Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4OTHER REGULATORY LIABILITIES (Account 254)DEBITS DEBITSLineNo.Description and Purpose of OtherRegulatory Liabilities(a)Balance at Beginning ofCurrent Quarter/Year(b)Account Credited(c)Amount(d)Credits(e)Balance at End of CurrentQuarter/Year(f)1 Market to Market Short Term (254001)58,965,734 175 58,894,391 71,3432IPUC Order #28661 0 03Oregon Solar Rider (254005)287,173 401 10,053 147,629 424,7494OPUC Order #10-198 0 05BPA Credit Residential Idaho (254401)2,021,653 142 15,252,995 16,935,442 3,704,1006OPUC Advice #15-13 0 07BPA Credit Residential Oregon (254402)91,246 142 612,826 577,564 55,9848OPUC Advice #15-11 0 09BPA Credit Farm Idaho (254403)786,335 142 2,063,102 2,555,047 1,278,28010OPUC Advice #15-13 0 011BPA Credit Farm Oregon (254404)119,112 142 165,224 151,228 105,11612OPUC Advice #15-11 0 013Idaho Tax Settlement (254451)32,215,180 8,097,874 40,313,05414IPUC Order #34071 0 015Oregon Tax Settlement (254452)578,057 578,05716OPUC Order #18-199 0 017Bridger Depreciation (254800)3,904,735 400 730,174 3,174,56118OPUC Order #12-296 0 019RL-WAQC CRYOVR (254901)1,171,404 401 65,865 54,349 1,159,88820Revenue Sharing (254101)0 021Unfunded Accum Def Income Tax (254966)39,960,225 17,397,944 57,358,16922RL-DEF INC TAX-ARAM (254967)158,634,044 282 10,684,156 147,949,88823RL-DEF INC TAX-ARAM GROSS-UP(254968)54,985,729 190 3,703,342 51,282,38724(a)Boardman Decommissioning 3,232,854 Various 434,757 2,798,09725OPUC Order #12-235, IPUC Order #32457 0 026Market-to-Market Short Term (254203)578,438 175 561,585 16,85327Oregon DSM Rider (254202)154,052 Various 1,489,400 2,142,378 807,03028OPUC Advice #05-03 0 029Oregon Green Tags (254415)0 Various 401,115 1,012,352 611,23730OPUC Order #11-086 031Oregon PCAM (182384)0 Various 236,468 (236,468)32 OPUC Order #23-185 (Amortization 06/23-05/24)033Oregon PCAM (182384)0 Various 0 865,126 865,12634OPUC Order Pending 035Idaho DSM Rider (254201)0 Various 30,229,460 30,929,822 700,36236IPUC Order #28661 037Minor Items (1)14,712 2,754 17,46641TOTAL357,700,683 125,534,913 80,869,509 313,035,279FERC FORM NO. 1 (REV 02-04)Page 278 Name of Respondent: This report is: (1) ☑ An Original Date of Report:Year/Period of Report Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities The Boardman Decommissioning is composed of multiple accounts aggregated into one line for clean presentation in the year-end financial statements. FERC FORM NO. 1 (REV 02-04) Page 278 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4FOOTNOTE DATA(a) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilitiesThe Boardman Decommissioning is composed of multiple accounts aggregated into one line for clean presentation in the year-end financial statements.FERC FORM NO. 1 (REV 02-04)Page 278 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4 Electric Operating Revenues Line No. Title of Account (a) Operating Revenues Year to Date Quarterly/Annual (b) Operating Revenues Previous year (no Quarterly) (c) MEGAWATT HOURS SOLD Year to Date Quarterly/Annual (d) MEGAWATT HOURS SOLD Amount Previous year (no Quarterly) (e) AVG.NO. CUSTOMERS PER MONTH Current Year (no Quarterly) (f) AVG.NO. CUSTOMERS PER MONTH Previous Year (no Quarterly) (g) 1 Sales of Electricity 2 (440) Residential Sales 686,508,368 647,174,173 5,902,715 6,056,124 525,110 512,803 3 (442) Commercial and Industrial Sales 4 Small (or Comm.) (See Instr. 4)550,342,565 517,216,222 6,049,846 6,230,687 95,522 94,237 5 Large (or Ind.) (See Instr. 4)245,662,658 218,518,077 3,537,648 3,509,694 131 126 6 (444) Public Street and Highway Lighting 4,183,813 4,035,747 24,783 25,950 4,677 4,431 7 (445) Other Sales to Public Authorities 8 (446) Sales to Railroads and Railways 9 (448) Interdepartmental Sales 10 TOTAL Sales to Ultimate Consumers 1,486,697,404 1,386,944,219 15,514,992 15,822,455 625,440 611,597 11 (447) Sales for Resale 167,834,037 145,798,279 2,095,145 1,318,132 12 TOTAL Sales of Electricity 1,654,531,441 1,532,742,498 17,610,137 17,140,587 625,440 611,597 13 (Less) (449.1) Provision for Rate Refunds 8,780,127 8,780,127 14 TOTAL Revenues Before Prov. for Refunds 1,645,751,314 1,523,962,371 17,610,137 17,140,587 625,440 611,597 15 Other Operating Revenues 16 (450) Forfeited Discounts 17 (451) Miscellaneous Service Revenues (a)5,220,513 (c)4,936,204 18 (453) Sales of Water and Water Power 19 (454) Rent from Electric Property 19,164,739 18,827,074 20 (455) Interdepartmental Rents 21 (456) Other Electric Revenues (b)32,698,057 (d)34,010,537 22 (456.1) Revenues from Transmission of Electricity of Others 60,654,137 60,797,833 23 (457.1) Regional Control Service Revenues 24 (457.2) Miscellaneous Revenues 25 Other Miscellaneous Operating Revenues 26 TOTAL Other Operating Revenues 117,737,446 118,571,648 27 TOTAL Electric Operating Revenues 1,763,488,760 1,642,534,019 Line12, column (b) includes $ (735,211) of unbilled revenues. Line12, column (d) includes (64,947) MWH relating to unbilled revenues FERC FORM NO. 1 (REV. 12-05) Page 300-301 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4Electric Operating RevenuesLineNo.Title of Account(a)Operating RevenuesYear to DateQuarterly/Annual(b)Operating RevenuesPrevious year (noQuarterly)(c)MEGAWATT HOURSSOLD Year to DateQuarterly/Annual(d)MEGAWATT HOURSSOLD AmountPrevious year (noQuarterly)(e)AVG.NO.CUSTOMERS PERMONTH CurrentYear (no Quarterly)(f)AVG.NO.CUSTOMERSPER MONTHPreviousYear (noQuarterly)(g)1 Sales of Electricity2(440) Residential Sales 686,508,368 647,174,173 5,902,715 6,056,124 525,110 512,8033(442) Commercial and Industrial Sales4Small (or Comm.) (See Instr. 4)550,342,565 517,216,222 6,049,846 6,230,687 95,522 94,2375Large (or Ind.) (See Instr. 4)245,662,658 218,518,077 3,537,648 3,509,694 131 1266(444) Public Street and HighwayLighting 4,183,813 4,035,747 24,783 25,950 4,677 4,4317(445) Other Sales to Public Authorities8(446) Sales to Railroads and Railways9(448) Interdepartmental Sales10TOTAL Sales to Ultimate Consumers 1,486,697,404 1,386,944,219 15,514,992 15,822,455 625,440 611,59711(447) Sales for Resale 167,834,037 145,798,279 2,095,145 1,318,13212TOTAL Sales of Electricity 1,654,531,441 1,532,742,498 17,610,137 17,140,587 625,440 611,59713(Less) (449.1) Provision for RateRefunds 8,780,127 8,780,12714TOTAL Revenues Before Prov. forRefunds 1,645,751,314 1,523,962,371 17,610,137 17,140,587 625,440 611,59715Other Operating Revenues16(450) Forfeited Discounts17(451) Miscellaneous ServiceRevenues (a)5,220,513 (c)4,936,20418(453) Sales of Water and Water Power19(454) Rent from Electric Property 19,164,739 18,827,07420(455) Interdepartmental Rents21(456) Other Electric Revenues (b)32,698,057 (d)34,010,53722(456.1) Revenues from Transmissionof Electricity of Others 60,654,137 60,797,83323(457.1) Regional Control ServiceRevenues24(457.2) Miscellaneous Revenues25Other Miscellaneous OperatingRevenues26TOTAL Other Operating Revenues 117,737,446 118,571,64827TOTAL Electric Operating Revenues 1,763,488,760 1,642,534,019Line12, column (b) includes $ (735,211) of unbilled revenues.Line12, column (d) includes (64,947) MWH relating to unbilled revenuesFERC FORM NO. 1 (REV. 12-05)Page 300-301 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: MiscellaneousServiceRevenues This amount consists of: Service Establishment/Connection Charges: $4,774,906 (Includes late and after hour charges) Misc.: $445,607 (b) Concept: OtherElectricRevenue This amount consists of: DSM Activity: $31,947,854 Alternate Distribution Services: $745,427 Misc. Under $250,000: $4,776 (c) Concept: MiscellaneousServiceRevenues This amount consists of: Service Establishment/Connection Charges: $4,305,005 (Includes late and after hour charges) Misc. Under $250,000: $631,199 (d) Concept: OtherElectricRevenue This amount consists of: DSM Activity: $33,197,113 Alternate Distribution Services: $813,619 Misc. Under $250,000: ($195.00) FERC FORM NO. 1 (REV. 12-05) Page 300-301 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4FOOTNOTE DATA(a) Concept: MiscellaneousServiceRevenuesThis amount consists of:Service Establishment/Connection Charges: $4,774,906(Includes late and after hour charges)Misc.: $445,607(b) Concept: OtherElectricRevenueThis amount consists of:DSM Activity: $31,947,854Alternate Distribution Services: $745,427Misc. Under $250,000: $4,776(c) Concept: MiscellaneousServiceRevenuesThis amount consists of:Service Establishment/Connection Charges: $4,305,005(Includes late and after hour charges)Misc. Under $250,000: $631,199(d) Concept: OtherElectricRevenueThis amount consists of:DSM Activity: $33,197,113Alternate Distribution Services: $813,619Misc. Under $250,000: ($195.00)FERC FORM NO. 1 (REV. 12-05)Page 300-301 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4 SALES OF ELECTRICITY BY RATE SCHEDULES Line No. Number and Title of Rate Schedule (a) MWh Sold (b) Revenue (c) Average Number of Customers (d) KWh of Sales Per Customer (e) Revenue Per KWh Sold (f) 1 01 RESIDENTIAL 5,846,607 669,565,340 508,778 11,491.4698 0.1145 2 03 Residential Master Meter 5,174 567,835 19 272,315.7895 0.1097 3 04 Residential EW 0 0 0 4 05 Residential TOD 18,137 2,005,274 991 18,301.7154 0.1106 5 06 Residential On-Site Generation 78,449 9,456,567 15,322 5,120.0235 0.1205 6 15 Dusk to Dawn Light 1,059 655,071 0 0.6186 7 Other 0 7,233,769 0 41 TOTAL Billed Residential Sales 5,949,426 689,483,856 525,110 11,329.8661 0.1159 42 TOTAL Unbilled Rev. (See Instr. 6)(46,711)(2,975,488)0.0637 43 TOTAL 5,902,715 686,508,368 525,110 11,240.9114 0.1163 FERC FORM NO. 1 (ED. 12-95) Page 304 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4SALES OF ELECTRICITY BY RATE SCHEDULESLineNo.Number and Title of Rate Schedule(a)MWh Sold(b)Revenue(c)Average Number ofCustomers(d)KWh of Sales PerCustomer(e)Revenue Per KWhSold(f)1 01 RESIDENTIAL 5,846,607 669,565,340 508,778 11,491.4698 0.1145203 Residential Master Meter 5,174 567,835 19 272,315.7895 0.1097304 Residential EW 0 0 0405 Residential TOD 18,137 2,005,274 991 18,301.7154 0.1106506 Residential On-Site Generation 78,449 9,456,567 15,322 5,120.0235 0.1205615 Dusk to Dawn Light 1,059 655,071 0 0.61867Other07,233,769 041TOTAL Billed Residential Sales 5,949,426 689,483,856 525,110 11,329.8661 0.115942TOTAL Unbilled Rev. (See Instr. 6)(46,711)(2,975,488)0.063743TOTAL5,902,715 686,508,368 525,110 11,240.9114 0.1163FERC FORM NO. 1 (ED. 12-95)Page 304 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4 SALES OF ELECTRICITY BY RATE SCHEDULES Line No. Number and Title of Rate Schedule (a) MWh Sold (b) Revenue (c) Average Number of Customers (d) KWh of Sales Per Customer (e) Revenue Per KWh Sold (f) 1 07 General Service 157,462 21,698,224 32,408 4,858.7386 0.1378 2 08 General Service On-Site Generation 174 26,198 72 2,416.6667 0.1506 3 09P General Service 649,317 50,642,827 297 2,186,252.5253 0.078 4 09S General Service 3,423,963 299,664,734 39,230 87,279.1996 0.0875 5 09T General Service 7,545 593,589 4 1,886,250 0.0787 6 15 Dusk to Dawn Light 1,776 764,340 0 0.4304 7 24S Irrigation & Pump 1,805,855 174,173,637 22,246 81,176.616 0.0964 8 24T Irrigation & Pump 0 0 0 9 40 General Service 13,607 1,356,840 1,265 10,756.5217 0.0997 41 TOTAL Billed Small or Commercial 6,059,699 548,920,389 95,522 63,437.7316 0.0906 42 TOTAL Unbilled Rev. Small or Commercial (See Instr. 6)(9,853)1,422,176 (0.1443) 43 TOTAL Small or Commercial 6,049,846 550,342,565 95,522 63,334.5826 0.091 FERC FORM NO. 1 (ED. 12-95) Page 304 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4SALES OF ELECTRICITY BY RATE SCHEDULESLineNo.Number and Title of Rate Schedule(a)MWh Sold(b)Revenue(c)Average Number ofCustomers(d)KWh of Sales PerCustomer(e)Revenue Per KWhSold(f)1 07 General Service 157,462 21,698,224 32,408 4,858.7386 0.1378208 General Service On-Site Generation 174 26,198 72 2,416.6667 0.1506309P General Service 649,317 50,642,827 297 2,186,252.5253 0.078409S General Service 3,423,963 299,664,734 39,230 87,279.1996 0.0875509T General Service 7,545 593,589 4 1,886,250 0.0787615 Dusk to Dawn Light 1,776 764,340 0 0.4304724S Irrigation & Pump 1,805,855 174,173,637 22,246 81,176.616 0.0964824T Irrigation & Pump 0 0 0940 General Service 13,607 1,356,840 1,265 10,756.5217 0.099741TOTAL Billed Small or Commercial 6,059,699 548,920,389 95,522 63,437.7316 0.090642TOTAL Unbilled Rev. Small or Commercial(See Instr. 6)(9,853)1,422,176 (0.1443)43 TOTAL Small or Commercial 6,049,846 550,342,565 95,522 63,334.5826 0.091FERC FORM NO. 1 (ED. 12-95)Page 304 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4 SALES OF ELECTRICITY BY RATE SCHEDULES Line No. Number and Title of Rate Schedule (a) MWh Sold (b) Revenue (c) Average Number of Customers (d) KWh of Sales Per Customer (e) Revenue Per KWh Sold (f) 1 19P Uniform Rate 2,319,468 163,863,474 123 18,857,463.4146 0.0706 2 19S Uniform Rate 6,730 513,623 1 6,730,000 0.0763 3 19T Uniform Rate 128,404 9,697,405 3 42,801,333.3333 0.0755 4 Special Contracts 1,091,371 69,592,710 4 272,842,750 0.0638 5 Other 0 1,186,358 0 41 TOTAL Billed Large (or Ind.) Sales 3,545,973 244,853,570 131 27,068,496.1832 0.0691 42 TOTAL Unbilled Rev. Large (or Ind.) (See Instr. 6)(8,325)809,088 (0.0972) 43 TOTAL Large (or Ind.)3,537,648 245,662,658 131 27,004,946.5649 0.0694 FERC FORM NO. 1 (ED. 12-95) Page 304 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4SALES OF ELECTRICITY BY RATE SCHEDULESLineNo.Number and Title of Rate Schedule(a)MWh Sold(b)Revenue(c)Average Number ofCustomers(d)KWh of Sales PerCustomer(e)Revenue Per KWhSold(f)1 19P Uniform Rate 2,319,468 163,863,474 123 18,857,463.4146 0.0706219S Uniform Rate 6,730 513,623 1 6,730,000 0.0763319T Uniform Rate 128,404 9,697,405 3 42,801,333.3333 0.07554Special Contracts 1,091,371 69,592,710 4 272,842,750 0.06385Other01,186,358 041TOTAL Billed Large (or Ind.) Sales 3,545,973 244,853,570 131 27,068,496.1832 0.069142TOTAL Unbilled Rev. Large (or Ind.) (SeeInstr. 6)(8,325)809,088 (0.0972)43 TOTAL Large (or Ind.)3,537,648 245,662,658 131 27,004,946.5649 0.0694FERC FORM NO. 1 (ED. 12-95)Page 304 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4 SALES OF ELECTRICITY BY RATE SCHEDULES Line No. Number and Title of Rate Schedule (a) MWh Sold (b) Revenue (c) Average Number of Customers (d) KWh of Sales Per Customer (e) Revenue Per KWh Sold (f) 1 40 General Service 780 78,188 494 1,578.9474 0.1002 2 41 Municipal Lighting (A,B,C)21,055 3,867,376 3,369 6,249.629 0.1837 3 42 Signal Lighting 3,005 228,713 814 3,691.6462 0.0761 4 Other 0 524 0 41 TOTAL Billed Public Street and Highway Lighting 24,840 4,174,801 4,677 5,311.0969 0.1681 42 TOTAL Unbilled Rev. (See Instr. 6)(57)9,012 (0.1581) 43 TOTAL 24,783 4,183,813 4,677 5,298.9096 0.1688 FERC FORM NO. 1 (ED. 12-95) Page 304 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4SALES OF ELECTRICITY BY RATE SCHEDULESLineNo.Number and Title of Rate Schedule(a)MWh Sold(b)Revenue(c)Average Number ofCustomers(d)KWh of Sales PerCustomer(e)Revenue Per KWhSold(f)1 40 General Service 780 78,188 494 1,578.9474 0.1002241 Municipal Lighting (A,B,C)21,055 3,867,376 3,369 6,249.629 0.1837342 Signal Lighting 3,005 228,713 814 3,691.6462 0.07614Other0524041TOTAL Billed Public Street and HighwayLighting 24,840 4,174,801 4,677 5,311.0969 0.168142TOTAL Unbilled Rev. (See Instr. 6)(57)9,012 (0.1581)43 TOTAL 24,783 4,183,813 4,677 5,298.9096 0.1688FERC FORM NO. 1 (ED. 12-95)Page 304 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4Idaho Power Company (1) ☑ An Original (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4 SALES OF ELECTRICITY BY RATE SCHEDULES Line No. Number and Title of Rate Schedule (a) MWh Sold (b) Revenue (c) Average Number of Customers (d) KWh of Sales Per Customer (e) Revenue Per KWh Sold (f) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 TOTAL Billed Provision For Rate Refunds 42 TOTAL Unbilled Rev. (See Instr. 6) Idaho Power Company (1) ☑ An Original(2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4SALES OF ELECTRICITY BY RATE SCHEDULESLineNo.Number and Title of Rate Schedule(a)MWh Sold(b)Revenue(c)Average Number ofCustomers(d)KWh of Sales PerCustomer(e)Revenue Per KWhSold(f)1234567891011121314151617181920212223242526272829303132333435363738394041 TOTAL Billed Provision For Rate Refunds42TOTAL Unbilled Rev. (See Instr. 6) 43 TOTAL 8,780,127 FERC FORM NO. 1 (ED. 12-95) Page 304 SALES OF ELECTRICITY BY RATE SCHEDULES Line No. Number and Title of Rate Schedule (a) MWh Sold (b) Revenue (c) Average Number of Customers (d) KWh of Sales Per Customer (e) Revenue Per KWh Sold (f) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 43 TOTAL 8,780,127FERC FORM NO. 1 (ED. 12-95)Page 304SALES OF ELECTRICITY BY RATE SCHEDULESLineNo.Number and Title of Rate Schedule(a)MWh Sold(b)Revenue(c)Average Number ofCustomers(d)KWh of Sales PerCustomer(e)Revenue Per KWhSold(f) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4Idaho Power Company (1) (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4 SALES OF ELECTRICITY BY RATE SCHEDULES Line No. Number and Title of Rate Schedule (a) MWh Sold (b) Revenue (c) Average Number of Customers (d) KWh of Sales Per Customer (e) Revenue Per KWh Sold (f) 41 TOTAL Billed - All Accounts 15,579,938 1,487,432,616 625,440 24,910.3639 0.0955 42 TOTAL Unbilled Rev. (See Instr. 6) - All Accounts (64,946)(735,212)0.0113 43 TOTAL - All Accounts 15,514,992 1,486,697,404 625,440 24,806.5234 0.0958 FERC FORM NO. 1 (ED. 12-95) Page 304 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Idaho Power Company (1) (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4SALES OF ELECTRICITY BY RATE SCHEDULESLineNo.Number and Title of Rate Schedule(a)MWh Sold(b)Revenue(c)Average Number ofCustomers(d)KWh of Sales PerCustomer(e)Revenue Per KWhSold(f)41 TOTAL Billed - All Accounts 15,579,938 1,487,432,616 625,440 24,910.3639 0.095542TOTAL Unbilled Rev. (See Instr. 6) - AllAccounts (64,946)(735,212)0.011343TOTAL - All Accounts 15,514,992 1,486,697,404 625,440 24,806.5234 0.0958FERC FORM NO. 1 (ED. 12-95)Page 304 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4Idaho Power Company (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4 SALES FOR RESALE (Account 447) ACTUAL DEMAND (MW)ACTUAL DEMAND (MW) Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) FERC Rate Schedule or Tariff Number (c) Average Monthly Billing Demand (MW) (d) Average Monthly NCP Demand (e) Average Monthly CP Demand (f) 1 3PR Trading Inc SF WSPP 2 ADM Investor Services, Inc. (a) OS WSPP 3 AmpRenew Offtake 1 LLC (b) OS OATT 4 Avangrid Renewables, LLC (c) OS OATT 5 AVANGRID RENEWABLES, LLC SF WSPP 6 Avista Corp.SF WSPP 7 Avista Corp. - WWP Div. (d) OS OATT 8 Basin Electric Power Cooperative (e) OS OATT 9 Basin Electric Power Cooperative SF WSPP 10 Black Hills Power Inc. (f) OS OATT 11 Black Hills Power Inc.SF WSPP 12 Bonneville Power (g) OS OATT 13 Bonneville Power Administration SF WSPP 14 BP Energy Company (h) OS OATT 15 BP Energy Company SF WSPP 16 Brookfield Renewable Trading & Marketing (i) OS OATT 17 Brookfield Renewable Trading and Marketing LP SF WSPP 18 California Independent System Operator (j) SF CAISO 19 Calpine Energy Solutions, LLC (k) OS OATT 20 Calpine Energy Solutions, LLC SF WSPP 21 Chelan Co PUD SF WSPP 22 Citigroup Energy Inc.SF ISDA 23 City of Glendale SF WSPP 24 Clatskanie PUD SF WSPP 25 ConocoPhillips Company (l) OS OATT 26 ConocoPhillips Company SF WSPP 27 Constellation Energy Generation, LLC SF WSPP 28 CP Energy Marking Inc (m) OS OATT 29 Direct Energy Business Marketing, LLC SF WSPP 30 Dynasty Power Inc. (n) OS OATT 31 Dynasty Power Inc.SF WSPP 32 EDF Trading North America (o) OS OATT 33 EDF Trading North America, LLC SF WSPP 34 Energy Keepers, Inc SF WSPP 35 Energy Keepers, Inc. (p) OS OATT FERC FORM NO. 1 (ED. 12-90) Page 310-311 Idaho Power Company (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4SALES FOR RESALE (Account 447)ACTUAL DEMAND (MW)ACTUAL DEMAND (MW)LineNo.Name of Company or Public Authority(Footnote Affiliations)(a)StatisticalClassification(b)FERC RateSchedule or TariffNumber(c)Average Monthly BillingDemand (MW)(d)Average Monthly NCPDemand(e)Average Monthly CPDemand(f)1 3PR Trading Inc SF WSPP2ADM Investor Services, Inc.(a)OS WSPP3AmpRenew Offtake 1 LLC (b)OS OATT4Avangrid Renewables, LLC (c)OS OATT5AVANGRID RENEWABLES, LLC SF WSPP6Avista Corp.SF WSPP7Avista Corp. - WWP Div.(d)OS OATT8Basin Electric Power Cooperative (e)OS OATT9Basin Electric Power Cooperative SF WSPP10Black Hills Power Inc.(f)OS OATT11Black Hills Power Inc.SF WSPP12Bonneville Power (g)OS OATT13Bonneville Power Administration SF WSPP14BP Energy Company (h)OS OATT15BP Energy Company SF WSPP16Brookfield Renewable Trading & Marketing (i)OS OATT17Brookfield Renewable Trading and MarketingLP SF WSPP18California Independent System Operator (j)SF CAISO19Calpine Energy Solutions, LLC (k)OS OATT20Calpine Energy Solutions, LLC SF WSPP21Chelan Co PUD SF WSPP22Citigroup Energy Inc.SF ISDA23City of Glendale SF WSPP24Clatskanie PUD SF WSPP25ConocoPhillips Company (l)OS OATT26ConocoPhillips Company SF WSPP27Constellation Energy Generation, LLC SF WSPP28CP Energy Marking Inc (m)OS OATT29Direct Energy Business Marketing, LLC SF WSPP30Dynasty Power Inc.(n)OS OATT31Dynasty Power Inc.SF WSPP32EDF Trading North America (o)OS OATT33EDF Trading North America, LLC SF WSPP34Energy Keepers, Inc SF WSPP35Energy Keepers, Inc.(p)OS OATTFERC FORM NO. 1 (ED. 12-90)Page 310-311 36 Eugene Water & Electric Board SF WSPP 37 Guzman Energy Group LLC (q) OS OATT 38 Guzman Energy LLC SF WSPP 39 Macquarie Energy LLC (r) OS OATT 40 Macquarie Energy LLC SF WSPP 41 MAG Energy Solutions (s) OS OATT 42 Mercuria Energy America, LLC (t) OS OATT 43 Mercuria Energy America, LLC SF WSPP 44 Morgan Stanley Capital Group Inc. (u) OS OATT 45 Morgan Stanley Capital Group Inc.SF ISDA 46 NorthWestern Energy SF WSPP 47 PacifiCorp (v) OS T-7 48 PacifiCorp SF WSPP 49 PacifiCorp Inc. (w) OS OATT 50 Phillips 66 Energy Trading LLC (x) OS OATT 51 Phillips 66 Energy Trading LLC SF WSPP 52 Portland General Electric Company (y) OS OATT 53 Portland General Electric Company SF WSPP 54 Powerex Corp. (z) OS OATT 55 Powerex Corp.SF WSPP 56 Public Service Company of Colorado SF WSPP 57 Puget Sound Energy (aa) OS OATT 58 Puget Sound Energy, Inc.SF WSPP 59 Rainbow Energy Marketing Corporation (ab) OS OATT 60 Rainbow Energy Marketing Corporation SF WSPP 61 Riley Solar I (ac) OS OATT 62 Seattle City Light SF WSPP 63 Shell Energy North America (US), L.P. (ad) OS OATT 64 Shell Energy North America (US), L.P.SF WSPP 65 Sierra Pacific Power Co., dba NV Energy (ae) OS T-7 66 Snohomish County PUD SF WSPP 67 Starvation Solar I, LLC (af) OS OATT 68 Suntex Solar, LLC (ag) OS OATT 69 Tacoma Power SF WSPP 70 TEC Energy Inc. (ah) OS OATT 71 Tenaska Power Services Co. (ai) OS OATT SALES FOR RESALE (Account 447) ACTUAL DEMAND (MW)ACTUAL DEMAND (MW) Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) FERC Rate Schedule or Tariff Number (c) Average Monthly Billing Demand (MW) (d) Average Monthly NCP Demand (e) Average Monthly CP Demand (f) FERC FORM NO. 1 (ED. 12-90) Page 310-311 36 Eugene Water & Electric Board SF WSPP37Guzman Energy Group LLC (q)OS OATT38Guzman Energy LLC SF WSPP39Macquarie Energy LLC (r)OS OATT40Macquarie Energy LLC SF WSPP41MAG Energy Solutions (s)OS OATT42Mercuria Energy America, LLC (t)OS OATT43Mercuria Energy America, LLC SF WSPP44Morgan Stanley Capital Group Inc.(u)OS OATT45Morgan Stanley Capital Group Inc.SF ISDA46NorthWestern Energy SF WSPP47PacifiCorp(v)OS T-748PacifiCorpSFWSPP49PacifiCorp Inc.(w)OS OATT50Phillips 66 Energy Trading LLC (x)OS OATT51Phillips 66 Energy Trading LLC SF WSPP52Portland General Electric Company (y)OS OATT53Portland General Electric Company SF WSPP54Powerex Corp.(z)OS OATT55Powerex Corp.SF WSPP56Public Service Company of Colorado SF WSPP57Puget Sound Energy (aa)OS OATT58Puget Sound Energy, Inc.SF WSPP59Rainbow Energy Marketing Corporation (ab)OS OATT60Rainbow Energy Marketing Corporation SF WSPP61Riley Solar I (ac)OS OATT62Seattle City Light SF WSPP63Shell Energy North America (US), L.P.(ad)OS OATT64Shell Energy North America (US), L.P.SF WSPP65Sierra Pacific Power Co., dba NV Energy (ae)OS T-766Snohomish County PUD SF WSPP67Starvation Solar I, LLC (af)OS OATT68Suntex Solar, LLC (ag)OS OATT69Tacoma Power SF WSPP70TEC Energy Inc.(ah)OS OATT71Tenaska Power Services Co.(ai)OS OATTSALES FOR RESALE (Account 447)ACTUAL DEMAND (MW)ACTUAL DEMAND (MW)LineNo.Name of Company or Public Authority(Footnote Affiliations)(a)StatisticalClassification(b)FERC RateSchedule or TariffNumber(c)Average Monthly BillingDemand (MW)(d)Average Monthly NCPDemand(e)Average Monthly CPDemand(f)FERC FORM NO. 1 (ED. 12-90)Page 310-311 72 Tenaska Power Services Co.SF WSPP 73 The Energy Authority, Inc. (aj) OS OATT 74 The Energy Authority, Inc.SF WSPP 75 TransAlta Energy Marketing (U.S.) Inc. (ak) OS OATT 76 TransAlta Energy Marketing (U.S.) Inc.SF WSPP 77 Transmission Penalty Distribution (al) OS - 78 Uniper Global Commodities (am) OS OATT 79 Vitol Inc. (an) OS OATT 80 Vitol Inc.SF WSPP 81 West Hines Solar, LLC (ao) OS OATT 82 Western Area Power Administration (WACM) (ap) OS T-7 83 Western Area Power Administration (WACM) (aq) OS WSPP 15 Subtotal - RQ 16 Subtotal-Non-RQ 17 Total FERC FORM NO. 1 (ED. 12-90) Page 310-311 SALES FOR RESALE (Account 447) ACTUAL DEMAND (MW)ACTUAL DEMAND (MW) Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) FERC Rate Schedule or Tariff Number (c) Average Monthly Billing Demand (MW) (d) Average Monthly NCP Demand (e) Average Monthly CP Demand (f) SALES FOR RESALE (Account 447) REVENUE REVENUE REVENUEFERC FORM NO. 1 (ED. 12-90) 72 Tenaska Power Services Co.SF WSPP73The Energy Authority, Inc.(aj)OS OATT74The Energy Authority, Inc.SF WSPP75TransAlta Energy Marketing (U.S.) Inc.(ak)OS OATT76TransAlta Energy Marketing (U.S.) Inc.SF WSPP77Transmission Penalty Distribution (al)OS -78 Uniper Global Commodities (am)OS OATT79Vitol Inc.(an)OS OATT80Vitol Inc.SF WSPP81West Hines Solar, LLC (ao)OS OATT82Western Area Power Administration (WACM)(ap)OS T-783Western Area Power Administration (WACM)(aq)OS WSPP15Subtotal - RQ16Subtotal-Non-RQ17TotalFERC FORM NO. 1 (ED. 12-90)Page 310-311SALES FOR RESALE (Account 447)ACTUAL DEMAND (MW)ACTUAL DEMAND (MW)LineNo.Name of Company or Public Authority(Footnote Affiliations)(a)StatisticalClassification(b)FERC RateSchedule or TariffNumber(c)Average Monthly BillingDemand (MW)(d)Average Monthly NCPDemand(e)Average Monthly CPDemand(f) SALES FOR RESALE (Account 447) REVENUE REVENUE REVENUEFERC FORM NO. 1 (ED. 12-90) Line No. Megawatt Hours Sold (g) Demand Charges ($) (h) Energy Charges ($) (i) Other Charges ($) (j) Total ($) (h+i+j) (k) 1 477,375 0 34,284,190 0 34,284,190 2 0 0 0 4,444,818 4,444,818 3 0 0 0 17,152 17,152 4 0 0 0 23,614 23,614 5 14,227 0 911,321 0 911,321 6 44,165 0 2,804,959 0 2,804,959 7 0 0 0 5,835 5,835 8 0 0 0 81,253 81,253 9 775 0 44,500 0 44,500 10 0 0 0 14,437 14,437 11 622 0 4,177 0 4,177 12 0 0 0 5,787,496 5,787,496 13 235,495 0 13,537,113 0 13,537,113 14 0 0 0 158 158 15 20,287 0 2,869,453 0 2,869,453 16 0 0 0 657 657 17 78 0 (7,513)0 (7,513) 18 50,010 0 11,555,808 0 11,555,808 19 0 0 0 4,499 4,499 20 111,600 0 1,767,684 0 1,767,684 21 30 0 (45,631)0 (45,631) 22 17,544 0 2,240,329 0 2,240,329 23 48,800 0 8,372,400 0 8,372,400 24 812 0 37,850 0 37,850 25 0 0 0 4,599 4,599 26 47,672 0 6,531,040 0 6,531,040 27 219,363 0 11,367,737 0 11,367,737 28 0 0 0 1,296 1,296 29 18,600 0 2,535,174 0 2,535,174 30 0 0 0 365,191 365,191 31 2,698 0 174,257 0 174,257 32 0 0 0 43 43 33 10,774 0 1,182,749 0 1,182,749 34 90 0 10,287 0 10,287 35 0 0 0 121,232 121,232 36 3,340 0 184,377 0 184,377 37 0 0 0 221,705 221,705 38 1,338 0 115,940 0 115,940 39 0 0 0 101,078 101,078 40 7 0 1,077 0 1,077 41 0 0 0 398,454 398,454 42 0 0 0 50,616 50,616 43 78 0 75,456 0 75,456 44 0 0 0 609,725 609,725 45 445 0 30,300 0 30,300 FERC FORM NO. 1 (ED. 12-90) Page 310-311 LineNo.Megawatt Hours Sold(g)Demand Charges ($)(h)Energy Charges ($)(i)Other Charges ($)(j)Total ($) (h+i+j)(k)1 477,375 0 34,284,190 0 34,284,19020004,444,818 4,444,818300017,152 17,152400023,614 23,614514,227 0 911,321 0 911,321644,165 0 2,804,959 0 2,804,95970005,835 5,835800081,253 81,2539775044,500 0 44,5001000014,437 14,4371162204,177 0 4,177120005,787,496 5,787,49613235,495 0 13,537,113 0 13,537,113140001581581520,287 0 2,869,453 0 2,869,4531600065765717780(7,513)0 (7,513)18 50,010 0 11,555,808 0 11,555,808190004,499 4,49920111,600 0 1,767,684 0 1,767,68421300(45,631)0 (45,631)22 17,544 0 2,240,329 0 2,240,3292348,800 0 8,372,400 0 8,372,40024812037,850 0 37,850250004,599 4,5992647,672 0 6,531,040 0 6,531,04027219,363 0 11,367,737 0 11,367,737280001,296 1,2962918,600 0 2,535,174 0 2,535,17430000365,191 365,191312,698 0 174,257 0 174,2573200043433310,774 0 1,182,749 0 1,182,7493490010,287 0 10,28735000121,232 121,232363,340 0 184,377 0 184,37737000221,705 221,705381,338 0 115,940 0 115,94039000101,078 101,07840701,077 0 1,07741000398,454 398,4544200050,616 50,6164378075,456 0 75,45644000609,725 609,72545445030,300 0 30,300FERC FORM NO. 1 (ED. 12-90) Page 310-311 46 1,310 0 43,945 0 43,945 47 67 0 0 8,418 8,418 48 12,976 0 642,820 0 642,820 49 0 0 0 7,804,823 7,804,823 50 0 0 0 235,624 235,624 51 160 0 8,410 0 8,410 52 0 0 0 56,794 56,794 53 67,842 0 2,710,704 0 2,710,704 54 0 0 0 1,856,489 1,856,489 55 64,020 0 2,967,334 0 2,967,334 56 0 0 5,411 0 5,411 57 0 0 0 3,895 3,895 58 3,442 0 205,377 0 205,377 59 0 0 0 323,203 323,203 60 51,616 0 2,298,247 0 2,298,247 61 0 0 0 336 336 62 10,215 0 1,051,183 0 1,051,183 63 0 0 0 829,427 829,427 64 98,311 0 4,840,441 0 4,840,441 65 40 0 0 2,965 2,965 66 1,630 68,280 0 68,280 67 0 0 0 436 436 68 0 0 0 234 234 69 200 9,275 0 9,275 70 0 0 0 1,635 1,635 71 0 0 0 3,739 3,739 72 20,283 1,558,893 0 1,558,893 73 0 0 0 464,643 464,643 74 12,121 687,860 0 687,860 75 0 0 0 237,617 237,617 76 6,156 0 322,556 0 322,556 77 0 0 0 13,988 13,988 78 0 0 0 106 106 79 0 0 0 74,417 74,417 80 418,250 0 25,629,251 0 25,629,251 81 0 0 0 439 439 82 221 0 0 21,520 21,520 83 60 0 0 4,410 4,410 15 0 16 2,095,145 0 143,635,021 24,199,016 167,834,037 17 2,095,145 0 143,635,021 24,199,016 167,834,037 FERC FORM NO. 1 (ED. 12-90) Page 310-311 SALES FOR RESALE (Account 447) REVENUE REVENUE REVENUE Line No. Megawatt Hours Sold (g) Demand Charges ($) (h) Energy Charges ($) (i) Other Charges ($) (j) Total ($) (h+i+j) (k) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 46 1,310 0 43,945 0 43,9454767008,418 8,4184812,976 0 642,820 0 642,820490007,804,823 7,804,82350000235,624 235,6245116008,410 0 8,4105200056,794 56,7945367,842 0 2,710,704 0 2,710,704540001,856,489 1,856,4895564,020 0 2,967,334 0 2,967,33456005,411 0 5,411570003,895 3,895583,442 0 205,377 0 205,37759000323,203 323,2036051,616 0 2,298,247 0 2,298,247610003363366210,215 0 1,051,183 0 1,051,18363000829,427 829,4276498,311 0 4,840,441 0 4,840,4416540002,965 2,965661,630 68,280 0 68,2806700043643668000234234692009,275 0 9,275700001,635 1,635710003,739 3,7397220,283 1,558,893 0 1,558,89373000464,643 464,6437412,121 687,860 0 687,86075000237,617 237,617766,156 0 322,556 0 322,5567700013,988 13,988780001061067900074,417 74,41780418,250 0 25,629,251 0 25,629,25181000439439822210021,520 21,5208360004,410 4,410150162,095,145 0 143,635,021 24,199,016 167,834,037172,095,145 0 143,635,021 24,199,016 167,834,037FERC FORM NO. 1 (ED. 12-90)Page 310-311SALES FOR RESALE (Account 447)REVENUE REVENUE REVENUELineNo.Megawatt Hours Sold(g)Demand Charges ($)(h)Energy Charges ($)(i)Other Charges ($)(j)Total ($) (h+i+j)(k) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4Idaho Power Company (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: StatisticalClassificationCode ADM Investor Services, Inc Futures Account Document, dated May 6, 2015 (b) Concept: StatisticalClassificationCode Financial Transmission Losses (c) Concept: StatisticalClassificationCode Financial Transmission Losses (d) Concept: StatisticalClassificationCode Financial Transmission Losses (e) Concept: StatisticalClassificationCode Financial Transmission Losses (f) Concept: StatisticalClassificationCode Financial Transmission Losses (g) Concept: StatisticalClassificationCode Financial Transmission Losses (h) Concept: StatisticalClassificationCode Financial Transmission Losses (i) Concept: StatisticalClassificationCode Financial Transmission Losses (j) Concept: StatisticalClassificationCode Includes actual billing and estimate accrual (k) Concept: StatisticalClassificationCode Financial Transmission Losses (l) Concept: StatisticalClassificationCode Financial Transmission Losses (m) Concept: StatisticalClassificationCode Financial Transmission Losses (n) Concept: StatisticalClassificationCode Financial Transmission Losses (o) Concept: StatisticalClassificationCode Financial Transmission Losses (p) Concept: StatisticalClassificationCode Financial Transmission Losses (q) Concept: StatisticalClassificationCode Financial Transmission Losses (r) Concept: StatisticalClassificationCode Financial Transmission Losses (s) Concept: StatisticalClassificationCode Financial Transmission Losses (t) Concept: StatisticalClassificationCode Financial Transmission Losses (u) Concept: StatisticalClassificationCode Financial Transmission Losses (v) Concept: StatisticalClassificationCode Spinning or Operating Reserves (w) Concept: StatisticalClassificationCode Financial Transmission Losses (x) Concept: StatisticalClassificationCode Financial Transmission Losses (y) Concept: StatisticalClassificationCode Financial Transmission Losses (z) Concept: StatisticalClassificationCode Financial Transmission Losses (aa) Concept: StatisticalClassificationCode Financial Transmission Losses (ab) Concept: StatisticalClassificationCode Financial Transmission Losses (ac) Concept: StatisticalClassificationCode Financial Transmission Losses (ad) Concept: StatisticalClassificationCode Financial Transmission Losses Idaho Power Company (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4FOOTNOTE DATA(a) Concept: StatisticalClassificationCodeADM Investor Services, Inc Futures Account Document, dated May 6, 2015(b) Concept: StatisticalClassificationCodeFinancial Transmission Losses(c) Concept: StatisticalClassificationCodeFinancial Transmission Losses(d) Concept: StatisticalClassificationCodeFinancial Transmission Losses(e) Concept: StatisticalClassificationCodeFinancial Transmission Losses(f) Concept: StatisticalClassificationCodeFinancial Transmission Losses(g) Concept: StatisticalClassificationCodeFinancial Transmission Losses(h) Concept: StatisticalClassificationCodeFinancial Transmission Losses(i) Concept: StatisticalClassificationCodeFinancial Transmission Losses(j) Concept: StatisticalClassificationCodeIncludes actual billing and estimate accrual(k) Concept: StatisticalClassificationCodeFinancial Transmission Losses(l) Concept: StatisticalClassificationCodeFinancial Transmission Losses(m) Concept: StatisticalClassificationCodeFinancial Transmission Losses(n) Concept: StatisticalClassificationCodeFinancial Transmission Losses(o) Concept: StatisticalClassificationCodeFinancial Transmission Losses(p) Concept: StatisticalClassificationCodeFinancial Transmission Losses(q) Concept: StatisticalClassificationCodeFinancial Transmission Losses(r) Concept: StatisticalClassificationCodeFinancial Transmission Losses(s) Concept: StatisticalClassificationCodeFinancial Transmission Losses(t) Concept: StatisticalClassificationCodeFinancial Transmission Losses(u) Concept: StatisticalClassificationCodeFinancial Transmission Losses(v) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(w) Concept: StatisticalClassificationCodeFinancial Transmission Losses(x) Concept: StatisticalClassificationCodeFinancial Transmission Losses(y) Concept: StatisticalClassificationCodeFinancial Transmission Losses(z) Concept: StatisticalClassificationCodeFinancial Transmission Losses(aa) Concept: StatisticalClassificationCodeFinancial Transmission Losses(ab) Concept: StatisticalClassificationCodeFinancial Transmission Losses(ac) Concept: StatisticalClassificationCode Financial Transmission Losses (ad) Concept: StatisticalClassificationCode Financial Transmission Losses (ae) Concept: StatisticalClassificationCode Spinning or Operating Reserves (af) Concept: StatisticalClassificationCode Financial Transmission Losses (ag) Concept: StatisticalClassificationCode Financial Transmission Losses (ah) Concept: StatisticalClassificationCode Financial Transmission Losses (ai) Concept: StatisticalClassificationCode Financial Transmission Losses (aj) Concept: StatisticalClassificationCode Financial Transmission Losses (ak) Concept: StatisticalClassificationCode Financial Transmission Losses (al) Concept: StatisticalClassificationCode Transmission penalty distribution credits (am) Concept: StatisticalClassificationCode Financial Transmission Losses (an) Concept: StatisticalClassificationCode Financial Transmission Losses (ao) Concept: StatisticalClassificationCode Financial Transmission Losses (ap) Concept: StatisticalClassificationCode Spinning or Operating Reserves (aq) Concept: StatisticalClassificationCode Spinning or Operating Reserves FERC FORM NO. 1 (ED. 12-90) Page 310-311 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 (ae) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(af) Concept: StatisticalClassificationCodeFinancial Transmission Losses(ag) Concept: StatisticalClassificationCodeFinancial Transmission Losses(ah) Concept: StatisticalClassificationCodeFinancial Transmission Losses(ai) Concept: StatisticalClassificationCodeFinancial Transmission Losses(aj) Concept: StatisticalClassificationCodeFinancial Transmission Losses(ak) Concept: StatisticalClassificationCodeFinancial Transmission Losses(al) Concept: StatisticalClassificationCodeTransmission penalty distribution credits(am) Concept: StatisticalClassificationCodeFinancial Transmission Losses(an) Concept: StatisticalClassificationCodeFinancial Transmission Losses(ao) Concept: StatisticalClassificationCodeFinancial Transmission Losses(ap) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(aq) Concept: StatisticalClassificationCodeSpinning or Operating ReservesFERC FORM NO. 1 (ED. 12-90)Page 310-311 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4Idaho Power Company (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4 ELECTRIC OPERATION AND MAINTENANCE EXPENSES Line No.Account (a) Amount for Current Year (b) Amount for Previous Year (c) (c) 1 1. POWER PRODUCTION EXPENSES 2 A. Steam Power Generation 3 Operation 4 (500) Operation Supervision and Engineering 628,608 632,248 5 (501) Fuel 95,499,326 105,551,917 6 (502) Steam Expenses 10,150,211 9,298,487 7 (503) Steam from Other Sources 0 0 8 (Less) (504) Steam Transferred-Cr.0 0 9 (505) Electric Expenses 1,589,402 1,128,466 10 (506) Miscellaneous Steam Power Expenses 8,128,600 8,586,281 11 (507) Rents 233,996 229,461 12 (509) Allowances 0 0 13 TOTAL Operation (Enter Total of Lines 4 thru 12)116,230,143 125,426,860 14 Maintenance 15 (510) Maintenance Supervision and Engineering (264,424)(238,936) 16 (511) Maintenance of Structures 1,142,007 2,540,010 17 (512) Maintenance of Boiler Plant 7,697,177 8,774,081 18 (513) Maintenance of Electric Plant 3,019,375 2,306,519 19 (514) Maintenance of Miscellaneous Steam Plant 8,846,353 9,592,111 20 TOTAL Maintenance (Enter Total of Lines 15 thru 19)20,440,488 22,973,785 21 TOTAL Power Production Expenses-Steam Power (Enter Total of Lines 13 & 20)136,670,631 148,400,645 22 B. Nuclear Power Generation 23 Operation 24 (517) Operation Supervision and Engineering 0 0 25 (518) Fuel 0 0 26 (519) Coolants and Water 0 0 27 (520) Steam Expenses 0 0 28 (521) Steam from Other Sources 0 0 29 (Less) (522) Steam Transferred-Cr.0 0 30 (523) Electric Expenses 0 0 31 (524) Miscellaneous Nuclear Power Expenses 0 0 32 (525) Rents 0 0 33 TOTAL Operation (Enter Total of lines 24 thru 32)0 0 34 Maintenance 35 (528) Maintenance Supervision and Engineering 0 0 36 (529) Maintenance of Structures 0 0 37 (530) Maintenance of Reactor Plant Equipment 0 0 38 (531) Maintenance of Electric Plant 0 0 39 (532) Maintenance of Miscellaneous Nuclear Plant 0 0 40 TOTAL Maintenance (Enter Total of lines 35 thru 39)0 0 41 TOTAL Power Production Expenses-Nuclear. Power (Enter Total of lines 33 & 40)0 0 42 C. Hydraulic Power Generation FERC FORM NO. 1 (ED. 12-93) Page 320-323 Idaho Power Company (2) ☐ A Resubmission 04/16/2024 End of: 2023/ Q4ELECTRIC OPERATION AND MAINTENANCE EXPENSESLine No.Account(a)Amount for Current Year(b)Amount for Previous Year (c)(c)1 1. POWER PRODUCTION EXPENSES2A. Steam Power Generation3Operation4(500) Operation Supervision and Engineering 628,608 632,2485(501) Fuel 95,499,326 105,551,9176(502) Steam Expenses 10,150,211 9,298,4877(503) Steam from Other Sources 0 08(Less) (504) Steam Transferred-Cr.0 09(505) Electric Expenses 1,589,402 1,128,46610(506) Miscellaneous Steam Power Expenses 8,128,600 8,586,28111(507) Rents 233,996 229,46112(509) Allowances 0 013TOTAL Operation (Enter Total of Lines 4 thru 12)116,230,143 125,426,86014Maintenance15(510) Maintenance Supervision and Engineering (264,424)(238,936)16 (511) Maintenance of Structures 1,142,007 2,540,01017(512) Maintenance of Boiler Plant 7,697,177 8,774,08118(513) Maintenance of Electric Plant 3,019,375 2,306,51919(514) Maintenance of Miscellaneous Steam Plant 8,846,353 9,592,11120TOTAL Maintenance (Enter Total of Lines 15 thru 19)20,440,488 22,973,78521TOTAL Power Production Expenses-Steam Power (Enter Total of Lines 13 &20)136,670,631 148,400,64522B. Nuclear Power Generation23Operation24(517) Operation Supervision and Engineering 0 025(518) Fuel 0 026(519) Coolants and Water 0 027(520) Steam Expenses 0 028(521) Steam from Other Sources 0 029(Less) (522) Steam Transferred-Cr.0 030(523) Electric Expenses 0 031(524) Miscellaneous Nuclear Power Expenses 0 032(525) Rents 0 033TOTAL Operation (Enter Total of lines 24 thru 32)0 034Maintenance35(528) Maintenance Supervision and Engineering 0 036(529) Maintenance of Structures 0 037(530) Maintenance of Reactor Plant Equipment 0 038(531) Maintenance of Electric Plant 0 039(532) Maintenance of Miscellaneous Nuclear Plant 0 040TOTAL Maintenance (Enter Total of lines 35 thru 39)0 041TOTAL Power Production Expenses-Nuclear. Power (Enter Total of lines 33 &40)0 042C. Hydraulic Power GenerationFERC FORM NO. 1 (ED. 12-93)Page 320-323 43 Operation 44 (535) Operation Supervision and Engineering 5,340,529 5,758,397 45 (536) Water for Power 3,307,266 6,627,500 46 (537) Hydraulic Expenses 19,018,910 18,433,658 47 (538) Electric Expenses 2,172,360 1,959,732 48 (539) Miscellaneous Hydraulic Power Generation Expenses 5,528,687 5,131,196 49 (540) Rents 311,854 303,402 50 TOTAL Operation (Enter Total of Lines 44 thru 49)35,679,606 38,213,885 51 C. Hydraulic Power Generation (Continued) 52 Maintenance 53 (541) Mainentance Supervision and Engineering 198,386 110,982 54 (542) Maintenance of Structures 926,513 932,291 55 (543) Maintenance of Reservoirs, Dams, and Waterways 2,272,689 454,092 56 (544) Maintenance of Electric Plant 2,421,400 2,611,843 57 (545) Maintenance of Miscellaneous Hydraulic Plant 3,510,965 3,919,209 58 TOTAL Maintenance (Enter Total of lines 53 thru 57)9,329,953 8,028,417 59 TOTAL Power Production Expenses-Hydraulic Power (Total of Lines 50 & 58)45,009,559 46,242,302 60 D. Other Power Generation 61 Operation 62 (546) Operation Supervision and Engineering 655,573 627,106 63 (547) Fuel 179,905,516 124,658,377 64 (548) Generation Expenses 5,285,971 4,902,489 64.1 (548.1) Operation of Energy Storage Equipment 65 (549) Miscellaneous Other Power Generation Expenses 757,159 9,124 66 (550) Rents 0 0 67 TOTAL Operation (Enter Total of Lines 62 thru 67)186,604,219 130,197,096 68 Maintenance 69 (551) Maintenance Supervision and Engineering 0 0 70 (552) Maintenance of Structures 144,293 159,030 71 (553) Maintenance of Generating and Electric Plant (25,505)927,810 71.1 (553.1) Maintenance of Energy Storage Equipment 72 (554) Maintenance of Miscellaneous Other Power Generation Plant 5,193,505 6,730,627 73 TOTAL Maintenance (Enter Total of Lines 69 thru 72)5,312,293 7,817,467 74 TOTAL Power Production Expenses-Other Power (Enter Total of Lines 67 & 73)191,916,512 138,014,563 75 E. Other Power Supply Expenses 76 (555) Purchased Power 490,480,562 533,032,204 76.1 (555.1) Power Purchased for Storage Operations 77 (556) System Control and Load Dispatching 0 0 78 (557) Other Expenses 9,162,073 (94,515,705) 79 TOTAL Other Power Supply Exp (Enter Total of Lines 76 thru 78)499,642,635 438,516,499 80 TOTAL Power Production Expenses (Total of Lines 21, 41, 59, 74 & 79)873,239,337 771,174,009 81 2. TRANSMISSION EXPENSES 82 Operation 83 (560) Operation Supervision and Engineering 3,073,109 3,193,933 85 (561.1) Load Dispatch-Reliability 57,744 20,864 ELECTRIC OPERATION AND MAINTENANCE EXPENSES Line No.Account (a) Amount for Current Year (b) Amount for Previous Year (c) (c) FERC FORM NO. 1 (ED. 12-93) Page 320-323 43 Operation44(535) Operation Supervision and Engineering 5,340,529 5,758,39745(536) Water for Power 3,307,266 6,627,50046(537) Hydraulic Expenses 19,018,910 18,433,65847(538) Electric Expenses 2,172,360 1,959,73248(539) Miscellaneous Hydraulic Power Generation Expenses 5,528,687 5,131,19649(540) Rents 311,854 303,40250TOTAL Operation (Enter Total of Lines 44 thru 49)35,679,606 38,213,88551C. Hydraulic Power Generation (Continued)52 Maintenance53(541) Mainentance Supervision and Engineering 198,386 110,98254(542) Maintenance of Structures 926,513 932,29155(543) Maintenance of Reservoirs, Dams, and Waterways 2,272,689 454,09256(544) Maintenance of Electric Plant 2,421,400 2,611,84357(545) Maintenance of Miscellaneous Hydraulic Plant 3,510,965 3,919,20958TOTAL Maintenance (Enter Total of lines 53 thru 57)9,329,953 8,028,41759TOTAL Power Production Expenses-Hydraulic Power (Total of Lines 50 & 58)45,009,559 46,242,30260D. Other Power Generation61Operation62(546) Operation Supervision and Engineering 655,573 627,10663(547) Fuel 179,905,516 124,658,37764(548) Generation Expenses 5,285,971 4,902,48964.1 (548.1) Operation of Energy Storage Equipment65(549) Miscellaneous Other Power Generation Expenses 757,159 9,12466(550) Rents 0 067TOTAL Operation (Enter Total of Lines 62 thru 67)186,604,219 130,197,09668Maintenance69(551) Maintenance Supervision and Engineering 0 070(552) Maintenance of Structures 144,293 159,03071(553) Maintenance of Generating and Electric Plant (25,505)927,81071.1 (553.1) Maintenance of Energy Storage Equipment72(554) Maintenance of Miscellaneous Other Power Generation Plant 5,193,505 6,730,62773TOTAL Maintenance (Enter Total of Lines 69 thru 72)5,312,293 7,817,46774TOTAL Power Production Expenses-Other Power (Enter Total of Lines 67 &73)191,916,512 138,014,56375E. Other Power Supply Expenses76(555) Purchased Power 490,480,562 533,032,20476.1 (555.1) Power Purchased for Storage Operations77(556) System Control and Load Dispatching 0 078(557) Other Expenses 9,162,073 (94,515,705)79 TOTAL Other Power Supply Exp (Enter Total of Lines 76 thru 78)499,642,635 438,516,49980TOTAL Power Production Expenses (Total of Lines 21, 41, 59, 74 & 79)873,239,337 771,174,009812. TRANSMISSION EXPENSES82Operation83(560) Operation Supervision and Engineering 3,073,109 3,193,93385(561.1) Load Dispatch-Reliability 57,744 20,864ELECTRIC OPERATION AND MAINTENANCE EXPENSESLine No.Account(a)Amount for Current Year(b)Amount for Previous Year (c)(c)FERC FORM NO. 1 (ED. 12-93) Page 320-323 86 (561.2) Load Dispatch-Monitor and Operate Transmission System 3,125,411 2,721,791 87 (561.3) Load Dispatch-Transmission Service and Scheduling 619,816 1,175,087 88 (561.4) Scheduling, System Control and Dispatch Services 13,722 18,769 89 (561.5) Reliability, Planning and Standards Development 0 0 90 (561.6) Transmission Service Studies 18,816 0 91 (561.7) Generation Interconnection Studies 263,743 124,783 92 (561.8) Reliability, Planning and Standards Development Services 1,315,392 1,314,282 93 (562) Station Expenses 2,751,453 2,788,678 93.1 (562.1) Operation of Energy Storage Equipment 94 (563) Overhead Lines Expenses 1,204,912 1,121,678 95 (564) Underground Lines Expenses 96 (565) Transmission of Electricity by Others 11,050,622 11,322,964 97 (566) Miscellaneous Transmission Expenses 0 8 98 (567) Rents 5,051,708 4,855,402 99 TOTAL Operation (Enter Total of Lines 83 thru 98)28,546,448 28,658,239 100 Maintenance 101 (568) Maintenance Supervision and Engineering 316,322 206,814 102 (569) Maintenance of Structures 11,197 43,860 103 (569.1) Maintenance of Computer Hardware 41,446 40,374 104 (569.2) Maintenance of Computer Software 1,788,095 1,795,651 105 (569.3) Maintenance of Communication Equipment 14,991 27,750 106 (569.4) Maintenance of Miscellaneous Regional Transmission Plant 0 0 107 (570) Maintenance of Station Equipment 3,214,321 2,611,391 107.1 (570.1) Maintenance of Energy Storage Equipment 108 (571) Maintenance of Overhead Lines 1,223,568 2,274,243 109 (572) Maintenance of Underground Lines 0 0 110 (573) Maintenance of Miscellaneous Transmission Plant 2,834 5,113 111 TOTAL Maintenance (Total of Lines 101 thru 110)6,612,774 7,005,196 112 TOTAL Transmission Expenses (Total of Lines 99 and 111)35,159,222 35,663,435 113 3. REGIONAL MARKET EXPENSES 114 Operation 115 (575.1) Operation Supervision 116 (575.2) Day-Ahead and Real-Time Market Facilitation 117 (575.3) Transmission Rights Market Facilitation 118 (575.4) Capacity Market Facilitation 119 (575.5) Ancillary Services Market Facilitation 120 (575.6) Market Monitoring and Compliance 121 (575.7) Market Facilitation, Monitoring and Compliance Services 703,023 686,880 122 (575.8) Rents 123 Total Operation (Lines 115 thru 122)703,023 686,880 124 Maintenance 125 (576.1) Maintenance of Structures and Improvements 126 (576.2) Maintenance of Computer Hardware 127 (576.3) Maintenance of Computer Software 128 (576.4) Maintenance of Communication Equipment ELECTRIC OPERATION AND MAINTENANCE EXPENSES Line No.Account (a) Amount for Current Year (b) Amount for Previous Year (c) (c) FERC FORM NO. 1 (ED. 12-93) Page 320-323 86 (561.2) Load Dispatch-Monitor and Operate Transmission System 3,125,411 2,721,79187(561.3) Load Dispatch-Transmission Service and Scheduling 619,816 1,175,08788(561.4) Scheduling, System Control and Dispatch Services 13,722 18,76989(561.5) Reliability, Planning and Standards Development 0 090(561.6) Transmission Service Studies 18,816 091(561.7) Generation Interconnection Studies 263,743 124,78392(561.8) Reliability, Planning and Standards Development Services 1,315,392 1,314,28293(562) Station Expenses 2,751,453 2,788,67893.1 (562.1) Operation of Energy Storage Equipment94(563) Overhead Lines Expenses 1,204,912 1,121,67895(564) Underground Lines Expenses96(565) Transmission of Electricity by Others 11,050,622 11,322,96497(566) Miscellaneous Transmission Expenses 0 898(567) Rents 5,051,708 4,855,40299TOTAL Operation (Enter Total of Lines 83 thru 98)28,546,448 28,658,239100Maintenance101(568) Maintenance Supervision and Engineering 316,322 206,814102(569) Maintenance of Structures 11,197 43,860103(569.1) Maintenance of Computer Hardware 41,446 40,374104(569.2) Maintenance of Computer Software 1,788,095 1,795,651105(569.3) Maintenance of Communication Equipment 14,991 27,750106(569.4) Maintenance of Miscellaneous Regional Transmission Plant 0 0107(570) Maintenance of Station Equipment 3,214,321 2,611,391107.1 (570.1) Maintenance of Energy Storage Equipment108(571) Maintenance of Overhead Lines 1,223,568 2,274,243109(572) Maintenance of Underground Lines 0 0110(573) Maintenance of Miscellaneous Transmission Plant 2,834 5,113111TOTAL Maintenance (Total of Lines 101 thru 110)6,612,774 7,005,196112TOTAL Transmission Expenses (Total of Lines 99 and 111)35,159,222 35,663,4351133. REGIONAL MARKET EXPENSES114Operation115(575.1) Operation Supervision116(575.2) Day-Ahead and Real-Time Market Facilitation117(575.3) Transmission Rights Market Facilitation118(575.4) Capacity Market Facilitation119(575.5) Ancillary Services Market Facilitation120(575.6) Market Monitoring and Compliance121(575.7) Market Facilitation, Monitoring and Compliance Services 703,023 686,880122(575.8) Rents123Total Operation (Lines 115 thru 122)703,023 686,880124Maintenance125(576.1) Maintenance of Structures and Improvements126(576.2) Maintenance of Computer Hardware127(576.3) Maintenance of Computer Software128(576.4) Maintenance of Communication EquipmentELECTRIC OPERATION AND MAINTENANCE EXPENSESLine No.Account(a)Amount for Current Year(b)Amount for Previous Year (c)(c)FERC FORM NO. 1 (ED. 12-93)Page 320-323 129 (576.5) Maintenance of Miscellaneous Market Operation Plant 130 Total Maintenance (Lines 125 thru 129) 131 TOTAL Regional Transmission and Market Operation Expenses (Enter Total of Lines 123 and 130)703,023 686,880 132 4. DISTRIBUTION EXPENSES 133 Operation 134 (580) Operation Supervision and Engineering 4,454,785 5,911,141 135 (581) Load Dispatching 5,797,830 5,170,071 136 (582) Station Expenses 1,798,005 1,862,473 137 (583) Overhead Line Expenses 5,617,399 5,421,238 138 (584) Underground Line Expenses 5,370,499 4,717,552 138.1 (584.1) Operation of Energy Storage Equipment 139 (585) Street Lighting and Signal System Expenses 4,822 44,756 140 (586) Meter Expenses 6,557,689 5,719,569 141 (587) Customer Installations Expenses 1,271,643 1,095,297 142 (588) Miscellaneous Expenses 4,413,695 4,687,903 143 (589) Rents 639,456 741,341 144 TOTAL Operation (Enter Total of Lines 134 thru 143)35,925,823 35,371,341 145 Maintenance 146 (590) Maintenance Supervision and Engineering 7,280 11,968 147 (591) Maintenance of Structures 0 0 148 (592) Maintenance of Station Equipment 5,071,241 4,120,742 148.1 (592.2) Maintenance of Energy Storage Equipment 149 (593) Maintenance of Overhead Lines 17,770,697 21,931,803 150 (594) Maintenance of Underground Lines 707,482 751,577 151 (595) Maintenance of Line Transformers 64,482 94,087 152 (596) Maintenance of Street Lighting and Signal Systems 182,003 204,924 153 (597) Maintenance of Meters 984,112 862,000 154 (598) Maintenance of Miscellaneous Distribution Plant 150,957 123,766 155 TOTAL Maintenance (Total of Lines 146 thru 154)24,938,254 28,100,867 156 TOTAL Distribution Expenses (Total of Lines 144 and 155)60,864,077 63,472,208 157 5. CUSTOMER ACCOUNTS EXPENSES 158 Operation 159 (901) Supervision 898,226 845,854 160 (902) Meter Reading Expenses 2,122,543 1,819,788 161 (903) Customer Records and Collection Expenses 16,141,973 15,041,848 162 (904) Uncollectible Accounts 3,830,484 3,069,311 163 (905) Miscellaneous Customer Accounts Expenses (358)(3,030) 164 TOTAL Customer Accounts Expenses (Enter Total of Lines 159 thru 163)22,992,868 20,773,771 165 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 166 Operation 167 (907) Supervision 1,040,924 1,009,780 168 (908) Customer Assistance Expenses 39,828,397 40,483,172 169 (909) Informational and Instructional Expenses 282,865 295,103 170 (910) Miscellaneous Customer Service and Informational Expenses 789,281 746,645 ELECTRIC OPERATION AND MAINTENANCE EXPENSES Line No.Account (a) Amount for Current Year (b) Amount for Previous Year (c) (c) FERC FORM NO. 1 (ED. 12-93) Page 320-323 129 (576.5) Maintenance of Miscellaneous Market Operation Plant130Total Maintenance (Lines 125 thru 129)131 TOTAL Regional Transmission and Market Operation Expenses (Enter Totalof Lines 123 and 130)703,023 686,8801324. DISTRIBUTION EXPENSES133Operation134(580) Operation Supervision and Engineering 4,454,785 5,911,141135(581) Load Dispatching 5,797,830 5,170,071136(582) Station Expenses 1,798,005 1,862,473137(583) Overhead Line Expenses 5,617,399 5,421,238138(584) Underground Line Expenses 5,370,499 4,717,552138.1 (584.1) Operation of Energy Storage Equipment139(585) Street Lighting and Signal System Expenses 4,822 44,756140(586) Meter Expenses 6,557,689 5,719,569141(587) Customer Installations Expenses 1,271,643 1,095,297142(588) Miscellaneous Expenses 4,413,695 4,687,903143(589) Rents 639,456 741,341144TOTAL Operation (Enter Total of Lines 134 thru 143)35,925,823 35,371,341145Maintenance146(590) Maintenance Supervision and Engineering 7,280 11,968147(591) Maintenance of Structures 0 0148(592) Maintenance of Station Equipment 5,071,241 4,120,742148.1 (592.2) Maintenance of Energy Storage Equipment149(593) Maintenance of Overhead Lines 17,770,697 21,931,803150(594) Maintenance of Underground Lines 707,482 751,577151(595) Maintenance of Line Transformers 64,482 94,087152(596) Maintenance of Street Lighting and Signal Systems 182,003 204,924153(597) Maintenance of Meters 984,112 862,000154(598) Maintenance of Miscellaneous Distribution Plant 150,957 123,766155TOTAL Maintenance (Total of Lines 146 thru 154)24,938,254 28,100,867156TOTAL Distribution Expenses (Total of Lines 144 and 155)60,864,077 63,472,2081575. CUSTOMER ACCOUNTS EXPENSES158Operation159(901) Supervision 898,226 845,854160(902) Meter Reading Expenses 2,122,543 1,819,788161(903) Customer Records and Collection Expenses 16,141,973 15,041,848162(904) Uncollectible Accounts 3,830,484 3,069,311163(905) Miscellaneous Customer Accounts Expenses (358)(3,030)164 TOTAL Customer Accounts Expenses (Enter Total of Lines 159 thru 163)22,992,868 20,773,7711656. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES166Operation167(907) Supervision 1,040,924 1,009,780168(908) Customer Assistance Expenses 39,828,397 40,483,172169(909) Informational and Instructional Expenses 282,865 295,103170(910) Miscellaneous Customer Service and Informational Expenses 789,281 746,645ELECTRIC OPERATION AND MAINTENANCE EXPENSESLine No.Account(a)Amount for Current Year(b)Amount for Previous Year (c)(c)FERC FORM NO. 1 (ED. 12-93)Page 320-323 171 TOTAL Customer Service and Information Expenses (Total Lines 167 thru 170)41,941,467 42,534,700 172 7. SALES EXPENSES 173 Operation 174 (911) Supervision 0 0 175 (912) Demonstrating and Selling Expenses 0 0 176 (913) Advertising Expenses 0 0 177 (916) Miscellaneous Sales Expenses 0 0 178 TOTAL Sales Expenses (Enter Total of Lines 174 thru 177)0 0 179 8. ADMINISTRATIVE AND GENERAL EXPENSES 180 Operation 181 (920) Administrative and General Salaries 103,542,129 95,790,672 182 (921) Office Supplies and Expenses 16,350,808 15,137,531 183 (Less) (922) Administrative Expenses Transferred-Credit 42,660,535 35,131,943 184 (923) Outside Services Employed 10,180,054 8,733,229 185 (924) Property Insurance 3,330,773 3,925,608 186 (925) Injuries and Damages 4,152,400 6,544,597 187 (926) Employee Pensions and Benefits 61,208,683 54,443,509 188 (927) Franchise Requirements 0 0 189 (928) Regulatory Commission Expenses 6,154,682 6,545,806 190 (929) (Less) Duplicate Charges-Cr.0 0 191 (930.1) General Advertising Expenses 36,746 491,473 192 (930.2) Miscellaneous General Expenses 4,432,222 4,378,924 193 (931) Rents 0 0 194 TOTAL Operation (Enter Total of Lines 181 thru 193)166,727,962 160,859,406 195 Maintenance 196 (935) Maintenance of General Plant 8,011,043 7,877,237 197 TOTAL Administrative & General Expenses (Total of Lines 194 and 196)174,739,005 168,736,643 198 TOTAL Electric Operation and Maintenance Expenses (Total of Lines 80, 112, 131, 156, 164, 171, 178, and 197)1,209,638,999 1,103,041,646 FERC FORM NO. 1 (ED. 12-93) Page 320-323 ELECTRIC OPERATION AND MAINTENANCE EXPENSES Line No.Account (a) Amount for Current Year (b) Amount for Previous Year (c) (c) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 171 TOTAL Customer Service and Information Expenses (Total Lines 167 thru170)41,941,467 42,534,7001727. SALES EXPENSES173Operation174(911) Supervision 0 0175(912) Demonstrating and Selling Expenses 0 0176(913) Advertising Expenses 0 0177(916) Miscellaneous Sales Expenses 0 0178TOTAL Sales Expenses (Enter Total of Lines 174 thru 177)0 01798. ADMINISTRATIVE AND GENERAL EXPENSES180Operation181(920) Administrative and General Salaries 103,542,129 95,790,672182(921) Office Supplies and Expenses 16,350,808 15,137,531183(Less) (922) Administrative Expenses Transferred-Credit 42,660,535 35,131,943184(923) Outside Services Employed 10,180,054 8,733,229185(924) Property Insurance 3,330,773 3,925,608186(925) Injuries and Damages 4,152,400 6,544,597187(926) Employee Pensions and Benefits 61,208,683 54,443,509188(927) Franchise Requirements 0 0189(928) Regulatory Commission Expenses 6,154,682 6,545,806190(929) (Less) Duplicate Charges-Cr.0 0191(930.1) General Advertising Expenses 36,746 491,473192(930.2) Miscellaneous General Expenses 4,432,222 4,378,924193(931) Rents 0 0194TOTAL Operation (Enter Total of Lines 181 thru 193)166,727,962 160,859,406195Maintenance196(935) Maintenance of General Plant 8,011,043 7,877,237197TOTAL Administrative & General Expenses (Total of Lines 194 and 196)174,739,005 168,736,643198TOTAL Electric Operation and Maintenance Expenses (Total of Lines 80, 112,131, 156, 164, 171, 178, and 197)1,209,638,999 1,103,041,646FERC FORM NO. 1 (ED. 12-93)Page 320-323ELECTRIC OPERATION AND MAINTENANCE EXPENSESLine No.Account(a)Amount for Current Year(b)Amount for Previous Year (c)(c) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 (2) ☐ A Resubmission PURCHASED POWER (Account 555) Actual Demand (MW)Actual Demand (MW) Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) Ferc Rate Schedule or Tariff Number (c) Average Monthly Billing Demand (MW) (d) Average Monthly NCP Demand (e) Average Monthly CP Demand (f) MegaWatt Hours Purchased (Excluding for Energy Storage) (g) 1 American Falls Solar, LLC LU 40,090 2 American Falls Solar II, LLC LU 40,529 3 Allan Ravenscroft/Malad River LU -1,223 4 Baker City Hydro LU 648 5 Bannock County Landfill LU 12,526 6 Barber Dam LU 9,081 7 Bennett Creek Wind Farm LU 38,296 8 Benson Creek Windfarm LU 26,775 9 Black Canyon Bliss Hydro LU -63 10 Blind Canyon LU -4,258 11 Branchflower - Trout Company LU -675 12 Burley Butte Wind Park LU 49,481 13 CAFCO Idaho Refuse Management LLC - SISW LFGE LU -18,690 14 Camp Reed Wind Park LU 63,690 15 Cassia Wind Farm LLC LU 17,576 16 CCP OR Tenant 1, LLC 17 Grove Solar Center, LLC LU 13,187 18 Hyline Solar Center, LLC LU 19,127 19 Open Range Solar Center, LLC LU 22,246 20 Railroad Solar Center, LLC LU 9,749 21 Thunderegg Solar Center, LLC LU 18,900 22 Vale Air Solar Center, LLC LU 20,697 23 City of Hailey LU -81 24 City of Pocatello LU -1,510 25 Clear Springs Trout LU -3,089 26 Clifton E. Jenson - Birch Creek LU -341 27 Cold Springs Windfarm LU -50,837 28 Coleman Hydro LU -115 29 College of Southern Idaho - Pristine Springs #1 LU -745 30 College of Southern Idaho - Pristine Springs #3 LU -1,584 31 Crystal Springs LU -8,869 32 Curry Cattle Company LU -554 33 Cycle Horseshoe Bend Wind LU -23,630 34 Desert Meadow Windfarm LU -55,655 35 Durbin Creek Windfarm LU 22,940 36 Eightmile Hydro Project LU -1,347 37 Enerparc Solar Development LLC 38 Baker Solar Center LU 30,501 (2) ☐ A ResubmissionPURCHASED POWER (Account 555)Actual Demand (MW)Actual Demand (MW)LineNo.Name of Company or Public Authority(Footnote Affiliations)(a)StatisticalClassification(b)Ferc RateSchedule orTariff Number(c)Average Monthly BillingDemand (MW)(d)Average Monthly NCPDemand(e)Average Monthly CPDemand(f)MegaWattHoursPurchased(Excludingfor EnergyStorage)(g)1 American Falls Solar, LLC LU 40,0902American Falls Solar II, LLC LU 40,5293Allan Ravenscroft/Malad River LU -1,2234Baker City Hydro LU 6485Bannock County Landfill LU 12,5266Barber Dam LU 9,0817Bennett Creek Wind Farm LU 38,2968Benson Creek Windfarm LU 26,7759Black Canyon Bliss Hydro LU -6310Blind Canyon LU -4,25811Branchflower - Trout Company LU -67512Burley Butte Wind Park LU 49,48113CAFCO Idaho Refuse Management LLC -SISW LFGE LU -18,69014Camp Reed Wind Park LU 63,69015Cassia Wind Farm LLC LU 17,57616CCP OR Tenant 1, LLC17Grove Solar Center, LLC LU 13,18718Hyline Solar Center, LLC LU 19,12719Open Range Solar Center, LLC LU 22,24620Railroad Solar Center, LLC LU 9,74921Thunderegg Solar Center, LLC LU 18,90022Vale Air Solar Center, LLC LU 20,69723City of Hailey LU -8124City of Pocatello LU -1,51025Clear Springs Trout LU -3,08926Clifton E. Jenson - Birch Creek LU -34127Cold Springs Windfarm LU -50,83728Coleman Hydro LU -11529College of Southern Idaho - PristineSprings #1 LU -74530College of Southern Idaho - PristineSprings #3 LU -1,58431Crystal Springs LU -8,86932Curry Cattle Company LU -55433Cycle Horseshoe Bend Wind LU -23,63034Desert Meadow Windfarm LU -55,65535Durbin Creek Windfarm LU 22,94036Eightmile Hydro Project LU -1,34737Enerparc Solar Development LLC38Baker Solar Center LU 30,501 39 Brush Solar LU 6,097 40 Morgan Solar LU 6,307 41 Ontario Solar Center LU 6,794 42 Vale I Solar LU 5,706 43 Faulkner Ranch Hydro LU -2,645 44 Fisheries Development LU -461 45 Fossil Gulch Wind LU -24,481 46 Hidden Hollow Landfill Gas LU -21,968 47 Golden Valley Wind Park LU -27,828 48 Grand View PV Solar Two LU -176,149 49 Hammett Hill Windfarm LU -57,208 50 Hazelton B (a) LU -21,655 51 High Mesa Wind Project (b) LU -84,015 52 H.K. Hydro Mud Creek S & S LU -1,423 53 Horseshoe Bend Hydro LU -36,433 54 Hot Springs Wind Farm LU 34,677 55 Hydroland 56 Elk Creek Hydro LU 2,205 57 Rock Creek #2 LU -5,470 58 ID Solar 1 LU 91,224 59 Idaho Winds - Sawtooth Wind Project LU -56,456 60 J R Simplot Co.LU -72,418 61 J.M. Miller/Sahko Hydro LU 1,145 62 Jett Creek Windfarm LU 25,727 63 Kootenai Electric Cooperative - Fighting Creek LU -16,497 64 Koosh Inc. Geo Bon #2 LU -3,564 65 Koyle Small Hydro LU -3,637 66 Lateral #10 LU -5,439 67 Lemhi Hydro LU -1,148 68 Lemoyne Power LU -649 69 Lime Wind Energy LU 4,776 70 Little Mac Power Co./Cedar Draw LU -4,501 71 Little Wood River Irrigation District LU -6,705 72 Low Line Midway Hydro LU 8,029 73 Lowline #2 LU 7,857 74 Mainline Windfarm LU -54,926 75 Marco Ranches LU -2,283 76 Marysville Hydro Partners- Falls River (c) LU -44,249 77 McCollum Enterprises -Canyon Springs LU -556 78 MC6 Hydro LU -7,802 79 Milner Dam Wind LU 46,645 PURCHASED POWER (Account 555) Actual Demand (MW)Actual Demand (MW) Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) Ferc Rate Schedule or Tariff Number (c) Average Monthly Billing Demand (MW) (d) Average Monthly NCP Demand (e) Average Monthly CP Demand (f) MegaWatt Hours Purchased (Excluding for Energy Storage) (g) 39 Brush Solar LU 6,09740Morgan Solar LU 6,30741Ontario Solar Center LU 6,79442Vale I Solar LU 5,70643Faulkner Ranch Hydro LU -2,64544Fisheries Development LU -46145Fossil Gulch Wind LU -24,48146Hidden Hollow Landfill Gas LU -21,96847Golden Valley Wind Park LU -27,82848Grand View PV Solar Two LU -176,14949Hammett Hill Windfarm LU -57,20850Hazelton B (a)LU -21,65551High Mesa Wind Project (b)LU -84,01552H.K. Hydro Mud Creek S & S LU -1,42353Horseshoe Bend Hydro LU -36,43354Hot Springs Wind Farm LU 34,67755Hydroland56Elk Creek Hydro LU 2,20557Rock Creek #2 LU -5,47058ID Solar 1 LU 91,22459Idaho Winds - Sawtooth Wind Project LU -56,45660J R Simplot Co.LU -72,41861J.M. Miller/Sahko Hydro LU 1,14562Jett Creek Windfarm LU 25,72763Kootenai Electric Cooperative - FightingCreek LU -16,49764Koosh Inc. Geo Bon #2 LU -3,56465Koyle Small Hydro LU -3,63766Lateral #10 LU -5,43967Lemhi Hydro LU -1,14868Lemoyne Power LU -64969Lime Wind Energy LU 4,77670Little Mac Power Co./Cedar Draw LU -4,50171Little Wood River Irrigation District LU -6,70572Low Line Midway Hydro LU 8,02973Lowline #2 LU 7,85774Mainline Windfarm LU -54,92675Marco Ranches LU -2,28376Marysville Hydro Partners- Falls River (c)LU -44,24977McCollum Enterprises -Canyon Springs LU -55678MC6 Hydro LU -7,80279Milner Dam Wind LU 46,645PURCHASED POWER (Account 555)Actual Demand (MW)Actual Demand (MW)LineNo.Name of Company or Public Authority(Footnote Affiliations)(a)StatisticalClassification(b)Ferc RateSchedule orTariff Number(c)Average Monthly BillingDemand (MW)(d)Average Monthly NCPDemand(e)Average Monthly CPDemand(f)MegaWattHoursPurchased(Excludingfor EnergyStorage)(g) 80 Moore's Hollow (d) LU 0 81 Mt. Home Solar 1, LLC LU 37,904 82 Mud Creek White Hydro, Inc LU -374 83 Murphy Flat Power, LLC LU 43,802 84 North Gooding Main Hydro LU -3,298 85 North Side Energy Company Inc 86 Bypass LU -26,149 87 Hazelton A LU -22,962 88 Head of U Canal Project LU -4,341 89 Orchard Ranch Solar, LLC LU 45,049 90 Oregon Trail Wind Park LU 34,576 91 Owyhee Irrigation District 92 Mitchell Butte LU -4,452 93 Owyhee Dam Cspp LU -13,886 94 Tunnel #1 LU -15,530 95 Payne's Ferry Wind Park LU -59,767 96 Pico Energy, LLC LU -6,354 97 Pigeon Cove LU -7,370 98 Pilgrim Stage Station Wind Park LU -31,798 99 Prarie City Solar (e) LU -0 100 Prospector Windfarm LU 25,189 101 Reynolds Irrigation LU -1,281 102 Richard Kaster 103 Box Canyon LU -1,831 104 Briggs Creek LU -3,676 105 Riverside Hydro - Mora Drop LU 4,339 106 Riverside Investments 107 Arena Drop LU 1,594 108 Fargo Drop Hydroelectric LU 3,480 109 Rockland Wind Farm LU 219,436 110 Ryegrass Windfarm LU 52,370 111 Salmon Falls Wind LU 57,229 112 Shingle Creek LU -1,021 113 Shorock Hydro Inc. 114 Rock Creek #1 LU 9,622 115 Shoshone CSPP LU -1,470 116 Shoshone #2 LU -2,230 117 Simcoe Solar, LLC LU 46,535 118 Snake River Pottery LU -406 119 Snedigar Ranch Hydro LU -1,107 120 South Forks Joint Venture-Lowline Canal (f) LU -26,606 PURCHASED POWER (Account 555) Actual Demand (MW)Actual Demand (MW) Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) Ferc Rate Schedule or Tariff Number (c) Average Monthly Billing Demand (MW) (d) Average Monthly NCP Demand (e) Average Monthly CP Demand (f) MegaWatt Hours Purchased (Excluding for Energy Storage) (g) 80 Moore's Hollow (d)LU 081Mt. Home Solar 1, LLC LU 37,90482Mud Creek White Hydro, Inc LU -37483Murphy Flat Power, LLC LU 43,80284North Gooding Main Hydro LU -3,29885North Side Energy Company Inc86Bypass LU -26,14987Hazelton A LU -22,96288Head of U Canal Project LU -4,34189Orchard Ranch Solar, LLC LU 45,04990Oregon Trail Wind Park LU 34,57691Owyhee Irrigation District92Mitchell Butte LU -4,45293Owyhee Dam Cspp LU -13,88694Tunnel #1 LU -15,53095Payne's Ferry Wind Park LU -59,76796Pico Energy, LLC LU -6,35497Pigeon Cove LU -7,37098Pilgrim Stage Station Wind Park LU -31,79899Prarie City Solar (e)LU -0100Prospector Windfarm LU 25,189101Reynolds Irrigation LU -1,281102Richard Kaster103Box Canyon LU -1,831104Briggs Creek LU -3,676105Riverside Hydro - Mora Drop LU 4,339106Riverside Investments107Arena Drop LU 1,594108Fargo Drop Hydroelectric LU 3,480109Rockland Wind Farm LU 219,436110Ryegrass Windfarm LU 52,370111Salmon Falls Wind LU 57,229112Shingle Creek LU -1,021113Shorock Hydro Inc.114 Rock Creek #1 LU 9,622115Shoshone CSPP LU -1,470116Shoshone #2 LU -2,230117Simcoe Solar, LLC LU 46,535118Snake River Pottery LU -406119Snedigar Ranch Hydro LU -1,107120South Forks Joint Venture-Lowline Canal (f)LU -26,606PURCHASED POWER (Account 555)Actual Demand (MW)Actual Demand (MW)LineNo.Name of Company or Public Authority(Footnote Affiliations)(a)StatisticalClassification(b)Ferc RateSchedule orTariff Number(c)Average Monthly BillingDemand (MW)(d)Average Monthly NCPDemand(e)Average Monthly CPDemand(f)MegaWattHoursPurchased(Excludingfor EnergyStorage)(g) 121 Tamarack Energy Partnership LU -14,144 122 Tasco - Nampa (g) OS -13 123 Tasco - Twin Falls (h) OS 2 124 Thousand Springs Wind Park LU 32,231 125 Tiber Montana LLC - Tiber Dam LU 22,755 126 Tuana Gulch Wind Park LU 28,820 127 Tuana Springs Expansion (i) LU 68,297 128 Two Ponds Windfarm LU -56,184 129 White Water Ranch LU -673 130 William Arkoosh-Littlewood River Ranch I LU -3,462 131 William Arkoosh- Littlewood River Ranch II LU 3,938 132 Willow Spring Windfarm LU 28,990 133 Wilson Power Company (j) LU -25,641 134 Wood Hydro 135 Black Canyon #3 LU 158 136 Dietrich Drop LU 8,706 137 Jim Knight LU 1,355 138 Magic Reservoir LU -20,026 139 Mile 28 LU 3,681 140 Sagebrush LU 1,875 141 Yahoo Creek Wind Park LU 60,922 142 Scheduling Deviation (k)17,098 143 3PR Trading Inc SF WSPP 131,475 144 ADM Investor Services, Inc. (l) OS WSPP 0 145 AVANGRID RENEWABLES, LLC (m) OS WSPP 14 146 AVANGRID RENEWABLES, LLC SF WSPP 220,350 147 Avista Corp. (n) OS WSPP 43 148 Avista Corp. (o) OS WSPP 0 149 Avista Corp.SF WSPP 686 150 Basin Electric Power Cooperative SF WSPP 800 151 Black Mesa Energy, LLC LU -64,470 152 Bonneville Power Administration (p) OS WSPP 0 153 Bonneville Power Administration SF WSPP 15,339 154 Bonneville Power Administration (Transmission) (q) OS WSPP 215 155 BP Energy Company SF WSPP 263,675 156 Brookfield Renewable Trading and Marketing LP SF WSPP 24,575 157 California Independent System Operator (r) SF CAISO 1,112,714 158 Calpine Energy Services, LP SF WSPP 2,400 PURCHASED POWER (Account 555) Actual Demand (MW)Actual Demand (MW) Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) Ferc Rate Schedule or Tariff Number (c) Average Monthly Billing Demand (MW) (d) Average Monthly NCP Demand (e) Average Monthly CP Demand (f) MegaWatt Hours Purchased (Excluding for Energy Storage) (g) 121 Tamarack Energy Partnership LU -14,144122Tasco - Nampa (g)OS -13123Tasco - Twin Falls (h)OS 2124Thousand Springs Wind Park LU 32,231125Tiber Montana LLC - Tiber Dam LU 22,755126Tuana Gulch Wind Park LU 28,820127Tuana Springs Expansion (i)LU 68,297128Two Ponds Windfarm LU -56,184129White Water Ranch LU -673130William Arkoosh-Littlewood River Ranch I LU -3,462131William Arkoosh- Littlewood River Ranch II LU 3,938132Willow Spring Windfarm LU 28,990133Wilson Power Company (j)LU -25,641134Wood Hydro135Black Canyon #3 LU 158136Dietrich Drop LU 8,706137Jim Knight LU 1,355138Magic Reservoir LU -20,026139Mile 28 LU 3,681140SagebrushLU1,875141Yahoo Creek Wind Park LU 60,922142Scheduling Deviation (k)17,0981433PR Trading Inc SF WSPP 131,475144ADM Investor Services, Inc.(l)OS WSPP 0145AVANGRID RENEWABLES, LLC (m)OS WSPP 14146AVANGRID RENEWABLES, LLC SF WSPP 220,350147Avista Corp.(n)OS WSPP 43148Avista Corp.(o)OS WSPP 0149Avista Corp.SF WSPP 686150Basin Electric Power Cooperative SF WSPP 800151Black Mesa Energy, LLC LU -64,470152Bonneville Power Administration (p)OS WSPP 0153Bonneville Power Administration SF WSPP 15,339154Bonneville Power Administration(Transmission)(q)OS WSPP 215155BP Energy Company SF WSPP 263,675156Brookfield Renewable Trading andMarketing LP SF WSPP 24,575157California Independent System Operator (r)SF CAISO 1,112,714158Calpine Energy Services, LP SF WSPP 2,400PURCHASED POWER (Account 555)Actual Demand (MW)Actual Demand (MW)LineNo.Name of Company or Public Authority(Footnote Affiliations)(a)StatisticalClassification(b)Ferc RateSchedule orTariff Number(c)Average Monthly BillingDemand (MW)(d)Average Monthly NCPDemand(e)Average Monthly CPDemand(f)MegaWattHoursPurchased(Excludingfor EnergyStorage)(g) 159 Calpine Energy Solutions, LLC SF WSPP 5 160 Chelan Co PUD (s) OS WSPP 10 161 Chelan Co PUD SF WSPP 8,800 162 Citigroup Energy Inc. (t) OS ISDA 0 163 Citigroup Energy Inc.SF ISDA 94,750 164 City of Glendale SF WSPP 1,068 165 Clatskanie PUD SF WSPP 488 166 ConocoPhillips Company SF WSPP 64,450 167 Constellation Energy Generation, LLC SF WSPP 44,134 168 Direct Energy Business Marketing, LLC SF WSPP 15 169 Douglas County PUD (u) OS WSPP 2 170 Dynasty Power Inc.SF WSPP 31,225 171 EDF Trading North America, LLC (v) OS ISDA 0 172 EDF Trading North America, LLC SF WSPP 158,889 173 Energy Keepers, Inc SF WSPP 47,640 174 Grant CO Public Utility District #2 -- Electric System (w) OS WSPP 18 175 Gridforce Energy Management, LLC (x) OS WSPP 15 176 Guzman Energy LLC SF WSPP 55,200 177 Jackpot Holdings, LLC LU -268,375 178 Macquarie Energy LLC (y) OS ISDA 0 179 Macquarie Energy LLC SF WSPP 400 180 Mercuria Energy America, LLC SF WSPP 2,400 181 Merrill Lynch Commodities, Inc. (z) OS ISDA 0 182 Neal Hot Springs Unit #1 LU -175,975 183 Nevada Power Company, dba NV Energy (aa) OS 1,080 184 Nevada Power Company, dba NV Energy SF WSPP 3,251 185 NorthWestern Energy SF WSPP 1,650 186 NorthWestern Energy (Transmission) (ab) OS WSPP 0 187 NorthWestern Energy (Transmission) (ac) OS WSPP 35 188 Oregon Solar Customers (ad) OS -694 189 PacifiCorp (ae) OS WSPP 237 190 PacifiCorp SF WSPP 40 191 PacifiCorp Inc. (af) OS WSPP 0 192 Portland General Electric Company (ag) OS WSPP 67 193 Portland General Electric Company SF WSPP 196,937 194 Powerex Corp.SF WSPP 105,771 195 Public Service Company of Colorado SF WSPP 20,000 PURCHASED POWER (Account 555) Actual Demand (MW)Actual Demand (MW) Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) Ferc Rate Schedule or Tariff Number (c) Average Monthly Billing Demand (MW) (d) Average Monthly NCP Demand (e) Average Monthly CP Demand (f) MegaWatt Hours Purchased (Excluding for Energy Storage) (g) 159 Calpine Energy Solutions, LLC SF WSPP 5160Chelan Co PUD (s)OS WSPP 10161Chelan Co PUD SF WSPP 8,800162Citigroup Energy Inc.(t)OS ISDA 0163Citigroup Energy Inc.SF ISDA 94,750164City of Glendale SF WSPP 1,068165Clatskanie PUD SF WSPP 488166ConocoPhillips Company SF WSPP 64,450167Constellation Energy Generation, LLC SF WSPP 44,134168Direct Energy Business Marketing, LLC SF WSPP 15169Douglas County PUD (u)OS WSPP 2170Dynasty Power Inc.SF WSPP 31,225171EDF Trading North America, LLC (v)OS ISDA 0172EDF Trading North America, LLC SF WSPP 158,889173Energy Keepers, Inc SF WSPP 47,640174Grant CO Public Utility District #2 -- ElectricSystem (w)OS WSPP 18175Gridforce Energy Management, LLC (x)OS WSPP 15176Guzman Energy LLC SF WSPP 55,200177Jackpot Holdings, LLC LU -268,375178Macquarie Energy LLC (y)OS ISDA 0179Macquarie Energy LLC SF WSPP 400180Mercuria Energy America, LLC SF WSPP 2,400181Merrill Lynch Commodities, Inc.(z)OS ISDA 0182Neal Hot Springs Unit #1 LU -175,975183Nevada Power Company, dba NV Energy (aa)OS 1,080184Nevada Power Company, dba NV Energy SF WSPP 3,251185NorthWestern Energy SF WSPP 1,650186NorthWestern Energy (Transmission)(ab)OS WSPP 0187NorthWestern Energy (Transmission)(ac)OS WSPP 35188Oregon Solar Customers (ad)OS -694189PacifiCorp(ae)OS WSPP 237190PacifiCorpSFWSPP40191PacifiCorp Inc.(af)OS WSPP 0192Portland General Electric Company (ag)OS WSPP 67193Portland General Electric Company SF WSPP 196,937194Powerex Corp.SF WSPP 105,771195Public Service Company of Colorado SF WSPP 20,000PURCHASED POWER (Account 555)Actual Demand (MW)Actual Demand (MW)LineNo.Name of Company or Public Authority(Footnote Affiliations)(a)StatisticalClassification(b)Ferc RateSchedule orTariff Number(c)Average Monthly BillingDemand (MW)(d)Average Monthly NCPDemand(e)Average Monthly CPDemand(f)MegaWattHoursPurchased(Excludingfor EnergyStorage)(g) 196 Puget Sound Energy, Inc. (ah) OS WSPP 70 197 Puget Sound Energy, Inc.SF WSPP 28,650 198 Raft River Energy I LLC LU -88,334 199 Rainbow Energy Marketing Corporation SF WSPP 743 200 Salt River Project SF WSPP 400 201 Seattle City Light (ai) OS WSPP 22 202 Shell Energy North America (US), L.P.SF WSPP 531,529 203 Sierra Pacific Power Co., dba NV Energy (aj) OS WSPP 130 204 Sierra Pacific Power Co., dba NV Energy (ak) OS WSPP 0 205 Tacoma Power (al) OS WSPP 10 206 Telocaset Wind Power Partners LLC LU APP-A 312,870 207 Tenaska Power Services Co.SF WSPP 15,930 208 The Energy Authority, Inc.SF WSPP 4,618 209 TransAlta Energy Marketing (U.S.) Inc.SF WSPP 82,292 210 Vitol Inc.SF WSPP 1,814 211 Western Area Power Administration (WACM) (am) OS WSPP 109 212 Western Area Power Administration (UGP Marketing) (an) OS WSPP 1 213 PacifiCorp Inc. (ao) EX - 214 Clatskanie PUD (ap) EX 153 215 Hells Canyon (aq) OS 216 Acctg Valuation of Clatskanie PUD (ar) EX 0 217 Demand Response Avoided Energy (as) OS -0 15 TOTAL 7,020,964 FERC FORM NO. 1 (ED. 12-90) Page 326-327 PURCHASED POWER (Account 555) Actual Demand (MW)Actual Demand (MW) Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) Ferc Rate Schedule or Tariff Number (c) Average Monthly Billing Demand (MW) (d) Average Monthly NCP Demand (e) Average Monthly CP Demand (f) MegaWatt Hours Purchased (Excluding for Energy Storage) (g) PURCHASED POWER (Account 555) POWER EXCHANGES POWER EXCHANGES COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER FERC FORM NO. 1 (ED. 12-90) Page 326-327 196 Puget Sound Energy, Inc.(ah)OS WSPP 70197Puget Sound Energy, Inc.SF WSPP 28,650198Raft River Energy I LLC LU -88,334199Rainbow Energy Marketing Corporation SF WSPP 743200Salt River Project SF WSPP 400201Seattle City Light (ai)OS WSPP 22202Shell Energy North America (US), L.P.SF WSPP 531,529203Sierra Pacific Power Co., dba NV Energy (aj)OS WSPP 130204Sierra Pacific Power Co., dba NV Energy (ak)OS WSPP 0205Tacoma Power (al)OS WSPP 10206Telocaset Wind Power Partners LLC LU APP-A 312,870207Tenaska Power Services Co.SF WSPP 15,930208The Energy Authority, Inc.SF WSPP 4,618209TransAlta Energy Marketing (U.S.) Inc.SF WSPP 82,292210Vitol Inc.SF WSPP 1,814211Western Area Power Administration(WACM)(am)OS WSPP 109212Western Area Power Administration (UGPMarketing)(an)OS WSPP 1213PacifiCorp Inc.(ao)EX -214 Clatskanie PUD (ap)EX 153215Hells Canyon (aq)OS216Acctg Valuation of Clatskanie PUD (ar)EX 0217Demand Response Avoided Energy (as)OS -015TOTAL7,020,964FERC FORM NO. 1 (ED. 12-90)Page 326-327PURCHASED POWER (Account 555)Actual Demand (MW)Actual Demand (MW)LineNo.Name of Company or Public Authority(Footnote Affiliations)(a)StatisticalClassification(b)Ferc RateSchedule orTariff Number(c)Average Monthly BillingDemand (MW)(d)Average Monthly NCPDemand(e)Average Monthly CPDemand(f)MegaWattHoursPurchased(Excludingfor EnergyStorage)(g) PURCHASED POWER (Account 555) POWER EXCHANGES POWER EXCHANGES COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER FERC FORM NO. 1 (ED. 12-90) Page 326-327POWER POWER POWER OF POWER Line No. MegaWatt Hours Purchased for Energy Storage (h) MegaWatt Hours Received (i) MegaWatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total (k+l+m) of Settlement ($) (n) 1 2,364,684 2,364,684 2 2,862,309 2,862,309 3 78,927 78,927 4 47,965 47,965 5 968,574 968,574 6 451,331 451,331 7 2,799,533 2,799,533 8 1,903,153 1,903,153 9 2,940 2,940 10 265,789 265,789 11 35,642 35,642 12 3,317,330 3,317,330 13 763,725 763,725 14 5,140,608 5,140,608 15 1,122,937 1,122,937 16 0 17 1,016,155 1,016,155 18 1,477,005 1,477,005 19 1,715,084 1,715,084 20 751,369 751,369 21 1,434,429 1,434,429 22 1,598,229 1,598,229 23 4,503 4,503 24 60,291 60,291 25 170,804 170,804 26 21,137 21,137 27 4,455,454 4,455,454 28 3,992 (64,982)(60,990) 29 45,820 45,820 30 92,253 92,253 31 463,364 463,364 32 43,484 43,484 33 1,629,228 1,629,228 34 4,840,079 4,840,079 35 1,643,994 1,643,994 36 112,468 112,468 37 0 38 1,220,108 1,220,108 39 193,634 193,634 40 201,536 201,536 41 199,128 199,128 42 181,389 181,389 43 141,548 141,548 FERC FORM NO. 1 (ED. 12-90) Page 326-327 POWER POWER POWER OF POWERLineNo.MegaWatt HoursPurchased for EnergyStorage(h)MegaWatt HoursReceived(i)MegaWatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total (k+l+m) ofSettlement ($)(n)1 2,364,684 2,364,68422,862,309 2,862,309378,927 78,927447,965 47,9655968,574 968,5746451,331 451,33172,799,533 2,799,53381,903,153 1,903,15392,940 2,94010265,789 265,7891135,642 35,642123,317,330 3,317,33013763,725 763,725145,140,608 5,140,608151,122,937 1,122,937160171,016,155 1,016,155181,477,005 1,477,005191,715,084 1,715,08420751,369 751,369211,434,429 1,434,429221,598,229 1,598,229234,503 4,5032460,291 60,29125170,804 170,8042621,137 21,137274,455,454 4,455,454283,992 (64,982)(60,990)29 45,820 45,8203092,253 92,25331463,364 463,3643243,484 43,484331,629,228 1,629,228344,840,079 4,840,079351,643,994 1,643,99436112,468 112,468370381,220,108 1,220,10839193,634 193,63440201,536 201,53641199,128 199,12842181,389 181,38943141,548 141,548FERC FORM NO. 1 (ED. 12-90)Page 326-327 44 23,196 23,196 45 1,680,242 1,680,242 46 1,662,887 1,662,887 47 1,858,760 1,858,760 48 11,595,434 11,595,434 49 4,921,141 4,921,141 50 1,684,093 1,684,093 51 5,121,808 (3,987)5,117,821 52 97,627 97,627 53 2,880,497 2,880,497 54 2,514,509 2,514,509 55 0 56 80,822 80,822 57 293,439 293,439 58 5,671,999 5,671,999 59 5,253,271 5,253,271 60 3,439,084 3,439,084 61 60,802 60,802 62 1,838,576 1,838,576 63 1,530,084 1,530,084 64 199,939 199,939 65 243,052 243,052 66 248,358 248,358 67 59,873 59,873 68 39,909 39,909 69 428,617 428,617 70 263,320 263,320 71 405,512 405,512 72 503,681 503,681 73 633,229 633,229 74 4,764,928 4,764,928 75 138,136 138,136 76 3,223,749 3,223,749 77 38,207 38,207 78 288,280 288,280 79 3,118,479 3,118,479 80 0 (358,735)(358,735) 81 1,634,953 1,634,953 82 19,473 19,473 83 2,910,682 2,910,682 84 275,289 275,289 85 0 86 2,019,789 2,019,789 PURCHASED POWER (Account 555) POWER EXCHANGES POWER EXCHANGES COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER Line No. MegaWatt Hours Purchased for Energy Storage (h) MegaWatt Hours Received (i) MegaWatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total (k+l+m) of Settlement ($) (n) FERC FORM NO. 1 (ED. 12-90) Page 326-327 44 23,196 23,196451,680,242 1,680,242461,662,887 1,662,887471,858,760 1,858,7604811,595,434 11,595,434494,921,141 4,921,141501,684,093 1,684,093515,121,808 (3,987)5,117,8215297,627 97,627532,880,497 2,880,497542,514,509 2,514,5095505680,822 80,82257293,439 293,439585,671,999 5,671,999595,253,271 5,253,271603,439,084 3,439,0846160,802 60,802621,838,576 1,838,576631,530,084 1,530,08464199,939 199,93965243,052 243,05266248,358 248,3586759,873 59,8736839,909 39,90969428,617 428,61770263,320 263,32071405,512 405,51272503,681 503,68173633,229 633,229744,764,928 4,764,92875138,136 138,136763,223,749 3,223,7497738,207 38,20778288,280 288,280793,118,479 3,118,479800(358,735)(358,735)81 1,634,953 1,634,9538219,473 19,473832,910,682 2,910,68284275,289 275,289850862,019,789 2,019,789PURCHASED POWER (Account 555)POWER EXCHANGES POWER EXCHANGES COST/SETTLEMENT OFPOWER COST/SETTLEMENT OFPOWER COST/SETTLEMENT OFPOWER COST/SETTLEMENTOF POWERLineNo.MegaWatt HoursPurchased for EnergyStorage(h)MegaWatt HoursReceived(i)MegaWatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total (k+l+m) ofSettlement ($)(n)FERC FORM NO. 1 (ED. 12-90)Page 326-327 87 2,231,566 2,231,566 88 465,162 465,162 89 2,801,969 2,801,969 90 2,315,044 2,315,044 91 0 92 139,405 139,405 93 363,679 363,679 94 538,428 538,428 95 4,821,772 4,821,772 96 374,794 374,794 97 444,375 444,375 98 2,144,925 2,144,925 99 0 (242,209)(242,209) 100 1,791,564 1,791,564 101 67,401 67,401 102 0 103 121,108 121,108 104 226,069 226,069 105 330,333 330,333 106 0 107 165,388 165,388 108 265,921 265,921 109 16,696,992 16,696,992 110 4,575,154 4,575,154 111 3,852,878 3,852,878 112 57,108 57,108 113 0 114 633,780 633,780 115 98,315 98,315 116 171,178 171,178 117 3,134,908 3,134,908 118 24,872 24,872 119 62,256 62,256 120 2,159,529 2,159,529 121 844,194 844,194 122 225 225 123 0 0 124 2,165,130 2,165,130 125 1,535,036 1,535,036 126 1,932,696 1,932,696 127 5,536,750 (28,011)5,508,739 128 4,896,308 4,896,308 129 40,682 40,682 PURCHASED POWER (Account 555) POWER EXCHANGES POWER EXCHANGES COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER Line No. MegaWatt Hours Purchased for Energy Storage (h) MegaWatt Hours Received (i) MegaWatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total (k+l+m) of Settlement ($) (n) FERC FORM NO. 1 (ED. 12-90) Page 326-327 87 2,231,566 2,231,56688465,162 465,162892,801,969 2,801,969902,315,044 2,315,04491092139,405 139,40593363,679 363,67994538,428 538,428954,821,772 4,821,77296374,794 374,79497444,375 444,375982,144,925 2,144,925990(242,209)(242,209)100 1,791,564 1,791,56410167,401 67,4011020103121,108 121,108104226,069 226,069105330,333 330,3331060107165,388 165,388108265,921 265,92110916,696,992 16,696,9921104,575,154 4,575,1541113,852,878 3,852,87811257,108 57,1081130114633,780 633,78011598,315 98,315116171,178 171,1781173,134,908 3,134,90811824,872 24,87211962,256 62,2561202,159,529 2,159,529121844,194 844,194122225225123001242,165,130 2,165,1301251,535,036 1,535,0361261,932,696 1,932,6961275,536,750 (28,011)5,508,7391284,896,308 4,896,30812940,682 40,682PURCHASED POWER (Account 555)POWER EXCHANGES POWER EXCHANGES COST/SETTLEMENT OFPOWER COST/SETTLEMENT OFPOWER COST/SETTLEMENT OFPOWER COST/SETTLEMENTOF POWERLineNo.MegaWatt HoursPurchased for EnergyStorage(h)MegaWatt HoursReceived(i)MegaWatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total (k+l+m) ofSettlement ($)(n)FERC FORM NO. 1 (ED. 12-90)Page 326-327 130 185,719 185,719 131 331,961 331,961 132 2,065,909 2,065,909 133 1,984,095 1,984,095 134 0 135 11,217 11,217 136 564,291 564,291 137 101,399 101,399 138 1,125,652 1,125,652 139 274,459 274,459 140 136,543 136,543 141 4,903,299 4,903,299 142 0 143 0 0 0 16,725,660 0 16,725,660 144 0 0 0 4,905,962 4,905,962 145 0 0 0 0 710 710 146 0 0 0 16,134,018 0 16,134,018 147 0 0 0 0 2,240 2,240 148 0 0 0 0 742,983 742,983 149 0 0 0 93,567 0 93,567 150 0 0 0 48,000 0 48,000 151 0 0 0 2,001,808 0 2,001,808 152 0 0 0 0 167,321 167,321 153 0 0 0 1,632,847 0 1,632,847 154 0 0 0 0 11,255 11,255 155 0 0 0 20,214,781 0 20,214,781 156 0 0 0 2,197,775 0 2,197,775 157 0 0 0 44,449,949 0 44,449,949 158 0 0 0 353,968 0 353,968 159 0 0 0 172 0 172 160 0 0 0 0 485 485 161 0 0 0 1,334,276 0 1,334,276 162 1,656,625 1,656,625 163 0 0 0 6,188,645 0 6,188,645 164 0 0 0 84,990 0 84,990 165 0 0 0 31,702 0 31,702 166 0 0 0 3,025,684 0 3,025,684 167 0 0 0 2,094,529 0 2,094,529 168 0 0 0 2,550 0 2,550 169 0 0 0 0 109 109 170 0 0 0 2,714,499 0 2,714,499 171 (226,606)(226,606) 172 0 0 0 9,514,983 0 9,514,983 PURCHASED POWER (Account 555) POWER EXCHANGES POWER EXCHANGES COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER Line No. MegaWatt Hours Purchased for Energy Storage (h) MegaWatt Hours Received (i) MegaWatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total (k+l+m) of Settlement ($) (n) FERC FORM NO. 1 (ED. 12-90) Page 326-327 130 185,719 185,719131331,961 331,9611322,065,909 2,065,9091331,984,095 1,984,095134013511,217 11,217136564,291 564,291137101,399 101,3991381,125,652 1,125,652139274,459 274,459140136,543 136,5431414,903,299 4,903,299142014300016,725,660 0 16,725,6601440004,905,962 4,905,962145000071071014600016,134,018 0 16,134,01814700002,240 2,2401480000742,983 742,98314900093,567 0 93,56715000048,000 0 48,0001510002,001,808 0 2,001,8081520000167,321 167,3211530001,632,847 0 1,632,847154000011,255 11,25515500020,214,781 0 20,214,7811560002,197,775 0 2,197,77515700044,449,949 0 44,449,949158000353,968 0 353,968159000172017216000004854851610001,334,276 0 1,334,2761621,656,625 1,656,6251630006,188,645 0 6,188,64516400084,990 0 84,99016500031,702 0 31,7021660003,025,684 0 3,025,6841670002,094,529 0 2,094,5291680002,550 0 2,55016900001091091700002,714,499 0 2,714,499171(226,606)(226,606)172 0 0 0 9,514,983 0 9,514,983PURCHASED POWER (Account 555)POWER EXCHANGES POWER EXCHANGES COST/SETTLEMENT OFPOWER COST/SETTLEMENT OFPOWER COST/SETTLEMENT OFPOWER COST/SETTLEMENTOF POWERLineNo.MegaWatt HoursPurchased for EnergyStorage(h)MegaWatt HoursReceived(i)MegaWatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total (k+l+m) ofSettlement ($)(n)FERC FORM NO. 1 (ED. 12-90)Page 326-327 173 0 0 0 6,733,498 0 6,733,498 174 0 0 0 0 875 875 175 0 0 0 0 755 755 176 0 0 0 4,344,502 0 4,344,502 177 0 0 0 5,734,591 0 5,734,591 178 0 0 0 50,959 50,959 179 0 0 0 61,568 0 61,568 180 0 0 0 1,348,164 0 1,348,164 181 2,155,142 2,155,142 182 0 0 0 21,772,277 0 21,772,277 183 35,640 35,640 184 0 0 0 157,310 0 157,310 185 0 0 0 81,139 0 81,139 186 0 0 0 0 235 235 187 0 0 0 0 1,876 1,876 188 0 0 0 0 77,075 77,075 189 0 0 0 0 11,733 11,733 190 0 0 0 1,400 0 1,400 191 0 0 0 0 181,772 181,772 192 0 0 0 0 3,501 3,501 193 0 0 0 15,629,042 0 15,629,042 194 0 0 0 11,379,464 0 11,379,464 195 0 0 0 808,960 0 808,960 196 0 0 0 0 3,674 3,674 197 0 0 0 2,116,282 0 2,116,282 198 0 0 0 6,521,037 0 6,521,037 199 0 0 0 33,905 0 33,905 200 0 0 0 31,000 0 31,000 201 0 0 0 0 1,081 1,081 202 0 0 0 43,406,694 0 43,406,694 203 0 0 0 0 6,415 6,415 204 0 0 0 0 3,795 3,795 205 0 0 0 0 485 485 206 0 0 0 22,783,969 0 22,783,969 207 0 0 0 687,330 0 687,330 208 0 0 0 682,192 0 682,192 209 0 0 0 2,083,892 0 2,083,892 210 0 0 0 88,726 0 88,726 211 0 0 0 0 5,487 5,487 212 0 0 0 0 69 69 213 0 133,911 0 214 57,686 52,200 0 215 (2,506,212)(2,506,212) PURCHASED POWER (Account 555) POWER EXCHANGES POWER EXCHANGES COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER Line No. MegaWatt Hours Purchased for Energy Storage (h) MegaWatt Hours Received (i) MegaWatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total (k+l+m) of Settlement ($) (n) FERC FORM NO. 1 (ED. 12-90) Page 326-327 173 0 0 0 6,733,498 0 6,733,498174000087587517500007557551760004,344,502 0 4,344,5021770005,734,591 0 5,734,59117800050,959 50,95917900061,568 0 61,5681800001,348,164 0 1,348,1641812,155,142 2,155,14218200021,772,277 0 21,772,27718335,640 35,640184000157,310 0 157,31018500081,139 0 81,139186000023523518700001,876 1,876188000077,075 77,075189000011,733 11,7331900001,400 0 1,4001910000181,772 181,77219200003,501 3,50119300015,629,042 0 15,629,04219400011,379,464 0 11,379,464195000808,960 0 808,96019600003,674 3,6741970002,116,282 0 2,116,2821980006,521,037 0 6,521,03719900033,905 0 33,90520000031,000 0 31,00020100001,081 1,08120200043,406,694 0 43,406,69420300006,415 6,41520400003,795 3,795205000048548520600022,783,969 0 22,783,969207000687,330 0 687,330208000682,192 0 682,1922090002,083,892 0 2,083,89221000088,726 0 88,72621100005,487 5,487212000069692130133,911 021457,686 52,200 0215(2,506,212)(2,506,212)PURCHASED POWER (Account 555)POWER EXCHANGES POWER EXCHANGES COST/SETTLEMENT OFPOWER COST/SETTLEMENT OFPOWER COST/SETTLEMENT OFPOWER COST/SETTLEMENTOF POWERLineNo.MegaWatt HoursPurchased for EnergyStorage(h)MegaWatt HoursReceived(i)MegaWatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total (k+l+m) ofSettlement ($)(n)FERC FORM NO. 1 (ED. 12-90)Page 326-327 216 0 0 877,497 877,497 217 0 0 8,455,107 8,455,107 15 0 57,686 186,111 0 474,586,081 15,894,481 490,480,562 FERC FORM NO. 1 (ED. 12-90) Page 326-327 PURCHASED POWER (Account 555) POWER EXCHANGES POWER EXCHANGES COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER COST/SETTLEMENT OF POWER Line No. MegaWatt Hours Purchased for Energy Storage (h) MegaWatt Hours Received (i) MegaWatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total (k+l+m) of Settlement ($) (n) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 216 0 0 877,497 877,497217008,455,107 8,455,10715057,686 186,111 0 474,586,081 15,894,481 490,480,562FERC FORM NO. 1 (ED. 12-90)Page 326-327PURCHASED POWER (Account 555)POWER EXCHANGES POWER EXCHANGES COST/SETTLEMENT OFPOWER COST/SETTLEMENT OFPOWER COST/SETTLEMENT OFPOWER COST/SETTLEMENTOF POWERLineNo.MegaWatt HoursPurchased for EnergyStorage(h)MegaWatt HoursReceived(i)MegaWatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total (k+l+m) ofSettlement ($)(n) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 (2) ☐ A Resubmission FOOTNOTE DATA (a) Concept: StatisticalClassificationCode Ida West, a subsidiary of IdaCorp (Idaho Power Company's parent company), has partial ownership of these projects. (b) Concept: StatisticalClassificationCode Mechanical Availability Guarantee Damages (c) Concept: StatisticalClassificationCode Ida West, a subsidiary of IdaCorp (Idaho Power Company's parent company), has partial ownership of these projects. (d) Concept: StatisticalClassificationCode Mechanical Availability Guarantee Damages (e) Concept: StatisticalClassificationCode Mechanical Availability Guarantee Damages (f) Concept: StatisticalClassificationCode Ida West, a subsidiary of IdaCorp (Idaho Power Company's parent company), has partial ownership of these projects. (g) Concept: StatisticalClassificationCode Non Firm Purchases (h) Concept: StatisticalClassificationCode Non Firm Purchases (i) Concept: StatisticalClassificationCode Mechanical Availability Guarantee Damages (j) Concept: StatisticalClassificationCode Ida West, a subsidiary of IdaCorp (Idaho Power Company's parent company), has partial ownership of these projects. (k) Concept: StatisticalClassificationCode Difference between booked and scheduled energy (l) Concept: StatisticalClassificationCode Spinning or Operating Reserves (m) Concept: StatisticalClassificationCode Spinning or Operating Reserves (n) Concept: StatisticalClassificationCode Spinning or Operating Reserves (o) Concept: StatisticalClassificationCode Financial Transmission Losses (p) Concept: StatisticalClassificationCode Financial Transmission Losses (q) Concept: StatisticalClassificationCode Financial Transmission Losses (r) Concept: StatisticalClassificationCode Includes actual billing and estimate accrual (s) Concept: StatisticalClassificationCode Spinning or Operating Reserves (t) Concept: StatisticalClassificationCode ISDA Master Agreement With Citigroup Energy Inc. dated March 7, 2011 (u) Concept: StatisticalClassificationCode Spinning or Operating Reserves (v) Concept: StatisticalClassificationCode ISDA Master Agreement With EDF Trading North America, LLC, dated October 25, 2012 (w) Concept: StatisticalClassificationCode Spinning or Operating Reserves (x) Concept: StatisticalClassificationCode Spinning or Operating Reserves (y) Concept: StatisticalClassificationCode ISDA Master Agreement With Macquarie Energy, LLC date April 12, 2011 (z) Concept: StatisticalClassificationCode ISDA Master Agreement With Merrill Lynch Commodities, Inc. dated September 24, 2013 (aa) Concept: StatisticalClassificationCode Non Firm Purchases (ab) Concept: StatisticalClassificationCode Financial Transmission Losses (ac) Concept: StatisticalClassificationCode Spinning or Operating Reserves (ad) Concept: StatisticalClassificationCode Schedule 88 Oregon Solar (ae) Concept: StatisticalClassificationCode (2) ☐ A Resubmission FOOTNOTE DATA(a) Concept: StatisticalClassificationCodeIda West, a subsidiary of IdaCorp (Idaho Power Company's parent company), has partial ownership of these projects.(b) Concept: StatisticalClassificationCodeMechanical Availability Guarantee Damages(c) Concept: StatisticalClassificationCodeIda West, a subsidiary of IdaCorp (Idaho Power Company's parent company), has partial ownership of these projects.(d) Concept: StatisticalClassificationCodeMechanical Availability Guarantee Damages(e) Concept: StatisticalClassificationCodeMechanical Availability Guarantee Damages(f) Concept: StatisticalClassificationCodeIda West, a subsidiary of IdaCorp (Idaho Power Company's parent company), has partial ownership of these projects.(g) Concept: StatisticalClassificationCodeNon Firm Purchases(h) Concept: StatisticalClassificationCodeNon Firm Purchases(i) Concept: StatisticalClassificationCodeMechanical Availability Guarantee Damages(j) Concept: StatisticalClassificationCodeIda West, a subsidiary of IdaCorp (Idaho Power Company's parent company), has partial ownership of these projects.(k) Concept: StatisticalClassificationCodeDifference between booked and scheduled energy(l) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(m) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(n) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(o) Concept: StatisticalClassificationCodeFinancial Transmission Losses(p) Concept: StatisticalClassificationCodeFinancial Transmission Losses(q) Concept: StatisticalClassificationCodeFinancial Transmission Losses(r) Concept: StatisticalClassificationCodeIncludes actual billing and estimate accrual(s) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(t) Concept: StatisticalClassificationCodeISDA Master Agreement With Citigroup Energy Inc. dated March 7, 2011(u) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(v) Concept: StatisticalClassificationCodeISDA Master Agreement With EDF Trading North America, LLC, dated October 25, 2012(w) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(x) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(y) Concept: StatisticalClassificationCodeISDA Master Agreement With Macquarie Energy, LLC date April 12, 2011(z) Concept: StatisticalClassificationCodeISDA Master Agreement With Merrill Lynch Commodities, Inc. dated September 24, 2013(aa) Concept: StatisticalClassificationCodeNon Firm Purchases(ab) Concept: StatisticalClassificationCodeFinancial Transmission Losses(ac) Concept: StatisticalClassificationCode Spinning or Operating Reserves (ad) Concept: StatisticalClassificationCode Schedule 88 Oregon Solar (ae) Concept: StatisticalClassificationCode(ae) Concept: StatisticalClassificationCode Spinning or Operating Reserves (af) Concept: StatisticalClassificationCode Financial Transmission Losses (ag) Concept: StatisticalClassificationCode Spinning or Operating Reserves (ah) Concept: StatisticalClassificationCode Spinning or Operating Reserves (ai) Concept: StatisticalClassificationCode Spinning or Operating Reserves (aj) Concept: StatisticalClassificationCode Spinning or Operating Reserves (ak) Concept: StatisticalClassificationCode Financial Transmission Losses (al) Concept: StatisticalClassificationCode Spinning or Operating Reserves (am) Concept: StatisticalClassificationCode Spinning or Operating Reserves (an) Concept: StatisticalClassificationCode Spinning or Operating Reserves (ao) Concept: StatisticalClassificationCode Physical Transmission Losses (ap) Concept: StatisticalClassificationCode Energy exchange between Clatskanie PUD and Idaho Power Company at Arrowrock Dam (aq) Concept: StatisticalClassificationCode Liquidated Damages for Lost Energy Production (ar) Concept: StatisticalClassificationCode Energy exchange between Clatskanie PUD and Idaho Power Company at Arrowrock Dam (as) Concept: StatisticalClassificationCode Incentive program for customers to reduce demand during peak hours FERC FORM NO. 1 (ED. 12-90) Page 326-327 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 (ae) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(af) Concept: StatisticalClassificationCodeFinancial Transmission Losses(ag) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(ah) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(ai) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(aj) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(ak) Concept: StatisticalClassificationCodeFinancial Transmission Losses(al) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(am) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(an) Concept: StatisticalClassificationCodeSpinning or Operating Reserves(ao) Concept: StatisticalClassificationCodePhysical Transmission Losses(ap) Concept: StatisticalClassificationCodeEnergy exchange between Clatskanie PUD and Idaho Power Company at Arrowrock Dam(aq) Concept: StatisticalClassificationCodeLiquidated Damages for Lost Energy Production(ar) Concept: StatisticalClassificationCodeEnergy exchange between Clatskanie PUD and Idaho Power Company at Arrowrock Dam(as) Concept: StatisticalClassificationCodeIncentive program for customers to reduce demand during peak hoursFERC FORM NO. 1 (ED. 12-90)Page 326-327 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 (2) ☐ A Resubmission TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) 1 (a) Bonneville Power Administration - OTEC Bonneville Power Administration Oregon Trails Electric Co-op FNO (h) 9 2 (b) Bonneville Power Administration - USBR Bonneville Power Administration United States Bureau of Reclamation FNO 9 3 (c) Bonneville Power Administration - PF Bonneville Power Administration Priority Firm Customers FNO 9 4 (d) Milner Irrigation District United States Bureau of Reclamation Milner Irrigation District OLF (i) Legacy Minidoka, Idaho Various in Idaho 5 (e) Shell Energy North America (US), L.P. Seattle City Light Bonneville Power Administration OS (j) 5/6 6 (f) PacifiCorp PacifiCorp West PacifiCorp West FNO 9 7 (g) United States Bureau of Indian Affairs Bonneville Power Administration United States Bureau of Indian Affairs OS Legacy LaGrande, Oregon Various in Idaho 8 AmpRenew Offtake I LLC OS 5/6 9 PacifiCorp Inc.PacifiCorp East Bonneville Power Administration LFP (k) 7/8 BORA LAGRANDE 10 PacifiCorp Inc.PacifiCorp East PacifiCorp West LFP 7/8 KPRT HURR 11 PacifiCorp Inc.PacifiCorp East PacifiCorp West LFP 7/8 BORA HURR 12 Shell Energy North America (US), L.P.Idaho Power Company Bonneville Power Administration LFP 7/8 LYPK LAGRANDE 13 Bonneville Power Administration PacifiCorp West PacifiCorp East LFP 7/8 M500 KPRT 14 Bonneville Power Administration PacifiCorp West PacifiCorp East LFP 7/8 SMLK KPRT 15 Powerex Corporation Avista PacifiCorp East LFP 7/8 LOLO BORA 16 Powerex Corporation PacifiCorp East PacifiCorp East LFP 7/8 JEFF BORA 17 Vitol Inc.Idaho Power Company Sierra Pacific Power LFP 7/8 MDSK M345 18 AmpRenew Offtake I LLC Idaho Power Company Sierra Pacific Power LFP 7/8 MDSK M345 19 Altop Energy Trading, LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA 20 American Falls Solar, LLC NF (l) 11 21 American Falls Solar II, LLC NF 11 22 Avangrid Renewables, LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 AVAT.NWMT M345 23 Avangrid Renewables, LLC PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE 24 Avangrid Renewables, LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345 25 Avangrid Renewables, LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT 26 Avangrid Renewables, LLC PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 27 Avangrid Renewables, LLC PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 28 Avangrid Renewables, LLC Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345 29 Avangrid Renewables, LLC Avista Sierra Pacific Power NF 7/8 LOLO M345 30 Avangrid Renewables, LLC Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 31 Avangrid Renewables, LLC PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345 32 Avista Corporation NorthWestern/PacifiCorp East Avista NF 7/8 AVAT.NWMT LOLO 33 Avista Corporation PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 34 Avista Corporation PacifiCorp East Avista NF 7/8 BRDY LOLO 35 Avista Corporation Avista Sierra Pacific Power NF 7/8 LOLO M345 FERC FORM NO. 1 (ED. 12-90) Page 328-330 (2) ☐ A ResubmissionTRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)1 (a)Bonneville Power Administration- OTEC Bonneville Power Administration Oregon Trails Electric Co-op FNO (h)92(b)Bonneville Power Administration- USBR Bonneville Power Administration United States Bureau ofReclamation FNO 93(c)Bonneville Power Administration- PF Bonneville Power Administration Priority Firm Customers FNO 94(d)Milner Irrigation District United States Bureau ofReclamation Milner Irrigation District OLF (i)Legacy Minidoka,Idaho Various inIdaho5(e)Shell Energy North America(US), L.P.Seattle City Light Bonneville Power Administration OS (j)5/66(f)PacifiCorp PacifiCorp West PacifiCorp West FNO 97(g)United States Bureau of IndianAffairs Bonneville Power Administration United States Bureau of IndianAffairs OS Legacy LaGrande,Oregon Various inIdaho8AmpRenew Offtake I LLC OS 5/69PacifiCorp Inc.PacifiCorp East Bonneville Power Administration LFP (k)7/8 BORA LAGRANDE10PacifiCorp Inc.PacifiCorp East PacifiCorp West LFP 7/8 KPRT HURR11PacifiCorp Inc.PacifiCorp East PacifiCorp West LFP 7/8 BORA HURR12Shell Energy North America(US), L.P.Idaho Power Company Bonneville Power Administration LFP 7/8 LYPK LAGRANDE13Bonneville Power Administration PacifiCorp West PacifiCorp East LFP 7/8 M500 KPRT14Bonneville Power Administration PacifiCorp West PacifiCorp East LFP 7/8 SMLK KPRT15Powerex Corporation Avista PacifiCorp East LFP 7/8 LOLO BORA16Powerex Corporation PacifiCorp East PacifiCorp East LFP 7/8 JEFF BORA17Vitol Inc.Idaho Power Company Sierra Pacific Power LFP 7/8 MDSK M34518AmpRenew Offtake I LLC Idaho Power Company Sierra Pacific Power LFP 7/8 MDSK M34519Altop Energy Trading, LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA20American Falls Solar, LLC NF (l)1121American Falls Solar II, LLC NF 1122Avangrid Renewables, LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 AVAT.NWMT M34523Avangrid Renewables, LLC PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE24Avangrid Renewables, LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M34525Avangrid Renewables, LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT26Avangrid Renewables, LLC PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE27Avangrid Renewables, LLC PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M34528Avangrid Renewables, LLC Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M34529Avangrid Renewables, LLC Avista Sierra Pacific Power NF 7/8 LOLO M34530Avangrid Renewables, LLC Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE31Avangrid Renewables, LLC PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M34532Avista Corporation NorthWestern/PacifiCorp East Avista NF 7/8 AVAT.NWMT LOLO33Avista Corporation PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE34Avista Corporation PacifiCorp East Avista NF 7/8 BRDY LOLO35Avista Corporation Avista Sierra Pacific Power NF 7/8 LOLO M345FERC FORM NO. 1 (ED. 12-90) Page 328-330 36 Avista Corporation Sierra Pacific Power Avista NF 7/8 M345 LOLO 37 Basin Electric Power Cooperative PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT 38 Basin Electric Power Cooperative PacifiCorp East PacifiCorp East NF 7/8 BRDY JBSN 39 Basin Electric Power Cooperative PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY MLCK 40 Basin Electric Power Cooperative PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT 41 Basin Electric Power Cooperative PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY 42 Basin Electric Power Cooperative NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 MLCK JBSN 43 Basin Electric Power Cooperative PacifiCorp West PacifiCorp East SFP 7/8 POP BRDY 44 Benson Creek Windfarm, LLC NF 11 45 Bonneville Power Administration PacifiCorp East Bonneville Power Administration NF 7/8 BORA BPASID 46 Bonneville Power Administration NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT ANTE 47 Bonneville Power Administration NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BORA 48 Bonneville Power Administration NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345 49 Bonneville Power Administration PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 50 Bonneville Power Administration Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA 51 Bonneville Power Administration Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE KPRT 52 Bonneville Power Administration Bonneville Power Administration Bonneville Power Administration NF 7/8 LAGRANDE LAGRANDE 53 Bonneville Power Administration Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345 54 Bonneville Power Administration Avista PacifiCorp East NF 7/8 LOLO BORA 55 Bonneville Power Administration Avista PacifiCorp East NF 7/8 LOLO KPRT 56 Bonneville Power Administration Avista Bonneville Power Administration NF 7/8 LOLO LAGRANDE 57 Bonneville Power Administration Avista Sierra Pacific Power NF 7/8 LOLO M345 58 Bonneville Power Administration PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA 59 Bonneville Power Administration PacifiCorp West PacifiCorp East SFP 7/8 SMLK BRDY 60 Bonneville Power Administration PacifiCorp West Bonneville Power Administration NF 7/8 SMLK LAGRANDE 61 BP Energy Company PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA 62 Brookfield Renewable Trading & Marketing PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT 63 Brookfield Renewable Trading & Marketing PacifiCorp East Bonneville Power Administration SFP 7/8 GSHN LAGRANDE 64 Brookfield Renewable Trading & Marketing Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY 65 Calpine Energy Services, L.P.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BRDY 66 Calpine Energy Services, L.P.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 67 Calpine Energy Services, L.P.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 68 Calpine Energy Services, L.P.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE 69 ConocoPhillips Company PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE 70 ConocoPhillips Company PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 71 ConocoPhillips Company Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY 72 ConocoPhillips Company Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 73 CP Energy Marketing (US) Inc.PacifiCorp East Avista SFP 7/8 BORA LOLO TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 36 Avista Corporation Sierra Pacific Power Avista NF 7/8 M345 LOLO37Basin Electric PowerCooperative PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT38Basin Electric PowerCooperative PacifiCorp East PacifiCorp East NF 7/8 BRDY JBSN39Basin Electric PowerCooperative PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY MLCK40Basin Electric PowerCooperative PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT41Basin Electric PowerCooperative PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY42Basin Electric PowerCooperative NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 MLCK JBSN43Basin Electric PowerCooperative PacifiCorp West PacifiCorp East SFP 7/8 POP BRDY44Benson Creek Windfarm, LLC NF 1145Bonneville Power Administration PacifiCorp East Bonneville Power Administration NF 7/8 BORA BPASID46Bonneville Power Administration NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT ANTE47Bonneville Power Administration NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BORA48Bonneville Power Administration NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M34549Bonneville Power Administration PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M34550Bonneville Power Administration Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA51Bonneville Power Administration Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE KPRT52Bonneville Power Administration Bonneville Power Administration Bonneville Power Administration NF 7/8 LAGRANDE LAGRANDE53Bonneville Power Administration Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M34554Bonneville Power Administration Avista PacifiCorp East NF 7/8 LOLO BORA55Bonneville Power Administration Avista PacifiCorp East NF 7/8 LOLO KPRT56Bonneville Power Administration Avista Bonneville Power Administration NF 7/8 LOLO LAGRANDE57Bonneville Power Administration Avista Sierra Pacific Power NF 7/8 LOLO M34558Bonneville Power Administration PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA59Bonneville Power Administration PacifiCorp West PacifiCorp East SFP 7/8 SMLK BRDY60Bonneville Power Administration PacifiCorp West Bonneville Power Administration NF 7/8 SMLK LAGRANDE61BP Energy Company PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA62Brookfield Renewable Trading &Marketing PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT63Brookfield Renewable Trading &Marketing PacifiCorp East Bonneville Power Administration SFP 7/8 GSHN LAGRANDE64Brookfield Renewable Trading &Marketing Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY65Calpine Energy Services, L.P.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BRDY66Calpine Energy Services, L.P.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M34567Calpine Energy Services, L.P.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE68Calpine Energy Services, L.P.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE69ConocoPhillips Company PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE70ConocoPhillips Company PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE71ConocoPhillips Company Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY72ConocoPhillips Company Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE73CP Energy Marketing (US) Inc.PacifiCorp East Avista SFP 7/8 BORA LOLOTRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 74 CP Energy Marketing (US) Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 75 CP Energy Marketing (US) Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 76 CP Energy Marketing (US) Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345 77 Durbin Creek Windfarm, LLC NF 11 78 Dynasty Power Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT 79 Dynasty Power Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA BRDY 80 Dynasty Power Inc.PacifiCorp East PacifiCorp West NF 7/8 BORA H500 81 Dynasty Power Inc.PacifiCorp East PacifiCorp West SFP 7/8 BORA H500 82 Dynasty Power Inc.PacifiCorp East PacifiCorp West NF 7/8 BORA HURR 83 Dynasty Power Inc.PacifiCorp East PacifiCorp West SFP 7/8 BORA HURR 84 Dynasty Power Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA JBSN 85 Dynasty Power Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE 86 Dynasty Power Inc.PacifiCorp East Bonneville Power Administration SFP 7/8 BORA LAGRANDE 87 Dynasty Power Inc.PacifiCorp East Avista NF 7/8 BORA LOLO 88 Dynasty Power Inc.PacifiCorp East Avista SFP 7/8 BORA LOLO 89 Dynasty Power Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345 90 Dynasty Power Inc.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BORA 91 Dynasty Power Inc.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE 92 Dynasty Power Inc.PacifiCorp East PacifiCorp East NF 7/8 BRDY BORA 93 Dynasty Power Inc.PacifiCorp East PacifiCorp West SFP 7/8 BRDY H500 94 Dynasty Power Inc.PacifiCorp East PacifiCorp West SFP 7/8 BRDY HURR 95 Dynasty Power Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 96 Dynasty Power Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 97 Dynasty Power Inc.PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA 98 Dynasty Power Inc.PacifiCorp East PacifiCorp East SFP 7/8 JBSN BORA 99 Dynasty Power Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT 100 Dynasty Power Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR 101 Dynasty Power Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE 102 Dynasty Power Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345 103 Dynasty Power Inc.PacifiCorp East Sierra Pacific Power SFP 7/8 JBSN M345 104 Dynasty Power Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN MLCK 105 Dynasty Power Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN POP 106 Dynasty Power Inc.PacifiCorp East PacifiCorp East NF 7/8 JEFF BORA 107 Dynasty Power Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA 108 Dynasty Power Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE JBSN 109 Dynasty Power Inc.Bonneville Power Administration Avista NF 7/8 LAGRANDE LOLO 110 Dynasty Power Inc.Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345 111 Dynasty Power Inc.Avista Bonneville Power Administration NF 7/8 LOLO LAGRANDE 112 Dynasty Power Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BORA 113 Dynasty Power Inc.Sierra Pacific Power PacifiCorp West NF 7/8 M345 H500 114 Dynasty Power Inc.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 115 Dynasty Power Inc.Sierra Pacific Power Avista NF 7/8 M345 LOLO 116 Dynasty Power Inc.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 MLCK TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 74 CP Energy Marketing (US) Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE75CP Energy Marketing (US) Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M34576CP Energy Marketing (US) Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M34577Durbin Creek Windfarm, LLC NF 1178Dynasty Power Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT79Dynasty Power Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA BRDY80Dynasty Power Inc.PacifiCorp East PacifiCorp West NF 7/8 BORA H50081Dynasty Power Inc.PacifiCorp East PacifiCorp West SFP 7/8 BORA H50082Dynasty Power Inc.PacifiCorp East PacifiCorp West NF 7/8 BORA HURR83Dynasty Power Inc.PacifiCorp East PacifiCorp West SFP 7/8 BORA HURR84Dynasty Power Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA JBSN85Dynasty Power Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE86Dynasty Power Inc.PacifiCorp East Bonneville Power Administration SFP 7/8 BORA LAGRANDE87Dynasty Power Inc.PacifiCorp East Avista NF 7/8 BORA LOLO88Dynasty Power Inc.PacifiCorp East Avista SFP 7/8 BORA LOLO89Dynasty Power Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BORA M34590Dynasty Power Inc.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BORA91Dynasty Power Inc.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE92Dynasty Power Inc.PacifiCorp East PacifiCorp East NF 7/8 BRDY BORA93Dynasty Power Inc.PacifiCorp East PacifiCorp West SFP 7/8 BRDY H50094Dynasty Power Inc.PacifiCorp East PacifiCorp West SFP 7/8 BRDY HURR95Dynasty Power Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE96Dynasty Power Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M34597Dynasty Power Inc.PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA98Dynasty Power Inc.PacifiCorp East PacifiCorp East SFP 7/8 JBSN BORA99Dynasty Power Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT100Dynasty Power Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR101Dynasty Power Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE102Dynasty Power Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345103Dynasty Power Inc.PacifiCorp East Sierra Pacific Power SFP 7/8 JBSN M345104Dynasty Power Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN MLCK105Dynasty Power Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN POP106Dynasty Power Inc.PacifiCorp East PacifiCorp East NF 7/8 JEFF BORA107Dynasty Power Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA108Dynasty Power Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE JBSN109Dynasty Power Inc.Bonneville Power Administration Avista NF 7/8 LAGRANDE LOLO110Dynasty Power Inc.Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345111Dynasty Power Inc.Avista Bonneville Power Administration NF 7/8 LOLO LAGRANDE112Dynasty Power Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BORA113Dynasty Power Inc.Sierra Pacific Power PacifiCorp West NF 7/8 M345 H500114Dynasty Power Inc.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE115Dynasty Power Inc.Sierra Pacific Power Avista NF 7/8 M345 LOLO116Dynasty Power Inc.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 MLCKTRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 117 Dynasty Power Inc.PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA 118 Dynasty Power Inc.PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345 119 Dynasty Power Inc.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA 120 Dynasty Power Inc.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345 121 Dynasty Power Inc.Idaho Power Company NorthWestern/PacifiCorp East NF 7/8 WALLAWALLA MLCK 122 EDF Trading North America, LLC PacifiCorp East PacifiCorp East NF 7/8 JEFF GSHN 123 Energy Keepers, Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA BRDY 124 Energy Keepers, Inc.PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 BRDY AVAT.NWMT 125 Energy Keepers, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT 126 Energy Keepers, Inc.PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 BRDY BPAT.NWMT 127 Energy Keepers, Inc.PacifiCorp East PacifiCorp West SFP 7/8 BRDY H500 128 Energy Keepers, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 129 Energy Keepers, Inc.PacifiCorp East Bonneville Power Administration SFP 7/8 BRDY LAGRANDE 130 Energy Keepers, Inc.PacifiCorp East Avista NF 7/8 BRDY LOLO 131 Energy Keepers, Inc.PacifiCorp East Avista SFP 7/8 BRDY LOLO 132 Energy Keepers, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 133 Energy Keepers, Inc.PacifiCorp East Sierra Pacific Power SFP 7/8 BRDY M345 134 Energy Keepers, Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN POP 135 Energy Keepers, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345 136 Energy Keepers, Inc.Avista PacifiCorp East NF 7/8 LOLO BRDY 137 Energy Keepers, Inc.Avista Sierra Pacific Power NF 7/8 LOLO M345 138 Energy Keepers, Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY 139 Energy Keepers, Inc.Sierra Pacific Power PacifiCorp East SFP 7/8 M345 BRDY 140 Energy Keepers, Inc.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE 141 Energy Keepers, Inc.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BRDY 142 Energy Keepers, Inc.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345 143 Grove Solar Center, LLC NF 11 144 Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT 145 Guzman Energy Group LLC PacifiCorp East PacifiCorp East NF 7/8 BORA BRDY 146 Guzman Energy Group LLC PacifiCorp East PacifiCorp West NF 7/8 BORA H500 147 Guzman Energy Group LLC PacifiCorp East PacifiCorp West SFP 7/8 BORA H500 148 Guzman Energy Group LLC PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE 149 Guzman Energy Group LLC PacifiCorp East Avista NF 7/8 BORA LOLO 150 Guzman Energy Group LLC PacifiCorp East Avista SFP 7/8 BORA LOLO 151 Guzman Energy Group LLC NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BRDY 152 Guzman Energy Group LLC NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT JBSN 153 Guzman Energy Group LLC NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE 154 Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMT 155 Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT 156 Guzman Energy Group LLC PacifiCorp East PacifiCorp West NF 7/8 BRDY HURR 157 Guzman Energy Group LLC PacifiCorp East Idaho Power Company NF 7/8 BRDY IPCO 158 Guzman Energy Group LLC PacifiCorp East Idaho Power Company NF 7/8 BRDY IPCOEAST 159 Guzman Energy Group LLC PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 117 Dynasty Power Inc.PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA118Dynasty Power Inc.PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345119Dynasty Power Inc.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA120Dynasty Power Inc.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345121Dynasty Power Inc.Idaho Power Company NorthWestern/PacifiCorp East NF 7/8 WALLAWALLA MLCK122EDF Trading North America,LLC PacifiCorp East PacifiCorp East NF 7/8 JEFF GSHN123Energy Keepers, Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA BRDY124Energy Keepers, Inc.PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 BRDY AVAT.NWMT125Energy Keepers, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT126Energy Keepers, Inc.PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 BRDY BPAT.NWMT127Energy Keepers, Inc.PacifiCorp East PacifiCorp West SFP 7/8 BRDY H500128Energy Keepers, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE129Energy Keepers, Inc.PacifiCorp East Bonneville Power Administration SFP 7/8 BRDY LAGRANDE130Energy Keepers, Inc.PacifiCorp East Avista NF 7/8 BRDY LOLO131Energy Keepers, Inc.PacifiCorp East Avista SFP 7/8 BRDY LOLO132Energy Keepers, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345133Energy Keepers, Inc.PacifiCorp East Sierra Pacific Power SFP 7/8 BRDY M345134Energy Keepers, Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN POP135Energy Keepers, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345136Energy Keepers, Inc.Avista PacifiCorp East NF 7/8 LOLO BRDY137Energy Keepers, Inc.Avista Sierra Pacific Power NF 7/8 LOLO M345138Energy Keepers, Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY139Energy Keepers, Inc.Sierra Pacific Power PacifiCorp East SFP 7/8 M345 BRDY140Energy Keepers, Inc.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE141Energy Keepers, Inc.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BRDY142Energy Keepers, Inc.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345143Grove Solar Center, LLC NF 11144Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT145Guzman Energy Group LLC PacifiCorp East PacifiCorp East NF 7/8 BORA BRDY146Guzman Energy Group LLC PacifiCorp East PacifiCorp West NF 7/8 BORA H500147Guzman Energy Group LLC PacifiCorp East PacifiCorp West SFP 7/8 BORA H500148Guzman Energy Group LLC PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE149Guzman Energy Group LLC PacifiCorp East Avista NF 7/8 BORA LOLO150Guzman Energy Group LLC PacifiCorp East Avista SFP 7/8 BORA LOLO151Guzman Energy Group LLC NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BRDY152Guzman Energy Group LLC NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT JBSN153Guzman Energy Group LLC NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE154Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMT155Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT156Guzman Energy Group LLC PacifiCorp East PacifiCorp West NF 7/8 BRDY HURR157Guzman Energy Group LLC PacifiCorp East Idaho Power Company NF 7/8 BRDY IPCO158Guzman Energy Group LLC PacifiCorp East Idaho Power Company NF 7/8 BRDY IPCOEAST159Guzman Energy Group LLC PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDETRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 160 Guzman Energy Group LLC PacifiCorp East Avista NF 7/8 BRDY LOLO 161 Guzman Energy Group LLC PacifiCorp East Avista SFP 7/8 BRDY LOLO 162 Guzman Energy Group LLC PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 163 Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY MLCK 164 Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 GSHN BPAT.NWMT 165 Guzman Energy Group LLC PacifiCorp East Avista NF 7/8 GSHN LOLO 166 Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN AVAT.NWMT 167 Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 JBSN AVAT.NWMT 168 Guzman Energy Group LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA 169 Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT 170 Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 JBSN BPAT.NWMT 171 Guzman Energy Group LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY 172 Guzman Energy Group LLC PacifiCorp East PacifiCorp East SFP 7/8 JBSN BRDY 173 Guzman Energy Group LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN GSHN 174 Guzman Energy Group LLC PacifiCorp East PacifiCorp West NF 7/8 JBSN H500 175 Guzman Energy Group LLC PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR 176 Guzman Energy Group LLC PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE 177 Guzman Energy Group LLC PacifiCorp East Bonneville Power Administration SFP 7/8 JBSN LAGRANDE 178 Guzman Energy Group LLC PacifiCorp East Avista NF 7/8 JBSN LOLO 179 Guzman Energy Group LLC PacifiCorp East Avista SFP 7/8 JBSN LOLO 180 Guzman Energy Group LLC PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345 181 Guzman Energy Group LLC PacifiCorp East Sierra Pacific Power SFP 7/8 JBSN M345 182 Guzman Energy Group LLC PacifiCorp East PacifiCorp West NF 7/8 JBSN POP 183 Guzman Energy Group LLC Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA 184 Guzman Energy Group LLC Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE JBSN 185 Guzman Energy Group LLC Avista PacifiCorp East NF 7/8 LOLO BORA 186 Guzman Energy Group LLC Avista PacifiCorp East NF 7/8 LOLO BRDY 187 Guzman Energy Group LLC Avista PacifiCorp West NF 7/8 LOLO H500 188 Guzman Energy Group LLC Avista Sierra Pacific Power NF 7/8 LOLO M345 189 Guzman Energy Group LLC Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT 190 Guzman Energy Group LLC Sierra Pacific Power PacifiCorp West SFP 7/8 M345 H500 191 Guzman Energy Group LLC Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 192 Guzman Energy Group LLC Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE 193 Guzman Energy Group LLC Sierra Pacific Power Avista NF 7/8 M345 LOLO 194 Guzman Energy Group LLC Sierra Pacific Power Avista SFP 7/8 M345 LOLO 195 Guzman Energy Group LLC PacifiCorp West NorthWestern/PacifiCorp East NF 7/8 POP BPAT.NWMT 196 Guzman Energy Group LLC PacifiCorp West Avista NF 7/8 POP LOLO 197 Guzman Energy Group LLC Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA 198 Idaho Wind Partners 1, LLC (Camp Reed Wind Park)NF 11 199 Idaho Wind Partners 1, LLC (Oregon Trail Wind Park)NF 11 200 Idaho Wind Partners 1, LLC (Payne's Ferry Wind Park)NF 11 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 160 Guzman Energy Group LLC PacifiCorp East Avista NF 7/8 BRDY LOLO161Guzman Energy Group LLC PacifiCorp East Avista SFP 7/8 BRDY LOLO162Guzman Energy Group LLC PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345163Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY MLCK164Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 GSHN BPAT.NWMT165Guzman Energy Group LLC PacifiCorp East Avista NF 7/8 GSHN LOLO166Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN AVAT.NWMT167Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 JBSN AVAT.NWMT168Guzman Energy Group LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA169Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT170Guzman Energy Group LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 JBSN BPAT.NWMT171Guzman Energy Group LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY172Guzman Energy Group LLC PacifiCorp East PacifiCorp East SFP 7/8 JBSN BRDY173Guzman Energy Group LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN GSHN174Guzman Energy Group LLC PacifiCorp East PacifiCorp West NF 7/8 JBSN H500175Guzman Energy Group LLC PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR176Guzman Energy Group LLC PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE177Guzman Energy Group LLC PacifiCorp East Bonneville Power Administration SFP 7/8 JBSN LAGRANDE178Guzman Energy Group LLC PacifiCorp East Avista NF 7/8 JBSN LOLO179Guzman Energy Group LLC PacifiCorp East Avista SFP 7/8 JBSN LOLO180Guzman Energy Group LLC PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345181Guzman Energy Group LLC PacifiCorp East Sierra Pacific Power SFP 7/8 JBSN M345182Guzman Energy Group LLC PacifiCorp East PacifiCorp West NF 7/8 JBSN POP183Guzman Energy Group LLC Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA184Guzman Energy Group LLC Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE JBSN185Guzman Energy Group LLC Avista PacifiCorp East NF 7/8 LOLO BORA186Guzman Energy Group LLC Avista PacifiCorp East NF 7/8 LOLO BRDY187Guzman Energy Group LLC Avista PacifiCorp West NF 7/8 LOLO H500188Guzman Energy Group LLC Avista Sierra Pacific Power NF 7/8 LOLO M345189Guzman Energy Group LLC Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT190Guzman Energy Group LLC Sierra Pacific Power PacifiCorp West SFP 7/8 M345 H500191Guzman Energy Group LLC Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE192Guzman Energy Group LLC Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE193Guzman Energy Group LLC Sierra Pacific Power Avista NF 7/8 M345 LOLO194Guzman Energy Group LLC Sierra Pacific Power Avista SFP 7/8 M345 LOLO195Guzman Energy Group LLC PacifiCorp West NorthWestern/PacifiCorp East NF 7/8 POP BPAT.NWMT196Guzman Energy Group LLC PacifiCorp West Avista NF 7/8 POP LOLO197Guzman Energy Group LLC Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA198Idaho Wind Partners 1, LLC(Camp Reed Wind Park)NF 11199Idaho Wind Partners 1, LLC(Oregon Trail Wind Park)NF 11200Idaho Wind Partners 1, LLC(Payne's Ferry Wind Park)NF 11TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 201 Idaho Wind Partners 1, LLC (Thousand Springs Wind Park)NF 11 202 Idaho Wind Partners 1, LLC (Tuana Gulch Wind Park)NF 11 203 Idaho Wind Partners 1, LLC (Yahoo Creek Wind Park)NF 11 204 Jett Creek Windfarm, LLC NF 11 205 Lime Wind LLC NF 11 206 Macquarie Energy, LLC NorthWestern/PacifiCorp East Sierra Pacific Power SFP 7/8 AVAT.NWMT M345 207 Macquarie Energy, LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA AVAT.NWMT 208 Macquarie Energy, LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT 209 Macquarie Energy, LLC PacifiCorp East PacifiCorp East SFP 7/8 BORA BRDY 210 Macquarie Energy, LLC PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE 211 Macquarie Energy, LLC PacifiCorp East Bonneville Power Administration SFP 7/8 BORA LAGRANDE 212 Macquarie Energy, LLC PacifiCorp East Avista NF 7/8 BORA LOLO 213 Macquarie Energy, LLC PacifiCorp East Sierra Pacific Power SFP 7/8 BORA M345 214 Macquarie Energy, LLC NorthWestern/PacifiCorp East Avista SFP 7/8 BPAT.NWMT LOLO 215 Macquarie Energy, LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345 216 Macquarie Energy, LLC NorthWestern/PacifiCorp East Sierra Pacific Power SFP 7/8 BPAT.NWMT M345 217 Macquarie Energy, LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMT 218 Macquarie Energy, LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 BRDY BPAT.NWMT 219 Macquarie Energy, LLC PacifiCorp East Avista NF 7/8 BRDY LOLO 220 Macquarie Energy, LLC PacifiCorp East Avista SFP 7/8 BRDY LOLO 221 Macquarie Energy, LLC PacifiCorp East Sierra Pacific Power SFP 7/8 BRDY M345 222 Macquarie Energy, LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 BRDY MLCK 223 Macquarie Energy, LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA 224 Macquarie Energy, LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY 225 Macquarie Energy, LLC PacifiCorp East PacifiCorp East SFP 7/8 JBSN BRDY 226 Macquarie Energy, LLC PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345 227 Macquarie Energy, LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN MLCK 228 Macquarie Energy, LLC Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 AVAT.NWMT 229 Macquarie Energy, LLC Sierra Pacific Power NorthWestern/PacifiCorp East SFP 7/8 M345 AVAT.NWMT 230 Macquarie Energy, LLC Sierra Pacific Power NorthWestern/PacifiCorp East SFP 7/8 M345 BPAT.NWMT 231 Macquarie Energy, LLC Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY 232 Macquarie Energy, LLC Sierra Pacific Power PacifiCorp East SFP 7/8 M345 BRDY 233 Macquarie Energy, LLC Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 234 Macquarie Energy, LLC Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE 235 Macquarie Energy, LLC Sierra Pacific Power Avista NF 7/8 M345 LOLO 236 Macquarie Energy, LLC Sierra Pacific Power Avista SFP 7/8 M345 LOLO 237 Macquarie Energy, LLC Sierra Pacific Power NorthWestern/PacifiCorp East SFP 7/8 M345 MLCK 238 Mag Energy Solutions NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 AVAT.NWMT M345 239 Mag Energy Solutions Idaho Power Company PacifiCorp East NF 7/8 BGSY JEFF 240 Mag Energy Solutions NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345 241 Mag Energy Solutions PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 242 Mag Energy Solutions PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 201 Idaho Wind Partners 1, LLC(Thousand Springs Wind Park)NF 11202Idaho Wind Partners 1, LLC(Tuana Gulch Wind Park)NF 11203Idaho Wind Partners 1, LLC(Yahoo Creek Wind Park)NF 11204Jett Creek Windfarm, LLC NF 11205Lime Wind LLC NF 11206Macquarie Energy, LLC NorthWestern/PacifiCorp East Sierra Pacific Power SFP 7/8 AVAT.NWMT M345207Macquarie Energy, LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA AVAT.NWMT208Macquarie Energy, LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT209Macquarie Energy, LLC PacifiCorp East PacifiCorp East SFP 7/8 BORA BRDY210Macquarie Energy, LLC PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE211Macquarie Energy, LLC PacifiCorp East Bonneville Power Administration SFP 7/8 BORA LAGRANDE212Macquarie Energy, LLC PacifiCorp East Avista NF 7/8 BORA LOLO213Macquarie Energy, LLC PacifiCorp East Sierra Pacific Power SFP 7/8 BORA M345214Macquarie Energy, LLC NorthWestern/PacifiCorp East Avista SFP 7/8 BPAT.NWMT LOLO215Macquarie Energy, LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345216Macquarie Energy, LLC NorthWestern/PacifiCorp East Sierra Pacific Power SFP 7/8 BPAT.NWMT M345217Macquarie Energy, LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMT218Macquarie Energy, LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 BRDY BPAT.NWMT219Macquarie Energy, LLC PacifiCorp East Avista NF 7/8 BRDY LOLO220Macquarie Energy, LLC PacifiCorp East Avista SFP 7/8 BRDY LOLO221Macquarie Energy, LLC PacifiCorp East Sierra Pacific Power SFP 7/8 BRDY M345222Macquarie Energy, LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 BRDY MLCK223Macquarie Energy, LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA224Macquarie Energy, LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY225Macquarie Energy, LLC PacifiCorp East PacifiCorp East SFP 7/8 JBSN BRDY226Macquarie Energy, LLC PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345227Macquarie Energy, LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN MLCK228Macquarie Energy, LLC Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 AVAT.NWMT229Macquarie Energy, LLC Sierra Pacific Power NorthWestern/PacifiCorp East SFP 7/8 M345 AVAT.NWMT230Macquarie Energy, LLC Sierra Pacific Power NorthWestern/PacifiCorp East SFP 7/8 M345 BPAT.NWMT231Macquarie Energy, LLC Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY232Macquarie Energy, LLC Sierra Pacific Power PacifiCorp East SFP 7/8 M345 BRDY233Macquarie Energy, LLC Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE234Macquarie Energy, LLC Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE235Macquarie Energy, LLC Sierra Pacific Power Avista NF 7/8 M345 LOLO236Macquarie Energy, LLC Sierra Pacific Power Avista SFP 7/8 M345 LOLO237Macquarie Energy, LLC Sierra Pacific Power NorthWestern/PacifiCorp East SFP 7/8 M345 MLCK238Mag Energy Solutions NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 AVAT.NWMT M345239Mag Energy Solutions Idaho Power Company PacifiCorp East NF 7/8 BGSY JEFF240Mag Energy Solutions NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345241Mag Energy Solutions PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345242Mag Energy Solutions PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 243 Mag Energy Solutions PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345 244 Mag Energy Solutions Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT 245 Mag Energy Solutions Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY 246 Mag Energy Solutions Sierra Pacific Power PacifiCorp East NF 7/8 M345 GSHN 247 Mercuria Energy America, LLC NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE 248 Mercuria Energy America, LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345 249 Mercuria Energy America, LLC PacifiCorp East PacifiCorp East NF 7/8 BRDY ANTE 250 Mercuria Energy America, LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT 251 Mercuria Energy America, LLC PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 252 Mercuria Energy America, LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA 253 Mercuria Energy America, LLC PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE 254 Mercuria Energy America, LLC PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345 255 Mercuria Energy America, LLC PacifiCorp East PacifiCorp East NF 7/8 JEFF BRDY 256 Mercuria Energy America, LLC PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345 257 Mercuria Energy America, LLC Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BRDY 258 Milner Dam Wind Park, LLC NF 11 259 Morgan Stanley Capital Group, Inc.NorthWestern/PacifiCorp East PacifiCorp East SFP 7/8 AVAT.NWMT BORA 260 Morgan Stanley Capital Group, Inc.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 AVAT.NWMT LAGRANDE 261 Morgan Stanley Capital Group, Inc.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 AVAT.NWMT M345 262 Morgan Stanley Capital Group, Inc.NorthWestern/PacifiCorp East Sierra Pacific Power SFP 7/8 AVAT.NWMT M345 263 Morgan Stanley Capital Group, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA AVAT.NWMT 264 Morgan Stanley Capital Group, Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA BRDY 265 Morgan Stanley Capital Group, Inc.PacifiCorp East PacifiCorp East SFP 7/8 BORA BRDY 266 Morgan Stanley Capital Group, Inc.PacifiCorp East PacifiCorp West NF 7/8 BORA H500 267 Morgan Stanley Capital Group, Inc.PacifiCorp East PacifiCorp West SFP 7/8 BORA H500 268 Morgan Stanley Capital Group, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE 269 Morgan Stanley Capital Group, Inc.PacifiCorp East Bonneville Power Administration SFP 7/8 BORA LAGRANDE 270 Morgan Stanley Capital Group, Inc.PacifiCorp East Avista NF 7/8 BORA LOLO 271 Morgan Stanley Capital Group, Inc.PacifiCorp East Avista SFP 7/8 BORA LOLO 272 Morgan Stanley Capital Group, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345 273 Morgan Stanley Capital Group, Inc.NorthWestern/PacifiCorp East PacifiCorp East SFP 7/8 BPAT.NWMT BORA 274 Morgan Stanley Capital Group, Inc.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BRDY 275 Morgan Stanley Capital Group, Inc.NorthWestern/PacifiCorp East PacifiCorp East SFP 7/8 BPAT.NWMT BRDY 276 Morgan Stanley Capital Group, Inc.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 243 Mag Energy Solutions PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345244Mag Energy Solutions Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT245Mag Energy Solutions Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY246Mag Energy Solutions Sierra Pacific Power PacifiCorp East NF 7/8 M345 GSHN247Mercuria Energy America, LLC NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE248Mercuria Energy America, LLC NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345249Mercuria Energy America, LLC PacifiCorp East PacifiCorp East NF 7/8 BRDY ANTE250Mercuria Energy America, LLC PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT251Mercuria Energy America, LLC PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345252Mercuria Energy America, LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA253Mercuria Energy America, LLC PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE254Mercuria Energy America, LLC PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345255Mercuria Energy America, LLC PacifiCorp East PacifiCorp East NF 7/8 JEFF BRDY256Mercuria Energy America, LLC PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345257Mercuria Energy America, LLC Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BRDY258Milner Dam Wind Park, LLC NF 11259Morgan Stanley Capital Group,Inc.NorthWestern/PacifiCorp East PacifiCorp East SFP 7/8 AVAT.NWMT BORA260Morgan Stanley Capital Group,Inc.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 AVAT.NWMT LAGRANDE261Morgan Stanley Capital Group,Inc.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 AVAT.NWMT M345262Morgan Stanley Capital Group,Inc.NorthWestern/PacifiCorp East Sierra Pacific Power SFP 7/8 AVAT.NWMT M345263Morgan Stanley Capital Group,Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA AVAT.NWMT264Morgan Stanley Capital Group,Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA BRDY265Morgan Stanley Capital Group,Inc.PacifiCorp East PacifiCorp East SFP 7/8 BORA BRDY266Morgan Stanley Capital Group,Inc.PacifiCorp East PacifiCorp West NF 7/8 BORA H500267Morgan Stanley Capital Group,Inc.PacifiCorp East PacifiCorp West SFP 7/8 BORA H500268Morgan Stanley Capital Group,Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE269Morgan Stanley Capital Group,Inc.PacifiCorp East Bonneville Power Administration SFP 7/8 BORA LAGRANDE270Morgan Stanley Capital Group,Inc.PacifiCorp East Avista NF 7/8 BORA LOLO271Morgan Stanley Capital Group,Inc.PacifiCorp East Avista SFP 7/8 BORA LOLO272Morgan Stanley Capital Group,Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345273Morgan Stanley Capital Group,Inc.NorthWestern/PacifiCorp East PacifiCorp East SFP 7/8 BPAT.NWMT BORA274Morgan Stanley Capital Group,Inc.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BRDY275Morgan Stanley Capital Group,Inc.NorthWestern/PacifiCorp East PacifiCorp East SFP 7/8 BPAT.NWMT BRDY276Morgan Stanley Capital Group,Inc.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDETRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 277 Morgan Stanley Capital Group, Inc.NorthWestern/PacifiCorp East Avista NF 7/8 BPAT.NWMT LOLO 278 Morgan Stanley Capital Group, Inc.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345 279 Morgan Stanley Capital Group, Inc.NorthWestern/PacifiCorp East Sierra Pacific Power SFP 7/8 BPAT.NWMT M345 280 Morgan Stanley Capital Group, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMT 281 Morgan Stanley Capital Group, Inc.PacifiCorp East PacifiCorp East NF 7/8 BRDY BORA 282 Morgan Stanley Capital Group, Inc.PacifiCorp East PacifiCorp East SFP 7/8 BRDY BORA 283 Morgan Stanley Capital Group, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT 284 Morgan Stanley Capital Group, Inc.PacifiCorp East PacifiCorp West NF 7/8 BRDY H500 285 Morgan Stanley Capital Group, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 286 Morgan Stanley Capital Group, Inc.PacifiCorp East Avista NF 7/8 BRDY LOLO 287 Morgan Stanley Capital Group, Inc.PacifiCorp East Avista SFP 7/8 BRDY LOLO 288 Morgan Stanley Capital Group, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 289 Morgan Stanley Capital Group, Inc.PacifiCorp East Sierra Pacific Power SFP 7/8 BRDY M345 290 Morgan Stanley Capital Group, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 GSHN LAGRANDE 291 Morgan Stanley Capital Group, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT 292 Morgan Stanley Capital Group, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE 293 Morgan Stanley Capital Group, Inc.PacifiCorp East Avista NF 7/8 JBSN LOLO 294 Morgan Stanley Capital Group, Inc.PacifiCorp East PacifiCorp East NF 7/8 JEFF BORA 295 Morgan Stanley Capital Group, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JEFF LAGRANDE 296 Morgan Stanley Capital Group, Inc.PacifiCorp East Avista NF 7/8 JEFF LOLO 297 Morgan Stanley Capital Group, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345 298 Morgan Stanley Capital Group, Inc.PacifiCorp East Sierra Pacific Power SFP 7/8 JEFF M345 299 Morgan Stanley Capital Group, Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY 300 Morgan Stanley Capital Group, Inc.Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345 301 Morgan Stanley Capital Group, Inc.Avista PacifiCorp East NF 7/8 LOLO BORA 302 Morgan Stanley Capital Group, Inc.Avista PacifiCorp East NF 7/8 LOLO BRDY 303 Morgan Stanley Capital Group, Inc.Avista Sierra Pacific Power NF 7/8 LOLO M345 304 Morgan Stanley Capital Group, Inc.Avista Sierra Pacific Power SFP 7/8 LOLO M345 305 Morgan Stanley Capital Group, Inc.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 AVAT.NWMT TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 277 Morgan Stanley Capital Group,Inc.NorthWestern/PacifiCorp East Avista NF 7/8 BPAT.NWMT LOLO278Morgan Stanley Capital Group,Inc.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345279Morgan Stanley Capital Group,Inc.NorthWestern/PacifiCorp East Sierra Pacific Power SFP 7/8 BPAT.NWMT M345280Morgan Stanley Capital Group,Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMT281Morgan Stanley Capital Group,Inc.PacifiCorp East PacifiCorp East NF 7/8 BRDY BORA282Morgan Stanley Capital Group,Inc.PacifiCorp East PacifiCorp East SFP 7/8 BRDY BORA283Morgan Stanley Capital Group,Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT284Morgan Stanley Capital Group,Inc.PacifiCorp East PacifiCorp West NF 7/8 BRDY H500285Morgan Stanley Capital Group,Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE286Morgan Stanley Capital Group,Inc.PacifiCorp East Avista NF 7/8 BRDY LOLO287Morgan Stanley Capital Group,Inc.PacifiCorp East Avista SFP 7/8 BRDY LOLO288Morgan Stanley Capital Group,Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345289Morgan Stanley Capital Group,Inc.PacifiCorp East Sierra Pacific Power SFP 7/8 BRDY M345290Morgan Stanley Capital Group,Inc.PacifiCorp East Bonneville Power Administration NF 7/8 GSHN LAGRANDE291Morgan Stanley Capital Group,Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT292Morgan Stanley Capital Group,Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE293Morgan Stanley Capital Group,Inc.PacifiCorp East Avista NF 7/8 JBSN LOLO294Morgan Stanley Capital Group,Inc.PacifiCorp East PacifiCorp East NF 7/8 JEFF BORA295Morgan Stanley Capital Group,Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JEFF LAGRANDE296Morgan Stanley Capital Group,Inc.PacifiCorp East Avista NF 7/8 JEFF LOLO297Morgan Stanley Capital Group,Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345298Morgan Stanley Capital Group,Inc.PacifiCorp East Sierra Pacific Power SFP 7/8 JEFF M345299Morgan Stanley Capital Group,Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY300Morgan Stanley Capital Group,Inc.Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345301Morgan Stanley Capital Group,Inc.Avista PacifiCorp East NF 7/8 LOLO BORA302Morgan Stanley Capital Group,Inc.Avista PacifiCorp East NF 7/8 LOLO BRDY303Morgan Stanley Capital Group,Inc.Avista Sierra Pacific Power NF 7/8 LOLO M345304Morgan Stanley Capital Group,Inc.Avista Sierra Pacific Power SFP 7/8 LOLO M345305Morgan Stanley Capital Group,Inc.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 AVAT.NWMTTRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 306 Morgan Stanley Capital Group, Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BORA 307 Morgan Stanley Capital Group, Inc.Sierra Pacific Power PacifiCorp East SFP 7/8 M345 BORA 308 Morgan Stanley Capital Group, Inc.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT 309 Morgan Stanley Capital Group, Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY 310 Morgan Stanley Capital Group, Inc.Sierra Pacific Power PacifiCorp East SFP 7/8 M345 BRDY 311 Morgan Stanley Capital Group, Inc.Sierra Pacific Power PacifiCorp West NF 7/8 M345 H500 312 Morgan Stanley Capital Group, Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 JEFF 313 Morgan Stanley Capital Group, Inc.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 314 Morgan Stanley Capital Group, Inc.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE 315 Morgan Stanley Capital Group, Inc.Sierra Pacific Power Avista NF 7/8 M345 LOLO 316 Morgan Stanley Capital Group, Inc.PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA 317 Morgan Stanley Capital Group, Inc.PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345 318 Morgan Stanley Capital Group, Inc.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BRDY 319 PacifiCorp PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 ANTE MLCK 320 PacifiCorp PacifiCorp East PacifiCorp East NF 7/8 BORA GSHN 321 PacifiCorp PacifiCorp East PacifiCorp East SFP 7/8 BORA GSHN 322 PacifiCorp PacifiCorp East Avista NF 7/8 BORA LOLO 323 PacifiCorp PacifiCorp East Avista SFP 7/8 BORA LOLO 324 PacifiCorp PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345 325 PacifiCorp PacifiCorp East PacifiCorp East NF 7/8 BRDY BORA 326 PacifiCorp PacifiCorp East PacifiCorp East NF 7/8 BRDY BRDY 327 PacifiCorp PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 328 PacifiCorp PacifiCorp East Idaho Power Company NF 7/8 JEFF BGSY 329 PacifiCorp PacifiCorp East Idaho Power Company SFP 7/8 JEFF BGSY 330 PacifiCorp Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA 331 PacifiCorp Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY 332 PacifiCorp PacifiCorp West PacifiCorp East NF 7/8 SMLK BRDY 333 PacifiCorp Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA 334 Phillips 66 Energy Trading LLC PacifiCorp East Avista SFP 7/8 BORA LOLO 335 Phillips 66 Energy Trading LLC NorthWestern/PacifiCorp East PacifiCorp East SFP 7/8 BPAT.NWMT BRDY 336 Phillips 66 Energy Trading LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 BRDY AVAT.NWMT 337 Phillips 66 Energy Trading LLC PacifiCorp East PacifiCorp West SFP 7/8 BRDY HURR 338 Phillips 66 Energy Trading LLC PacifiCorp East PacifiCorp East NF 7/8 BRDY JBSN 339 Phillips 66 Energy Trading LLC PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 340 Phillips 66 Energy Trading LLC PacifiCorp East Bonneville Power Administration SFP 7/8 BRDY LAGRANDE 341 Phillips 66 Energy Trading LLC PacifiCorp East Avista NF 7/8 BRDY LOLO 342 Phillips 66 Energy Trading LLC PacifiCorp East Avista SFP 7/8 BRDY LOLO TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 306 Morgan Stanley Capital Group,Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BORA307Morgan Stanley Capital Group,Inc.Sierra Pacific Power PacifiCorp East SFP 7/8 M345 BORA308Morgan Stanley Capital Group,Inc.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT309Morgan Stanley Capital Group,Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY310Morgan Stanley Capital Group,Inc.Sierra Pacific Power PacifiCorp East SFP 7/8 M345 BRDY311Morgan Stanley Capital Group,Inc.Sierra Pacific Power PacifiCorp West NF 7/8 M345 H500312Morgan Stanley Capital Group,Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 JEFF313Morgan Stanley Capital Group,Inc.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE314Morgan Stanley Capital Group,Inc.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE315Morgan Stanley Capital Group,Inc.Sierra Pacific Power Avista NF 7/8 M345 LOLO316Morgan Stanley Capital Group,Inc.PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA317Morgan Stanley Capital Group,Inc.PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345318Morgan Stanley Capital Group,Inc.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BRDY319PacifiCorpPacifiCorp East NorthWestern/PacifiCorp East NF 7/8 ANTE MLCK320PacifiCorpPacifiCorp East PacifiCorp East NF 7/8 BORA GSHN321PacifiCorpPacifiCorp East PacifiCorp East SFP 7/8 BORA GSHN322PacifiCorpPacifiCorp East Avista NF 7/8 BORA LOLO323PacifiCorpPacifiCorp East Avista SFP 7/8 BORA LOLO324PacifiCorpPacifiCorp East Sierra Pacific Power NF 7/8 BORA M345325PacifiCorpPacifiCorp East PacifiCorp East NF 7/8 BRDY BORA326PacifiCorpPacifiCorp East PacifiCorp East NF 7/8 BRDY BRDY327PacifiCorpPacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE328PacifiCorpPacifiCorp East Idaho Power Company NF 7/8 JEFF BGSY329PacifiCorpPacifiCorp East Idaho Power Company SFP 7/8 JEFF BGSY330PacifiCorpBonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA331PacifiCorpBonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY332PacifiCorpPacifiCorp West PacifiCorp East NF 7/8 SMLK BRDY333PacifiCorpIdaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA334Phillips 66 Energy Trading LLC PacifiCorp East Avista SFP 7/8 BORA LOLO335Phillips 66 Energy Trading LLC NorthWestern/PacifiCorp East PacifiCorp East SFP 7/8 BPAT.NWMT BRDY336Phillips 66 Energy Trading LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 BRDY AVAT.NWMT337Phillips 66 Energy Trading LLC PacifiCorp East PacifiCorp West SFP 7/8 BRDY HURR338Phillips 66 Energy Trading LLC PacifiCorp East PacifiCorp East NF 7/8 BRDY JBSN339Phillips 66 Energy Trading LLC PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE340Phillips 66 Energy Trading LLC PacifiCorp East Bonneville Power Administration SFP 7/8 BRDY LAGRANDE341Phillips 66 Energy Trading LLC PacifiCorp East Avista NF 7/8 BRDY LOLO342Phillips 66 Energy Trading LLC PacifiCorp East Avista SFP 7/8 BRDY LOLOTRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 343 Phillips 66 Energy Trading LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 JBSN AVAT.NWMT 344 Phillips 66 Energy Trading LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 JBSN BPAT.NWMT 345 Phillips 66 Energy Trading LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY 346 Phillips 66 Energy Trading LLC PacifiCorp East PacifiCorp East SFP 7/8 JBSN BRDY 347 Phillips 66 Energy Trading LLC PacifiCorp East PacifiCorp West SFP 7/8 JBSN HURR 348 Phillips 66 Energy Trading LLC PacifiCorp East Avista SFP 7/8 JBSN LOLO 349 Phillips 66 Energy Trading LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 JBSN MLCK 350 Phillips 66 Energy Trading LLC Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY 351 Phillips 66 Energy Trading LLC Avista PacifiCorp East SFP 7/8 LOLO BRDY 352 Phillips 66 Energy Trading LLC Sierra Pacific Power Avista SFP 7/8 M345 LOLO 353 Phillips 66 Energy Trading LLC Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BRDY 354 Portland General Electric PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE 355 Portland General Electric NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BRDY 356 Portland General Electric NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE 357 Portland General Electric NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345 358 Portland General Electric PacifiCorp East PacifiCorp East NF 7/8 BRDY BORA 359 Portland General Electric PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT 360 Portland General Electric PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 361 Portland General Electric PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 362 Portland General Electric PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT 363 Portland General Electric PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR 364 Portland General Electric PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE 365 Portland General Electric PacifiCorp East Bonneville Power Administration NF 7/8 JEFF LAGRANDE 366 Portland General Electric PacifiCorp East Avista NF 7/8 JEFF LOLO 367 Portland General Electric PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345 368 Portland General Electric Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA 369 Portland General Electric Bonneville Power Administration NorthWestern/PacifiCorp East NF 7/8 LAGRANDE BPAT.NWMT 370 Portland General Electric Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345 371 Portland General Electric Avista Sierra Pacific Power NF 7/8 LOLO M345 372 Portland General Electric Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT 373 Portland General Electric Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY 374 Portland General Electric Sierra Pacific Power PacifiCorp West NF 7/8 M345 H500 375 Portland General Electric Sierra Pacific Power PacifiCorp West NF 7/8 M345 HURR 376 Portland General Electric Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 377 Portland General Electric Sierra Pacific Power Avista NF 7/8 M345 LOLO 378 Portland General Electric NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 MLCK BRDY 379 Portland General Electric PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA 380 Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 AVAT.NWMT BORA 381 Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 AVAT.NWMT BRDY 382 Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 AVAT.NWMT GSHN 383 Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp West NF 7/8 AVAT.NWMT H500 384 Powerex Corp.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 AVAT.NWMT LAGRANDE 385 Powerex Corp.Idaho Power Company PacifiCorp East NF 7/8 BGSY JBSN TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 343 Phillips 66 Energy Trading LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 JBSN AVAT.NWMT344Phillips 66 Energy Trading LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 JBSN BPAT.NWMT345Phillips 66 Energy Trading LLC PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY346Phillips 66 Energy Trading LLC PacifiCorp East PacifiCorp East SFP 7/8 JBSN BRDY347Phillips 66 Energy Trading LLC PacifiCorp East PacifiCorp West SFP 7/8 JBSN HURR348Phillips 66 Energy Trading LLC PacifiCorp East Avista SFP 7/8 JBSN LOLO349Phillips 66 Energy Trading LLC PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 JBSN MLCK350Phillips 66 Energy Trading LLC Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY351Phillips 66 Energy Trading LLC Avista PacifiCorp East SFP 7/8 LOLO BRDY352Phillips 66 Energy Trading LLC Sierra Pacific Power Avista SFP 7/8 M345 LOLO353Phillips 66 Energy Trading LLC Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BRDY354Portland General Electric PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE355Portland General Electric NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BRDY356Portland General Electric NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE357Portland General Electric NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345358Portland General Electric PacifiCorp East PacifiCorp East NF 7/8 BRDY BORA359Portland General Electric PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT360Portland General Electric PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE361Portland General Electric PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345362Portland General Electric PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT363Portland General Electric PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR364Portland General Electric PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE365Portland General Electric PacifiCorp East Bonneville Power Administration NF 7/8 JEFF LAGRANDE366Portland General Electric PacifiCorp East Avista NF 7/8 JEFF LOLO367Portland General Electric PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345368Portland General Electric Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA369Portland General Electric Bonneville Power Administration NorthWestern/PacifiCorp East NF 7/8 LAGRANDE BPAT.NWMT370Portland General Electric Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345371Portland General Electric Avista Sierra Pacific Power NF 7/8 LOLO M345372Portland General Electric Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT373Portland General Electric Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY374Portland General Electric Sierra Pacific Power PacifiCorp West NF 7/8 M345 H500375Portland General Electric Sierra Pacific Power PacifiCorp West NF 7/8 M345 HURR376Portland General Electric Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE377Portland General Electric Sierra Pacific Power Avista NF 7/8 M345 LOLO378Portland General Electric NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 MLCK BRDY379Portland General Electric PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA380Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 AVAT.NWMT BORA381Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 AVAT.NWMT BRDY382Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 AVAT.NWMT GSHN383Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp West NF 7/8 AVAT.NWMT H500384Powerex Corp.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 AVAT.NWMT LAGRANDE385Powerex Corp.Idaho Power Company PacifiCorp East NF 7/8 BGSY JBSNTRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 386 Powerex Corp.Idaho Power Company PacifiCorp East NF 7/8 BGSY JEFF 387 Powerex Corp.Idaho Power Company PacifiCorp East SFP 7/8 BGSY JEFF 388 Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 BORA ANTE 389 Powerex Corp.PacifiCorp East PacifiCorp East SFP 7/8 BORA ANTE 390 Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA AVAT.NWMT 391 Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT 392 Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 BORA BPAT.NWMT 393 Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 BORA BRDY 394 Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 BORA GSHN 395 Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 BORA H500 396 Powerex Corp.PacifiCorp East PacifiCorp West SFP 7/8 BORA H500 397 Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 BORA HURR 398 Powerex Corp.PacifiCorp East PacifiCorp West SFP 7/8 BORA HURR 399 Powerex Corp.PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE 400 Powerex Corp.PacifiCorp East Bonneville Power Administration SFP 7/8 BORA LAGRANDE 401 Powerex Corp.PacifiCorp East Avista NF 7/8 BORA LOLO 402 Powerex Corp.PacifiCorp East Avista SFP 7/8 BORA LOLO 403 Powerex Corp.PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345 404 Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BORA 405 Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp East SFP 7/8 BPAT.NWMT BORA 406 Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp West NF 7/8 BPAT.NWMT H500 407 Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp West NF 7/8 BPAT.NWMT HURR 408 Powerex Corp.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE 409 Powerex Corp.NorthWestern/PacifiCorp East Avista NF 7/8 BPAT.NWMT LOLO 410 Powerex Corp.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345 411 Powerex Corp.NorthWestern/PacifiCorp East Sierra Pacific Power SFP 7/8 BPAT.NWMT M345 412 Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMT 413 Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 BRDY BORA 414 Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT 415 Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 BRDY H500 416 Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 BRDY HURR 417 Powerex Corp.PacifiCorp East PacifiCorp West SFP 7/8 BRDY HURR 418 Powerex Corp.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 419 Powerex Corp.PacifiCorp East Bonneville Power Administration SFP 7/8 BRDY LAGRANDE 420 Powerex Corp.PacifiCorp East Avista NF 7/8 BRDY LOLO 421 Powerex Corp.PacifiCorp East Avista SFP 7/8 BRDY LOLO 422 Powerex Corp.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 423 Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 GSHN BORA 424 Powerex Corp.PacifiCorp East PacifiCorp East SFP 7/8 GSHN BORA 425 Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 GSHN BPAT.NWMT 426 Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 GSHN BPAT.NWMT 427 Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 GSHN BRDY 428 Powerex Corp.PacifiCorp East PacifiCorp East SFP 7/8 GSHN BRDY TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 386 Powerex Corp.Idaho Power Company PacifiCorp East NF 7/8 BGSY JEFF387Powerex Corp.Idaho Power Company PacifiCorp East SFP 7/8 BGSY JEFF388Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 BORA ANTE389Powerex Corp.PacifiCorp East PacifiCorp East SFP 7/8 BORA ANTE390Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA AVAT.NWMT391Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT392Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 BORA BPAT.NWMT393Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 BORA BRDY394Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 BORA GSHN395Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 BORA H500396Powerex Corp.PacifiCorp East PacifiCorp West SFP 7/8 BORA H500397Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 BORA HURR398Powerex Corp.PacifiCorp East PacifiCorp West SFP 7/8 BORA HURR399Powerex Corp.PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE400Powerex Corp.PacifiCorp East Bonneville Power Administration SFP 7/8 BORA LAGRANDE401Powerex Corp.PacifiCorp East Avista NF 7/8 BORA LOLO402Powerex Corp.PacifiCorp East Avista SFP 7/8 BORA LOLO403Powerex Corp.PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345404Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BORA405Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp East SFP 7/8 BPAT.NWMT BORA406Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp West NF 7/8 BPAT.NWMT H500407Powerex Corp.NorthWestern/PacifiCorp East PacifiCorp West NF 7/8 BPAT.NWMT HURR408Powerex Corp.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE409Powerex Corp.NorthWestern/PacifiCorp East Avista NF 7/8 BPAT.NWMT LOLO410Powerex Corp.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345411Powerex Corp.NorthWestern/PacifiCorp East Sierra Pacific Power SFP 7/8 BPAT.NWMT M345412Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMT413Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 BRDY BORA414Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT415Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 BRDY H500416Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 BRDY HURR417Powerex Corp.PacifiCorp East PacifiCorp West SFP 7/8 BRDY HURR418Powerex Corp.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE419Powerex Corp.PacifiCorp East Bonneville Power Administration SFP 7/8 BRDY LAGRANDE420Powerex Corp.PacifiCorp East Avista NF 7/8 BRDY LOLO421Powerex Corp.PacifiCorp East Avista SFP 7/8 BRDY LOLO422Powerex Corp.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345423Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 GSHN BORA424Powerex Corp.PacifiCorp East PacifiCorp East SFP 7/8 GSHN BORA425Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 GSHN BPAT.NWMT426Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 GSHN BPAT.NWMT427Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 GSHN BRDY428Powerex Corp.PacifiCorp East PacifiCorp East SFP 7/8 GSHN BRDYTRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 429 Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 GSHN HURR 430 Powerex Corp.PacifiCorp East Bonneville Power Administration NF 7/8 GSHN LAGRANDE 431 Powerex Corp.PacifiCorp East Bonneville Power Administration SFP 7/8 GSHN LAGRANDE 432 Powerex Corp.PacifiCorp East Avista NF 7/8 GSHN LOLO 433 Powerex Corp.PacifiCorp East Avista SFP 7/8 GSHN LOLO 434 Powerex Corp.PacifiCorp East Sierra Pacific Power NF 7/8 GSHN M345 435 Powerex Corp.PacifiCorp West PacifiCorp East NF 7/8 HURR BORA 436 Powerex Corp.PacifiCorp West PacifiCorp East NF 7/8 HURR BRDY 437 Powerex Corp.PacifiCorp West PacifiCorp West NF 7/8 HURR H500 438 Powerex Corp.PacifiCorp West Bonneville Power Administration NF 7/8 HURR LAGRANDE 439 Powerex Corp.PacifiCorp West Sierra Pacific Power NF 7/8 HURR M345 440 Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA 441 Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT 442 Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY 443 Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 JBSN GSHN 444 Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR 445 Powerex Corp.PacifiCorp East PacifiCorp West SFP 7/8 JBSN HURR 446 Powerex Corp.PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE 447 Powerex Corp.PacifiCorp East Avista NF 7/8 JBSN LOLO 448 Powerex Corp.PacifiCorp East Avista SFP 7/8 JBSN LOLO 449 Powerex Corp.PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345 450 Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 JEFF BRDY 451 Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 JEFF H500 452 Powerex Corp.PacifiCorp East Bonneville Power Administration NF 7/8 JEFF LAGRANDE 453 Powerex Corp.PacifiCorp East Avista NF 7/8 JEFF LOLO 454 Powerex Corp.PacifiCorp East Avista SFP 7/8 JEFF LOLO 455 Powerex Corp.PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345 456 Powerex Corp.PacifiCorp East Sierra Pacific Power SFP 7/8 JEFF M345 457 Powerex Corp.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA 458 Powerex Corp.Bonneville Power Administration NorthWestern/PacifiCorp East NF 7/8 LAGRANDE BPAT.NWMT 459 Powerex Corp.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY 460 Powerex Corp.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE JBSN 461 Powerex Corp.Bonneville Power Administration Avista NF 7/8 LAGRANDE LOLO 462 Powerex Corp.Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345 463 Powerex Corp.Bonneville Power Administration Sierra Pacific Power SFP 7/8 LAGRANDE M345 464 Powerex Corp.Avista PacifiCorp East NF 7/8 LOLO BRDY 465 Powerex Corp.Avista PacifiCorp East SFP 7/8 LOLO BRDY 466 Powerex Corp.Avista PacifiCorp West NF 7/8 LOLO H500 467 Powerex Corp.Avista PacifiCorp West NF 7/8 LOLO HURR 468 Powerex Corp.Avista Bonneville Power Administration NF 7/8 LOLO LAGRANDE 469 Powerex Corp.Avista Sierra Pacific Power NF 7/8 LOLO M345 470 Powerex Corp.Avista Sierra Pacific Power SFP 7/8 LOLO M345 471 Powerex Corp.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 AVAT.NWMT TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 429 Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 GSHN HURR430Powerex Corp.PacifiCorp East Bonneville Power Administration NF 7/8 GSHN LAGRANDE431Powerex Corp.PacifiCorp East Bonneville Power Administration SFP 7/8 GSHN LAGRANDE432Powerex Corp.PacifiCorp East Avista NF 7/8 GSHN LOLO433Powerex Corp.PacifiCorp East Avista SFP 7/8 GSHN LOLO434Powerex Corp.PacifiCorp East Sierra Pacific Power NF 7/8 GSHN M345435Powerex Corp.PacifiCorp West PacifiCorp East NF 7/8 HURR BORA436Powerex Corp.PacifiCorp West PacifiCorp East NF 7/8 HURR BRDY437Powerex Corp.PacifiCorp West PacifiCorp West NF 7/8 HURR H500438Powerex Corp.PacifiCorp West Bonneville Power Administration NF 7/8 HURR LAGRANDE439Powerex Corp.PacifiCorp West Sierra Pacific Power NF 7/8 HURR M345440Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA441Powerex Corp.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT442Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY443Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 JBSN GSHN444Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR445Powerex Corp.PacifiCorp East PacifiCorp West SFP 7/8 JBSN HURR446Powerex Corp.PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE447Powerex Corp.PacifiCorp East Avista NF 7/8 JBSN LOLO448Powerex Corp.PacifiCorp East Avista SFP 7/8 JBSN LOLO449Powerex Corp.PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345450Powerex Corp.PacifiCorp East PacifiCorp East NF 7/8 JEFF BRDY451Powerex Corp.PacifiCorp East PacifiCorp West NF 7/8 JEFF H500452Powerex Corp.PacifiCorp East Bonneville Power Administration NF 7/8 JEFF LAGRANDE453Powerex Corp.PacifiCorp East Avista NF 7/8 JEFF LOLO454Powerex Corp.PacifiCorp East Avista SFP 7/8 JEFF LOLO455Powerex Corp.PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345456Powerex Corp.PacifiCorp East Sierra Pacific Power SFP 7/8 JEFF M345457Powerex Corp.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA458Powerex Corp.Bonneville Power Administration NorthWestern/PacifiCorp East NF 7/8 LAGRANDE BPAT.NWMT459Powerex Corp.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY460Powerex Corp.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE JBSN461Powerex Corp.Bonneville Power Administration Avista NF 7/8 LAGRANDE LOLO462Powerex Corp.Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345463Powerex Corp.Bonneville Power Administration Sierra Pacific Power SFP 7/8 LAGRANDE M345464Powerex Corp.Avista PacifiCorp East NF 7/8 LOLO BRDY465Powerex Corp.Avista PacifiCorp East SFP 7/8 LOLO BRDY466Powerex Corp.Avista PacifiCorp West NF 7/8 LOLO H500467Powerex Corp.Avista PacifiCorp West NF 7/8 LOLO HURR468Powerex Corp.Avista Bonneville Power Administration NF 7/8 LOLO LAGRANDE469Powerex Corp.Avista Sierra Pacific Power NF 7/8 LOLO M345470Powerex Corp.Avista Sierra Pacific Power SFP 7/8 LOLO M345471Powerex Corp.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 AVAT.NWMTTRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 472 Powerex Corp.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BORA 473 Powerex Corp.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT 474 Powerex Corp.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY 475 Powerex Corp.Sierra Pacific Power PacifiCorp East SFP 7/8 M345 BRDY 476 Powerex Corp.Sierra Pacific Power PacifiCorp West NF 7/8 M345 HURR 477 Powerex Corp.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 478 Powerex Corp.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE 479 Powerex Corp.Sierra Pacific Power Avista NF 7/8 M345 LOLO 480 Powerex Corp.Sierra Pacific Power Avista SFP 7/8 M345 LOLO 481 Powerex Corp.NorthWestern/PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 MLCK BPAT.NWMT 482 Powerex Corp.PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA 483 Powerex Corp.PacifiCorp West PacifiCorp East SFP 7/8 SMLK BORA 484 Powerex Corp.PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345 485 Powerex Corp.PacifiCorp West Sierra Pacific Power SFP 7/8 SMLK M345 486 Powerex Corp.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA 487 Powerex Corp.Idaho Power Company PacifiCorp East SFP 7/8 WALLAWALLA BORA 488 Powerex Corp.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BRDY 489 Powerex Corp.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA JBSN 490 Powerex Corp.Idaho Power Company Bonneville Power Administration NF 7/8 WALLAWALLA LAGRANDE 491 Powerex Corp.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345 492 Powerex Corp.Idaho Power Company Sierra Pacific Power SFP 7/8 WALLAWALLA M345 493 Prospector Windfarm, LLC NF 11 494 Puget Sound Energy PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 495 Puget Sound Energy PacifiCorp East Avista NF 7/8 JEFF LOLO 496 Rainbow Energy Marketing Corporation Idaho Power Company PacifiCorp East NF 7/8 BGSY JEFF 497 Rainbow Energy Marketing Corporation PacifiCorp East PacifiCorp East NF 7/8 BORA ANTE 498 Rainbow Energy Marketing Corporation PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA AVAT.NWMT 499 Rainbow Energy Marketing Corporation PacifiCorp East Bonneville Power Administration NF 7/8 BORA BPASID 500 Rainbow Energy Marketing Corporation PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT 501 Rainbow Energy Marketing Corporation PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE 502 Rainbow Energy Marketing Corporation PacifiCorp East Bonneville Power Administration SFP 7/8 BORA LAGRANDE 503 Rainbow Energy Marketing Corporation PacifiCorp East Avista NF 7/8 BORA LOLO 504 Rainbow Energy Marketing Corporation PacifiCorp East Avista SFP 7/8 BORA LOLO 505 Rainbow Energy Marketing Corporation PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345 506 Rainbow Energy Marketing Corporation PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA MLCK 507 Rainbow Energy Marketing Corporation NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345 508 Rainbow Energy Marketing Corporation PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMT TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 472 Powerex Corp.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BORA473Powerex Corp.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT474Powerex Corp.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY475Powerex Corp.Sierra Pacific Power PacifiCorp East SFP 7/8 M345 BRDY476Powerex Corp.Sierra Pacific Power PacifiCorp West NF 7/8 M345 HURR477Powerex Corp.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE478Powerex Corp.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE479Powerex Corp.Sierra Pacific Power Avista NF 7/8 M345 LOLO480Powerex Corp.Sierra Pacific Power Avista SFP 7/8 M345 LOLO481Powerex Corp.NorthWestern/PacifiCorp East NorthWestern/PacifiCorp East SFP 7/8 MLCK BPAT.NWMT482Powerex Corp.PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA483Powerex Corp.PacifiCorp West PacifiCorp East SFP 7/8 SMLK BORA484Powerex Corp.PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345485Powerex Corp.PacifiCorp West Sierra Pacific Power SFP 7/8 SMLK M345486Powerex Corp.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA487Powerex Corp.Idaho Power Company PacifiCorp East SFP 7/8 WALLAWALLA BORA488Powerex Corp.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BRDY489Powerex Corp.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA JBSN490Powerex Corp.Idaho Power Company Bonneville Power Administration NF 7/8 WALLAWALLA LAGRANDE491Powerex Corp.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345492Powerex Corp.Idaho Power Company Sierra Pacific Power SFP 7/8 WALLAWALLA M345493Prospector Windfarm, LLC NF 11494Puget Sound Energy PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE495Puget Sound Energy PacifiCorp East Avista NF 7/8 JEFF LOLO496Rainbow Energy MarketingCorporation Idaho Power Company PacifiCorp East NF 7/8 BGSY JEFF497Rainbow Energy MarketingCorporation PacifiCorp East PacifiCorp East NF 7/8 BORA ANTE498Rainbow Energy MarketingCorporation PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA AVAT.NWMT499Rainbow Energy MarketingCorporation PacifiCorp East Bonneville Power Administration NF 7/8 BORA BPASID500Rainbow Energy MarketingCorporation PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT501Rainbow Energy MarketingCorporation PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE502Rainbow Energy MarketingCorporation PacifiCorp East Bonneville Power Administration SFP 7/8 BORA LAGRANDE503Rainbow Energy MarketingCorporation PacifiCorp East Avista NF 7/8 BORA LOLO504Rainbow Energy MarketingCorporation PacifiCorp East Avista SFP 7/8 BORA LOLO505Rainbow Energy MarketingCorporation PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345506Rainbow Energy MarketingCorporation PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA MLCK507Rainbow Energy MarketingCorporation NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345508Rainbow Energy MarketingCorporation PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMTTRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 509 Rainbow Energy Marketing Corporation PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 510 Rainbow Energy Marketing Corporation PacifiCorp East Avista NF 7/8 BRDY LOLO 511 Rainbow Energy Marketing Corporation PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 512 Rainbow Energy Marketing Corporation PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 GSHN AVAT.NWMT 513 Rainbow Energy Marketing Corporation PacifiCorp East PacifiCorp West NF 7/8 GSHN HURR 514 Rainbow Energy Marketing Corporation PacifiCorp East Sierra Pacific Power NF 7/8 GSHN M345 515 Rainbow Energy Marketing Corporation PacifiCorp East Sierra Pacific Power SFP 7/8 GSHN M345 516 Rainbow Energy Marketing Corporation PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA 517 Rainbow Energy Marketing Corporation PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT 518 Rainbow Energy Marketing Corporation PacifiCorp East PacifiCorp East NF 7/8 JBSN GSHN 519 Rainbow Energy Marketing Corporation PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR 520 Rainbow Energy Marketing Corporation PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE 521 Rainbow Energy Marketing Corporation PacifiCorp East Avista NF 7/8 JBSN LOLO 522 Rainbow Energy Marketing Corporation PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345 523 Rainbow Energy Marketing Corporation PacifiCorp East PacifiCorp West NF 7/8 JBSN POP 524 Rainbow Energy Marketing Corporation PacifiCorp East Sierra Pacific Power NF 7/8 KPRT M345 525 Rainbow Energy Marketing Corporation Bonneville Power Administration NorthWestern/PacifiCorp East NF 7/8 LAGRANDE BPAT.NWMT 526 Rainbow Energy Marketing Corporation Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY 527 Rainbow Energy Marketing Corporation Bonneville Power Administration PacifiCorp West NF 7/8 LAGRANDE H500 528 Rainbow Energy Marketing Corporation Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345 529 Rainbow Energy Marketing Corporation Avista PacifiCorp East NF 7/8 LOLO BORA 530 Rainbow Energy Marketing Corporation Avista Bonneville Power Administration NF 7/8 LOLO LAGRANDE 531 Rainbow Energy Marketing Corporation Avista Sierra Pacific Power NF 7/8 LOLO M345 532 Rainbow Energy Marketing Corporation Sierra Pacific Power PacifiCorp East NF 7/8 M345 BORA 533 Rainbow Energy Marketing Corporation Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT 534 Rainbow Energy Marketing Corporation Sierra Pacific Power PacifiCorp East NF 7/8 M345 JBSN 535 Rainbow Energy Marketing Corporation Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 536 Rainbow Energy Marketing Corporation Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE 537 Rainbow Energy Marketing Corporation Sierra Pacific Power Avista NF 7/8 M345 LOLO TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 509 Rainbow Energy MarketingCorporation PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE510Rainbow Energy MarketingCorporation PacifiCorp East Avista NF 7/8 BRDY LOLO511Rainbow Energy MarketingCorporation PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345512Rainbow Energy MarketingCorporation PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 GSHN AVAT.NWMT513Rainbow Energy MarketingCorporation PacifiCorp East PacifiCorp West NF 7/8 GSHN HURR514Rainbow Energy MarketingCorporation PacifiCorp East Sierra Pacific Power NF 7/8 GSHN M345515Rainbow Energy MarketingCorporation PacifiCorp East Sierra Pacific Power SFP 7/8 GSHN M345516Rainbow Energy MarketingCorporation PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA517Rainbow Energy MarketingCorporation PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT518Rainbow Energy MarketingCorporation PacifiCorp East PacifiCorp East NF 7/8 JBSN GSHN519Rainbow Energy MarketingCorporation PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR520Rainbow Energy MarketingCorporation PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE521Rainbow Energy MarketingCorporation PacifiCorp East Avista NF 7/8 JBSN LOLO522Rainbow Energy MarketingCorporation PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345523Rainbow Energy MarketingCorporation PacifiCorp East PacifiCorp West NF 7/8 JBSN POP524Rainbow Energy MarketingCorporation PacifiCorp East Sierra Pacific Power NF 7/8 KPRT M345525Rainbow Energy MarketingCorporation Bonneville Power Administration NorthWestern/PacifiCorp East NF 7/8 LAGRANDE BPAT.NWMT526Rainbow Energy MarketingCorporation Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY527Rainbow Energy MarketingCorporation Bonneville Power Administration PacifiCorp West NF 7/8 LAGRANDE H500528Rainbow Energy MarketingCorporation Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345529Rainbow Energy MarketingCorporation Avista PacifiCorp East NF 7/8 LOLO BORA530Rainbow Energy MarketingCorporation Avista Bonneville Power Administration NF 7/8 LOLO LAGRANDE531Rainbow Energy MarketingCorporation Avista Sierra Pacific Power NF 7/8 LOLO M345532Rainbow Energy MarketingCorporation Sierra Pacific Power PacifiCorp East NF 7/8 M345 BORA533Rainbow Energy MarketingCorporation Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT534Rainbow Energy MarketingCorporation Sierra Pacific Power PacifiCorp East NF 7/8 M345 JBSN535Rainbow Energy MarketingCorporation Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE536Rainbow Energy MarketingCorporation Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE537Rainbow Energy MarketingCorporation Sierra Pacific Power Avista NF 7/8 M345 LOLOTRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 538 Rainbow Energy Marketing Corporation Sierra Pacific Power Avista SFP 7/8 M345 LOLO 539 Rainbow Energy Marketing Corporation PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA 540 Rainbow Energy Marketing Corporation PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345 541 Rainbow Energy Marketing Corporation Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA 542 Rainbow Energy Marketing Corporation Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA GSHN 543 Rainbow Energy Marketing Corporation Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA JBSN 544 Rainbow Energy Marketing Corporation Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345 545 Rockland Wind Farm, LLC NF 11 546 Riley Solar I Bonneville Power Administration Bonneville Power Administration NF 7/8 LAGRANDE LAGRANDE 547 Shell Energy North America (US), L.P.NF 11 548 Shell Energy North America (US), L.P.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT 549 Shell Energy North America (US), L.P.PacifiCorp East PacifiCorp West NF 7/8 BORA H500 550 Shell Energy North America (US), L.P.PacifiCorp East PacifiCorp West NF 7/8 BORA HURR 551 Shell Energy North America (US), L.P.PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE 552 Shell Energy North America (US), L.P.PacifiCorp East Avista NF 7/8 BORA LOLO 553 Shell Energy North America (US), L.P.PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345 554 Shell Energy North America (US), L.P.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BRDY 555 Shell Energy North America (US), L.P.NorthWestern/PacifiCorp East PacifiCorp West NF 7/8 BPAT.NWMT HURR 556 Shell Energy North America (US), L.P.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE 557 Shell Energy North America (US), L.P.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345 558 Shell Energy North America (US), L.P.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT 559 Shell Energy North America (US), L.P.PacifiCorp East PacifiCorp West NF 7/8 BRDY HURR 560 Shell Energy North America (US), L.P.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 561 Shell Energy North America (US), L.P.PacifiCorp East Avista NF 7/8 BRDY LOLO 562 Shell Energy North America (US), L.P.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 563 Shell Energy North America (US), L.P.PacifiCorp East Sierra Pacific Power SFP 7/8 BRDY M345 564 Shell Energy North America (US), L.P.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 GSHN BPAT.NWMT 565 Shell Energy North America (US), L.P.PacifiCorp East Bonneville Power Administration NF 7/8 GSHN LAGRANDE 566 Shell Energy North America (US), L.P.PacifiCorp West PacifiCorp East NF 7/8 HURR BORA TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 538 Rainbow Energy MarketingCorporation Sierra Pacific Power Avista SFP 7/8 M345 LOLO539Rainbow Energy MarketingCorporation PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA540Rainbow Energy MarketingCorporation PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345541Rainbow Energy MarketingCorporation Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA542Rainbow Energy MarketingCorporation Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA GSHN543Rainbow Energy MarketingCorporation Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA JBSN544Rainbow Energy MarketingCorporation Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345545Rockland Wind Farm, LLC NF 11546Riley Solar I Bonneville Power Administration Bonneville Power Administration NF 7/8 LAGRANDE LAGRANDE547Shell Energy North America(US), L.P.NF 11548Shell Energy North America(US), L.P.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT549Shell Energy North America(US), L.P.PacifiCorp East PacifiCorp West NF 7/8 BORA H500550Shell Energy North America(US), L.P.PacifiCorp East PacifiCorp West NF 7/8 BORA HURR551Shell Energy North America(US), L.P.PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE552Shell Energy North America(US), L.P.PacifiCorp East Avista NF 7/8 BORA LOLO553Shell Energy North America(US), L.P.PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345554Shell Energy North America(US), L.P.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BRDY555Shell Energy North America(US), L.P.NorthWestern/PacifiCorp East PacifiCorp West NF 7/8 BPAT.NWMT HURR556Shell Energy North America(US), L.P.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE557Shell Energy North America(US), L.P.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345558Shell Energy North America(US), L.P.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT559Shell Energy North America(US), L.P.PacifiCorp East PacifiCorp West NF 7/8 BRDY HURR560Shell Energy North America(US), L.P.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE561Shell Energy North America(US), L.P.PacifiCorp East Avista NF 7/8 BRDY LOLO562Shell Energy North America(US), L.P.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345563Shell Energy North America(US), L.P.PacifiCorp East Sierra Pacific Power SFP 7/8 BRDY M345564Shell Energy North America(US), L.P.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 GSHN BPAT.NWMT565Shell Energy North America(US), L.P.PacifiCorp East Bonneville Power Administration NF 7/8 GSHN LAGRANDE566Shell Energy North America(US), L.P.PacifiCorp West PacifiCorp East NF 7/8 HURR BORATRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 567 Shell Energy North America (US), L.P.PacifiCorp West NorthWestern/PacifiCorp East NF 7/8 HURR BPAT.NWMT 568 Shell Energy North America (US), L.P.PacifiCorp West Bonneville Power Administration NF 7/8 HURR LAGRANDE 569 Shell Energy North America (US), L.P.PacifiCorp West Sierra Pacific Power NF 7/8 HURR M345 570 Shell Energy North America (US), L.P.PacifiCorp East PacifiCorp West NF 7/8 JBSN H500 571 Shell Energy North America (US), L.P.PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR 572 Shell Energy North America (US), L.P.PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE 573 Shell Energy North America (US), L.P.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA 574 Shell Energy North America (US), L.P.Bonneville Power Administration NorthWestern/PacifiCorp East NF 7/8 LAGRANDE BPAT.NWMT 575 Shell Energy North America (US), L.P.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY 576 Shell Energy North America (US), L.P.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE JBSN 577 Shell Energy North America (US), L.P.Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345 578 Shell Energy North America (US), L.P.Idaho Power Company PacifiCorp East NF 7/8 LYPK ANTE 579 Shell Energy North America (US), L.P.Idaho Power Company PacifiCorp East NF 7/8 LYPK BORA 580 Shell Energy North America (US), L.P.Idaho Power Company NorthWestern/PacifiCorp East NF 7/8 LYPK BPAT.NWMT 581 Shell Energy North America (US), L.P.Idaho Power Company PacifiCorp East NF 7/8 LYPK BRDY 582 Shell Energy North America (US), L.P.Idaho Power Company PacifiCorp East SFP 7/8 LYPK BRDY 583 Shell Energy North America (US), L.P.Idaho Power Company PacifiCorp West NF 7/8 LYPK HURR 584 Shell Energy North America (US), L.P.Idaho Power Company Avista NF 7/8 LYPK LOLO 585 Shell Energy North America (US), L.P.Idaho Power Company Sierra Pacific Power NF 7/8 LYPK M345 586 Shell Energy North America (US), L.P.Idaho Power Company Sierra Pacific Power SFP 7/8 LYPK M345 587 Shell Energy North America (US), L.P.Idaho Power Company PacifiCorp West NF 7/8 LYPK M500 588 Shell Energy North America (US), L.P.Idaho Power Company NorthWestern/PacifiCorp East NF 7/8 LYPK MLCK 589 Shell Energy North America (US), L.P.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT 590 Shell Energy North America (US), L.P.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY 591 Shell Energy North America (US), L.P.Sierra Pacific Power PacifiCorp West NF 7/8 M345 HURR 592 Shell Energy North America (US), L.P.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 593 Shell Energy North America (US), L.P.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE 594 Shell Energy North America (US), L.P.Sierra Pacific Power Avista NF 7/8 M345 LOLO TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 567 Shell Energy North America(US), L.P.PacifiCorp West NorthWestern/PacifiCorp East NF 7/8 HURR BPAT.NWMT568Shell Energy North America(US), L.P.PacifiCorp West Bonneville Power Administration NF 7/8 HURR LAGRANDE569Shell Energy North America(US), L.P.PacifiCorp West Sierra Pacific Power NF 7/8 HURR M345570Shell Energy North America(US), L.P.PacifiCorp East PacifiCorp West NF 7/8 JBSN H500571Shell Energy North America(US), L.P.PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR572Shell Energy North America(US), L.P.PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE573Shell Energy North America(US), L.P.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA574Shell Energy North America(US), L.P.Bonneville Power Administration NorthWestern/PacifiCorp East NF 7/8 LAGRANDE BPAT.NWMT575Shell Energy North America(US), L.P.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY576Shell Energy North America(US), L.P.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE JBSN577Shell Energy North America(US), L.P.Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345578Shell Energy North America(US), L.P.Idaho Power Company PacifiCorp East NF 7/8 LYPK ANTE579Shell Energy North America(US), L.P.Idaho Power Company PacifiCorp East NF 7/8 LYPK BORA580Shell Energy North America(US), L.P.Idaho Power Company NorthWestern/PacifiCorp East NF 7/8 LYPK BPAT.NWMT581Shell Energy North America(US), L.P.Idaho Power Company PacifiCorp East NF 7/8 LYPK BRDY582Shell Energy North America(US), L.P.Idaho Power Company PacifiCorp East SFP 7/8 LYPK BRDY583Shell Energy North America(US), L.P.Idaho Power Company PacifiCorp West NF 7/8 LYPK HURR584Shell Energy North America(US), L.P.Idaho Power Company Avista NF 7/8 LYPK LOLO585Shell Energy North America(US), L.P.Idaho Power Company Sierra Pacific Power NF 7/8 LYPK M345586Shell Energy North America(US), L.P.Idaho Power Company Sierra Pacific Power SFP 7/8 LYPK M345587Shell Energy North America(US), L.P.Idaho Power Company PacifiCorp West NF 7/8 LYPK M500588Shell Energy North America(US), L.P.Idaho Power Company NorthWestern/PacifiCorp East NF 7/8 LYPK MLCK589Shell Energy North America(US), L.P.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT590Shell Energy North America(US), L.P.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY591Shell Energy North America(US), L.P.Sierra Pacific Power PacifiCorp West NF 7/8 M345 HURR592Shell Energy North America(US), L.P.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE593Shell Energy North America(US), L.P.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE594Shell Energy North America(US), L.P.Sierra Pacific Power Avista NF 7/8 M345 LOLOTRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 595 Shell Energy North America (US), L.P.Sierra Pacific Power Avista SFP 7/8 M345 LOLO 596 Shell Energy North America (US), L.P.PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345 597 Shell Energy North America (US), L.P.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA 598 Shell Energy North America (US), L.P.Idaho Power Company NorthWestern/PacifiCorp East NF 7/8 WALLAWALLA BPAT.NWMT 599 Shell Energy North America (US), L.P.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BRDY 600 Shell Energy North America (US), L.P.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA JBSN 601 Shell Energy North America (US), L.P.Idaho Power Company Bonneville Power Administration NF 7/8 WALLAWALLA LAGRANDE 602 Shell Energy North America (US), L.P.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345 603 Shell Energy North America (US), L.P.Idaho Power Company Sierra Pacific Power SFP 7/8 WALLAWALLA M345 604 SociVolta, Inc.NF 7/8 605 Starvation Solar I, LLC Bonneville Power Administration Bonneville Power Administration NF 7/8 LAGRANDE LAGRANDE 606 Suntex Solar, LLC Bonneville Power Administration Bonneville Power Administration NF 7/8 LAGRANDE LAGRANDE 607 TEC Energy Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 608 TEC Energy Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345 609 TEC Energy Inc.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 AVAT.NWMT 610 TEC Energy Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY 611 TEC Energy Inc.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 612 TEC Energy Inc.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 MLCK 613 Tenaska Power Services PacifiCorp East Sierra Pacific Power NF 7/8 GSHN M345 614 Tenaska Power Services PacifiCorp East Sierra Pacific Power SFP 7/8 GSHN M345 615 Tenaska Power Services PacifiCorp East PacifiCorp West NF 7/8 JBSN POP 616 Tenaska Power Services Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY 617 Tenaska Power Services Avista PacifiCorp East NF 7/8 LOLO BRDY 618 Tenaska Power Services Idaho Power Company PacifiCorp East NF 7/8 MDSK GSHN 619 Tenaska Power Services Idaho Power Company PacifiCorp East SFP 7/8 MDSK GSHN 620 Tenaska Power Services Idaho Power Company Sierra Pacific Power NF 7/8 MDSK M345 621 Tenaska Power Services Idaho Power Company Sierra Pacific Power SFP 7/8 MDSK M345 622 The Energy Authority, Inc.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 AVAT.NWMT M345 623 The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA ANTE 624 The Energy Authority, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT 625 The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA BRDY 626 The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 BORA H500 627 The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 BORA HURR 628 The Energy Authority, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE 629 The Energy Authority, Inc.PacifiCorp East Avista NF 7/8 BORA LOLO 630 The Energy Authority, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345 631 The Energy Authority, Inc.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BORA 632 The Energy Authority, Inc.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BRDY 633 The Energy Authority, Inc.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 595 Shell Energy North America(US), L.P.Sierra Pacific Power Avista SFP 7/8 M345 LOLO596Shell Energy North America(US), L.P.PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345597Shell Energy North America(US), L.P.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA598Shell Energy North America(US), L.P.Idaho Power Company NorthWestern/PacifiCorp East NF 7/8 WALLAWALLA BPAT.NWMT599Shell Energy North America(US), L.P.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BRDY600Shell Energy North America(US), L.P.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA JBSN601Shell Energy North America(US), L.P.Idaho Power Company Bonneville Power Administration NF 7/8 WALLAWALLA LAGRANDE602Shell Energy North America(US), L.P.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345603Shell Energy North America(US), L.P.Idaho Power Company Sierra Pacific Power SFP 7/8 WALLAWALLA M345604SociVolta, Inc.NF 7/8605Starvation Solar I, LLC Bonneville Power Administration Bonneville Power Administration NF 7/8 LAGRANDE LAGRANDE606Suntex Solar, LLC Bonneville Power Administration Bonneville Power Administration NF 7/8 LAGRANDE LAGRANDE607TEC Energy Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345608TEC Energy Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345609TEC Energy Inc.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 AVAT.NWMT610TEC Energy Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BRDY611TEC Energy Inc.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE612TEC Energy Inc.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 MLCK613Tenaska Power Services PacifiCorp East Sierra Pacific Power NF 7/8 GSHN M345614Tenaska Power Services PacifiCorp East Sierra Pacific Power SFP 7/8 GSHN M345615Tenaska Power Services PacifiCorp East PacifiCorp West NF 7/8 JBSN POP616Tenaska Power Services Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY617Tenaska Power Services Avista PacifiCorp East NF 7/8 LOLO BRDY618Tenaska Power Services Idaho Power Company PacifiCorp East NF 7/8 MDSK GSHN619Tenaska Power Services Idaho Power Company PacifiCorp East SFP 7/8 MDSK GSHN620Tenaska Power Services Idaho Power Company Sierra Pacific Power NF 7/8 MDSK M345621Tenaska Power Services Idaho Power Company Sierra Pacific Power SFP 7/8 MDSK M345622The Energy Authority, Inc.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 AVAT.NWMT M345623The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA ANTE624The Energy Authority, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT625The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA BRDY626The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 BORA H500627The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 BORA HURR628The Energy Authority, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE629The Energy Authority, Inc.PacifiCorp East Avista NF 7/8 BORA LOLO630The Energy Authority, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345631The Energy Authority, Inc.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BORA632The Energy Authority, Inc.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BRDY633The Energy Authority, Inc.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDETRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 634 The Energy Authority, Inc.NorthWestern/PacifiCorp East Bonneville Power Administration SFP 7/8 BPAT.NWMT LAGRANDE 635 The Energy Authority, Inc.NorthWestern/PacifiCorp East Avista NF 7/8 BPAT.NWMT LOLO 636 The Energy Authority, Inc.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345 637 The Energy Authority, Inc.NorthWestern/PacifiCorp East Sierra Pacific Power SFP 7/8 BPAT.NWMT M345 638 The Energy Authority, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMT 639 The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 BRDY BORA 640 The Energy Authority, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT 641 The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 BRDY HURR 642 The Energy Authority, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 643 The Energy Authority, Inc.PacifiCorp East Avista NF 7/8 BRDY LOLO 644 The Energy Authority, Inc.PacifiCorp East Avista SFP 7/8 BRDY LOLo 645 The Energy Authority, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 646 The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 GSHN HURR 647 The Energy Authority, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 GSHN LAGRANDE 648 The Energy Authority, Inc.PacifiCorp East Avista NF 7/8 GSHN LOLO 649 The Energy Authority, Inc.PacifiCorp West PacifiCorp East NF 7/8 H500 BORA 650 The Energy Authority, Inc.PacifiCorp West PacifiCorp East NF 7/8 HURR BORA 651 The Energy Authority, Inc.PacifiCorp West Avista NF 7/8 HURR LOLO 652 The Energy Authority, Inc.PacifiCorp West Sierra Pacific Power NF 7/8 HURR M345 653 The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA 654 The Energy Authority, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT 655 The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY 656 The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 JBSN GSHN 657 The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN H500 658 The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR 659 The Energy Authority, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE 660 The Energy Authority, Inc.PacifiCorp East Avista NF 7/8 JBSN LOLO 661 The Energy Authority, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345 662 The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN POP 663 The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 JEFF BORA 664 The Energy Authority, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JEFF LAGRANDE 665 The Energy Authority, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345 666 The Energy Authority, Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA 667 The Energy Authority, Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY 668 The Energy Authority, Inc.Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345 669 The Energy Authority, Inc.Avista PacifiCorp East NF 7/8 LOLO BORA 670 The Energy Authority, Inc.Avista PacifiCorp East NF 7/8 LOLO BRDY 671 The Energy Authority, Inc.Avista Sierra Pacific Power NF 7/8 LOLO M345 672 The Energy Authority, Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BORA 673 The Energy Authority, Inc.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT 674 The Energy Authority, Inc.Sierra Pacific Power NorthWestern/PacifiCorp East SFP 7/8 M345 BPAT.NWMT 675 The Energy Authority, Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 GSHN 676 The Energy Authority, Inc.Sierra Pacific Power PacifiCorp West NF 7/8 M345 H500 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 634 The Energy Authority, Inc.NorthWestern/PacifiCorp East Bonneville Power Administration SFP 7/8 BPAT.NWMT LAGRANDE635The Energy Authority, Inc.NorthWestern/PacifiCorp East Avista NF 7/8 BPAT.NWMT LOLO636The Energy Authority, Inc.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345637The Energy Authority, Inc.NorthWestern/PacifiCorp East Sierra Pacific Power SFP 7/8 BPAT.NWMT M345638The Energy Authority, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMT639The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 BRDY BORA640The Energy Authority, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT641The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 BRDY HURR642The Energy Authority, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE643The Energy Authority, Inc.PacifiCorp East Avista NF 7/8 BRDY LOLO644The Energy Authority, Inc.PacifiCorp East Avista SFP 7/8 BRDY LOLo645The Energy Authority, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345646The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 GSHN HURR647The Energy Authority, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 GSHN LAGRANDE648The Energy Authority, Inc.PacifiCorp East Avista NF 7/8 GSHN LOLO649The Energy Authority, Inc.PacifiCorp West PacifiCorp East NF 7/8 H500 BORA650The Energy Authority, Inc.PacifiCorp West PacifiCorp East NF 7/8 HURR BORA651The Energy Authority, Inc.PacifiCorp West Avista NF 7/8 HURR LOLO652The Energy Authority, Inc.PacifiCorp West Sierra Pacific Power NF 7/8 HURR M345653The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA654The Energy Authority, Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT655The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY656The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 JBSN GSHN657The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN H500658The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR659The Energy Authority, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE660The Energy Authority, Inc.PacifiCorp East Avista NF 7/8 JBSN LOLO661The Energy Authority, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345662The Energy Authority, Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN POP663The Energy Authority, Inc.PacifiCorp East PacifiCorp East NF 7/8 JEFF BORA664The Energy Authority, Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JEFF LAGRANDE665The Energy Authority, Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345666The Energy Authority, Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA667The Energy Authority, Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY668The Energy Authority, Inc.Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345669The Energy Authority, Inc.Avista PacifiCorp East NF 7/8 LOLO BORA670The Energy Authority, Inc.Avista PacifiCorp East NF 7/8 LOLO BRDY671The Energy Authority, Inc.Avista Sierra Pacific Power NF 7/8 LOLO M345672The Energy Authority, Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 BORA673The Energy Authority, Inc.Sierra Pacific Power NorthWestern/PacifiCorp East NF 7/8 M345 BPAT.NWMT674The Energy Authority, Inc.Sierra Pacific Power NorthWestern/PacifiCorp East SFP 7/8 M345 BPAT.NWMT675The Energy Authority, Inc.Sierra Pacific Power PacifiCorp East NF 7/8 M345 GSHN676The Energy Authority, Inc.Sierra Pacific Power PacifiCorp West NF 7/8 M345 H500TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 677 The Energy Authority, Inc.Sierra Pacific Power PacifiCorp West SFP 7/8 M345 H500 678 The Energy Authority, Inc.Sierra Pacific Power PacifiCorp West NF 7/8 M345 HURR 679 The Energy Authority, Inc.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 680 The Energy Authority, Inc.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE 681 The Energy Authority, Inc.Sierra Pacific Power Avista NF 7/8 M345 LOLO 682 The Energy Authority, Inc.Sierra Pacific Power PacifiCorp West SFP 7/8 M345 M500 683 The Energy Authority, Inc.PacifiCorp West PacifiCorp East NF 7/8 POP BORA 684 The Energy Authority, Inc.PacifiCorp West Sierra Pacific Power NF 7/8 POP M345 685 The Energy Authority, Inc.PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA 686 The Energy Authority, Inc.PacifiCorp West PacifiCorp East NF 7/8 SMLK BRDY 687 The Energy Authority, Inc.PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345 688 The Energy Authority, Inc.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA 689 The Energy Authority, Inc.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345 690 Thunderegg Solar Center, LLC NF 11 691 TransAlta Energy Marketing (US) Inc.PacifiCorp East Bonneville Power Administration NF 7/8 ANTE LAGRANDE 692 TransAlta Energy Marketing (US) Inc.Idaho Power Company PacifiCorp East NF 7/8 BGSY JEFF 693 TransAlta Energy Marketing (US) Inc.Idaho Power Company PacifiCorp East SFP 7/8 BGSY JEFF 694 TransAlta Energy Marketing (US) Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA ANTE 695 TransAlta Energy Marketing (US) Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT 696 TransAlta Energy Marketing (US) Inc.PacifiCorp East PacifiCorp West NF 7/8 BORA HURR 697 TransAlta Energy Marketing (US) Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE 698 TransAlta Energy Marketing (US) Inc.PacifiCorp East Avista NF 7/8 BORA LOLO 699 TransAlta Energy Marketing (US) Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345 700 TransAlta Energy Marketing (US) Inc.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BORA 701 TransAlta Energy Marketing (US) Inc.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE 702 TransAlta Energy Marketing (US) Inc.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345 703 TransAlta Energy Marketing (US) Inc.PacifiCorp East PacifiCorp East NF 7/8 BRDY ANTE 704 TransAlta Energy Marketing (US) Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMT 705 TransAlta Energy Marketing (US) Inc.PacifiCorp East PacifiCorp East NF 7/8 BRDY BORA 706 TransAlta Energy Marketing (US) Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT 707 TransAlta Energy Marketing (US) Inc.PacifiCorp East PacifiCorp West NF 7/8 BRDY HURR 708 TransAlta Energy Marketing (US) Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE 709 TransAlta Energy Marketing (US) Inc.PacifiCorp East Avista NF 7/8 BRDY LOLO 710 TransAlta Energy Marketing (US) Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 677 The Energy Authority, Inc.Sierra Pacific Power PacifiCorp West SFP 7/8 M345 H500678The Energy Authority, Inc.Sierra Pacific Power PacifiCorp West NF 7/8 M345 HURR679The Energy Authority, Inc.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE680The Energy Authority, Inc.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE681The Energy Authority, Inc.Sierra Pacific Power Avista NF 7/8 M345 LOLO682The Energy Authority, Inc.Sierra Pacific Power PacifiCorp West SFP 7/8 M345 M500683The Energy Authority, Inc.PacifiCorp West PacifiCorp East NF 7/8 POP BORA684The Energy Authority, Inc.PacifiCorp West Sierra Pacific Power NF 7/8 POP M345685The Energy Authority, Inc.PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA686The Energy Authority, Inc.PacifiCorp West PacifiCorp East NF 7/8 SMLK BRDY687The Energy Authority, Inc.PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345688The Energy Authority, Inc.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA689The Energy Authority, Inc.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345690Thunderegg Solar Center, LLC NF 11691TransAlta Energy Marketing(US) Inc.PacifiCorp East Bonneville Power Administration NF 7/8 ANTE LAGRANDE692TransAlta Energy Marketing(US) Inc.Idaho Power Company PacifiCorp East NF 7/8 BGSY JEFF693TransAlta Energy Marketing(US) Inc.Idaho Power Company PacifiCorp East SFP 7/8 BGSY JEFF694TransAlta Energy Marketing(US) Inc.PacifiCorp East PacifiCorp East NF 7/8 BORA ANTE695TransAlta Energy Marketing(US) Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BORA BPAT.NWMT696TransAlta Energy Marketing(US) Inc.PacifiCorp East PacifiCorp West NF 7/8 BORA HURR697TransAlta Energy Marketing(US) Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BORA LAGRANDE698TransAlta Energy Marketing(US) Inc.PacifiCorp East Avista NF 7/8 BORA LOLO699TransAlta Energy Marketing(US) Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BORA M345700TransAlta Energy Marketing(US) Inc.NorthWestern/PacifiCorp East PacifiCorp East NF 7/8 BPAT.NWMT BORA701TransAlta Energy Marketing(US) Inc.NorthWestern/PacifiCorp East Bonneville Power Administration NF 7/8 BPAT.NWMT LAGRANDE702TransAlta Energy Marketing(US) Inc.NorthWestern/PacifiCorp East Sierra Pacific Power NF 7/8 BPAT.NWMT M345703TransAlta Energy Marketing(US) Inc.PacifiCorp East PacifiCorp East NF 7/8 BRDY ANTE704TransAlta Energy Marketing(US) Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY AVAT.NWMT705TransAlta Energy Marketing(US) Inc.PacifiCorp East PacifiCorp East NF 7/8 BRDY BORA706TransAlta Energy Marketing(US) Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 BRDY BPAT.NWMT707TransAlta Energy Marketing(US) Inc.PacifiCorp East PacifiCorp West NF 7/8 BRDY HURR708TransAlta Energy Marketing(US) Inc.PacifiCorp East Bonneville Power Administration NF 7/8 BRDY LAGRANDE709TransAlta Energy Marketing(US) Inc.PacifiCorp East Avista NF 7/8 BRDY LOLO710TransAlta Energy Marketing(US) Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 711 TransAlta Energy Marketing (US) Inc.PacifiCorp West PacifiCorp East NF 7/8 HURR BORA 712 TransAlta Energy Marketing (US) Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN AVAT.NWMT 713 TransAlta Energy Marketing (US) Inc.PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA 714 TransAlta Energy Marketing (US) Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT 715 TransAlta Energy Marketing (US) Inc.PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY 716 TransAlta Energy Marketing (US) Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR 717 TransAlta Energy Marketing (US) Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE 718 TransAlta Energy Marketing (US) Inc.PacifiCorp East Avista NF 7/8 JBSN LOLO 719 TransAlta Energy Marketing (US) Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345 720 TransAlta Energy Marketing (US) Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN POP 721 TransAlta Energy Marketing (US) Inc.PacifiCorp East PacifiCorp East NF 7/8 JEFF BORA 722 TransAlta Energy Marketing (US) Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JEFF LAGRANDE 723 TransAlta Energy Marketing (US) Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA 724 TransAlta Energy Marketing (US) Inc.Bonneville Power Administration NorthWestern/PacifiCorp East NF 7/8 LAGRANDE BPAT.NWMT 725 TransAlta Energy Marketing (US) Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY 726 TransAlta Energy Marketing (US) Inc.Bonneville Power Administration PacifiCorp West NF 7/8 LAGRANDE HURR 727 TransAlta Energy Marketing (US) Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE JBSN 728 TransAlta Energy Marketing (US) Inc.Bonneville Power Administration Avista NF 7/8 LAGRANDE LOLO 729 TransAlta Energy Marketing (US) Inc.Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345 730 TransAlta Energy Marketing (US) Inc.Avista PacifiCorp East NF 7/8 LOLO BORA 731 TransAlta Energy Marketing (US) Inc.Avista NorthWestern/PacifiCorp East NF 7/8 LOLO BPAT.NWMT 732 TransAlta Energy Marketing (US) Inc.Avista PacifiCorp East NF 7/8 LOLO BRDY 733 TransAlta Energy Marketing (US) Inc.Avista Sierra Pacific Power NF 7/8 LOLO M345 734 TransAlta Energy Marketing (US) Inc.Sierra Pacific Power PacifiCorp West NF 7/8 M345 H500 735 TransAlta Energy Marketing (US) Inc.Sierra Pacific Power PacifiCorp West NF 7/8 M345 HURR 736 TransAlta Energy Marketing (US) Inc.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE 737 TransAlta Energy Marketing (US) Inc.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE 738 TransAlta Energy Marketing (US) Inc.Sierra Pacific Power Avista NF 7/8 M345 LOLO 739 TransAlta Energy Marketing (US) Inc.PacifiCorp West PacifiCorp East NF 7/8 SMLK BORA TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) FERC FORM NO. 1 (ED. 12-90) Page 328-330 711 TransAlta Energy Marketing(US) Inc.PacifiCorp West PacifiCorp East NF 7/8 HURR BORA712TransAlta Energy Marketing(US) Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN AVAT.NWMT713TransAlta Energy Marketing(US) Inc.PacifiCorp East PacifiCorp East NF 7/8 JBSN BORA714TransAlta Energy Marketing(US) Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN BPAT.NWMT715TransAlta Energy Marketing(US) Inc.PacifiCorp East PacifiCorp East NF 7/8 JBSN BRDY716TransAlta Energy Marketing(US) Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN HURR717TransAlta Energy Marketing(US) Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JBSN LAGRANDE718TransAlta Energy Marketing(US) Inc.PacifiCorp East Avista NF 7/8 JBSN LOLO719TransAlta Energy Marketing(US) Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JBSN M345720TransAlta Energy Marketing(US) Inc.PacifiCorp East PacifiCorp West NF 7/8 JBSN POP721TransAlta Energy Marketing(US) Inc.PacifiCorp East PacifiCorp East NF 7/8 JEFF BORA722TransAlta Energy Marketing(US) Inc.PacifiCorp East Bonneville Power Administration NF 7/8 JEFF LAGRANDE723TransAlta Energy Marketing(US) Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BORA724TransAlta Energy Marketing(US) Inc.Bonneville Power Administration NorthWestern/PacifiCorp East NF 7/8 LAGRANDE BPAT.NWMT725TransAlta Energy Marketing(US) Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE BRDY726TransAlta Energy Marketing(US) Inc.Bonneville Power Administration PacifiCorp West NF 7/8 LAGRANDE HURR727TransAlta Energy Marketing(US) Inc.Bonneville Power Administration PacifiCorp East NF 7/8 LAGRANDE JBSN728TransAlta Energy Marketing(US) Inc.Bonneville Power Administration Avista NF 7/8 LAGRANDE LOLO729TransAlta Energy Marketing(US) Inc.Bonneville Power Administration Sierra Pacific Power NF 7/8 LAGRANDE M345730TransAlta Energy Marketing(US) Inc.Avista PacifiCorp East NF 7/8 LOLO BORA731TransAlta Energy Marketing(US) Inc.Avista NorthWestern/PacifiCorp East NF 7/8 LOLO BPAT.NWMT732TransAlta Energy Marketing(US) Inc.Avista PacifiCorp East NF 7/8 LOLO BRDY733TransAlta Energy Marketing(US) Inc.Avista Sierra Pacific Power NF 7/8 LOLO M345734TransAlta Energy Marketing(US) Inc.Sierra Pacific Power PacifiCorp West NF 7/8 M345 H500735TransAlta Energy Marketing(US) Inc.Sierra Pacific Power PacifiCorp West NF 7/8 M345 HURR736TransAlta Energy Marketing(US) Inc.Sierra Pacific Power Bonneville Power Administration NF 7/8 M345 LAGRANDE737TransAlta Energy Marketing(US) Inc.Sierra Pacific Power Bonneville Power Administration SFP 7/8 M345 LAGRANDE738TransAlta Energy Marketing(US) Inc.Sierra Pacific Power Avista NF 7/8 M345 LOLO739TransAlta Energy Marketing(US) Inc.PacifiCorp West PacifiCorp East NF 7/8 SMLK BORATRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g)FERC FORM NO. 1 (ED. 12-90)Page 328-330 740 TransAlta Energy Marketing (US) Inc.PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345 741 TransAlta Energy Marketing (US) Inc.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA 742 TransAlta Energy Marketing (US) Inc.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA JBSN 743 TransAlta Energy Marketing (US) Inc.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345 744 Vitol Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345 745 Vitol Inc.PacifiCorp East Sierra Pacific Power SFP 7/8 BRDY M345 746 Vitol Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN MLCK 747 Vitol Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345 748 Vitol Inc.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345 749 West Hines Solar, LLC Bonneville Power Administration Bonneville Power Administration NF 7/8 LAGRANDE LAGRANDE 750 Willow Springs Windfarm, LLC NF 11 35 TOTAL FERC FORM NO. 1 (ED. 12-90) Page 328-330 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") Line No. Payment By (Company of Public Authority) (Footnote Affiliation) (a) Energy Received From (Company of Public Authority) (Footnote Affiliation) (b) Energy Delivered To (Company of Public Authority) (Footnote Affiliation) (c) Statistical Classification (d) Ferc Rate Schedule of Tariff Number (e) Point of Receipt (Substation or Other Designation) (f) Point of Delivery (Substation or Other Designation) (g) TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR REVENUE FROM TRANSMISSION OF ELECTRICITY FOR REVENUE FROM TRANSMISSION OF ELECTRICITY FOR REVENUE FROM TRANSMISSION OF FERC FORM NO. 1 (ED. 12-90) Page 328-330 740 TransAlta Energy Marketing(US) Inc.PacifiCorp West Sierra Pacific Power NF 7/8 SMLK M345741TransAlta Energy Marketing(US) Inc.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA BORA742TransAlta Energy Marketing(US) Inc.Idaho Power Company PacifiCorp East NF 7/8 WALLAWALLA JBSN743TransAlta Energy Marketing(US) Inc.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345744Vitol Inc.PacifiCorp East Sierra Pacific Power NF 7/8 BRDY M345745Vitol Inc.PacifiCorp East Sierra Pacific Power SFP 7/8 BRDY M345746Vitol Inc.PacifiCorp East NorthWestern/PacifiCorp East NF 7/8 JBSN MLCK747Vitol Inc.PacifiCorp East Sierra Pacific Power NF 7/8 JEFF M345748Vitol Inc.Idaho Power Company Sierra Pacific Power NF 7/8 WALLAWALLA M345749West Hines Solar, LLC Bonneville Power Administration Bonneville Power Administration NF 7/8 LAGRANDE LAGRANDE750Willow Springs Windfarm, LLC NF 1135TOTALFERC FORM NO. 1 (ED. 12-90)Page 328-330TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")LineNo.Payment By (Company of PublicAuthority) (Footnote Affiliation)(a)Energy Received From (Company ofPublic Authority) (FootnoteAffiliation)(b)Energy Delivered To (Company ofPublic Authority) (FootnoteAffiliation)(c)StatisticalClassification(d)Ferc RateSchedule ofTariff Number(e)Point of Receipt(Substation orOtherDesignation)(f)Point ofDelivery(Substation orOtherDesignation)(g) TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR REVENUE FROM TRANSMISSION OF ELECTRICITY FOR REVENUE FROM TRANSMISSION OF ELECTRICITY FOR REVENUE FROM TRANSMISSION OF FERC FORM NO. 1 (ED. 12-90) Page 328-330 TRANSFER OF ENERGY TRANSFER OF ENERGY ELECTRICITY FOR OTHERS ELECTRICITY FOR OTHERS ELECTRICITY FOR OTHERS OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) 1 (m)363,434 363,434 1,941,522 138,060 2,079,582 2 40,219 40,219 1,534,652 150,804 1,685,456 3 1,421,596 1,421,596 7,247,051 480,284 7,727,335 4 9,778 9,778 15,831 15,831 5 331,841 331,841 108,394 108,394 6 2,223 2,223 12,602 957 13,559 7 14,350 14,350 55,022 55,022 8 0 0 2,938 2,938 9 272,509 272,509 4,531,221 4,531,221 10 268,210 268,210 3,874,975 3,874,975 11 1,605,221 1,605,221 7,531,202 7,531,202 12 32,337 32,337 3,156,230 3,156,230 13 85,198 85,198 3,124,980 3,124,980 14 450,418 450,418 3,124,980 3,124,980 15 280,605 280,605 6,249,960 6,249,960 16 82,491 82,491 2,218,736 2,218,736 17 0 0 62,500 62,500 18 7,944 7,944 62,500 62,500 19 10 10 36 36 20 0 0 1,309 1,309 21 0 0 1,309 1,309 22 148 148 1,479 1,479 23 1,451 1,451 14,501 14,501 24 101 101 1,009 1,009 25 204 204 2,039 2,039 26 112 112 1,119 1,119 27 192 192 1,919 1,919 28 527 527 5,267 5,267 29 101 101 1,009 1,009 30 6,890 6,890 68,856 68,856 31 725 725 7,245 7,245 32 172 172 878 878 33 25 25 128 128 34 1,288 1,288 6,577 6,577 35 1,070 1,070 5,464 5,464 36 100 100 511 511 37 52 52 493 493 38 150 150 1,422 1,422 39 13 13 123 123 40 56 56 531 531 41 1,409 1,409 13,359 13,359 42 329 329 3,119 3,119 FERC FORM NO. 1 (ED. 12-90) Page 328-330 TRANSFER OF ENERGY TRANSFER OF ENERGY ELECTRICITY FOROTHERS ELECTRICITY FOROTHERS ELECTRICITY FOROTHERS OFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)1 (m)363,434 363,434 1,941,522 138,060 2,079,582240,219 40,219 1,534,652 150,804 1,685,45631,421,596 1,421,596 7,247,051 480,284 7,727,33549,778 9,778 15,831 15,8315331,841 331,841 108,394 108,39462,223 2,223 12,602 957 13,559714,350 14,350 55,022 55,0228002,938 2,9389272,509 272,509 4,531,221 4,531,22110268,210 268,210 3,874,975 3,874,975111,605,221 1,605,221 7,531,202 7,531,2021232,337 32,337 3,156,230 3,156,2301385,198 85,198 3,124,980 3,124,98014450,418 450,418 3,124,980 3,124,98015280,605 280,605 6,249,960 6,249,9601682,491 82,491 2,218,736 2,218,736170062,500 62,500187,944 7,944 62,500 62,500191010363620001,309 1,30921001,309 1,309221481481,479 1,479231,451 1,451 14,501 14,501241011011,009 1,009252042042,039 2,039261121121,119 1,119271921921,919 1,919285275275,267 5,267291011011,009 1,009306,890 6,890 68,856 68,856317257257,245 7,24532172172878878332525128128341,288 1,288 6,577 6,577351,070 1,070 5,464 5,46436100100511511375252493493381501501,422 1,422391313123123405656531531411,409 1,409 13,359 13,359423293293,119 3,119FERC FORM NO. 1 (ED. 12-90)Page 328-330 43 1 1 9 9 44 0 0 4,843 4,843 45 50 50 314 314 46 14 14 88 88 47 106 106 666 666 48 366 366 2,299 2,299 49 5 5 31 31 50 572 572 3,593 3,593 51 6,257 6,257 39,302 39,302 52 1,479 1,479 9,290 9,290 53 3,078 3,078 19,334 19,334 54 1,355 1,355 8,511 8,511 55 1,975 1,975 12,405 12,405 56 2,682 2,682 16,846 16,846 57 32 32 201 201 58 2 2 13 13 59 1,088 1,088 6,834 6,834 60 709 709 4,453 4,453 61 275 275 2,506 2,506 62 164 164 7,373 7,373 63 21 21 944 944 64 1 1 45 45 65 581 581 7,101 7,101 66 581 581 7,101 7,101 67 1,546 1,546 18,896 18,896 68 360 360 4,400 4,400 69 1,170 1,170 8,690 8,690 70 29 29 215 215 71 80 80 594 594 72 602 602 4,471 4,471 73 400 400 3,019 3,019 74 15 15 113 113 75 86 86 649 649 76 58 58 438 438 77 0 0 4,843 4,843 78 300 300 5,098 5,098 79 164 164 2,787 2,787 80 351 351 5,965 5,965 81 600 600 10,196 10,196 82 311 311 5,285 5,285 83 1,127 1,127 19,152 19,152 84 131 131 2,226 2,226 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 43 1 1 9 944004,843 4,843455050314314461414888847106106666666483663662,299 2,29949553131505725723,593 3,593516,257 6,257 39,302 39,302521,479 1,479 9,290 9,290533,078 3,078 19,334 19,334541,355 1,355 8,511 8,511551,975 1,975 12,405 12,405562,682 2,682 16,846 16,84657323220120158221313591,088 1,088 6,834 6,834607097094,453 4,453612752752,506 2,506621641647,373 7,37363212194494464114545655815817,101 7,101665815817,101 7,101671,546 1,546 18,896 18,896683603604,400 4,400691,170 1,170 8,690 8,690702929215215718080594594726026024,471 4,471734004003,019 3,01974151511311375868664964976585843843877004,843 4,843783003005,098 5,098791641642,787 2,787803513515,965 5,9658160060010,196 10,196823113115,285 5,285831,127 1,127 19,152 19,152841311312,226 2,226TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 85 3,280 3,280 55,739 55,739 86 336 336 5,710 5,710 87 64 64 1,088 1,088 88 3,334 3,334 56,656 56,656 89 340 340 5,778 5,778 90 233 233 3,959 3,959 91 120 120 2,039 2,039 92 75 75 1,275 1,275 93 31,730 31,730 539,202 539,202 94 207 207 3,518 3,518 95 1,896 1,896 32,220 32,220 96 900 900 15,294 15,294 97 552 552 9,380 9,380 98 4,931 4,931 83,795 83,795 99 535 535 9,091 9,091 100 486 486 8,259 8,259 101 8,344 8,344 141,793 141,793 102 4,512 4,512 76,674 76,674 103 15,426 15,426 262,141 262,141 104 15 15 255 255 105 1,074 1,074 18,251 18,251 106 274 274 4,656 4,656 107 2,667 2,667 45,322 45,322 108 230 230 3,908 3,908 109 675 675 11,471 11,471 110 1,732 1,732 29,433 29,433 111 200 200 3,399 3,399 112 94 94 1,597 1,597 113 706 706 11,997 11,997 114 37,583 37,583 638,665 638,665 115 127 127 2,158 2,158 116 125 125 2,124 2,124 117 367 367 6,237 6,237 118 336 336 5,710 5,710 119 1,162 1,162 19,746 19,746 120 12,418 12,418 211,025 211,025 121 95 95 1,614 1,614 122 25 25 161 161 123 890 890 5,532 5,532 124 3,434 3,434 21,345 21,345 125 60 60 373 373 126 8,363 8,363 51,981 51,981 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 85 3,280 3,280 55,739 55,739863363365,710 5,7108764641,088 1,088883,334 3,334 56,656 56,656893403405,778 5,778902332333,959 3,959911201202,039 2,0399275751,275 1,2759331,730 31,730 539,202 539,202942072073,518 3,518951,896 1,896 32,220 32,2209690090015,294 15,294975525529,380 9,380984,931 4,931 83,795 83,795995355359,091 9,0911004864868,259 8,2591018,344 8,344 141,793 141,7931024,512 4,512 76,674 76,67410315,426 15,426 262,141 262,14110415152552551051,074 1,074 18,251 18,2511062742744,656 4,6561072,667 2,667 45,322 45,3221082302303,908 3,90810967567511,471 11,4711101,732 1,732 29,433 29,4331112002003,399 3,39911294941,597 1,59711370670611,997 11,99711437,583 37,583 638,665 638,6651151271272,158 2,1581161251252,124 2,1241173673676,237 6,2371183363365,710 5,7101191,162 1,162 19,746 19,74612012,418 12,418 211,025 211,02512195951,614 1,61412225251611611238908905,532 5,5321243,434 3,434 21,345 21,34512560603733731268,363 8,363 51,981 51,981TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 127 36,829 36,829 228,916 228,916 128 75 75 466 466 129 1,995 1,995 12,400 12,400 130 872 872 5,420 5,420 131 9,237 9,237 57,414 57,414 132 717 717 4,457 4,457 133 18,049 18,049 112,186 112,186 134 306 306 1,902 1,902 135 375 375 2,331 2,331 136 277 277 1,722 1,722 137 25 25 155 155 138 969 969 6,023 6,023 139 154 154 957 957 140 323 323 2,008 2,008 141 125 125 777 777 142 200 200 1,243 1,243 143 0 0 101 101 144 84 84 494 494 145 12 12 71 71 146 403 403 2,368 2,368 147 159 159 934 934 148 1,940 1,940 11,401 11,401 149 5,636 5,636 33,123 33,123 150 840 840 4,937 4,937 151 25 25 147 147 152 49 49 288 288 153 208 208 1,222 1,222 154 3,260 3,260 19,159 19,159 155 1,986 1,986 11,672 11,672 156 15 15 88 88 157 91 91 535 535 158 50 50 294 294 159 85 85 500 500 160 7,931 7,931 46,611 46,611 161 3,279 3,279 19,271 19,271 162 207 207 1,217 1,217 163 62 62 364 364 164 4 4 24 24 165 61 61 358 358 166 572 572 3,362 3,362 167 6,803 6,803 39,981 39,981 168 464 464 2,727 2,727 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 127 36,829 36,829 228,916 228,91612875754664661291,995 1,995 12,400 12,4001308728725,420 5,4201319,237 9,237 57,414 57,4141327177174,457 4,45713318,049 18,049 112,186 112,1861343063061,902 1,9021353753752,331 2,3311362772771,722 1,72213725251551551389699696,023 6,0231391541549579571403233232,008 2,0081411251257777771422002001,243 1,243143001011011448484494494145121271711464034032,368 2,3681471591599349341481,940 1,940 11,401 11,4011495,636 5,636 33,123 33,1231508408404,937 4,937151252514714715249492882881532082081,222 1,2221543,260 3,260 19,159 19,1591551,986 1,986 11,672 11,672156151588881579191535535158505029429415985855005001607,931 7,931 46,611 46,6111613,279 3,279 19,271 19,2711622072071,217 1,217163626236436416444242416561613583581665725723,362 3,3621676,803 6,803 39,981 39,9811684644642,727 2,727TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 169 608 608 3,573 3,573 170 480 480 2,821 2,821 171 236 236 1,387 1,387 172 22 22 129 129 173 50 50 294 294 174 230 230 1,352 1,352 175 212 212 1,246 1,246 176 653 653 3,838 3,838 177 190 190 1,117 1,117 178 3,497 3,497 20,552 20,552 179 39,927 39,927 234,652 234,652 180 45 45 264 264 181 1,741 1,741 10,232 10,232 182 300 300 1,763 1,763 183 262 262 1,540 1,540 184 367 367 2,157 2,157 185 35 35 206 206 186 124 124 729 729 187 179 179 1,052 1,052 188 92 92 541 541 189 1,141 1,141 6,706 6,706 190 232 232 1,363 1,363 191 282 282 1,657 1,657 192 484 484 2,844 2,844 193 1,965 1,965 11,548 11,548 194 9,532 9,532 56,020 56,020 195 151 151 887 887 196 17 17 100 100 197 165 165 970 970 198 0 0 5,199 5,199 199 0 0 5,199 5,199 200 0 0 5,199 5,199 201 0 0 5,199 5,199 202 0 0 5,199 5,199 203 0 0 5,199 5,199 204 0 0 4,843 4,843 205 0 0 2,662 2,662 206 90 90 2,888 2,888 207 100 100 3,209 3,209 208 403 403 12,931 12,931 209 112 112 3,594 3,594 210 547 547 17,552 17,552 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 169 608 608 3,573 3,5731704804802,821 2,8211712362361,387 1,387172222212912917350502942941742302301,352 1,3521752122121,246 1,2461766536533,838 3,8381771901901,117 1,1171783,497 3,497 20,552 20,55217939,927 39,927 234,652 234,65218045452642641811,741 1,741 10,232 10,2321823003001,763 1,7631832622621,540 1,5401843673672,157 2,15718535352062061861241247297291871791791,052 1,05218892925415411891,141 1,141 6,706 6,7061902322321,363 1,3631912822821,657 1,6571924844842,844 2,8441931,965 1,965 11,548 11,5481949,532 9,532 56,020 56,0201951511518878871961717100100197165165970970198005,199 5,199199005,199 5,199200005,199 5,199201005,199 5,199202005,199 5,199203005,199 5,199204004,843 4,843205002,662 2,66220690902,888 2,8882071001003,209 3,20920840340312,931 12,9312091121123,594 3,59421054754717,552 17,552TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 211 3,444 3,444 110,507 110,507 212 823 823 26,408 26,408 213 64 64 2,054 2,054 214 720 720 23,103 23,103 215 1 1 32 32 216 513 513 16,461 16,461 217 25 25 802 802 218 245 245 7,861 7,861 219 19 19 610 610 220 400 400 12,835 12,835 221 1,075 1,075 34,493 34,493 222 16 16 513 513 223 18 18 578 578 224 30 30 963 963 225 28 28 898 898 226 119 119 3,818 3,818 227 144 144 4,621 4,621 228 7 7 225 225 229 7,040 7,040 225,892 225,892 230 850 850 27,274 27,274 231 623 623 19,990 19,990 232 3,295 3,295 105,726 105,726 233 2,024 2,024 64,944 64,944 234 13,172 13,172 422,648 422,648 235 246 246 7,893 7,893 236 7,264 7,264 233,079 233,079 237 16 16 513 513 238 25 25 154 154 239 1 1 6 6 240 15 15 92 92 241 44,843 44,843 276,403 276,403 242 427 427 2,632 2,632 243 4,935 4,935 30,418 30,418 244 1,387 1,387 8,549 8,549 245 306 306 1,886 1,886 246 1 1 6 6 247 520 520 15,426 15,426 248 149 149 4,420 4,420 249 38 38 1,127 1,127 250 18 18 534 534 251 1,910 1,910 56,661 56,661 252 60 60 1,780 1,780 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 211 3,444 3,444 110,507 110,50721282382326,408 26,40821364642,054 2,05421472072023,103 23,10321511323221651351316,461 16,46121725258028022182452457,861 7,861219191961061022040040012,835 12,8352211,075 1,075 34,493 34,49322216165135132231818578578224303096396322528288988982261191193,818 3,8182271441444,621 4,621228772252252297,040 7,040 225,892 225,89223085085027,274 27,27423162362319,990 19,9902323,295 3,295 105,726 105,7262332,024 2,024 64,944 64,94423413,172 13,172 422,648 422,6482352462467,893 7,8932367,264 7,264 233,079 233,0792371616513513238252515415423911662401515929224144,843 44,843 276,403 276,4032424274272,632 2,6322434,935 4,935 30,418 30,4182441,387 1,387 8,549 8,5492453063061,886 1,886246116624752052015,426 15,4262481491494,420 4,42024938381,127 1,12725018185345342511,910 1,910 56,661 56,66125260601,780 1,780TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 253 300 300 8,900 8,900 254 3,217 3,217 95,433 95,433 255 20 20 593 593 256 49 49 1,454 1,454 257 11,541 11,541 342,366 342,366 258 0 0 2,618 2,618 259 757 757 5,013 5,013 260 6 6 40 40 261 472 472 3,126 3,126 262 3,447 3,447 22,826 22,826 263 1,189 1,189 7,873 7,873 264 657 657 4,351 4,351 265 2,398 2,398 15,879 15,879 266 13,177 13,177 87,257 87,257 267 3,437 3,437 22,759 22,759 268 6,283 6,283 41,605 41,605 269 30,700 30,700 203,292 203,292 270 1,978 1,978 13,098 13,098 271 26,421 26,421 174,957 174,957 272 470 470 3,112 3,112 273 9,748 9,748 64,550 64,550 274 14 14 93 93 275 998 998 6,609 6,609 276 3,562 3,562 23,587 23,587 277 921 921 6,099 6,099 278 6,974 6,974 46,181 46,181 279 50,648 50,648 335,385 335,385 280 364 364 2,410 2,410 281 1,241 1,241 8,218 8,218 282 3,467 3,467 22,958 22,958 283 51 51 338 338 284 525 525 3,476 3,476 285 5,440 5,440 36,023 36,023 286 3,177 3,177 21,038 21,038 287 1,200 1,200 7,946 7,946 288 24,114 24,114 159,680 159,680 289 22,211 22,211 147,079 147,079 290 282 282 1,867 1,867 291 200 200 1,324 1,324 292 104 104 689 689 293 350 350 2,318 2,318 294 240 240 1,589 1,589 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 253 300 300 8,900 8,9002543,217 3,217 95,433 95,433255202059359325649491,454 1,45425711,541 11,541 342,366 342,366258002,618 2,6182597577575,013 5,0132606640402614724723,126 3,1262623,447 3,447 22,826 22,8262631,189 1,189 7,873 7,8732646576574,351 4,3512652,398 2,398 15,879 15,87926613,177 13,177 87,257 87,2572673,437 3,437 22,759 22,7592686,283 6,283 41,605 41,60526930,700 30,700 203,292 203,2922701,978 1,978 13,098 13,09827126,421 26,421 174,957 174,9572724704703,112 3,1122739,748 9,748 64,550 64,550274141493932759989986,609 6,6092763,562 3,562 23,587 23,5872779219216,099 6,0992786,974 6,974 46,181 46,18127950,648 50,648 335,385 335,3852803643642,410 2,4102811,241 1,241 8,218 8,2182823,467 3,467 22,958 22,95828351513383382845255253,476 3,4762855,440 5,440 36,023 36,0232863,177 3,177 21,038 21,0382871,200 1,200 7,946 7,94628824,114 24,114 159,680 159,68028922,211 22,211 147,079 147,0792902822821,867 1,8672912002001,324 1,3242921041046896892933503502,318 2,3182942402401,589 1,589TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 295 2,041 2,041 13,515 13,515 296 1,353 1,353 8,959 8,959 297 10,173 10,173 67,364 67,364 298 1,868 1,868 12,370 12,370 299 622 622 4,119 4,119 300 2,998 2,998 19,852 19,852 301 1,097 1,097 7,264 7,264 302 143 143 947 947 303 19,911 19,911 131,848 131,848 304 960 960 6,357 6,357 305 474 474 3,139 3,139 306 409 409 2,708 2,708 307 3,048 3,048 20,184 20,184 308 2,923 2,923 19,356 19,356 309 5,030 5,030 33,308 33,308 310 620 620 4,106 4,106 311 65 65 430 430 312 16 16 106 106 313 7,695 7,695 50,955 50,955 314 201 201 1,331 1,331 315 2,241 2,241 14,840 14,840 316 7,859 7,859 52,041 52,041 317 20,172 20,172 133,577 133,577 318 74 74 490 490 319 100 100 744 744 320 3,117 3,117 23,194 23,194 321 4,204 4,204 31,283 31,283 322 67 67 499 499 323 35,100 35,100 261,186 261,186 324 1,545 1,545 11,497 11,497 325 80 80 595 595 326 7,867 7,867 58,540 58,540 327 13,016 13,016 96,855 96,855 328 15,014 15,014 111,722 111,722 329 10,008 10,008 74,472 74,472 330 390 390 2,902 2,902 331 3,660 3,660 27,235 27,235 332 1,221 1,221 9,086 9,086 333 38 38 283 283 334 400 400 2,811 2,811 335 804 804 5,650 5,650 336 5,302 5,302 37,261 37,261 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 295 2,041 2,041 13,515 13,5152961,353 1,353 8,959 8,95929710,173 10,173 67,364 67,3642981,868 1,868 12,370 12,3702996226224,119 4,1193002,998 2,998 19,852 19,8523011,097 1,097 7,264 7,26430214314394794730319,911 19,911 131,848 131,8483049609606,357 6,3573054744743,139 3,1393064094092,708 2,7083073,048 3,048 20,184 20,1843082,923 2,923 19,356 19,3563095,030 5,030 33,308 33,3083106206204,106 4,106311656543043031216161061063137,695 7,695 50,955 50,9553142012011,331 1,3313152,241 2,241 14,840 14,8403167,859 7,859 52,041 52,04131720,172 20,172 133,577 133,57731874744904903191001007447443203,117 3,117 23,194 23,1943214,204 4,204 31,283 31,283322676749949932335,100 35,100 261,186 261,1863241,545 1,545 11,497 11,49732580805955953267,867 7,867 58,540 58,54032713,016 13,016 96,855 96,85532815,014 15,014 111,722 111,72232910,008 10,008 74,472 74,4723303903902,902 2,9023313,660 3,660 27,235 27,2353321,221 1,221 9,086 9,08633338382832833344004002,811 2,8113358048045,650 5,6503365,302 5,302 37,261 37,261TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 337 2,600 2,600 18,272 18,272 338 175 175 1,230 1,230 339 317 317 2,228 2,228 340 3,870 3,870 27,197 27,197 341 1,149 1,149 8,075 8,075 342 31,610 31,610 222,147 222,147 343 6,231 6,231 43,790 43,790 344 1,440 1,440 10,120 10,120 345 45 45 316 316 346 8,703 8,703 61,162 61,162 347 578 578 4,062 4,062 348 76,422 76,422 537,074 537,074 349 353 353 2,481 2,481 350 30 30 211 211 351 1,599 1,599 11,237 11,237 352 2,123 2,123 14,920 14,920 353 1,948 1,948 13,690 13,690 354 224 224 1,718 1,718 355 62 62 476 476 356 880 880 6,750 6,750 357 506 506 3,881 3,881 358 2 2 15 15 359 77 77 591 591 360 1,173 1,173 8,997 8,997 361 36 36 276 276 362 569 569 4,364 4,364 363 2,048 2,048 15,708 15,708 364 140 140 1,074 1,074 365 40 40 307 307 366 1,680 1,680 12,886 12,886 367 27 27 207 207 368 150 150 1,151 1,151 369 89 89 683 683 370 2,255 2,255 17,296 17,296 371 168 168 1,289 1,289 372 644 644 4,940 4,940 373 225 225 1,726 1,726 374 120 120 920 920 375 100 100 767 767 376 11,135 11,135 85,406 85,406 377 1,467 1,467 11,252 11,252 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 337 2,600 2,600 18,272 18,2723381751751,230 1,2303393173172,228 2,2283403,870 3,870 27,197 27,1973411,149 1,149 8,075 8,07534231,610 31,610 222,147 222,1473436,231 6,231 43,790 43,7903441,440 1,440 10,120 10,12034545453163163468,703 8,703 61,162 61,1623475785784,062 4,06234876,422 76,422 537,074 537,0743493533532,481 2,48135030302112113511,599 1,599 11,237 11,2373522,123 2,123 14,920 14,9203531,948 1,948 13,690 13,6903542242241,718 1,71835562624764763568808806,750 6,7503575065063,881 3,88135822151535977775915913601,173 1,173 8,997 8,99736136362762763625695694,364 4,3643632,048 2,048 15,708 15,7083641401401,074 1,07436540403073073661,680 1,680 12,886 12,88636727272072073681501501,151 1,15136989896836833702,255 2,255 17,296 17,2963711681681,289 1,2893726446444,940 4,9403732252251,726 1,72637412012092092037510010076776737611,135 11,135 85,406 85,4063771,467 1,467 11,252 11,252TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 378 237 237 1,818 1,818 379 210 210 1,611 1,611 380 31 31 73 73 381 19 19 45 45 382 15 15 35 35 383 100 100 235 235 384 55 55 129 129 385 40 40 94 94 386 1,044 1,044 2,455 2,455 387 4,456 4,456 10,478 10,478 388 122 122 287 287 389 121 121 285 285 390 298 298 701 701 391 6,556 6,556 15,415 15,415 392 7,185 7,185 16,894 16,894 393 353 353 830 830 394 26 26 61 61 395 2,764 2,764 6,499 6,499 396 360 360 846 846 397 8,398 8,398 19,747 19,747 398 965 965 2,269 2,269 399 82,434 82,434 193,831 193,831 400 8,627 8,627 20,285 20,285 401 20,491 20,491 48,182 48,182 402 11,983 11,983 28,176 28,176 403 532 532 1,251 1,251 404 1,066 1,066 2,507 2,507 405 2,700 2,700 6,349 6,349 406 182 182 428 428 407 358 358 842 842 408 298 298 701 701 409 40 40 94 94 410 188 188 442 442 411 13,407 13,407 31,525 31,525 412 50 50 118 118 413 965 965 2,269 2,269 414 1,478 1,478 3,475 3,475 415 234 234 550 550 416 3,585 3,585 8,430 8,430 417 430 430 1,011 1,011 418 18,143 18,143 42,661 42,661 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 378 237 237 1,818 1,8183792102101,611 1,6113803131737338119194545382151535353831001002352353845555129129385404094943861,044 1,044 2,455 2,4553874,456 4,456 10,478 10,4783881221222872873891211212852853902982987017013916,556 6,556 15,415 15,4153927,185 7,185 16,894 16,894393353353830830394262661613952,764 2,764 6,499 6,4993963603608468463978,398 8,398 19,747 19,7473989659652,269 2,26939982,434 82,434 193,831 193,8314008,627 8,627 20,285 20,28540120,491 20,491 48,182 48,18240211,983 11,983 28,176 28,1764035325321,251 1,2514041,066 1,066 2,507 2,5074052,700 2,700 6,349 6,3494061821824284284073583588428424082982987017014094040949441018818844244241113,407 13,407 31,525 31,52541250501181184139659652,269 2,2694141,478 1,478 3,475 3,4754152342345505504163,585 3,585 8,430 8,4304174304301,011 1,01141818,143 18,143 42,661 42,661TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 419 39,323 39,323 92,462 92,462 420 6,894 6,894 16,210 16,210 421 219 219 515 515 422 195 195 459 459 423 726 726 1,707 1,707 424 52 52 122 122 425 890 890 2,093 2,093 426 23 23 54 54 427 17 17 40 40 428 11 11 26 26 429 3,132 3,132 7,364 7,364 430 11,570 11,570 27,205 27,205 431 779 779 1,832 1,832 432 1,273 1,273 2,993 2,993 433 6,877 6,877 16,170 16,170 434 2 2 5 5 435 4,637 4,637 10,903 10,903 436 302 302 710 710 437 40 40 94 94 438 13 13 31 31 439 518 518 1,218 1,218 440 2,704 2,704 6,358 6,358 441 7,114 7,114 16,728 16,728 442 405 405 952 952 443 1,007 1,007 2,368 2,368 444 3,097 3,097 7,282 7,282 445 24 24 56 56 446 97,601 97,601 229,494 229,494 447 4,458 4,458 10,482 10,482 448 2,710 2,710 6,372 6,372 449 2,238 2,238 5,262 5,262 450 120 120 282 282 451 25 25 59 59 452 3 3 7 7 453 103 103 242 242 454 994 994 2,337 2,337 455 280 280 658 658 456 18,661 18,661 43,879 43,879 457 4,365 4,365 10,264 10,264 458 85 85 200 200 459 253 253 595 595 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 419 39,323 39,323 92,462 92,4624206,894 6,894 16,210 16,2104212192195155154221951954594594237267261,707 1,70742452521221224258908902,093 2,0934262323545442717174040428111126264293,132 3,132 7,364 7,36443011,570 11,570 27,205 27,2054317797791,832 1,8324321,273 1,273 2,993 2,9934336,877 6,877 16,170 16,17043422554354,637 4,637 10,903 10,90343630230271071043740409494438131331314395185181,218 1,2184402,704 2,704 6,358 6,3584417,114 7,114 16,728 16,7284424054059529524431,007 1,007 2,368 2,3684443,097 3,097 7,282 7,2824452424565644697,601 97,601 229,494 229,4944474,458 4,458 10,482 10,4824482,710 2,710 6,372 6,3724492,238 2,238 5,262 5,2624501201202822824512525595945233774531031032422424549949942,337 2,33745528028065865845618,661 18,661 43,879 43,8794574,365 4,365 10,264 10,2644588585200200459253253595595TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 460 159 159 374 374 461 239 239 562 562 462 2,517 2,517 5,918 5,918 463 70 70 165 165 464 241 241 567 567 465 423 423 995 995 466 13 13 31 31 467 38 38 89 89 468 252 252 593 593 469 2,806 2,806 6,598 6,598 470 10,352 10,352 24,341 24,341 471 104 104 245 245 472 92 92 216 216 473 133 133 313 313 474 48 48 113 113 475 5,062 5,062 11,903 11,903 476 90 90 212 212 477 4,846 4,846 11,395 11,395 478 7,255 7,255 17,059 17,059 479 2,483 2,483 5,838 5,838 480 78,273 78,273 184,047 184,047 481 897 897 2,109 2,109 482 7,491 7,491 17,614 17,614 483 3,740 3,740 8,794 8,794 484 892 892 2,097 2,097 485 698 698 1,641 1,641 486 3,378 3,378 7,943 7,943 487 3,152 3,152 7,411 7,411 488 162 162 381 381 489 37 37 87 87 490 654 654 1,538 1,538 491 695 695 1,634 1,634 492 2,965 2,965 6,972 6,972 493 0 0 4,843 4,843 494 99 99 403 403 495 1,320 1,320 5,373 5,373 496 402 402 3,806 3,806 497 816 816 7,725 7,725 498 32 32 303 303 499 150 150 1,420 1,420 500 1,015 1,015 9,609 9,609 501 8,545 8,545 80,895 80,895 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 460 159 159 374 3744612392395625624622,517 2,517 5,918 5,918463707016516546424124156756746542342399599546613133131467383889894682522525935934692,806 2,806 6,598 6,59847010,352 10,352 24,341 24,341471104104245245472929221621647313313331331347448481131134755,062 5,062 11,903 11,90347690902122124774,846 4,846 11,395 11,3954787,255 7,255 17,059 17,0594792,483 2,483 5,838 5,83848078,273 78,273 184,047 184,0474818978972,109 2,1094827,491 7,491 17,614 17,6144833,740 3,740 8,794 8,7944848928922,097 2,0974856986981,641 1,6414863,378 3,378 7,943 7,9434873,152 3,152 7,411 7,411488162162381381489373787874906546541,538 1,5384916956951,634 1,6344922,965 2,965 6,972 6,972493004,843 4,84349499994034034951,320 1,320 5,373 5,3734964024023,806 3,8064978168167,725 7,72549832323033034991501501,420 1,4205001,015 1,015 9,609 9,6095018,545 8,545 80,895 80,895TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 502 1,000 1,000 9,467 9,467 503 4,273 4,273 40,452 40,452 504 3,594 3,594 34,024 34,024 505 1,234 1,234 11,682 11,682 506 53 53 502 502 507 1,875 1,875 17,750 17,750 508 8 8 76 76 509 400 400 3,787 3,787 510 890 890 8,426 8,426 511 5,920 5,920 56,044 56,044 512 14 14 133 133 513 105 105 994 994 514 755 755 7,148 7,148 515 404 404 3,825 3,825 516 119 119 1,127 1,127 517 453 453 4,289 4,289 518 34 34 322 322 519 100 100 947 947 520 925 925 8,757 8,757 521 4,422 4,422 41,863 41,863 522 13,040 13,040 123,449 123,449 523 128 128 1,212 1,212 524 225 225 2,130 2,130 525 105 105 994 994 526 96 96 909 909 527 125 125 1,183 1,183 528 3,144 3,144 29,764 29,764 529 98 98 928 928 530 244 244 2,310 2,310 531 10 10 95 95 532 288 288 2,726 2,726 533 2,979 2,979 28,202 28,202 534 588 588 5,567 5,567 535 11,189 11,189 105,925 105,925 536 11,611 11,611 109,920 109,920 537 7,136 7,136 67,556 67,556 538 25,996 25,996 246,102 246,102 539 379 379 3,588 3,588 540 362 362 3,427 3,427 541 1,681 1,681 15,914 15,914 542 370 370 3,503 3,503 543 558 558 5,283 5,283 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 502 1,000 1,000 9,467 9,4675034,273 4,273 40,452 40,4525043,594 3,594 34,024 34,0245051,234 1,234 11,682 11,68250653535025025071,875 1,875 17,750 17,7505088876765094004003,787 3,7875108908908,426 8,4265115,920 5,920 56,044 56,04451214141331335131051059949945147557557,148 7,1485154044043,825 3,8255161191191,127 1,1275174534534,289 4,28951834343223225191001009479475209259258,757 8,7575214,422 4,422 41,863 41,86352213,040 13,040 123,449 123,4495231281281,212 1,2125242252252,130 2,13052510510599499452696969099095271251251,183 1,1835283,144 3,144 29,764 29,76452998989289285302442442,310 2,310531101095955322882882,726 2,7265332,979 2,979 28,202 28,2025345885885,567 5,56753511,189 11,189 105,925 105,92553611,611 11,611 109,920 109,9205377,136 7,136 67,556 67,55653825,996 25,996 246,102 246,1025393793793,588 3,5885403623623,427 3,4275411,681 1,681 15,914 15,9145423703703,503 3,5035435585585,283 5,283TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 544 5,492 5,492 51,992 51,992 545 0 0 10,473 10,473 546 147 147 3,936 3,936 547 0 0 2,618 2,618 548 289 289 84 84 549 892 892 260 260 550 6,868 6,868 2,005 2,005 551 3,129 3,129 913 913 552 960 960 280 280 553 46 46 13 13 554 100 100 29 29 555 18 18 5 5 556 62 62 18 18 557 4,147 4,147 1,210 1,210 558 6,057 6,057 1,768 1,768 559 937 937 273 273 560 2,755 2,755 804 804 561 41 41 12 12 562 24,467 24,467 7,142 7,142 563 5,084 5,084 1,484 1,484 564 451 451 132 132 565 209 209 61 61 566 232 232 68 68 567 21 21 6 6 568 1,162 1,162 339 339 569 1,769 1,769 516 516 570 17 17 5 5 571 193 193 56 56 572 388 388 113 113 573 77 77 22 22 574 1,414 1,414 413 413 575 31 31 9 9 576 146 146 43 43 577 9,613 9,613 2,806 2,806 578 26 26 8 8 579 162 162 47 47 580 17,953 17,953 5,240 5,240 581 12,824 12,824 3,743 3,743 582 20,048 20,048 5,852 5,852 583 3,255 3,255 950 950 584 263 263 77 77 585 24,184 24,184 7,059 7,059 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 544 5,492 5,492 51,992 51,9925450010,473 10,4735461471473,936 3,936547002,618 2,61854828928984845498928922602605506,868 6,868 2,005 2,0055513,129 3,129 913 913552960960280280553464613135541001002929555181855556626218185574,147 4,147 1,210 1,2105586,057 6,057 1,768 1,7685599379372732735602,755 2,755 804 8045614141121256224,467 24,467 7,142 7,1425635,084 5,084 1,484 1,484564451451132132565209209616156623223268685672121665681,162 1,162 339 3395691,769 1,769 516 5165701717555711931935656572388388113113573777722225741,414 1,414 413 41357531319957614614643435779,613 9,613 2,806 2,806578262688579162162474758017,953 17,953 5,240 5,24058112,824 12,824 3,743 3,74358220,048 20,048 5,852 5,8525833,255 3,255 950 950584263263777758524,184 24,184 7,059 7,059TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 586 216,781 216,781 63,276 63,276 587 260 260 76 76 588 1,003 1,003 293 293 589 23,850 23,850 6,962 6,962 590 840 840 245 245 591 393 393 115 115 592 5,163 5,163 1,507 1,507 593 15,452 15,452 4,510 4,510 594 329 329 96 96 595 800 800 234 234 596 969 969 283 283 597 149 149 43 43 598 66 66 19 19 599 392 392 114 114 600 229 229 67 67 601 301 301 88 88 602 1,120 1,120 327 327 603 147 147 43 43 604 0 0 6 6 605 228 228 5,537 5,537 606 110 110 3,547 3,547 607 149 149 1,459 1,459 608 10 10 98 98 609 7 7 69 69 610 399 399 3,907 3,907 611 5 5 49 49 612 18 18 176 176 613 135 135 681 681 614 48 48 242 242 615 303 303 1,528 1,528 616 100 100 504 504 617 609 609 3,071 3,071 618 69 69 348 348 619 389 389 1,961 1,961 620 33 33 166 166 621 262 262 1,321 1,321 622 179 179 1,192 1,192 623 354 354 2,358 2,358 624 698 698 4,649 4,649 625 25 25 167 167 626 559 559 3,723 3,723 627 1,110 1,110 7,393 7,393 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 586 216,781 216,781 63,276 63,27658726026076765881,003 1,003 293 29358923,850 23,850 6,962 6,9625908408402452455913933931151155925,163 5,163 1,507 1,50759315,452 15,452 4,510 4,5105943293299696595800800234234596969969283283597149149434359866661919599392392114114600229229676760130130188886021,120 1,120 327 327603147147434360400666052282285,537 5,5376061101103,547 3,5476071491491,459 1,459608101098986097769696103993993,907 3,907611554949612181817617661313513568168161448482422426153033031,528 1,5286161001005045046176096093,071 3,07161869693483486193893891,961 1,96162033331661666212622621,321 1,3216221791791,192 1,1926233543542,358 2,3586246986984,649 4,64962525251671676265595593,723 3,7236271,110 1,110 7,393 7,393TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 628 10,661 10,661 71,003 71,003 629 337 337 2,244 2,244 630 1,290 1,290 8,592 8,592 631 846 846 5,634 5,634 632 387 387 2,577 2,577 633 1,311 1,311 8,731 8,731 634 720 720 4,795 4,795 635 55 55 366 366 636 3,886 3,886 25,881 25,881 637 18 18 120 120 638 18 18 120 120 639 1,466 1,466 9,764 9,764 640 2,890 2,890 19,248 19,248 641 250 250 1,665 1,665 642 2,519 2,519 16,777 16,777 643 710 710 4,729 4,729 644 3,044 3,044 20,273 20,273 645 1,687 1,687 11,236 11,236 646 600 600 3,996 3,996 647 175 175 1,166 1,166 648 670 670 4,462 4,462 649 746 746 4,968 4,968 650 30 30 200 200 651 5 5 33 33 652 389 389 2,591 2,591 653 1,144 1,144 7,619 7,619 654 14 14 93 93 655 2 2 13 13 656 105 105 699 699 657 388 388 2,584 2,584 658 239 239 1,592 1,592 659 888 888 5,914 5,914 660 217 217 1,445 1,445 661 4,108 4,108 27,360 27,360 662 374 374 2,491 2,491 663 80 80 533 533 664 25 25 167 167 665 100 100 666 666 666 2,340 2,340 15,585 15,585 667 802 802 5,341 5,341 668 29,649 29,649 197,465 197,465 669 323 323 2,151 2,151 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 628 10,661 10,661 71,003 71,0036293373372,244 2,2446301,290 1,290 8,592 8,5926318468465,634 5,6346323873872,577 2,5776331,311 1,311 8,731 8,7316347207204,795 4,79563555553663666363,886 3,886 25,881 25,881637181812012063818181201206391,466 1,466 9,764 9,7646402,890 2,890 19,248 19,2486412502501,665 1,6656422,519 2,519 16,777 16,7776437107104,729 4,7296443,044 3,044 20,273 20,2736451,687 1,687 11,236 11,2366466006003,996 3,9966471751751,166 1,1666486706704,462 4,4626497467464,968 4,96865030302002006515533336523893892,591 2,5916531,144 1,144 7,619 7,619654141493936552213136561051056996996573883882,584 2,5846582392391,592 1,5926598888885,914 5,9146602172171,445 1,4456614,108 4,108 27,360 27,3606623743742,491 2,491663808053353366425251671676651001006666666662,340 2,340 15,585 15,5856678028025,341 5,34166829,649 29,649 197,465 197,4656693233232,151 2,151TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 670 238 238 1,585 1,585 671 480 480 3,197 3,197 672 216 216 1,439 1,439 673 1,599 1,599 10,649 10,649 674 2,518 2,518 16,770 16,770 675 30 30 200 200 676 3,335 3,335 22,211 22,211 677 384 384 2,557 2,557 678 993 993 6,613 6,613 679 26,108 26,108 173,882 173,882 680 55,926 55,926 372,472 372,472 681 1,021 1,021 6,800 6,800 682 698 698 4,649 4,649 683 42 42 280 280 684 649 649 4,322 4,322 685 50 50 333 333 686 78 78 519 519 687 5,324 5,324 35,458 35,458 688 665 665 4,429 4,429 689 1,998 1,998 13,307 13,307 690 0 0 2,719 2,719 691 216 216 1,901 1,901 692 814 814 7,165 7,165 693 3,418 3,418 30,084 30,084 694 340 340 2,993 2,993 695 823 823 7,244 7,244 696 1,240 1,240 10,914 10,914 697 13,074 13,074 115,072 115,072 698 1,127 1,127 9,919 9,919 699 217 217 1,910 1,910 700 22 22 194 194 701 63 63 555 555 702 57 57 502 502 703 189 189 1,664 1,664 704 34 34 299 299 705 9 9 79 79 706 680 680 5,985 5,985 707 39 39 343 343 708 4,335 4,335 38,155 38,155 709 115 115 1,012 1,012 710 225 225 1,980 1,980 711 39 39 343 343 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) FERC FORM NO. 1 (ED. 12-90) Page 328-330 670 238 238 1,585 1,5856714804803,197 3,1976722162161,439 1,4396731,599 1,599 10,649 10,6496742,518 2,518 16,770 16,77067530302002006763,335 3,335 22,211 22,2116773843842,557 2,5576789939936,613 6,61367926,108 26,108 173,882 173,88268055,926 55,926 372,472 372,4726811,021 1,021 6,800 6,8006826986984,649 4,64968342422802806846496494,322 4,322685505033333368678785195196875,324 5,324 35,458 35,4586886656654,429 4,4296891,998 1,998 13,307 13,307690002,719 2,7196912162161,901 1,9016928148147,165 7,1656933,418 3,418 30,084 30,0846943403402,993 2,9936958238237,244 7,2446961,240 1,240 10,914 10,91469713,074 13,074 115,072 115,0726981,127 1,127 9,919 9,9196992172171,910 1,9107002222194194701636355555570257575025027031891891,664 1,66470434342992997059979797066806805,985 5,98570739393433437084,335 4,335 38,155 38,1557091151151,012 1,0127102252251,980 1,9807113939343343TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n)FERC FORM NO. 1 (ED. 12-90)Page 328-330 712 750 750 6,601 6,601 713 75 75 660 660 714 554 554 4,876 4,876 715 170 170 1,496 1,496 716 5,156 5,156 45,381 45,381 717 14,892 14,892 131,073 131,073 718 1,117 1,117 9,831 9,831 719 104 104 915 915 720 608 608 5,351 5,351 721 171 171 1,505 1,505 722 176 176 1,549 1,549 723 1,815 1,815 15,975 15,975 724 43 43 378 378 725 370 370 3,257 3,257 726 27 27 238 238 727 227 227 1,998 1,998 728 314 314 2,764 2,764 729 2,664 2,664 23,447 23,447 730 86 86 757 757 731 258 258 2,271 2,271 732 3 3 26 26 733 79 79 695 695 734 305 305 2,684 2,684 735 8 8 70 70 736 30,302 30,302 266,706 266,706 737 168 168 1,479 1,479 738 556 556 4,894 4,894 739 527 527 4,638 4,638 740 661 661 5,818 5,818 741 1,749 1,749 15,394 15,394 742 1,080 1,080 9,506 9,506 743 52 52 458 458 744 198 198 885 885 745 44,357 44,357 198,216 198,216 746 13 13 58 58 747 115 115 514 514 748 75 75 335 335 749 240 240 5,601 5,601 750 0 0 4,843 4,843 35 0 7,756,368 7,756,368 10,735,827 49,918,310 0 60,654,137 FERC FORM NO. 1 (ED. 12-90) Page 328-330 TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling") TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS Line No. Billing Demand (MW) (h) Megawatt Hours Received (i) Megawatt Hours Delivered (j) Demand Charges ($) (k) Energy Charges ($) (l) Other Charges ($) (m) Total Revenues ($) (k+l+m) (n) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA 712 750 750 6,601 6,60171375756606607145545544,876 4,8767151701701,496 1,4967165,156 5,156 45,381 45,38171714,892 14,892 131,073 131,0737181,117 1,117 9,831 9,8317191041049159157206086085,351 5,3517211711711,505 1,5057221761761,549 1,5497231,815 1,815 15,975 15,97572443433783787253703703,257 3,25772627272382387272272271,998 1,9987283143142,764 2,7647292,664 2,664 23,447 23,44773086867577577312582582,271 2,27173233262673379796956957343053052,684 2,68473588707073630,302 30,302 266,706 266,7067371681681,479 1,4797385565564,894 4,8947395275274,638 4,6387406616615,818 5,8187411,749 1,749 15,394 15,3947421,080 1,080 9,506 9,506743525245845874419819888588574544,357 44,357 198,216 198,2167461313585874711511551451474875753353357492402405,601 5,601750004,843 4,8433507,756,368 7,756,368 10,735,827 49,918,310 0 60,654,137FERC FORM NO. 1 (ED. 12-90)Page 328-330TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456.1) (Including transactions referred to as "wheeling")TRANSFER OF ENERGY TRANSFER OF ENERGY REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUE FROMTRANSMISSION OFELECTRICITY FOROTHERS REVENUEFROMTRANSMISSIONOFELECTRICITYFOR OTHERSLineNo.Billing Demand (MW)(h)Megawatt HoursReceived(i)Megawatt HoursDelivered(j)Demand Charges ($)(k)Energy Charges ($)(l)Other Charges ($)(m)Total Revenues($) (k+l+m)(n) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATAFOOTNOTE DATA (a) Concept: PaymentByCompanyOrPublicAuthority The network service agreement between Idaho Power and the Bonneville Power Administration for the Oregon Trail Electric Cooperative expires September 30, 2028. (b) Concept: PaymentByCompanyOrPublicAuthority The network service agreement between Idaho Power and the Bonneville Power Administration for the USBR expired December 31, 2023. (c) Concept: PaymentByCompanyOrPublicAuthority The network service agreement between Idaho Power and the Bonneville Power Administration for the Priority Firm Customers expires September 30, 2028. (d) Concept: PaymentByCompanyOrPublicAuthority The contract between Idaho Power and the Milner Irrigation District expired December 31, 2023. (e) Concept: PaymentByCompanyOrPublicAuthority The agreement between Idaho Power and the City of Seattle expired December 31, 2023. City of Seattle has re-sold this transmission service request to Shell Energy North America (CORP) and CORP is responsible for payment. (f) Concept: PaymentByCompanyOrPublicAuthority The contract between Idaho Power and PacifiCorp - Imnaha expires on March 31, 2026. (g) Concept: PaymentByCompanyOrPublicAuthority The agreement between Idaho Power and the United States Department of the Interior, Bureau of Indian Affairs is subject to termination upon 90 days written notice by the Bureau. (h) Concept: RateScheduleTariffNumber 9, Open Access Transmission Tariff, Schedule 9 Network Integration Transmission Service (i) Concept: RateScheduleTariffNumber Legacy, contract prior to the Open Access Transmission Tariff (j) Concept: RateScheduleTariffNumber 5/6, Open Access Transmission Tariff, Schedule 5/6 Operating Reserves (k) Concept: RateScheduleTariffNumber 7/8, Open Access Transmission Tariff, Schedule 7/8 Firm/Non-Firm Point-to-Point Transmission Service (l) Concept: RateScheduleTariffNumber 11, Open Access Transmission Tariff, Schedule 11 Unreserved Use Penalty (m) Concept: BillingDemand The billing demand for network service is the customer's demand at the time of Idaho Power Company transmission system peak and varies by month. FERC FORM NO. 1 (ED. 12-90) Page 328-330 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565) FOOTNOTE DATA(a) Concept: PaymentByCompanyOrPublicAuthorityThe network service agreement between Idaho Power and the Bonneville Power Administration for the Oregon Trail Electric Cooperative expires September 30, 2028.(b) Concept: PaymentByCompanyOrPublicAuthorityThe network service agreement between Idaho Power and the Bonneville Power Administration for the USBR expired December 31, 2023.(c) Concept: PaymentByCompanyOrPublicAuthorityThe network service agreement between Idaho Power and the Bonneville Power Administration for the Priority Firm Customers expires September 30, 2028.(d) Concept: PaymentByCompanyOrPublicAuthorityThe contract between Idaho Power and the Milner Irrigation District expired December 31, 2023.(e) Concept: PaymentByCompanyOrPublicAuthorityThe agreement between Idaho Power and the City of Seattle expired December 31, 2023. City of Seattle has re-sold this transmission service request to Shell Energy North America (CORP)and CORP is responsible for payment.(f) Concept: PaymentByCompanyOrPublicAuthorityThe contract between Idaho Power and PacifiCorp - Imnaha expires on March 31, 2026.(g) Concept: PaymentByCompanyOrPublicAuthorityThe agreement between Idaho Power and the United States Department of the Interior, Bureau of Indian Affairs is subject to termination upon 90 days written notice by the Bureau.(h) Concept: RateScheduleTariffNumber9, Open Access Transmission Tariff, Schedule 9 Network Integration Transmission Service(i) Concept: RateScheduleTariffNumberLegacy, contract prior to the Open Access Transmission Tariff(j) Concept: RateScheduleTariffNumber5/6, Open Access Transmission Tariff, Schedule 5/6 Operating Reserves(k) Concept: RateScheduleTariffNumber7/8, Open Access Transmission Tariff, Schedule 7/8 Firm/Non-Firm Point-to-Point Transmission Service(l) Concept: RateScheduleTariffNumber11, Open Access Transmission Tariff, Schedule 11 Unreserved Use Penalty(m) Concept: BillingDemandThe billing demand for network service is the customer's demand at the time of Idaho Power Company transmission system peak and varies by month.FERC FORM NO. 1 (ED. 12-90)Page 328-330 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565)TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565) TRANSFER OF ENERGY TRANSFER OF ENERGY Line No. Name of Company or Public Authority (Footnote Affiliations) (a) Statistical Classification (b) MegaWatt Hours Received (c) MegaWatt Hours Delivered (d) 1 Avista Corp. - WWP Div. (a) LFP 328,558 328,558 2 Avista Corp. - WWP Div.NF 714 714 3 Avista Corp. - WWP Div.SFP 4,200 4,200 4 Avista Corp. - WWP Div. (b) OS 5 Bonneville Power Administration (c) LFP 56,903 56,903 6 Bonneville Power Administration NF 2,860 2,860 7 Bonneville Power Administration (d) OS 8 Bonneville Power Administration (e) OS 9 Bonneville Power Administration (f) OS 15,350 15,350 10 Bonneville Power Administration (g) OS 2,208 2,208 11 Bonneville Power Administration (h) OS 12 Constellation Energy Generation, LLC (i) OS 13 Dynasty Power Inc. (j) OS 14 NorthWestern Energy NF 2,735 2,735 15 NorthWestern Energy (k) OS 16 NV Energy NF 17 NV Energy (l) OS 18 PacifiCorp Inc. (m) LFP 25,666 25,666 19 PacifiCorp Inc.NF 10,125 10,125 20 PacifiCorp Inc. (n) OS 21 PacifiCorp Inc. (o) OS 22 PacifiCorp Inc. (p) OS 23 PacifiCorp Inc. (q) OS 24 PacifiCorp Inc. (r) OS 25 Phillips 66 Trading LLC (s) OS 26 Seattle City Light (t) OS 27 Sierra Pacific Power Company NF 3,681 3,681 28 Sierra Pacific Power Company (u) OS 29 Snohomish County PUD OS 30 Snohomish County PUD (v) SFP 7,182 7,182 TOTAL 460,182 460,182 FERC FORM NO. 1 (REV. 02-04) Page 332 TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565) EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS Line No. Demand Charges ($) (e) Energy Charges ($) (f) Other Charges ($) (g) Total Cost of Transmission ($) (h) FERC FORM NO. 1 (REV. 02-04) Page 332 TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565)TRANSFER OF ENERGY TRANSFER OF ENERGYLineNo.Name of Company or Public Authority (Footnote Affiliations)(a)Statistical Classification(b)MegaWatt Hours Received(c)MegaWatt Hours Delivered(d)1 Avista Corp. - WWP Div.(a)LFP 328,558 328,5582Avista Corp. - WWP Div.NF 714 7143Avista Corp. - WWP Div.SFP 4,200 4,2004Avista Corp. - WWP Div.(b)OS5Bonneville Power Administration (c)LFP 56,903 56,9036Bonneville Power Administration NF 2,860 2,8607Bonneville Power Administration (d)OS8Bonneville Power Administration (e)OS9Bonneville Power Administration (f)OS 15,350 15,35010Bonneville Power Administration (g)OS 2,208 2,20811Bonneville Power Administration (h)OS12Constellation Energy Generation, LLC (i)OS13Dynasty Power Inc.(j)OS14NorthWestern Energy NF 2,735 2,73515NorthWestern Energy (k)OS16NV Energy NF17NV Energy (l)OS18PacifiCorp Inc.(m)LFP 25,666 25,66619PacifiCorp Inc.NF 10,125 10,12520PacifiCorp Inc.(n)OS21PacifiCorp Inc.(o)OS22PacifiCorp Inc.(p)OS23PacifiCorp Inc.(q)OS24PacifiCorp Inc.(r)OS25Phillips 66 Trading LLC (s)OS26Seattle City Light (t)OS27Sierra Pacific Power Company NF 3,681 3,68128Sierra Pacific Power Company (u)OS29Snohomish County PUD OS30Snohomish County PUD (v)SFP 7,182 7,182TOTAL460,182 460,182FERC FORM NO. 1 (REV. 02-04)Page 332 TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565) EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS Line No. Demand Charges ($) (e) Energy Charges ($) (f) Other Charges ($) (g) Total Cost of Transmission ($) (h) FERC FORM NO. 1 (REV. 02-04) Page 332 1 6,596,000 6,596,000 2 5,900 5,900 3 123,660 123,660 4 (43,800)(43,800) 5 1,076,616 1,076,616 6 13,634 13,634 7 189,984 189,984 8 1,493 1,493 9 10 11 5,000 5,000 12 (74,524)(74,524) 13 (63,720)(63,720) 14 15,352 15,352 15 360 360 16 2,192 2,192 17 44 44 18 3,900,076 3,900,076 19 97,083 97,083 20 (1,018,584)(1,018,584) 21 173,637 173,637 22 (14,640)(14,640) 23 (32,888)(32,888) 24 (26)(26) 25 (10,844)(10,844) 26 5,168 5,168 27 19,772 19,772 28 497 497 29 32,960 32,960 30 50,220 50,220 0 10,727,161 323,461 11,050,622 FERC FORM NO. 1 (REV. 02-04) Page 332 FOOTNOTE DATA (a) Concept: StatisticalClassificationCode Financial Transmission Losses 1 6,596,000 6,596,00025,900 5,9003123,660 123,6604(43,800)(43,800)5 1,076,616 1,076,616613,634 13,6347189,984 189,98481,493 1,493910115,000 5,00012(74,524)(74,524)13 (63,720)(63,720)14 15,352 15,35215360360162,192 2,192174444183,900,076 3,900,0761997,083 97,08320(1,018,584)(1,018,584)21 173,637 173,63722(14,640)(14,640)23 (32,888)(32,888)24 (26)(26)25 (10,844)(10,844)26 5,168 5,1682719,772 19,772284974972932,960 32,9603050,220 50,220010,727,161 323,461 11,050,622FERC FORM NO. 1 (REV. 02-04)Page 332 FOOTNOTE DATA (a) Concept: StatisticalClassificationCode Financial Transmission Losses (b) Concept: StatisticalClassificationCode Resale Transmission (c) Concept: StatisticalClassificationCode There are 3 contracts with Expiration Dates of 12/31/2025 and 12/31/2026 (d) Concept: StatisticalClassificationCode Ancillary services (e) Concept: StatisticalClassificationCode Spinning/Supplemental Reserves (f) Concept: StatisticalClassificationCode Capacity reassignment, BPAT is provider for Snohomish (g) Concept: StatisticalClassificationCode Capacity reassignment, BPAT is provider for Seattle City Light (h) Concept: StatisticalClassificationCode Processing Fee for Transmission Service (i) Concept: StatisticalClassificationCode Resale Transmission (j) Concept: StatisticalClassificationCode Resale Transmission (k) Concept: StatisticalClassificationCode Ancillary services (l) Concept: StatisticalClassificationCode Ancillary services (m) Concept: StatisticalClassificationCode There are 2 Contracts with Expiration Dates of 5/31/2024 and 12/31/2027 (n) Concept: StatisticalClassificationCode Resale Transmission (o) Concept: StatisticalClassificationCode Ancillary services (p) Concept: StatisticalClassificationCode 2022 Unreserved Use Refund (q) Concept: StatisticalClassificationCode 2022 Rate True Up - LFP_Refund Rate True-up (r) Concept: StatisticalClassificationCode 2021 Rate True Up - LFP_Refund Rate True-up (s) Concept: StatisticalClassificationCode Resale Transmission (t) Concept: StatisticalClassificationCode Capacity reassignment, BPAT is provider (u) Concept: StatisticalClassificationCode Ancillary services (v) Concept: StatisticalClassificationCode Capacity reassignment, BPAT is provider FERC FORM NO. 1 (REV. 02-04) Page 332 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (ELECTRIC) (b) Concept: StatisticalClassificationCodeResale Transmission(c) Concept: StatisticalClassificationCodeThere are 3 contracts with Expiration Dates of 12/31/2025 and 12/31/2026(d) Concept: StatisticalClassificationCodeAncillary services(e) Concept: StatisticalClassificationCodeSpinning/Supplemental Reserves(f) Concept: StatisticalClassificationCodeCapacity reassignment, BPAT is provider for Snohomish(g) Concept: StatisticalClassificationCodeCapacity reassignment, BPAT is provider for Seattle City Light(h) Concept: StatisticalClassificationCodeProcessing Fee for Transmission Service(i) Concept: StatisticalClassificationCodeResale Transmission(j) Concept: StatisticalClassificationCodeResale Transmission(k) Concept: StatisticalClassificationCodeAncillary services(l) Concept: StatisticalClassificationCodeAncillary services(m) Concept: StatisticalClassificationCodeThere are 2 Contracts with Expiration Dates of 5/31/2024 and 12/31/2027(n) Concept: StatisticalClassificationCodeResale Transmission(o) Concept: StatisticalClassificationCodeAncillary services(p) Concept: StatisticalClassificationCode2022 Unreserved Use Refund(q) Concept: StatisticalClassificationCode2022 Rate True Up - LFP_Refund Rate True-up(r) Concept: StatisticalClassificationCode2021 Rate True Up - LFP_Refund Rate True-up(s) Concept: StatisticalClassificationCodeResale Transmission(t) Concept: StatisticalClassificationCodeCapacity reassignment, BPAT is provider(u) Concept: StatisticalClassificationCodeAncillary services(v) Concept: StatisticalClassificationCodeCapacity reassignment, BPAT is providerFERC FORM NO. 1 (REV. 02-04)Page 332 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (ELECTRIC) Line No.Description (a) Amount (b) 1 Industry Association Dues 629,835 2 Nuclear Power Research Expenses 3 Other Experimental and General Research Expenses 4 Pub and Dist Info to Stkhldrs...expn servicing outstanding Securities (a)2,136,851 5 Oth Expn greater than or equal to 5,000 show purpose, recipient, amount. Group if less than $5,000 6 DIRECTOR FEES & EXPENSES 0 7 BOLANO, ODETTE 94,710 8 CARLILE, THOMAS 38,382 9 DAHL, RICHARD J 193,545 10 ELG, ANNETTE G 104,445 11 JIBSON, RONALD W 94,720 12 JOHANSEN, JUDITH A 116,679 13 JOHNSON, DENNIS L 104,445 14 KINNEEVEAUK, JEFF 97,316 15 PETERS, MARK T 94,050 16 JORGENSEN, NATE 64,907 17 MORRIS, SUSAN 66,161 18 NAVARRO, RICHARD J 117,453 19 TRAVEL & LODGING 96,077 20 Corp Memberships & Subscriptions 0 21 ASSOCIATED TAXPAYERS OF I 5,500 22 BANNOCK DEVELOPMENT CORP 5,000 23 BOISE METRO CHAMBER OF COMMERCE 31,954 24 BUSINESS PLUS INC 10,000 25 CEATI INTERNATIONAL INC 82,455 26 CHAMBER OF COMMERCE 20,706 27 CENTER FOR CORPORATE INNOVATION 54,000 28 E SOURCE 25,297 29 ELECTRIC POWER RESEARCH 20,000 30 IDAHO ASSOC OF COMMERCE 13,700 31 NORTH AMERICAN ENERGY STANDARD 8,000 32 OREGON STATE UNIVERSITY 15,000 33 PACIFIC NW UTILITIES 56,900 34 PROCUREMENT IQ 8,925 35 SPGLO (30,000) 36 WEI MEMBERSHIP 31,140 37 Misc. memberships or Subscriptions under $5000 24,069 46 TOTAL 4,432,222 FERC FORM NO. 1 (ED. 12-94) Page 335 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA Line No.Description(a)Amount(b)1 Industry Association Dues 629,8352Nuclear Power Research Expenses3Other Experimental and General Research Expenses4Pub and Dist Info to Stkhldrs...expn servicing outstanding Securities (a)2,136,8515Oth Expn greater than or equal to 5,000 show purpose, recipient, amount. Group if less than $5,0006DIRECTOR FEES & EXPENSES 07BOLANO, ODETTE 94,7108CARLILE, THOMAS 38,3829DAHL, RICHARD J 193,54510ELG, ANNETTE G 104,44511JIBSON, RONALD W 94,72012JOHANSEN, JUDITH A 116,67913JOHNSON, DENNIS L 104,44514KINNEEVEAUK, JEFF 97,31615PETERS, MARK T 94,05016JORGENSEN, NATE 64,90717MORRIS, SUSAN 66,16118NAVARRO, RICHARD J 117,45319TRAVEL & LODGING 96,07720Corp Memberships & Subscriptions 021ASSOCIATED TAXPAYERS OF I 5,50022BANNOCK DEVELOPMENT CORP 5,00023BOISE METRO CHAMBER OF COMMERCE 31,95424BUSINESS PLUS INC 10,00025CEATI INTERNATIONAL INC 82,45526CHAMBER OF COMMERCE 20,70627CENTER FOR CORPORATE INNOVATION 54,00028E SOURCE 25,29729ELECTRIC POWER RESEARCH 20,00030IDAHO ASSOC OF COMMERCE 13,70031NORTH AMERICAN ENERGY STANDARD 8,00032OREGON STATE UNIVERSITY 15,00033PACIFIC NW UTILITIES 56,90034PROCUREMENT IQ 8,92535SPGLO(30,000)36 WEI MEMBERSHIP 31,14037Misc. memberships or Subscriptions under $5000 24,06946TOTAL4,432,222FERC FORM NO. 1 (ED. 12-94)Page 335 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: PublicationAndDistributionExpensesForSecuritiesToStockholders Pub & Distr info to Stckholders Purpose Amount BANK OF NEW YORK Misc Expense 3,498.00 BROADRIDGE FINANCIAL SOLUTIONS Misc Expense 113,132.68 BUSINESS WIRE INC Misc Expense 10,890.00 DEUTSCH BANK TRUST CO Broker Fees 60,000.00 D F KING & COMPANY INC Misc Expense 31,203.74 EQ SHAREOWNER SERVICES MGMT Expenses 80,710.19 Fees & Training Related to Stockholder Services Misc Expense 57,497.09 JEROME 20/20 Misc Expense 2,500.00 MARKIT NORTH AMERICA INC Misc Expense 42,570.00 MISC OTHER EXPENSE Misc Expense 1,380.49 MODERN NETWORKS IR, LLC Misc Expense 11,820.60 MOODYS Financial Software 42,999.00 NASDAQ CORP SOLUTIONS Misc Expense 36,848.88 NEW YORK STOCK EXCHANGE Misc Expense 79,014.73 Payroll Related Misc Expense 203,259.87 Q4 INC Misc Expense 25,953.33 RIVEL RESEARCH GROUP INC MGMT Expenses 16,830.00 US BANK OF IDAHO Misc Expense 19,150.00 Stock Based Compensation Misc Expense 1,276,396.82 Travel Expense - Stock Related Misc Expense 21,195.27 2,136,850.69 FERC FORM NO. 1 (ED. 12-94) Page 335 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Depreciation and Amortization of Electric Plant (Account 403, 404, 405) (a) Concept: PublicationAndDistributionExpensesForSecuritiesToStockholdersPub & Distr info to Stckholders Purpose AmountBANK OF NEW YORK Misc Expense 3,498.00BROADRIDGE FINANCIAL SOLUTIONS Misc Expense 113,132.68BUSINESS WIRE INC Misc Expense 10,890.00DEUTSCH BANK TRUST CO Broker Fees 60,000.00D F KING & COMPANY INC Misc Expense 31,203.74EQ SHAREOWNER SERVICES MGMT Expenses 80,710.19Fees & Training Related to Stockholder Services Misc Expense 57,497.09JEROME 20/20 Misc Expense 2,500.00MARKIT NORTH AMERICA INC Misc Expense 42,570.00MISC OTHER EXPENSE Misc Expense 1,380.49MODERN NETWORKS IR, LLC Misc Expense 11,820.60MOODYSFinancial Software 42,999.00NASDAQ CORP SOLUTIONS Misc Expense 36,848.88NEW YORK STOCK EXCHANGE Misc Expense 79,014.73Payroll Related Misc Expense 203,259.87Q4 INC Misc Expense 25,953.33RIVEL RESEARCH GROUP INC MGMT Expenses 16,830.00US BANK OF IDAHO Misc Expense 19,150.00Stock Based Compensation Misc Expense 1,276,396.82Travel Expense - Stock Related Misc Expense 21,195.272,136,850.69FERC FORM NO. 1 (ED. 12-94)Page 335 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Depreciation and Amortization of Electric Plant (Account 403, 404, 405) A. Summary of Depreciation and Amortization Charges A. Summary of Depreciation and Amortization Charges A. Summary of Depreciation and Amortization Charges A. Summary of Depreciation and Amortization Charges A. Summary of Depreciation and Amortization Charges A. Summary of Depreciation and Amortization Charges Line No. Functional Classification (a) Depreciation Expense (Account 403) (b) Depreciation Expense for Asset Retirement Costs (Account 403.1) (c) Amortization of Limited Term Electric Plant (Account 404) (d) Amortization of Other Electric Plant (Acc 405) (e) Total (f) 1 Intangible Plant 6,193,955 6,193,955 2 Steam Production Plant 49,010,473 49,010,473 3 Nuclear Production Plant 4 Hydraulic Production Plant-Conventional 25,320,109 25,320,109 5 Hydraulic Production Plant-Pumped Storage 6 Other Production Plant 19,314,018 19,314,018 7 Transmission Plant 25,977,974 25,977,974 8 Distribution Plant 50,525,692 50,525,692 9 Regional Transmission and Market Operation 10 General Plant 17,996,077 17,996,077 11 Common Plant-Electric 12 TOTAL 188,144,343 6,193,955 194,338,298 FERC FORM NO. 1 (REV. 12-03) Page 336-337 B. Basis for Amortization Charges (a) C. Factors Used in Estimating Depreciation Charges Line No. Account No. (a) Depreciable Plant Base (in Thousands) (b) Estimated Avg. Service Life (c) Net Salvage (Percent) (d) Applied Depr. Rates (Percent) (e) Mortality Curve Type (f) Average Remaining Life (g) 12 31020 (b)0.649 %(c)4.342% 13 31100 122.135 %3.423% 14 31210 199.352 %4.265% 15 31220 434.149 %5.585% 16 31230 2.504 %1.614% 17 31400 143.046 %5.525% 18 31500 54.669 %4.231% 19 31600 13.7 %7.524% 20 31610 0.664 %11.273% 21 31640 0.204 %0.363% 22 31650 0.384 %1.087% 23 31660 0.045 13.746% 24 31670 0.424 %1.84% 25 31680 4.495 %7.162% 26 31690 0.014 %3.07% 27 31700 39.92 28 STEAM TOTAL 1,016.354 29 33100 268.903 30 33210 19.461 31 33220 287.355 32 33230 5.472 33 33300 398.767 34 33400 76.191 35 33500 32.386 36 33510 0.161 A. Summary of Depreciation andAmortization Charges A. Summary ofDepreciation andAmortization Charges A. Summary ofDepreciation andAmortization Charges A. Summary ofDepreciation andAmortization Charges A. Summary ofDepreciation andAmortization Charges A. Summary ofDepreciation andAmortization ChargesLineNo.Functional Classification(a)Depreciation Expense(Account 403)(b)Depreciation Expense forAsset Retirement Costs(Account 403.1)(c)Amortization of LimitedTerm Electric Plant(Account 404)(d)Amortization of OtherElectric Plant (Acc 405)(e)Total(f)1 Intangible Plant 6,193,955 6,193,9552Steam Production Plant 49,010,473 49,010,4733Nuclear Production Plant4Hydraulic Production Plant-Conventional 25,320,109 25,320,1095Hydraulic Production Plant-PumpedStorage6Other Production Plant 19,314,018 19,314,0187Transmission Plant 25,977,974 25,977,9748Distribution Plant 50,525,692 50,525,6929Regional Transmission and MarketOperation10General Plant 17,996,077 17,996,07711Common Plant-Electric12TOTAL 188,144,343 6,193,955 194,338,298FERC FORM NO. 1 (REV. 12-03)Page 336-337B. Basis for Amortization Charges(a)C. Factors Used in Estimating Depreciation ChargesLineNo.Account No.(a)Depreciable Plant Base(in Thousands)(b)Estimated Avg. Service Life(c)Net Salvage(Percent)(d)Applied Depr.Rates(Percent)(e)Mortality Curve Type(f)Average Remaining Life(g)12 31020 (b)0.649 %(c)4.342%13 31100 122.135 %3.423%14 31210 199.352 %4.265%15 31220 434.149 %5.585%16 31230 2.504 %1.614%17 31400 143.046 %5.525%18 31500 54.669 %4.231%19 31600 13.7 %7.524%20 31610 0.664 %11.273%21 31640 0.204 %0.363%22 31650 0.384 %1.087%23 31660 0.045 13.746%24 31670 0.424 %1.84%25 31680 4.495 %7.162%26 31690 0.014 %3.07%27 31700 39.9228STEAM TOTAL 1,016.3542933100268.903303321019.4613133220287.35532332305.4723333300398.767 34 33400 76.191 35 33500 32.386 36 33510 0.161 37 33520 0.042 38 33530 0.489 39 33600 19.342 40 HYDRO TOTAL 1,108.569 41 34100 154.937 42 34110 0.003 43 34200 10.438 44 34300 294.719 45 34400 72.37 46 34410 0.079 47 34500 93.82 48 34600 7.762 49 34610 0.013 50 OTHER PRODUCTION TOTAL 634.141 51 35020 37.34 52 35022 1.321 53 35200 106.294 54 35300 493.035 55 35400 232.602 56 35500 240.662 57 35510 4.64 58 35600 271.536 59 35900 0.405 60 TRANSMISSION TOTAL 1,387.835 61 36022 0.874 62 36100 66.084 63 36200 338.795 64 36302 14.06 20 years, 0 months 0%5% 65 36303 105.449 20 years, 0 months 0%5% 66 36305 14.06 20 years, 0 months 0%5% 67 36306 3.562 20 years, 0 months 0%5% 68 36307 3.562 20 years, 0 months 0%5% 69 36400 324.768 70 36410 19.537 71 36500 165.014 72 36600 57.715 73 36700 351.104 74 36800 777.304 75 36900 72.438 76 37000 19.63 77 37010 99.291 78 37120 5.844 79 37320 7.085 80 37400 0 81 DISTRIBUTION TOTAL 2,446.176 82 39011 35.463 37 33520 0.04238335300.489393360019.34240HYDRO TOTAL 1,108.5694134100154.93742341100.003433420010.4384434300294.719453440072.3746344100.079473450093.8248346007.76249346100.01350OTHERPRODUCTIONTOTAL634.141513502037.3452350221.3215335200106.2945435300493.0355535400232.6025635500240.66257355104.645835600271.53659359000.40560TRANSMISSIONTOTAL1,387.83561360220.874623610066.0846336200338.795643630214.06 20 years, 0 months 0%5%65 36303 105.449 20 years, 0 months 0%5%66 36305 14.06 20 years, 0 months 0%5%67 36306 3.562 20 years, 0 months 0%5%68 36307 3.562 20 years, 0 months 0%5%69 36400 324.768703641019.5377136500165.014723660057.7157336700351.1047436800777.304753690072.438763700019.63773701099.29178371205.84479373207.08580374000 81 DISTRIBUTION TOTAL 2,446.176 82 39011 35.463 83 39012 142.945 84 39110 13.205 85 39120 26.447 86 39121 2.494 87 39210 0.802 88 39230 4.444 89 39240 36.626 90 39250 2.304 91 39260 66.01 92 39270 10.718 93 39290 10.112 94 39300 7.754 95 39400 15.758 96 39500 16.452 97 39600 31.333 98 39710 3.025 99 39720 24.63 100 39730 27.908 101 39740 20.69 102 39750 5.427 103 39800 10.915 104 GENERAL TOTAL 515.462 105 TOTAL DEPR PLANT 7,108.537 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA 83 39012 142.945843911013.205853912026.44786391212.49487392100.80288392304.444893924036.62690392502.304913926066.01923927010.718933929010.11294393007.754953940015.758963950016.452973960031.33398397103.025993972024.631003973027.9081013974020.69102397505.4271033980010.915104GENERALTOTAL515.462105TOTAL DEPRPLANT 7,108.537 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: BasisAmortizationCharges Account 404 - Basis used to compute charges: Balance to be Balance to be Remaining Amortized 2023 Amortized months of 1/1/2023 Amortization 12/31/2023 Amort 12/31/23 (1) Mid Snake Relicensing 6,127,497 511,096 5,616,401 - (2) Swan Falls Relicensing 3,734,856 189,908 3,544,948 224 (3) Software 26,481,925 4,641,165 33,372,912 - (4) Shoshone Bannock ROW 1,444,804 287,899 1,156,905 48 (5) FERC Compliance Costs 21,940,621 446,688 24,296,094 - (6) Radio Frequency - Spectrum 3,214,888 120,255 3,094,633 309 Total 62,944,591 6,197,011 71,081,893 (1) Middle Snake Relicensing Costs (Amoritzed over a 30 year license period; licenses expire July 31, 2034 and February 28, 2035). (2) Swan Falls Relicensing Costs (Amortized over a 30 year license period, license expires August 31, 2042). (3) Computer Software packages (Amortized over a 5 or 10 year period, as applicable). (4) Shoshone-Bannock Right of Way (Termination date December 31, 2027). (5) FERC License Compliance Costs (Amortized over the term of the applicable FERC License) (6) Radio Frequency Spectrum (Amortized using a 3.38% annual rate, effective January 2022) (b) Concept: DepreciablePlantBase Plant balances in column (b) are year-end plant sub-account balances. (c) Concept: UtilityPlantAppliedDepreciationRate Schedule page 336: Line: 12 to 26 Column: e The Applied Depreciation Rates presented in column (e) for Steam Production plant sub-accounts are calculated using annual depreciation expense compared to average plant balance derived from the beginning and end of year plant balances. FERC FORM NO. 1 (REV. 12-03) Page 336-337 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 REGULATORY COMMISSION EXPENSES (a) Concept: BasisAmortizationChargesAccount 404 - Basis used to compute charges:Balance to be Balance to be RemainingAmortized2023Amortizedmonths of1/1/2023 Amortization 12/31/2023 Amort 12/31/23(1) Mid Snake Relicensing 6,127,497 511,096 5,616,401 -(2) Swan Falls Relicensing 3,734,856 189,908 3,544,948 224(3) Software 26,481,925 4,641,165 33,372,912 -(4) Shoshone Bannock ROW 1,444,804 287,899 1,156,905 48(5) FERC Compliance Costs 21,940,621 446,688 24,296,094 -(6) Radio Frequency - Spectrum 3,214,888 120,255 3,094,633 309Total62,944,591 6,197,011 71,081,893(1) Middle Snake Relicensing Costs (Amoritzed over a 30 year license period; licenses expire July 31, 2034 and February 28, 2035).(2) Swan Falls Relicensing Costs (Amortized over a 30 year license period, license expires August 31, 2042).(3) Computer Software packages (Amortized over a 5 or 10 year period, as applicable).(4) Shoshone-Bannock Right of Way (Termination date December 31, 2027).(5) FERC License Compliance Costs (Amortized over the term of the applicable FERC License)(6) Radio Frequency Spectrum (Amortized using a 3.38% annual rate, effective January 2022)(b) Concept: DepreciablePlantBasePlant balances in column (b) are year-end plant sub-account balances.(c) Concept: UtilityPlantAppliedDepreciationRateSchedule page 336:Line: 12 to 26 Column: eThe Applied Depreciation Rates presented in column (e) for Steam Production plant sub-accountsare calculated using annual depreciation expense compared to average plant balance derived fromthe beginning and end of year plant balances.FERC FORM NO. 1 (REV. 12-03)Page 336-337 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 REGULATORY COMMISSION EXPENSES EXPENSES INCURRED DURING YEAR EXPENSES INCURRED DURING YEAR CURRENTLY CHARGED TO CURRENTLY CHARGED TO Line No. Description (Furnish name of regulatory commission or body the docket or case number and a description of the case) (a) Assessed by Regulatory Commission (b) Expenses of Utility (c) Total Expenses for Current Year (b) + (c) (d) Deferred in Account 182.3 at Beginning of Year (e) Department (f) Account No. (g) 1 FEDERAL ENERGY REGULATORY COMMISSION: 2 STATUTORY FEES ASSESSED BY FERC 5,197,045 5,197,045 ELECTRIC 928 3 GENERAL REGULATORY MATTERS 283,013 283,013 ELECTRIC 928 4 OREGON HYDRO FEES 271,717 271,717 ELECTRIC 928 5 REGULATORY COMMISSION EXPENSES - IDAHO 6 STATUTORY FEES ASSESSED BY COMMISSION 21,039 ELECTRIC 928 7 GENERAL REGULATORY MATTERS 5,680 5,680 ELECTRIC 928 8 REGULATORY COMMISSION EXPENSES - OREGON 9 STATUTORY FEES ASSESSED BY COMMISSION 95,321 ELECTRIC 928 10 GENERAL REGULATORY MATTERS 292,939 292,939 ELECTRIC 928 46 TOTAL 5,468,762 581,632 6,050,394 116,360 FERC FORM NO. 1 (ED. 12-96) Page 350-351 REGULATORY COMMISSION EXPENSES EXPENSES INCURRED DURING YEAR EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR AMORTIZED DURING YEAR AMORTIZED DURING YEAR CURRENTLY CHARGED TO Line Amount Deferred to Account 182.3 Contra Account Amount Deferred in Account 182.3 End of Year FERC FORM NO. 1 (ED. 12-96) Page 350-351 EXPENSESINCURRED DURINGYEAR EXPENSESINCURREDDURINGYEARCURRENTLYCHARGED TO CURRENTLYCHARGEDTOLineNo.Description (Furnish name ofregulatory commission or body thedocket or case number and adescription of the case)(a)Assessed byRegulatoryCommission(b)Expenses of Utility(c)Total Expenses forCurrent Year (b) + (c)(d)Deferred in Account182.3 at Beginning ofYear(e)Department(f)Account No.(g)1 FEDERAL ENERGY REGULATORYCOMMISSION:2 STATUTORY FEES ASSESSED BYFERC 5,197,045 5,197,045 ELECTRIC 9283GENERAL REGULATORY MATTERS 283,013 283,013 ELECTRIC 9284OREGON HYDRO FEES 271,717 271,717 ELECTRIC 9285REGULATORY COMMISSIONEXPENSES - IDAHO6STATUTORY FEES ASSESSED BYCOMMISSION 21,039 ELECTRIC 9287GENERAL REGULATORY MATTERS 5,680 5,680 ELECTRIC 9288REGULATORY COMMISSIONEXPENSES - OREGON9STATUTORY FEES ASSESSED BYCOMMISSION 95,321 ELECTRIC 92810GENERAL REGULATORY MATTERS 292,939 292,939 ELECTRIC 92846TOTAL5,468,762 581,632 6,050,394 116,360FERC FORM NO. 1 (ED. 12-96)Page 350-351 REGULATORY COMMISSION EXPENSES EXPENSES INCURRED DURING YEAR EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR AMORTIZED DURING YEAR AMORTIZED DURING YEAR CURRENTLY CHARGED TO Line Amount Deferred to Account 182.3 Contra Account Amount Deferred in Account 182.3 End of Year FERC FORM NO. 1 (ED. 12-96) Page 350-351 Line No. Amount (h) Deferred to Account 182.3 (i) Contra Account (j) Amount (k)Year (l) 1 2 5,197,045 3 283,013 4 271,717 5 6 38,120 928203, 419000 42,777 16,382 7 5,680 8 9 127,946 928303, 419000 61,511 161,756 10 292,939 46 6,050,394 166,066 104,288 178,138 FERC FORM NO. 1 (ED. 12-96) Page 350-351 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES LineNo.Amount(h)Deferred to Account 182.3(i)Contra Account(j)Amount(k)Year(l)12 5,197,0453283,0134271,71756 38,120 928203, 419000 42,777 16,38275,68089 127,946 928303, 419000 61,511 161,75610292,939466,050,394 166,066 104,288 178,138FERC FORM NO. 1 (ED. 12-96)Page 350-351 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES Line No. Classification (a) Description (b) Costs Incurred Internally Current Year (c) Costs Incurred Externally Current Year (d) 1 Idaho Power did not incur any research and development expenditures in 2023. FERC FORM NO. 1 (ED. 12-87) Page 352-353 RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES AMOUNTS CHARGED IN CURRENT YEAR AMOUNTS CHARGED IN CURRENT YEAR Line No. Amounts Charged In Current Year: Account (e) Amounts Charged In Current Year: Amount (f) Unamortized Accumulation (g) FERC FORM NO. 1 (ED. 12-87) Page 352-353 LineNo.Classification(a)Description(b)Costs Incurred InternallyCurrent Year(c)Costs Incurred ExternallyCurrent Year(d)1 Idaho Power did not incur any research anddevelopment expenditures in 2023.FERC FORM NO. 1 (ED. 12-87)Page 352-353 RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES AMOUNTS CHARGED IN CURRENT YEAR AMOUNTS CHARGED IN CURRENT YEAR Line No. Amounts Charged In Current Year: Account (e) Amounts Charged In Current Year: Amount (f) Unamortized Accumulation (g) FERC FORM NO. 1 (ED. 12-87) Page 352-353 (e) 1 0 0 FERC FORM NO. 1 (ED. 12-87) Page 352-353 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 DISTRIBUTION OF SALARIES AND WAGES (e)1 0 0FERC FORM NO. 1 (ED. 12-87)Page 352-353 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 DISTRIBUTION OF SALARIES AND WAGES Line No. Classification (a) Direct Payroll Distribution (b) Allocation of Payroll Charged for Clearing Accounts (c) Total (d) 1 Electric 2 Operation 3 Production 23,642,184 4 Transmission 7,098,005 5 Regional Market 6 Distribution 21,188,788 7 Customer Accounts 10,415,201 8 Customer Service and Informational 5,786,139 9 Sales 10 Administrative and General 90,224,054 11 TOTAL Operation (Enter Total of lines 3 thru 10)158,354,371 12 Maintenance 13 Production 5,053,295 14 Transmission 4,653,556 15 Regional Market 16 Distribution 9,099,661 17 Administrative and General 1,082,710 18 TOTAL Maintenance (Total of lines 13 thru 17)19,889,222 19 Total Operation and Maintenance 20 Production (Enter Total of lines 3 and 13)28,695,479 21 Transmission (Enter Total of lines 4 and 14)11,751,561 22 Regional Market (Enter Total of Lines 5 and 15) 23 Distribution (Enter Total of lines 6 and 16)30,288,449 24 Customer Accounts (Transcribe from line 7)10,415,201 25 Customer Service and Informational (Transcribe from line 8)5,786,139 26 Sales (Transcribe from line 9) 27 Administrative and General (Enter Total of lines 10 and 17)91,306,764 28 TOTAL Oper. and Maint. (Total of lines 20 thru 27)178,243,593 178,243,593 29 Gas 30 Operation 31 Production - Manufactured Gas 32 Production-Nat. Gas (Including Expl. And Dev.) 33 Other Gas Supply 34 Storage, LNG Terminaling and Processing 35 Transmission 36 Distribution 37 Customer Accounts 38 Customer Service and Informational 39 Sales 40 Administrative and General 41 TOTAL Operation (Enter Total of lines 31 thru 40) 42 Maintenance 43 Production - Manufactured Gas FERC FORM NO. 1 (ED. 12-88) Page 354-355 LineNo.Classification(a)Direct Payroll Distribution(b)Allocation of Payroll Charged forClearing Accounts(c)Total(d)1 Electric2Operation3Production 23,642,1844Transmission7,098,0055Regional Market6Distribution 21,188,7887Customer Accounts 10,415,2018Customer Service and Informational 5,786,1399Sales10Administrative and General 90,224,05411TOTAL Operation (Enter Total of lines 3 thru 10)158,354,37112Maintenance13Production5,053,29514Transmission4,653,55615Regional Market16Distribution 9,099,66117Administrative and General 1,082,71018TOTAL Maintenance (Total of lines 13 thru 17)19,889,22219Total Operation and Maintenance20Production (Enter Total of lines 3 and 13)28,695,47921Transmission (Enter Total of lines 4 and 14)11,751,56122Regional Market (Enter Total of Lines 5 and 15)23 Distribution (Enter Total of lines 6 and 16)30,288,44924Customer Accounts (Transcribe from line 7)10,415,20125Customer Service and Informational (Transcribe from line 8)5,786,13926Sales (Transcribe from line 9)27 Administrative and General (Enter Total of lines 10 and 17)91,306,76428TOTAL Oper. and Maint. (Total of lines 20 thru 27)178,243,593 178,243,59329Gas30Operation31Production - Manufactured Gas32Production-Nat. Gas (Including Expl. And Dev.)33 Other Gas Supply34Storage, LNG Terminaling and Processing35Transmission36Distribution37Customer Accounts38Customer Service and Informational39Sales40Administrative and General41TOTAL Operation (Enter Total of lines 31 thru 40)42 Maintenance 43 Production - Manufactured Gas FERC FORM NO. 1 (ED. 12-88)Page 354-355 44 Production-Natural Gas (Including Exploration and Development) 45 Other Gas Supply 46 Storage, LNG Terminaling and Processing 47 Transmission 48 Distribution 49 Administrative and General 50 TOTAL Maint. (Enter Total of lines 43 thru 49) 51 Total Operation and Maintenance 52 Production-Manufactured Gas (Enter Total of lines 31 and 43) 53 Production-Natural Gas (Including Expl. and Dev.) (Total lines 32, 54 Other Gas Supply (Enter Total of lines 33 and 45) 55 Storage, LNG Terminaling and Processing (Total of lines 31 thru 56 Transmission (Lines 35 and 47) 57 Distribution (Lines 36 and 48) 58 Customer Accounts (Line 37) 59 Customer Service and Informational (Line 38) 60 Sales (Line 39) 61 Administrative and General (Lines 40 and 49) 62 TOTAL Operation and Maint. (Total of lines 52 thru 61) 63 Other Utility Departments 64 Operation and Maintenance 0 65 TOTAL All Utility Dept. (Total of lines 28, 62, and 64)178,243,593 0 178,243,593 66 Utility Plant 67 Construction (By Utility Departments) 68 Electric Plant 69 Gas Plant 70 Other (provide details in footnote): 71 TOTAL Construction (Total of lines 68 thru 70) 72 Plant Removal (By Utility Departments) 73 Electric Plant 74 Gas Plant 75 Other (provide details in footnote): 76 TOTAL Plant Removal (Total of lines 73 thru 75) 77 Other Accounts (Specify, provide details in footnote): 78 Construction Work in Progress 89,584,452 89,584,452 79 Other Clearing Accounts 4,836,262 4,836,262 80 Stores Expense 6,565,397 6,565,397 81 Other Accounts 6,007,047 6,007,047 82 Other Work in Progress 5,637,791 5,637,791 83 Preliminary Survey and Investigation (5,392)(5,392) 84 Indirect Loading (a)67,146,319 67,146,319 85 86 DISTRIBUTION OF SALARIES AND WAGES Line No. Classification (a) Direct Payroll Distribution (b) Allocation of Payroll Charged for Clearing Accounts (c) Total (d) FERC FORM NO. 1 (ED. 12-88) Page 354-355 44 Production-Natural Gas (Including Exploration andDevelopment)45 Other Gas Supply46Storage, LNG Terminaling and Processing47Transmission48Distribution49Administrative and General50TOTAL Maint. (Enter Total of lines 43 thru 49)51 Total Operation and Maintenance52Production-Manufactured Gas (Enter Total of lines 31 and 43)53 Production-Natural Gas (Including Expl. and Dev.) (Total lines32,54 Other Gas Supply (Enter Total of lines 33 and 45)55 Storage, LNG Terminaling and Processing (Total of lines 31thru56Transmission (Lines 35 and 47)57 Distribution (Lines 36 and 48)58 Customer Accounts (Line 37)59 Customer Service and Informational (Line 38)60 Sales (Line 39)61 Administrative and General (Lines 40 and 49)62 TOTAL Operation and Maint. (Total of lines 52 thru 61)63 Other Utility Departments64Operation and Maintenance 065TOTAL All Utility Dept. (Total of lines 28, 62, and 64)178,243,593 0 178,243,59366Utility Plant67Construction (By Utility Departments)68 Electric Plant69Gas Plant70Other (provide details in footnote):71 TOTAL Construction (Total of lines 68 thru 70)72 Plant Removal (By Utility Departments)73 Electric Plant74Gas Plant75Other (provide details in footnote):76 TOTAL Plant Removal (Total of lines 73 thru 75)77 Other Accounts (Specify, provide details in footnote):78 Construction Work in Progress 89,584,452 89,584,45279Other Clearing Accounts 4,836,262 4,836,26280Stores Expense 6,565,397 6,565,39781Other Accounts 6,007,047 6,007,04782Other Work in Progress 5,637,791 5,637,79183Preliminary Survey and Investigation (5,392)(5,392)84 Indirect Loading (a)67,146,319 67,146,31985 86 DISTRIBUTION OF SALARIES AND WAGESLineNo.Classification(a)Direct Payroll Distribution(b)Allocation of Payroll Charged forClearing Accounts(c)Total(d)FERC FORM NO. 1 (ED. 12-88)Page 354-355 87 88 89 90 91 92 93 94 95 TOTAL Other Accounts 112,625,557 67,146,319 179,771,876 96 TOTAL SALARIES AND WAGES 290,869,150 67,146,319 358,015,469 FERC FORM NO. 1 (ED. 12-88) Page 354-355 DISTRIBUTION OF SALARIES AND WAGES Line No. Classification (a) Direct Payroll Distribution (b) Allocation of Payroll Charged for Clearing Accounts (c) Total (d) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA 878889909192939495 TOTAL Other Accounts 112,625,557 67,146,319 179,771,87696TOTAL SALARIES AND WAGES 290,869,150 67,146,319 358,015,469FERC FORM NO. 1 (ED. 12-88)Page 354-355DISTRIBUTION OF SALARIES AND WAGESLineNo.Classification(a)Direct Payroll Distribution(b)Allocation of Payroll Charged forClearing Accounts(c)Total(d) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: SalariesAndWagesOtherAccounts Amount reported is total amount of indirect loading. The loading is allocated to departments based on labor charges. FERC FORM NO. 1 (ED. 12-88) Page 354-355 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 PURCHASES AND SALES OF ANCILLARY SERVICES Amount Purchased for the Year Amount Purchased for the Year Amount Purchased for the Year (a) Concept: SalariesAndWagesOtherAccountsAmount reported is total amount of indirect loading. The loading is allocated to departments based on labor charges.FERC FORM NO. 1 (ED. 12-88)Page 354-355 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 PURCHASES AND SALES OF ANCILLARY SERVICES Amount Purchased for the Year Amount Purchased for the Year Amount Purchased for the YearAmount Purchased for the Year Amount Purchased for the Year Amount Purchased for the Year Usage - Related Billing Determinant Usage - Related Billing Determinant Usage - Related Billing Determinant Line No. Type of Ancillary Service (a) Number of Units (b) Unit of Measure (c) Dollar (d) 1 Scheduling, System Control and Dispatch 245,762 2 Reactive Supply and Voltage 118,794 3 Regulation and Frequency Response 4 Energy Imbalance 5 Operating Reserve - Spinning 903 6 Operating Reserve - Supplement 590 7 Other 8 Total (Lines 1 thru 7)0 366,049 FERC FORM NO. 1 (New 2-04) Page 398 PURCHASES AND SALES OF ANCILLARY SERVICES Amount Sold for the Year Amount Sold for the Year Amount Sold for the Year Usage - Related Billing Determinant Usage - Related Billing Determinant Usage - Related Billing Determinant Line No. Number of Units (e) Unit of Measure (f) Dollars (g) 1FERC FORM NO. 1 (New 2-04) Amount Purchased for the Year Amount Purchased for the Year Amount Purchased for the YearUsage - Related Billing Determinant Usage - Related Billing Determinant Usage - Related Billing DeterminantLineNo.Type of Ancillary Service(a)Number of Units(b)Unit of Measure(c)Dollar(d)1 Scheduling, System Control and Dispatch 245,7622Reactive Supply and Voltage 118,7943Regulation and Frequency Response4Energy Imbalance5Operating Reserve - Spinning 9036Operating Reserve - Supplement 5907Other8Total (Lines 1 thru 7)0 366,049FERC FORM NO. 1 (New 2-04)Page 398 PURCHASES AND SALES OF ANCILLARY SERVICES Amount Sold for the Year Amount Sold for the Year Amount Sold for the Year Usage - Related Billing Determinant Usage - Related Billing Determinant Usage - Related Billing Determinant Line No. Number of Units (e) Unit of Measure (f) Dollars (g) 1FERC FORM NO. 1 (New 2-04)1 2 3 3,502,146 KW 343,036 4 5 4,499,423 KW 440,719 6 4,499,423 KW 440,719 7 8 12,500,992 1,224,474 FERC FORM NO. 1 (New 2-04) Page 398 PURCHASES AND SALES OF ANCILLARY SERVICES Amount Sold for the Year Amount Sold for the Year Amount Sold for the Year Usage - Related Billing Determinant Usage - Related Billing Determinant Usage - Related Billing Determinant Line No. Number of Units (e) Unit of Measure (f) Dollars (g) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 MONTHLY TRANSMISSION SYSTEM PEAK LOAD Other 123 3,502,146 KW 343,036454,499,423 KW 440,71964,499,423 KW 440,7197812,500,992 1,224,474FERC FORM NO. 1 (New 2-04)Page 398PURCHASES AND SALES OF ANCILLARY SERVICESAmount Sold for the Year Amount Sold for the Year Amount Sold for the YearUsage - Related Billing Determinant Usage - Related Billing Determinant Usage - Related Billing DeterminantLineNo.Number of Units(e)Unit of Measure(f)Dollars(g) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 MONTHLY TRANSMISSION SYSTEM PEAK LOAD Other Line No. Month (a) Monthly Peak MW - Total (b) Day of Monthly Peak (c) Hour of Monthly Peak (d) Firm Network Service for Self (e) Firm Network Service for Others (f) Long-Term Firm Point- to-point Reservations (g) Other Long- Term Firm Service (h) Short-Term Firm Point- to-point Reservation (i) Other Service (j) NAME OF SYSTEM: IDAHO POWER COMPANY - SYSTEM LOAD 1 January 3,812 30 20 1,944 270 1,177 0 421 0 2 February 3,868 2 8 2,010 268 1,177 0 413 0 3 March 3,603 7 9 1,660 243 1,177 0 523 0 4 Total for Quarter 1 5,614 781 3,531 0 1,357 0 5 April 3,451 5 9 1,686 234 1,177 0 354 0 6 May 4,112 19 19 2,128 294 1,177 0 513 0 7 June 4,735 30 19 2,854 364 1,177 0 340 0 8 Total for Quarter 2 6,668 892 3,531 0 1,207 0 9 July 5,179 20 17 3,295 400 1,177 0 307 0 10 August 4,972 15 19 2,739 377 1,177 0 679 0 11 September 4,143 11 18 2,362 232 1,177 0 372 0 12 Total for Quarter 3 8,396 1,009 3,531 0 1,358 0 13 October 3,256 28 9 1,291 209 1,177 0 579 0 14 November 3,712 28 8 1,891 282 1,177 0 362 0 15 December 3,610 18 9 1,746 237 1,177 0 450 0 16 Total for Quarter 4 4,928 728 3,531 0 1,391 0 17 Total 25,606 3,410 14,124 0 5,313 0 FERC FORM NO. 1 (NEW. 07-04) Page 400 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 2024-04-16 Year/Period of Report End of: 2023/ Q4 ELECTRIC ENERGY ACCOUNT Line Item MegaWatt Hours Line Item MegaWatt Hours LineNo.Month(a)Monthly Peak MW -Total(b)Day of MonthlyPeak(c)Hour of MonthlyPeak(d)Firm NetworkService for Self(e)Firm NetworkService forOthers(f)Long-TermFirm Point-to-pointReservations(g)OtherLong-TermFirmService(h)Short-TermFirm Point-to-pointReservation(i)OtherService(j)NAME OF SYSTEM: IDAHOPOWER COMPANY - SYSTEMLOAD1January 3,812 30 20 1,944 270 1,177 0 421 02February3,868 2 8 2,010 268 1,177 0 413 03March3,603 7 9 1,660 243 1,177 0 523 04Total for Quarter 1 5,614 781 3,531 0 1,357 05April3,451 5 9 1,686 234 1,177 0 354 06May4,112 19 19 2,128 294 1,177 0 513 07June4,735 30 19 2,854 364 1,177 0 340 08Total for Quarter 2 6,668 892 3,531 0 1,207 09July5,179 20 17 3,295 400 1,177 0 307 010August4,972 15 19 2,739 377 1,177 0 679 011September4,143 11 18 2,362 232 1,177 0 372 012Total for Quarter 3 8,396 1,009 3,531 0 1,358 013October3,256 28 9 1,291 209 1,177 0 579 014November3,712 28 8 1,891 282 1,177 0 362 015December3,610 18 9 1,746 237 1,177 0 450 016Total for Quarter 4 4,928 728 3,531 0 1,391 017Total25,606 3,410 14,124 0 5,313 0FERC FORM NO. 1 (NEW. 07-04)Page 400 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 2024-04-16 Year/Period of Report End of: 2023/ Q4 ELECTRIC ENERGY ACCOUNT Line Item MegaWatt Hours Line Item MegaWatt HoursLine No. Item (a) MegaWatt Hours (b) Line No. Item (a) MegaWatt Hours (b) 1 SOURCES OF ENERGY 21 DISPOSITION OF ENERGY 2 Generation (Excluding Station Use):22 Sales to Ultimate Consumers (Including Interdepartmental Sales)15,514,992 3 Steam 2,473,143 23 Requirements Sales for Resale (See instruction 4, page 311.) 4 Nuclear 24 Non-Requirements Sales for Resale (See instruction 4, page 311.)2,095,145 5 Hydro-Conventional 6,547,878 25 Energy Furnished Without Charge 6 Hydro-Pumped Storage 26 Energy Used by the Company (Electric Dept Only, Excluding Station Use)0 7 Other 2,917,244 27 Total Energy Losses 1,207,582 8 Less Energy for Pumping 27.1 Total Energy Stored 17,446 9 Net Generation (Enter Total of lines 3 through 8)11,938,265 28 TOTAL (Enter Total of Lines 22 Through 27.1) MUST EQUAL LINE 20 UNDER SOURCES 18,835,165 10 Purchases (other than for Energy Storage)7,020,964 10.1 Purchases for Energy Storage 0 11 Power Exchanges: 12 Received 57,686 13 Delivered 186,111 14 Net Exchanges (Line 12 minus line 13)(128,425) 15 Transmission For Other (Wheeling) 16 Received 7,756,368 17 Delivered 7,752,007 18 Net Transmission for Other (Line 16 minus line 17)(a)4,361 19 Transmission By Others Losses 0 20 TOTAL (Enter Total of Lines 9, 10, 10.1, 14, 18 and 19)18,835,165 FERC FORM NO. 1 (ED. 12-90) Page 401a Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 2024-04-16 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA LineNo.Item(a)MegaWatt Hours(b)LineNo.Item(a)MegaWatt Hours(b)1 SOURCES OF ENERGY 21 DISPOSITION OF ENERGY2Generation (Excluding Station Use):22 Sales to Ultimate Consumers (IncludingInterdepartmental Sales)15,514,9923Steam2,473,143 23 Requirements Sales for Resale (See instruction 4,page 311.)4 Nuclear 24 Non-Requirements Sales for Resale (Seeinstruction 4, page 311.)2,095,1455Hydro-Conventional 6,547,878 25 Energy Furnished Without Charge6Hydro-Pumped Storage 26 Energy Used by the Company (Electric Dept Only,Excluding Station Use)07Other2,917,244 27 Total Energy Losses 1,207,5828Less Energy for Pumping 27.1 Total Energy Stored 17,4469Net Generation (Enter Total of lines 3 through 8)11,938,265 28 TOTAL (Enter Total of Lines 22 Through 27.1)MUST EQUAL LINE 20 UNDER SOURCES 18,835,16510Purchases (other than for Energy Storage)7,020,96410.1 Purchases for Energy Storage 011Power Exchanges:12 Received 57,68613Delivered186,11114Net Exchanges (Line 12 minus line 13)(128,425)15 Transmission For Other (Wheeling)16 Received 7,756,36817Delivered7,752,00718Net Transmission for Other (Line 16 minus line 17)(a)4,36119Transmission By Others Losses 020TOTAL (Enter Total of Lines 9, 10, 10.1, 14, 18 and19)18,835,165FERC FORM NO. 1 (ED. 12-90)Page 401a Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 2024-04-16 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: NetTransmissionEnergyForOthersElectricPowerWheeling Page 329 Column I differs from page 401 by 4,361 MWH, reported for Wheeling variation and BPA Energy imbalance schedules on page 401. The numbers that are shown on pages 328- 330 are for account 456 wheeling only, the numbers on page 401 have to be adjusted for account 447 transmission. FERC FORM NO. 1 (ED. 12-90) Page 401a Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 MONTHLY PEAKS AND OUTPUT Monthly Non-FERC FORM NO. 1 (ED. 12-90) (a) Concept: NetTransmissionEnergyForOthersElectricPowerWheelingPage 329 Column I differs from page 401 by 4,361 MWH, reported for Wheeling variation and BPA Energy imbalance schedules on page 401. The numbers that are shown on pages 328-330 are for account 456 wheeling only, the numbers on page 401 have to be adjusted for account 447 transmission.FERC FORM NO. 1 (ED. 12-90)Page 401a Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 MONTHLY PEAKS AND OUTPUT Monthly Non-FERC FORM NO. 1 (ED. 12-90) Line No. Month (a) Total Monthly Energy (b) Monthly Non- Requirement Sales for Resale & Associated Losses (c) Monthly Peak - Megawatts (d) Monthly Peak - Day of Month (e) Monthly Peak - Hour (f) NAME OF SYSTEM: IDAHO POWER COMPANY - SYSTEM LOAD 29 January 1,713,824 288,755 2,521 30 9 30 February 1,436,429 177,995 2,431 1 9 31 March 1,400,530 94,530 2,221 7 8 32 April 1,273,220 127,060 2,160 30 19 33 May 1,743,874 375,378 2,681 20 19 34 June 1,730,586 244,420 3,195 30 19 35 July 2,012,618 41,628 3,615 20 18 36 August 1,794,383 63,916 3,480 16 17 37 September 1,394,795 96,563 2,704 11 18 38 October 1,316,684 161,315 2,170 30 9 39 November 1,438,338 227,835 2,253 28 8 40 December 1,579,884 195,750 2,196 18 9 41 Total 18,835,165 2,095,145 FERC FORM NO. 1 (ED. 12-90) Page 401b Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Steam Electric Generating Plant Statistics LineNo.Month(a)Total Monthly Energy(b)Monthly Non-Requirement Sales forResale & AssociatedLosses(c)Monthly Peak - Megawatts(d)Monthly Peak - Day ofMonth(e)Monthly Peak - Hour(f)NAME OF SYSTEM: IDAHO POWERCOMPANY - SYSTEM LOAD29January 1,713,824 288,755 2,521 30 930February1,436,429 177,995 2,431 1 931March1,400,530 94,530 2,221 7 832April1,273,220 127,060 2,160 30 1933May1,743,874 375,378 2,681 20 1934June1,730,586 244,420 3,195 30 1935July2,012,618 41,628 3,615 20 1836August1,794,383 63,916 3,480 16 1737September1,394,795 96,563 2,704 11 1838October1,316,684 161,315 2,170 30 939November1,438,338 227,835 2,253 28 840December1,579,884 195,750 2,196 18 941Total18,835,165 2,095,145FERC FORM NO. 1 (ED. 12-90)Page 401b Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Steam Electric Generating Plant Statistics 1. Report data for plant in Service only. 2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in this page gas-turbine and internal combustion plants of 10,000 Kw or more, and nuclear plants. 3. Indicate by a footnote any plant leased or operated as a joint facility. 4. If net peak demand for 60 minutes is not available, give data which is available, specifying period. 5. If any employees attend more than one plant, report on line 11 the approximate average number of employees assignable to each plant. 6. If gas is used and purchased on a therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mcf. 7. Quantities of fuel burned (Line 38) and average cost per unit of fuel burned (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20. 8. If more than one fuel is burned in a plant furnish only the composite heat rate for all fuels burned. 9. Items under Cost of Plant are based on USofA accounts. Production expenses do not include Purchased Power, System Control and Load Dispatching, and Other Expenses Classified as Other Power Supply Expenses. 10. For IC and GT plants, report Operating Expenses, Account Nos. 547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." Indicate plants designed for peak load service. Designate automatically operated plants. 11. For a plant equipped with combinations of fossil fuel steam, nuclear steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas- turbine unit functions in a combined cycle operation with a conventional steam unit, include the gas-turbine with the steam plant. 12. If a nuclear power generating plant, briefly explain by footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of cost units used for the various components of fuel cost; and (c) any other informative data concerning plant type fuel used, fuel enrichment type and quantity for the report period and other physical and operating characteristics of plant. Line No. Item (a) Plant Name: Bennett Mountain Plant Name: Boardman Plant Name: Danskin Plant Name: Jim Bridger Plant Name: Langley Gulch Plant Name: Valmy 1 Kind of Plant (Internal Comb, Gas Turb, Nuclear)Gas Turbine Steam Gas Turbine Steam Gas Turbine Steam 2 Type of Constr (Conventional, Outdoor, Boiler, etc)Conventional Conventional Conventional Semi-Outdoor Boiler Conventional Outdoor 3 Year Originally Constructed 2005 (a) 1980 2001 (b) 1974 2012 (c) 1981 4 Year Last Unit was Installed 2005 1980 2008 1979 2012 1985 5 Total Installed Cap (Max Gen Name Plate Ratings-MW)172.8 (d)0 270.9 (e)775.29 318.45 (f)144.9 6 Net Peak Demand on Plant - MW (60 minutes)203 0 286 716 338 137 7 Plant Hours Connected to Load 4,424 0 3,758 8,760 5,971 3,778 8 Net Continuous Plant Capability (Megawatts)204 300 344 9 When Not Limited by Condenser Water 0 (g)0 0 (h)0 0 (i)0 10 When Limited by Condenser Water 0 0 0 0 0 0 11 Average Number of Employees 4 0 6 0 23 0 12 Net Generation, Exclusive of Plant Use - kWh 725,648,000 0 566,667,000 2,244,357,000 1,624,868,000 228,786,000 13 Cost of Plant: Land and Land Rights 0 106,610 402,745 509,671 2,287,261 1,106,140 14 Structures and Improvements 1,855,550 0 6,288,751 74,228,852 146,781,147 47,906,560 15 Equipment Costs 80,978,761 0 146,463,846 644,479,167 250,690,859 209,171,680 16 Asset Retirement Costs 0 3,767,793 0 36,460,399 0 (308,456) 17 Total cost (total 13 thru 20)82,834,311 3,874,403 153,155,342 755,678,089 399,759,267 257,875,924 18 Cost per KW of Installed Capacity (line 17/5) Including 479.37 565.36 974.7 1,255.33 1,779.68 19 Production Expenses: Oper, Supv, & Engr 9,121 (154,681)8,640 268,861 637,812 514,428 20 Fuel 46,847,614 0 43,897,776 77,983,147 89,143,609 17,516,179 21 Coolants and Water (Nuclear Plants Only)0 0 0 0 0 0 22 Steam Expenses 0 (2,000)0 6,103,197 0 4,049,014 23 Steam From Other Sources 0 0 0 0 0 0 24 Steam Transferred (Cr)0 0 0 0 0 0 25 Electric Expenses 516,125 0 913,522 0 3,856,325 1,589,402 26 Misc Steam (or Nuclear) Power Expenses 114,173 5 162,360 6,576,575 442,711 1,552,020 27 Rents 0 0 0 233,996 0 0 28 Allowances 0 0 0 0 0 0 29 Maintenance Supervision and Engineering 0 (282,132)0 17,707 0 0 30 Maintenance of Structures 25,064 0 37,678 0 81,551 1,142,007 1. Report data for plant in Service only.2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in this page gas-turbine and internal combustion plants of 10,000 Kw or more, andnuclear plants. 3. Indicate by a footnote any plant leased or operated as a joint facility.4. If net peak demand for 60 minutes is not available, give data which is available, specifying period.5. If any employees attend more than one plant, report on line 11 the approximate average number of employees assignable to each plant.6. If gas is used and purchased on a therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mcf.7. Quantities of fuel burned (Line 38) and average cost per unit of fuel burned (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20.8. If more than one fuel is burned in a plant furnish only the composite heat rate for all fuels burned.9. Items under Cost of Plant are based on USofA accounts. Production expenses do not include Purchased Power, System Control and Load Dispatching, and Other Expenses Classifiedas Other Power Supply Expenses.10. For IC and GT plants, report Operating Expenses, Account Nos. 547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance ofElectric Plant." Indicate plants designed for peak load service. Designate automatically operated plants.11. For a plant equipped with combinations of fossil fuel steam, nuclear steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined cycle operation with a conventional steam unit, include the gas-turbine with the steam plant.12. If a nuclear power generating plant, briefly explain by footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development;(b) types of cost units used for the various components of fuel cost; and (c) any other informative data concerning plant type fuel used, fuel enrichment type and quantity for the report periodand other physical and operating characteristics of plant.LineNo.Item(a)Plant Name:Bennett Mountain Plant Name:Boardman Plant Name:Danskin Plant Name:Jim Bridger Plant Name:Langley Gulch PlantName:Valmy1Kind of Plant (Internal Comb, GasTurb, Nuclear)Gas Turbine Steam Gas Turbine Steam Gas Turbine Steam2Type of Constr (Conventional,Outdoor, Boiler, etc)Conventional Conventional Conventional Semi-Outdoor Boiler Conventional Outdoor3Year Originally Constructed 2005 (a)1980 2001 (b)1974 2012 (c)19814Year Last Unit was Installed 2005 1980 2008 1979 2012 19855Total Installed Cap (Max Gen NamePlate Ratings-MW)172.8 (d)0 270.9 (e)775.29 318.45 (f)144.96Net Peak Demand on Plant - MW (60minutes)203 0 286 716 338 1377Plant Hours Connected to Load 4,424 0 3,758 8,760 5,971 3,7788Net Continuous Plant Capability(Megawatts)204 300 3449When Not Limited by CondenserWater 0 (g)0 0 (h)0 0 (i)010When Limited by Condenser Water 0 0 0 0 0 011Average Number of Employees 4 0 6 0 23 012Net Generation, Exclusive of PlantUse - kWh 725,648,000 0 566,667,000 2,244,357,000 1,624,868,000 228,786,00013Cost of Plant: Land and Land Rights 0 106,610 402,745 509,671 2,287,261 1,106,14014Structures and Improvements 1,855,550 0 6,288,751 74,228,852 146,781,147 47,906,56015Equipment Costs 80,978,761 0 146,463,846 644,479,167 250,690,859 209,171,68016Asset Retirement Costs 0 3,767,793 0 36,460,399 0 (308,456)17 Total cost (total 13 thru 20)82,834,311 3,874,403 153,155,342 755,678,089 399,759,267 257,875,92418Cost per KW of Installed Capacity(line 17/5) Including 479.37 565.36 974.7 1,255.33 1,779.6819Production Expenses: Oper, Supv, &Engr 9,121 (154,681)8,640 268,861 637,812 514,42820Fuel46,847,614 0 43,897,776 77,983,147 89,143,609 17,516,17921Coolants and Water (Nuclear PlantsOnly)0 0 0 0 0 022Steam Expenses 0 (2,000)0 6,103,197 0 4,049,01423Steam From Other Sources 0 0 0 0 0 024Steam Transferred (Cr)0 0 0 0 0 025Electric Expenses 516,125 0 913,522 0 3,856,325 1,589,40226Misc Steam (or Nuclear) PowerExpenses 114,173 5 162,360 6,576,575 442,711 1,552,02027Rents000233,996 0 0 28 Allowances 0 0 0 0 0 0 29 Maintenance Supervision and Engineering 0 (282,132)0 17,707 0 0 30 Maintenance of Structures 25,064 0 37,678 0 81,551 1,142,007 31 Maintenance of Boiler (or reactor) Plant (86,085)0 10,857 5,527,262 23,709 2,169,915 32 Maintenance of Electric Plant 524,570 0 3,403,525 2,464,174 1,263,542 555,201 33 Maintenance of Misc Steam (or Nuclear) Plant 0 0 0 8,576,992 0 269,361 34 Total Production Expenses 47,950,582 (438,808)48,434,358 107,751,911 95,449,259 29,357,527 35 Expenses per Net kWh 0.07 0.09 0.05 0.06 0.13 35 Plant Name Bennett Mountain Boardman Boardman Danskin Jim Bridger Jim Bridger Langley Gulch Valmy Valmy 36 Fuel Kind Gas Coal Oil Gas Coal Oil Gas Coal Oil 37 Fuel Unit MCF Tons Barrels MCF Tons Barrels MCF Tons Barrels 38 Quantity (Units) of Fuel Burned 7,329,649 0 0 5,908,125 1,343,055 6,267 10,996,100 143,943 4,223 39 Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)1,027 0 0 1,027 9,149 140,000 1,027 10,205 138,778 40 Avg Cost of Fuel/unit, as Delvd f.o.b. during year 6.39 0 0 7.43 56.87 3.74 8.11 65.85 0 41 Average Cost of Fuel per Unit Burned 6.39 0 0 7.43 57.31 130.46 8.11 115.57 198.58 42 Average Cost of Fuel Burned per Million BTU 5.68 0 0 6.59 3.08 22.19 7.17 5.66 34.07 43 Average Cost of Fuel Burned per kWh Net Gen 0.07 0 0 0.08 0.03 0 0.06 0.08 0 44 Average BTU per kWh Net Generation 10,374 0 0 10,708 11,166 0 6,950 12,946 0 FERC FORM NO. 1 (REV. 12-03) Page 402-403 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA 31 Maintenance of Boiler (or reactor)Plant (86,085)0 10,857 5,527,262 23,709 2,169,91532Maintenance of Electric Plant 524,570 0 3,403,525 2,464,174 1,263,542 555,20133Maintenance of Misc Steam (orNuclear) Plant 0 0 0 8,576,992 0 269,36134Total Production Expenses 47,950,582 (438,808)48,434,358 107,751,911 95,449,259 29,357,52735Expenses per Net kWh 0.07 0.09 0.05 0.06 0.1335Plant Name Bennett Mountain Boardman Boardman Danskin Jim Bridger JimBridger LangleyGulch Valmy Valmy36Fuel Kind Gas Coal Oil Gas Coal Oil Gas Coal Oil37Fuel Unit MCF Tons Barrels MCF Tons Barrels MCF Tons Barrels38Quantity (Units) of FuelBurned 7,329,649 0 0 5,908,125 1,343,055 6,267 10,996,100 143,943 4,22339Avg Heat Cont - Fuel Burned(btu/indicate if nuclear)1,027 0 0 1,027 9,149 140,000 1,027 10,205 138,77840Avg Cost of Fuel/unit, asDelvd f.o.b. during year 6.39 0 0 7.43 56.87 3.74 8.11 65.85 041Average Cost of Fuel perUnit Burned 6.39 0 0 7.43 57.31 130.46 8.11 115.57 198.5842Average Cost of FuelBurned per Million BTU 5.68 0 0 6.59 3.08 22.19 7.17 5.66 34.0743Average Cost of FuelBurned per kWh Net Gen 0.07 0 0 0.08 0.03 0 0.06 0.08 044Average BTU per kWh NetGeneration 10,374 0 0 10,708 11,166 0 6,950 12,946 0FERC FORM NO. 1 (REV. 12-03)Page 402-403 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: YearPlantOriginallyConstructed This footnote applies to lines 3 and 4. The Boardman plant consists of one unit constructed jointly by Portland General Electric Company, Idaho Power Company, and Pacific Northwest Generating Company, with Idaho Power owning 10%. The unit was placed in commercial operation August 3, 1980 and ceased operations in October 2020. (b) Concept: YearPlantOriginallyConstructed This footnote applies to lines 3 and 4. The Jim Bridger Power Plant consists of four equal units constructed jointly by Idaho Power Company and Pacific Power and Light Company, with Idaho Power owning 1/3 and PacifiCorp owning 2/3. Unit #1 was placed in commercial operation November 30, 1974, Unit #2 December 1, 1975, Unit #3 September 1, 1976, and Unit #4 November 29, 1979. (c) Concept: YearPlantOriginallyConstructed This footnote applies to lines 3 and 4. The Valmy plant consists of two units constructed jointly by Sierra Pacific Power Company and Idaho Power Company, with Sierra owning 1/2 and Idaho Power owning 1/2. Unit #1 was placed in commercial operation December 11, 1981, and Unit #2 May 21, 1985. Idaho Power ended its participation in Unit #1 in December 2019. (d) Concept: InstalledCapacityOfPlant This footnote applies to line 5 and line 12 through 43. Information reflects Idaho Power Company's share as explained in the note for line 3 page 402 under Boardman. (e) Concept: InstalledCapacityOfPlant This footnote applies to line 5 and line 12 through 43. Information reflects Idaho Power Company's share as explained in the note for line 3 page 402 under Jim Bridger. (f) Concept: InstalledCapacityOfPlant This footnote applies to line 5 and line 12 through 43. Information reflects Idaho Power Company's share as explained in the note for line 3 page 402 under Valmy. (g) Concept: NetContinuousPlantCapabilityNotLimitedByCondenserWater This footnote applies to line 9, 10, and 11. PacifiCorp, as operator of the plant, will report this information. (h) Concept: NetContinuousPlantCapabilityNotLimitedByCondenserWater This footnote applies to line 9, 10, and 11. Portland General Electric Company, as operator of the plant, will report this information. (i) Concept: NetContinuousPlantCapabilityNotLimitedByCondenserWater This footnote applies to line 9, 10, and 11. Sierra Pacific Power, as operator of the plant, will report this information. FERC FORM NO. 1 (REV. 12-03) Page 402-403 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Hydroelectric Generating Plant Statistics (a) Concept: YearPlantOriginallyConstructedThis footnote applies to lines 3 and 4. The Boardman plant consists of one unit constructed jointly by Portland General Electric Company, Idaho Power Company, and Pacific NorthwestGenerating Company, with Idaho Power owning 10%. The unit was placed in commercial operation August 3, 1980 and ceased operations in October 2020.(b) Concept: YearPlantOriginallyConstructedThis footnote applies to lines 3 and 4. The Jim Bridger Power Plant consists of four equal units constructed jointly by Idaho Power Company and Pacific Power and Light Company, withIdaho Power owning 1/3 and PacifiCorp owning 2/3. Unit #1 was placed in commercial operation November 30, 1974, Unit #2 December 1, 1975, Unit #3 September 1, 1976, and Unit #4November 29, 1979.(c) Concept: YearPlantOriginallyConstructedThis footnote applies to lines 3 and 4. The Valmy plant consists of two units constructed jointly by Sierra Pacific Power Company and Idaho Power Company, with Sierra owning 1/2 andIdaho Power owning 1/2. Unit #1 was placed in commercial operation December 11, 1981, and Unit #2 May 21, 1985. Idaho Power ended its participation in Unit #1 in December 2019.(d) Concept: InstalledCapacityOfPlantThis footnote applies to line 5 and line 12 through 43. Information reflects Idaho Power Company's share as explained in the note for line 3 page 402 under Boardman.(e) Concept: InstalledCapacityOfPlantThis footnote applies to line 5 and line 12 through 43. Information reflects Idaho Power Company's share as explained in the note for line 3 page 402 under Jim Bridger.(f) Concept: InstalledCapacityOfPlantThis footnote applies to line 5 and line 12 through 43. Information reflects Idaho Power Company's share as explained in the note for line 3 page 402 under Valmy.(g) Concept: NetContinuousPlantCapabilityNotLimitedByCondenserWaterThis footnote applies to line 9, 10, and 11. PacifiCorp, as operator of the plant, will report this information.(h) Concept: NetContinuousPlantCapabilityNotLimitedByCondenserWaterThis footnote applies to line 9, 10, and 11. Portland General Electric Company, as operator of the plant, will report this information.(i) Concept: NetContinuousPlantCapabilityNotLimitedByCondenserWaterThis footnote applies to line 9, 10, and 11. Sierra Pacific Power, as operator of the plant, will report this information.FERC FORM NO. 1 (REV. 12-03)Page 402-403 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 Hydroelectric Generating Plant Statistics 1. Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings). 2. If any plant is leased, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in a footnote. If licensed project, give project number. 3. If net peak demand for 60 minutes is not available, give that which is available specifying period. 4. If a group of employees attends more than one generating plant, report on line 11 the approximate average number of employees assignable to each plant. 5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses." 6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment. Hydroelectric Generating Plant Statistics Line No. Item (a) FERC Licensed Project No. 2736 Plant Name: American Falls FERC Licensed Project No. 1975 Plant Name: Bliss FERC Licensed Project No. 1971 Plant Name: Brownlee 1 Kind of Plant (Run-of-River or Storage)Run-of-River Run-of-River Storage 2 Plant Construction type (Conventional or Outdoor)Outdoor Outdoor Outdoor 3 Year Originally Constructed 1978 1949 1958 4 Year Last Unit was Installed 1978 1950 1980 5 Total installed cap (Gen name plate Rating in MW)92.34 75.04 675 6 Net Peak Demand on Plant-Megawatts (60 minutes)68 52 649 7 Plant Hours Connect to Load 5,110 8,760 8,674 8 Net Plant Capability (in megawatts) 9 (a) Under Most Favorable Oper Conditions 70 75 714 10 (b) Under the Most Adverse Oper Conditions 1 220 11 Average Number of Employees 4 4 7 12 Net Generation, Exclusive of Plant Use - kWh 262,202,000 295,069,000 2,087,723,000 13 Cost of Plant 14 Land and Land Rights 875,319 768,993 18,542,080 15 Structures and Improvements 12,673,865 1,944,695 51,233,164 16 Reservoirs, Dams, and Waterways 5,224,768 12,215,938 71,583,400 17 Equipment Costs 37,144,210 20,543,211 138,908,639 18 Roads, Railroads, and Bridges 839,276 486,477 2,820,134 19 Asset Retirement Costs 20 Total cost (total 13 thru 20)56,757,438 35,959,314 283,087,417 21 Cost per KW of Installed Capacity (line 20 / 5)614.66 479.2 419.39 22 Production Expenses 23 Operation Supervision and Engineering 230,110 259,479 849,456 24 Water for Power 174,371 196,626 504,772 25 Hydraulic Expenses 303,721 342,528 1,012,975 26 Electric Expenses 117,518 85,340 435,767 27 Misc Hydraulic Power Generation Expenses 289,245 373,295 847,872 28 Rents 16,442 18,541 47,597 29 Maintenance Supervision and Engineering 8,315 9,855 15,609 30 Maintenance of Structures 45,649 45,793 82,092 31 Maintenance of Reservoirs, Dams, and Waterways 16,326 38,506 26,690 32 Maintenance of Electric Plant 84,259 126,716 166,079 33 Maintenance of Misc Hydraulic Plant 249,381 257,881 408,653 34 Total Production Expenses (total 23 thru 33)1,535,337 1,754,560 4,397,562 35 Expenses per net kWh 0.01 0.01 0 FERC FORM NO. 1 (REV. 12-03) Page 406-407 Hydroelectric Generating Plant Statistics Line No. FERC Licensed Project No. 2055 Plant Name: C J Strike FERC Licensed Project No. 2848 Plant Name: Cascade FERC Licensed Project No. 1971 Plant Name: Common Facilities FERC Licensed Project No. 1971 Plant Name: Hells Canyon 1 Run-of-River Run-of-River StorageFERC FORM NO. 1 (REV. 12-03) Page 406-407 1. Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings).2. If any plant is leased, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in a footnote. If licensed project,give project number.3. If net peak demand for 60 minutes is not available, give that which is available specifying period.4. If a group of employees attends more than one generating plant, report on line 11 the approximate average number of employees assignable to each plant.5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses do not include PurchasedPower, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses."6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment.Hydroelectric Generating Plant StatisticsLineNo.Item(a)FERC Licensed Project No.2736Plant Name:American Falls FERC Licensed Project No.1975Plant Name:Bliss FERC Licensed Project No.1971Plant Name:Brownlee1Kind of Plant (Run-of-River or Storage)Run-of-River Run-of-River Storage2Plant Construction type (Conventional or Outdoor)Outdoor Outdoor Outdoor3Year Originally Constructed 1978 1949 19584Year Last Unit was Installed 1978 1950 19805Total installed cap (Gen name plate Rating in MW)92.34 75.04 6756Net Peak Demand on Plant-Megawatts (60 minutes)68 52 6497Plant Hours Connect to Load 5,110 8,760 8,6748Net Plant Capability (in megawatts)9 (a) Under Most Favorable Oper Conditions 70 75 71410(b) Under the Most Adverse Oper Conditions 1 22011Average Number of Employees 4 4 712Net Generation, Exclusive of Plant Use - kWh 262,202,000 295,069,000 2,087,723,00013Cost of Plant14Land and Land Rights 875,319 768,993 18,542,08015Structures and Improvements 12,673,865 1,944,695 51,233,16416Reservoirs, Dams, and Waterways 5,224,768 12,215,938 71,583,40017Equipment Costs 37,144,210 20,543,211 138,908,63918Roads, Railroads, and Bridges 839,276 486,477 2,820,13419Asset Retirement Costs20Total cost (total 13 thru 20)56,757,438 35,959,314 283,087,41721Cost per KW of Installed Capacity (line 20 / 5)614.66 479.2 419.3922Production Expenses23Operation Supervision and Engineering 230,110 259,479 849,45624Water for Power 174,371 196,626 504,77225Hydraulic Expenses 303,721 342,528 1,012,97526Electric Expenses 117,518 85,340 435,76727Misc Hydraulic Power Generation Expenses 289,245 373,295 847,87228Rents16,442 18,541 47,59729Maintenance Supervision and Engineering 8,315 9,855 15,60930Maintenance of Structures 45,649 45,793 82,09231Maintenance of Reservoirs, Dams, and Waterways 16,326 38,506 26,69032Maintenance of Electric Plant 84,259 126,716 166,07933Maintenance of Misc Hydraulic Plant 249,381 257,881 408,65334Total Production Expenses (total 23 thru 33)1,535,337 1,754,560 4,397,56235Expenses per net kWh 0.01 0.01 0FERC FORM NO. 1 (REV. 12-03)Page 406-407 Hydroelectric Generating Plant Statistics Line No. FERC Licensed Project No. 2055 Plant Name: C J Strike FERC Licensed Project No. 2848 Plant Name: Cascade FERC Licensed Project No. 1971 Plant Name: Common Facilities FERC Licensed Project No. 1971 Plant Name: Hells Canyon 1 Run-of-River Run-of-River StorageFERC FORM NO. 1 (REV. 12-03) Page 406-407 1 Run-of-River Run-of-River Storage 2 Outdoor Outdoor Outdoor 3 1952 1983 1967 4 1952 1984 1967 5 82.8 12.42 391.5 6 86 12 435 7 8,760 8,719 8,746 8 9 92 13 444 10 84 1 137 11 5 2 4 12 377,063,000 35,535,000 1,789,832,000 13 14 5,744,769 82,142 114,368 2,222,392 15 10,792,749 7,333,768 70,068,470 6,790,045 16 12,664,444 3,145,631 13,556,785 56,025,711 17 15,104,070 13,508,220 3,898,090 58,190,403 18 1,602,868 122,668 142,581 1,357,863 19 20 45,908,900 24,192,429 87,780,294 124,586,414 21 554.46 1,947.86 318.23 22 23 543,059 159,245 414,011 24 279,177 112,303 292,825 25 429,769 222,304 13,128,083 579,650 26 92,435 103,833 247,605 27 440,680 214,563 583,812 28 26,325 10,589 27,612 29 17,080 8,402 68,606 30 136,118 40,580 43,564 31 103,567 7,621 1,771,346 32 264,654 136,228 642,958 33 308,334 183,506 113,609 546,437 34 2,641,198 1,199,174 13,241,692 5,218,426 35 0.01 0.03 0 FERC FORM NO. 1 (REV. 12-03) Page 406-407 Hydroelectric Generating Plant Statistics Line No. FERC Licensed Project No. 2055 Plant Name: C J Strike FERC Licensed Project No. 2848 Plant Name: Cascade FERC Licensed Project No. 1971 Plant Name: Common Facilities FERC Licensed Project No. 1971 Plant Name: Hells Canyon Hydroelectric Generating Plant Statistics Line No. FERC Licensed Project No. 2061 Plant Name: Lower Salmon FERC Licensed Project No. 2726 Plant Name: Malad FERC Licensed Project No. 2899 Plant Name: Milner FERC Licensed Project No. 1971 Plant Name: Oxbow 1 Run-of-River Run-of-River Run-of-River StorageFERC FORM NO. 1 (REV. 12-03) Page 406-407 1 Run-of-River Run-of-River Storage2OutdoorOutdoorOutdoor31952198319674195219841967582.8 12.42 391.56861243578,760 8,719 8,746899213444108411371152412377,063,000 35,535,000 1,789,832,00013145,744,769 82,142 114,368 2,222,3921510,792,749 7,333,768 70,068,470 6,790,0451612,664,444 3,145,631 13,556,785 56,025,7111715,104,070 13,508,220 3,898,090 58,190,403181,602,868 122,668 142,581 1,357,863192045,908,900 24,192,429 87,780,294 124,586,41421554.46 1,947.86 318.232223543,059 159,245 414,01124279,177 112,303 292,82525429,769 222,304 13,128,083 579,6502692,435 103,833 247,60527440,680 214,563 583,8122826,325 10,589 27,6122917,080 8,402 68,60630136,118 40,580 43,56431103,567 7,621 1,771,34632264,654 136,228 642,95833308,334 183,506 113,609 546,437342,641,198 1,199,174 13,241,692 5,218,426350.01 0.03 0FERC FORM NO. 1 (REV. 12-03)Page 406-407Hydroelectric Generating Plant StatisticsLineNo.FERC Licensed Project No.2055Plant Name:C J Strike FERC Licensed Project No.2848Plant Name:Cascade FERC Licensed Project No.1971Plant Name:Common Facilities FERC Licensed Project No.1971Plant Name:Hells Canyon Hydroelectric Generating Plant Statistics Line No. FERC Licensed Project No. 2061 Plant Name: Lower Salmon FERC Licensed Project No. 2726 Plant Name: Malad FERC Licensed Project No. 2899 Plant Name: Milner FERC Licensed Project No. 1971 Plant Name: Oxbow 1 Run-of-River Run-of-River Run-of-River StorageFERC FORM NO. 1 (REV. 12-03) Page 406-407 2 Outdoor Outdoor Conventional Outdoor 3 1949 1948 1992 1961 4 1949 1948 1992 1961 5 60 21.77 59.45 190 6 38 23 35 209 7 8,760 8,540 2,076 8,755 8 9 71 31 36 210 10 60 21 1 202 11 4 1 2 6 12 187,857,000 159,012,000 28,958,000 900,050,000 13 14 424,428 205,376 139,356 1,212,841 15 3,605,915 15,869,882 10,711,507 22,452,830 16 8,121,814 7,598,766 17,779,586 35,917,788 17 55,603,329 18,777,532 29,677,158 22,533,329 18 88,693 1,507,442 501,877 3,674,733 19 20 67,844,179 43,958,998 58,809,484 85,791,521 21 1,130.74 2,019.25 989.23 451.53 22 23 370,156 65,162 161,431 723,884 24 226,697 49,378 122,558 392,862 25 369,789 100,885 186,238 781,278 26 179,487 24,774 63,045 264,013 27 303,422 75,535 250,389 679,398 28 21,376 4,656 11,556 37,044 29 7,858 4,643 6,692 15,064 30 89,990 10,668 38,056 60,303 31 19,748 43,079 25,246 59,599 32 100,500 63,510 90,964 213,940 33 163,631 103,669 164,149 312,521 34 1,852,654 545,959 1,120,324 3,539,906 35 0.01 0 0.04 0 FERC FORM NO. 1 (REV. 12-03) Page 406-407 Hydroelectric Generating Plant Statistics Line No. FERC Licensed Project No. 2061 Plant Name: Lower Salmon FERC Licensed Project No. 2726 Plant Name: Malad FERC Licensed Project No. 2899 Plant Name: Milner FERC Licensed Project No. 1971 Plant Name: Oxbow Hydroelectric Generating Plant Statistics Line No. FERC Licensed Project No. 2778 Plant Name: Shoshone Falls FERC Licensed Project No. 503 Plant Name: Swan Falls FERC Licensed Project No. 18 Plant Name: Twin Falls FERC Licensed Project No. 2777 Plant Name: Upper Salmon 1 Run-of-River Run-of-River Run-of-River Run-of-RiverFERC FORM NO. 1 (REV. 12-03) Page 406-407 2 Outdoor Outdoor Conventional Outdoor319491948199219614194919481992196156021.77 59.45 190638233520978,760 8,540 2,076 8,75589713136210106021120211412612187,857,000 159,012,000 28,958,000 900,050,0001314424,428 205,376 139,356 1,212,841153,605,915 15,869,882 10,711,507 22,452,830168,121,814 7,598,766 17,779,586 35,917,7881755,603,329 18,777,532 29,677,158 22,533,3291888,693 1,507,442 501,877 3,674,733192067,844,179 43,958,998 58,809,484 85,791,521211,130.74 2,019.25 989.23 451.532223370,156 65,162 161,431 723,88424226,697 49,378 122,558 392,86225369,789 100,885 186,238 781,27826179,487 24,774 63,045 264,01327303,422 75,535 250,389 679,3982821,376 4,656 11,556 37,044297,858 4,643 6,692 15,0643089,990 10,668 38,056 60,3033119,748 43,079 25,246 59,59932100,500 63,510 90,964 213,94033163,631 103,669 164,149 312,521341,852,654 545,959 1,120,324 3,539,906350.01 0 0.04 0FERC FORM NO. 1 (REV. 12-03)Page 406-407Hydroelectric Generating Plant StatisticsLineNo.FERC Licensed Project No.2061Plant Name:Lower Salmon FERC Licensed Project No.2726Plant Name:Malad FERC Licensed Project No.2899Plant Name:Milner FERC Licensed Project No.1971Plant Name:Oxbow Hydroelectric Generating Plant Statistics Line No. FERC Licensed Project No. 2778 Plant Name: Shoshone Falls FERC Licensed Project No. 503 Plant Name: Swan Falls FERC Licensed Project No. 18 Plant Name: Twin Falls FERC Licensed Project No. 2777 Plant Name: Upper Salmon 1 Run-of-River Run-of-River Run-of-River Run-of-RiverFERC FORM NO. 1 (REV. 12-03) Page 406-407 2 Conventional Conventional Conventional Outdoor 3 1907 1910 1935 1937 4 1921 1994 1935 1947 5 14.73 27.17 52.9 34.5 6 15 15 34 34 7 6,368 6,368 6,299 8,759 8 9 16 16 44 37 10 11 14 50 32 11 2 4 3 4 12 42,312,000 113,009,000 37,126,000 169,512,000 13 14 313,328 309,958 255,499 207,636 15 10,572,266 28,364,180 12,004,023 3,794,132 16 14,827,399 15,850,156 9,031,704 19,724,184 17 19,476,797 32,765,484 24,963,648 9,723,108 18 468,609 2,261,020 2,642,015 29,359 19 20 45,658,399 79,550,798 48,896,889 33,478,419 21 3,099.69 2,927.89 924.33 970.39 22 23 130,367 340,493 649,761 323,222 24 98,788 243,326 277,275 244,852 25 155,202 414,645 421,307 421,901 26 81,950 156,245 62,271 211,092 27 165,367 401,172 362,341 364,572 28 9,315 22,944 26,145 23,088 29 4,656 10,533 5,398 10,367 30 48,490 126,787 42,574 98,421 31 27,270 30,146 21,916 56,264 32 59,884 130,361 95,243 173,952 33 85,875 213,873 97,106 164,613 34 867,164 2,090,525 2,061,337 2,092,344 35 0.02 0.02 0.06 0.01 FERC FORM NO. 1 (REV. 12-03) Page 406-407 Hydroelectric Generating Plant Statistics Line No. FERC Licensed Project No. 2778 Plant Name: Shoshone Falls FERC Licensed Project No. 503 Plant Name: Swan Falls FERC Licensed Project No. 18 Plant Name: Twin Falls FERC Licensed Project No. 2777 Plant Name: Upper Salmon Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 GENERATING PLANT STATISTICS (Small Plants) Line Name of Plant Year Orig. Const.Installed Capacity Name Net Peak Demand MW (60 Net Generation Excluding Cost of PlantFERC FORM NO. 1 (REV. 12-03) 2 Conventional Conventional Conventional Outdoor3190719101935193741921199419351947514.73 27.17 52.9 34.561515343476,368 6,368 6,299 8,759891616443710111450321124341242,312,000 113,009,000 37,126,000 169,512,0001314313,328 309,958 255,499 207,6361510,572,266 28,364,180 12,004,023 3,794,1321614,827,399 15,850,156 9,031,704 19,724,1841719,476,797 32,765,484 24,963,648 9,723,10818468,609 2,261,020 2,642,015 29,359192045,658,399 79,550,798 48,896,889 33,478,419213,099.69 2,927.89 924.33 970.392223130,367 340,493 649,761 323,2222498,788 243,326 277,275 244,85225155,202 414,645 421,307 421,9012681,950 156,245 62,271 211,09227165,367 401,172 362,341 364,572289,315 22,944 26,145 23,088294,656 10,533 5,398 10,3673048,490 126,787 42,574 98,4213127,270 30,146 21,916 56,2643259,884 130,361 95,243 173,9523385,875 213,873 97,106 164,61334867,164 2,090,525 2,061,337 2,092,344350.02 0.02 0.06 0.01FERC FORM NO. 1 (REV. 12-03)Page 406-407Hydroelectric Generating Plant StatisticsLineNo.FERC Licensed Project No.2778Plant Name:Shoshone Falls FERC Licensed Project No.503Plant Name:Swan Falls FERC Licensed Project No.18Plant Name:Twin Falls FERC Licensed Project No.2777Plant Name:Upper Salmon Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 GENERATING PLANT STATISTICS (Small Plants) Line Name of Plant Year Orig. Const.Installed Capacity Name Net Peak Demand MW (60 Net Generation Excluding Cost of PlantFERC FORM NO. 1 (REV. 12-03)Line No. Name of Plant (a) Year Orig. Const. (b) Installed Capacity Name Plate Rating (MW) (c) Net Peak Demand MW (60 min) (d) Net Generation Excluding Plant Use (e) Cost of Plant (f) 1 Hydro 2 Clear Lakes 1937 2.5 2.3 8,396 4,485,042 3 Thousand Springs 1912 6.8 6.8 54,222 13,518,763 4 Internal Combustion 5 (a) Salmon Diesel 1967 5 5.5 61 986,873 FERC FORM NO. 1 (REV. 12-03) Page 410-411 GENERATING PLANT STATISTICS (Small Plants) Production Expenses Production Expenses Line No. Plant Cost (Incl Asset Retire. Costs) Per MW (g) Operation Exc'l. Fuel (h) Fuel Production Expenses (i) Maintenance Production Expenses (j) Kind of Fuel (k) Fuel Costs (in cents (per Million Btu) (l) 1FERC FORM NO. 1 (REV. 12-03) Page 410-411 LineNo.Name of Plant(a)Year Orig. Const.(b)Installed Capacity NamePlate Rating (MW)(c)Net Peak Demand MW (60min)(d)Net Generation ExcludingPlant Use(e)Cost of Plant(f)1 Hydro2Clear Lakes 1937 2.5 2.3 8,396 4,485,0423Thousand Springs 1912 6.8 6.8 54,222 13,518,7634Internal Combustion5(a)Salmon Diesel 1967 5 5.5 61 986,873FERC FORM NO. 1 (REV. 12-03)Page 410-411 GENERATING PLANT STATISTICS (Small Plants) Production Expenses Production Expenses Line No. Plant Cost (Incl Asset Retire. Costs) Per MW (g) Operation Exc'l. Fuel (h) Fuel Production Expenses (i) Maintenance Production Expenses (j) Kind of Fuel (k) Fuel Costs (in cents (per Million Btu) (l) 1FERC FORM NO. 1 (REV. 12-03) Page 410-411 2 1,794,017 100,981 20,489 3 1,988,053 492,435 237,495 4 5 197,375 Diesel FERC FORM NO. 1 (REV. 12-03) Page 410-411 GENERATING PLANT STATISTICS (Small Plants) Production Expenses Production Expenses Line No. Plant Cost (Incl Asset Retire. Costs) Per MW (g) Operation Exc'l. Fuel (h) Fuel Production Expenses (i) Maintenance Production Expenses (j) Kind of Fuel (k) Fuel Costs (in cents (per Million Btu) (l) GENERATING PLANT STATISTICS (Small Plants) Line No.Generation Type (m) 1 2FERC FORM NO. 1 (REV. 12-03) Page 410-411 2 1,794,017 100,981 20,48931,988,053 492,435 237,49545197,375 DieselFERC FORM NO. 1 (REV. 12-03)Page 410-411GENERATING PLANT STATISTICS (Small Plants)Production Expenses Production ExpensesLineNo.Plant Cost (Incl AssetRetire. Costs) Per MW(g)Operation Exc'l. Fuel(h)Fuel ProductionExpenses(i)Maintenance ProductionExpenses(j)Kind of Fuel(k)Fuel Costs (in cents(per Million Btu)(l) GENERATING PLANT STATISTICS (Small Plants) Line No.Generation Type (m) 1 2FERC FORM NO. 1 (REV. 12-03) Page 410-411 3 4 5 FERC FORM NO. 1 (REV. 12-03) Page 410-411 GENERATING PLANT STATISTICS (Small Plants) Line No.Generation Type (m) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA 345FERC FORM NO. 1 (REV. 12-03)Page 410-411GENERATING PLANT STATISTICS (Small Plants)Line No.Generation Type(m) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: PlantName Salmon units are classified as standby. FERC FORM NO. 1 (REV. 12-03) Page 410-411 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 ENERGY STORAGE OPERATIONS (Large Plants) MWHsFERC FORM NO. 1 ((NEW 12-12)) (a) Concept: PlantNameSalmon units are classified as standby.FERC FORM NO. 1 (REV. 12-03)Page 410-411 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 ENERGY STORAGE OPERATIONS (Large Plants) MWHsFERC FORM NO. 1 ((NEW 12-12)) Line No. Name of the Energy Storage Project (a) Functional Classification (b) Location of the Project (c) MWHs (d) MWHs delivered to the grid to support Production (e) MWHs delivered to the grid to support Transmission (f) delivered to the grid to support Distribution (g) 1 Hemingway BESS Distribution Owyhee County, ID 16,572 14,460 2 Black Mesa BESS Distribution Elmore County, ID 874 598 35 TOTAL 17,446 0 0 15,058 FERC FORM NO. 1 ((NEW 12-12)) Page 414 ENERGY STORAGE OPERATIONS (Large Plants) Line MWHs Lost During Conversion, Storage and Discharge of Energy MWHs Lost During Conversion, Storage and Discharge of Energy MWHs Lost During Conversion, Storage and Discharge of Energy MWHs Sold Revenues from Energy Storage Operations Power Purchased for Storage Operations Fuel Costs from associated fuel accounts for Storage Operations FERC FORM NO. 1 ((NEW 12-12)) Page 414 LineNo.Name of the Energy Storage Project(a)FunctionalClassification(b)Location of theProject(c)MWHs(d)MWHs delivered to thegrid to supportProduction(e)MWHs delivered to thegrid to supportTransmission(f)delivered tothe grid tosupportDistribution(g)1 Hemingway BESS Distribution OwyheeCounty, ID 16,572 14,4602Black Mesa BESS Distribution Elmore County,ID 874 59835TOTAL17,446 0 0 15,058FERC FORM NO. 1 ((NEW 12-12))Page 414 ENERGY STORAGE OPERATIONS (Large Plants) Line MWHs Lost During Conversion, Storage and Discharge of Energy MWHs Lost During Conversion, Storage and Discharge of Energy MWHs Lost During Conversion, Storage and Discharge of Energy MWHs Sold Revenues from Energy Storage Operations Power Purchased for Storage Operations Fuel Costs from associated fuel accounts for Storage Operations FERC FORM NO. 1 ((NEW 12-12)) Page 414 Line No.Discharge of Energy Production (h) Discharge of Energy Transmission (i) Discharge of Energy Distribution (j) MWHs Sold (k)Storage Operations (l) Storage Operations (555.1) (Dollars) (m) Operations Associated with Self- Generated Power (Dollars) (n) 1 2,112 2 276 35 0 0 2,388 0 0 0 0 FERC FORM NO. 1 ((NEW 12-12)) Page 414 ENERGY STORAGE OPERATIONS (Large Plants) Line No. Other Costs Associated with Self- Generated Power (Dollars) (o) Account for Project Costs (p) Production (Dollars) (q) Transmission (Dollars) (r) Distribution (Dollars) (s) 1 101363 110,007,941 2 101363 30,764,772FERC FORM NO. 1 ((NEW 12-12)) LineNo.Discharge of EnergyProduction(h)Discharge of EnergyTransmission(i)Discharge of EnergyDistribution(j)MWHs Sold(k)Storage Operations(l)Storage Operations(555.1) (Dollars)(m)OperationsAssociatedwith Self-GeneratedPower(Dollars)(n)1 2,112227635002,388 0 0 0 0FERC FORM NO. 1 ((NEW 12-12))Page 414 ENERGY STORAGE OPERATIONS (Large Plants) Line No. Other Costs Associated with Self- Generated Power (Dollars) (o) Account for Project Costs (p) Production (Dollars) (q) Transmission (Dollars) (r) Distribution (Dollars) (s) 1 101363 110,007,941 2 101363 30,764,772FERC FORM NO. 1 ((NEW 12-12))2 101363 30,764,772 35 0 0 0 140,772,713 FERC FORM NO. 1 ((NEW 12-12)) Page 414 ENERGY STORAGE OPERATIONS (Large Plants) Line No. Other Costs Associated with Self- Generated Power (Dollars) (o) Account for Project Costs (p) Production (Dollars) (q) Transmission (Dollars) (r) Distribution (Dollars) (s) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 TRANSMISSION LINE STATISTICS LENGTH (Pole miles) - LENGTH (Pole miles) - FERC FORM NO. 1 (ED. 12-87) 2 101363 30,764,77235000140,772,713FERC FORM NO. 1 ((NEW 12-12))Page 414ENERGY STORAGE OPERATIONS (Large Plants)LineNo.Other Costs Associated with Self-Generated Power (Dollars)(o)Account for ProjectCosts(p)Production (Dollars)(q)Transmission (Dollars)(r)Distribution (Dollars)(s) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 TRANSMISSION LINE STATISTICS LENGTH (Pole miles) - LENGTH (Pole miles) - FERC FORM NO. 1 (ED. 12-87) DESIGNATION DESIGNATION VOLTAGE (KV) - (Indicate where other than 60 cycle, 3 phase) VOLTAGE (KV) - (Indicate where other than 60 cycle, 3 phase) (Pole miles) - (In the case of underground lines report circuit miles) (Pole miles) - (In the case of underground lines report circuit miles) Line No.From To Operating Designated Type of Supporting Structure On Structure of Line Designated On Structures of Another Line Number of Circuits (a)(b)(c)(d)(e)(f)(g)(h) 1 Borah (a) Midpoint 345 500 S Tower 62.35 0 1 2 Boardman (b) Slatt 500 500 S Tower 1.79 0 1 3 Summer lake (c) Hemingway 500 500 S Tower 0.08 0 1 4 Hemingway (d) Midpoint 500 500 S Tower 0.15 0 1 5 Summer Lake (e) Hemingway 500 500 S Tower 53.07 0 1 6 Hemingway (f) Midpoint 500 500 S Tower 47.76 0 1 7 Jim Bridger (g) Goshen 345 345 S Tower 66.15 0 1 8 State Line Midpoint 345 345 S Tower 76.05 0 2 9 Rogerson Midpoint 345 345 S Tower 1.08 0 1 10 Kinport (h) Borah 345 345 S Tower 19.81 0 1 11 Jim Bridger (i) Populus 345 345 S Tower 60.93 0 1 12 Populus (j) Kinport 345 345 S Tower 7.42 0 1 13 Jim Bridger (k) Populus 345 345 S Tower 61.1 0 1 14 Populus (l) Borah 345 345 S Tower 9.05 0 1 15 Goshen (m) Kinport 345 345 S Tower 7.49 0 1 16 Midpoint (n) Borah #1 345 345 H Wood 51.07 0 1 17 Midpoint (o) Borah #2 345 345 H Wood 49.98 0 2 18 Adelaide Tap (p) Adelaide 345 345 H Wood 1.72 0 2 19 Quartz LaGrande 230 230 H Wood 45.97 0 1 20 Midpoint Hunt 230 230 S Tower 0.7 0 2 21 Brady Antelope 230 230 H Wood 56.38 0 1 22 Brady Treasureton 230 230 H Wood 0.08 0 1 23 Brady #1 & #2 Kinport 230 230 S Tower 17.94 0 2 24 Brownlee Ontario 230 230 S Tower 72.67 0 1 25 Mora Bowmont 138 230 S P Wood 9.99 0 1 26 Mora Bowmont 138 230 H Wood 8.71 0 1 27 Caldwell Locust 230 230 SP Steel 18.5 0 1 28 Boise Bench Caldwell 230 230 S Tower 7.69 0 1 29 Boise Bench Caldwell 230 230 H Wood 33.49 0 1 30 Boise Bench Cloverdale 230 230 S Tower 16.08 0 2 31 Boardman (q) Dalreed Sub 230 230 H Wood 1.67 0 1 32 Brownlee Oxbow 230 230 SP Steel 10.96 0 2 FERC FORM NO. 1 (ED. 12-87) Page 422-423 DESIGNATION DESIGNATION VOLTAGE (KV) -(Indicate where otherthan 60 cycle, 3phase)VOLTAGE (KV) -(Indicate where otherthan 60 cycle, 3phase)(Pole miles) -(In the caseofundergroundlines reportcircuit miles)(Pole miles) -(In the caseofundergroundlines reportcircuit miles)LineNo.From To Operating Designated Type ofSupportingStructure On Structureof LineDesignated OnStructures ofAnother Line NumberofCircuits(a)(b)(c)(d)(e)(f)(g)(h)1 Borah (a)Midpoint 345 500 S Tower 62.35 0 12Boardman(b)Slatt 500 500 S Tower 1.79 0 13Summer lake (c)Hemingway 500 500 S Tower 0.08 0 14Hemingway(d)Midpoint 500 500 S Tower 0.15 0 15Summer Lake (e)Hemingway 500 500 S Tower 53.07 0 16Hemingway(f)Midpoint 500 500 S Tower 47.76 0 17Jim Bridger (g)Goshen 345 345 S Tower 66.15 0 18State Line Midpoint 345 345 S Tower 76.05 0 29RogersonMidpoint345345S Tower 1.08 0 110Kinport(h)Borah 345 345 S Tower 19.81 0 111Jim Bridger (i)Populus 345 345 S Tower 60.93 0 112Populus(j)Kinport 345 345 S Tower 7.42 0 113Jim Bridger (k)Populus 345 345 S Tower 61.1 0 114Populus(l)Borah 345 345 S Tower 9.05 0 115Goshen(m)Kinport 345 345 S Tower 7.49 0 116Midpoint(n)Borah #1 345 345 H Wood 51.07 0 117Midpoint(o)Borah #2 345 345 H Wood 49.98 0 218Adelaide Tap (p)Adelaide 345 345 H Wood 1.72 0 219QuartzLaGrande230230H Wood 45.97 0 120MidpointHunt230230S Tower 0.7 0 221BradyAntelope230230H Wood 56.38 0 122BradyTreasureton230230H Wood 0.08 0 123Brady #1 & #2 Kinport 230 230 S Tower 17.94 0 224BrownleeOntario230230S Tower 72.67 0 125MoraBowmont138230S P Wood 9.99 0 126MoraBowmont138230H Wood 8.71 0 127CaldwellLocust230230SP Steel 18.5 0 128Boise Bench Caldwell 230 230 S Tower 7.69 0 129Boise Bench Caldwell 230 230 H Wood 33.49 0 130Boise Bench Cloverdale 230 230 S Tower 16.08 0 231Boardman(q)Dalreed Sub 230 230 H Wood 1.67 0 132BrownleeOxbow230230SP Steel 10.96 0 2FERC FORM NO. 1 (ED. 12-87)Page 422-423 33 Caldwell Ontario 230 230 H Wood 30.06 0 1 34 Caldwell Ontario 230 230 S Tower 3.14 0 1 35 Bennett Mtn PP Rattlesnake TS 230 230 SP Steel 4.39 0 1 36 Borah Hunt 230 230 H Steel 68.12 0 1 37 Danskin Hubbard 230 230 H Steel 36.25 0 1 38 Danskin Hubbard 230 230 SP Steel 1.84 0 1 39 Danskin Hubbard 230 230 SP Steel 1.3 0 2 40 Danskin Bennett Mtn 230 230 SP Steel 5.39 0 1 41 Hemingway Bowmont 230 230 SP Steel 12.94 0 1 42 Langley Gulch Galloway Rd 138 230 SP Steel 14.19 0 1 43 Galloway Rd Willis Tap 138 230 SP Steel 2.09 0 1 44 Walla Walla (r) Hurricane 230 230 H Wood 31.66 0 1 45 Cloverdale Hubbard 230 230 SP Steel 6.86 0 2 46 Bowmont Hubbard 0 230 0 0 0 47 Boise Bench Midpoint #1 230 230 S Tower 0.71 0 1 48 Boise Bench Midpoint #1 230 230 H Wood 109.65 0 1 49 Brownlee Quartz Jct 230 230 S Tower 1.51 0 1 50 Brownlee Quartz Jct 230 230 H Wood 41.3 0 1 51 Brownlee Boise Bench #1 & #2 230 230 S Tower 99.78 0 2 52 Oxbow Brownlee 230 230 S Tower 10.32 0 2 53 Boise Bench Midpoint #2 230 230 S Tower 3.49 0 1 54 Boise Bench Midpoint #2 230 230 H Wood 102.13 0 1 55 Oxbow Pallette Jct 230 230 S Tower 19.98 0 2 56 Pallette Jct Imnaha 230 230 H Wood 24.43 0 2 57 Hells Canyon Palette Jct 230 230 S Tower 9.05 0 2 58 Brownlee Boise Bench 230 230 S Tower 102.1 0 2 59 Boise Bench Midpoint #3 230 230 H Wood 106.29 0 1 60 Palette Jct Enterprise 230 230 H Wood 29.6 0 1 61 Borah Brady #2 230 230 S Tower 0.42 0 1 62 Borah Brady #2 230 230 H Wood 3.52 0 1 63 Borah Brady #1 230 230 H Wood 3.84 0 1 64 Goshen (s) State Line 161 161 H Wood 40.89 0 1 65 Don Goshen 161 161 S Tower 2.37 0 2 66 Don Goshen 161 161 H Wood 16.49 0 2 67 Don Goshen 138 161 H Wood 29.66 0 2 68 Antelope (t) Goshen 161 161 H Wood 5.68 0 1 69 Goshen (u) State Line 161 161 H Wood 10.9 0 1 70 Goshen (v) State Line 161 161 H Wood 7.84 0 1 71 American Falls PP Adelaide 138 138 H Wood 14.09 0 2 TRANSMISSION LINE STATISTICS DESIGNATION DESIGNATION VOLTAGE (KV) - (Indicate where other than 60 cycle, 3 phase) VOLTAGE (KV) - (Indicate where other than 60 cycle, 3 phase) LENGTH (Pole miles) - (In the case of underground lines report circuit miles) LENGTH (Pole miles) - (In the case of underground lines report circuit miles) Line No.From To Operating Designated Type of Supporting Structure On Structure of Line Designated On Structures of Another Line Number of Circuits (a)(b)(c)(d)(e)(f)(g)(h) FERC FORM NO. 1 (ED. 12-87) Page 422-423 33 Caldwell Ontario 230 230 H Wood 30.06 0 134CaldwellOntario230230S Tower 3.14 0 135Bennett Mtn PP Rattlesnake TS 230 230 SP Steel 4.39 0 136BorahHunt230230H Steel 68.12 0 137DanskinHubbard230230H Steel 36.25 0 138DanskinHubbard230230SP Steel 1.84 0 139DanskinHubbard230230SP Steel 1.3 0 240DanskinBennett Mtn 230 230 SP Steel 5.39 0 141HemingwayBowmont230230SP Steel 12.94 0 142Langley Gulch Galloway Rd 138 230 SP Steel 14.19 0 143Galloway Rd Willis Tap 138 230 SP Steel 2.09 0 144Walla Walla (r)Hurricane 230 230 H Wood 31.66 0 145CloverdaleHubbard230230SP Steel 6.86 0 246BowmontHubbard023000047Boise Bench Midpoint #1 230 230 S Tower 0.71 0 148Boise Bench Midpoint #1 230 230 H Wood 109.65 0 149BrownleeQuartz Jct 230 230 S Tower 1.51 0 150BrownleeQuartz Jct 230 230 H Wood 41.3 0 151BrownleeBoise Bench #1 & #2 230 230 S Tower 99.78 0 252OxbowBrownlee230230S Tower 10.32 0 253Boise Bench Midpoint #2 230 230 S Tower 3.49 0 154Boise Bench Midpoint #2 230 230 H Wood 102.13 0 155OxbowPallette Jct 230 230 S Tower 19.98 0 256Pallette Jct Imnaha 230 230 H Wood 24.43 0 257Hells Canyon Palette Jct 230 230 S Tower 9.05 0 258BrownleeBoise Bench 230 230 S Tower 102.1 0 259Boise Bench Midpoint #3 230 230 H Wood 106.29 0 160Palette Jct Enterprise 230 230 H Wood 29.6 0 161BorahBrady #2 230 230 S Tower 0.42 0 162BorahBrady #2 230 230 H Wood 3.52 0 163BorahBrady #1 230 230 H Wood 3.84 0 164Goshen(s)State Line 161 161 H Wood 40.89 0 165DonGoshen161161S Tower 2.37 0 266DonGoshen161161H Wood 16.49 0 267DonGoshen138161H Wood 29.66 0 268Antelope(t)Goshen 161 161 H Wood 5.68 0 169Goshen(u)State Line 161 161 H Wood 10.9 0 170Goshen(v)State Line 161 161 H Wood 7.84 0 171American Falls PP Adelaide 138 138 H Wood 14.09 0 2TRANSMISSION LINE STATISTICSDESIGNATIONDESIGNATIONVOLTAGE (KV) -(Indicate where otherthan 60 cycle, 3phase)VOLTAGE (KV) -(Indicate where otherthan 60 cycle, 3phase)LENGTH(Pole miles) -(In the caseofundergroundlines reportcircuit miles)LENGTH(Pole miles) -(In the caseofundergroundlines reportcircuit miles)LineNo.From To Operating Designated Type ofSupportingStructure On Structureof LineDesignated OnStructures ofAnother Line NumberofCircuits(a)(b)(c)(d)(e)(f)(g)(h)FERC FORM NO. 1 (ED. 12-87)Page 422-423 72 American Falls PP Adelaide 138 138 S P Wood 0.12 0 2 73 Minidoka Loop Adelaide 138 138 S Tower 1.13 0 2 74 Nampa Caldwell 138 138 S P Wood 9.6 0 2 75 Skyway Tap 138 138 S P Steel 0.89 0 2 76 Upper Salmon Mountain Home Jct 138 138 H Wood 54.36 0 1 77 Upper Salmon Cliff 138 138 H Wood 30.81 0 1 78 Eastgate Russet 138 138 S P Wood 2.06 0 1 79 Brady Fremont 138 138 S Tower 1.01 0 2 80 Brady Fremont 138 138 H Wood 24.36 0 2 81 Brady Fremont 138 138 S P Wood 24.33 0 2 82 King Lower Malad 138 138 H Wood 84.92 0 2 83 Orchard Tap 138 138 S P Steel 3.81 0 1 84 Emmett Jct Payette 138 138 H Wood 66.41 0 2 85 Mountain Home AFB Tap 138 138 H Wood 6.2 0 1 86 Ontario Quartz 138 138 H Wood 73.23 0 1 87 King American Falls PP 138 138 S Tower 0.91 0 2 88 King American Falls PP 138 138 H Wood 142.15 0 1 89 King American Falls PP 138 138 S P Wood 3.71 0 1 90 King American Falls PP 138 138 S P Steel 0.5 0 1 91 Duffin Clawson 138 138 H Wood 6.19 0 1 92 American Falls Brady Tie 138 138 H Wood 0.33 0 1 93 Upper Salmon A-B King 138 138 H Wood 5.66 0 1 94 Upper Salmon B Wells 138 138 H Wood 125.47 0 1 95 King Wood River 138 138 H Wood 73.59 0 1 96 Toponis Pocket 138 138 S P Wood 9.8 0 1 97 Boise Bench Grove 138 138 S P Wood 10.5 0 2 98 Quartz John Day 138 138 H Wood 67.37 0 1 99 Sinker Creek Tap 138 138 H Wood 2.83 0 1 100 Mora Cloverdale 138 138 H Wood 2.51 0 1 101 Mora Cloverdale 138 138 S P Wood 22.25 0 1 102 Mora Cloverdale 138 138 S P Steel 0.96 0 2 103 Stoddard Jct Stoddard Sub 138 138 S P Steel 3.8 0 1 104 Fossil Gulch Tap 138 138 H Wood 1.81 0 1 105 Wood River Midpoint 138 138 H Wood 53.08 0 2 106 Wood River Midpoint 138 138 S P Wood 16.69 0 2 107 Oxbow McCall 138 138 H Wood 37.04 0 1 108 Oxbow McCall 138 138 S P Wood 2.32 0 1 109 Lowell Jct Nampa 138 138 S P Wood 7.53 0 2 110 Hunt Milner 138 138 S P Wood 19.41 0 1 111 Strike Bruneau Bridge 138 138 H Wood 13.49 0 1 112 American Falls Kramer Sub 138 138 S P Wood 18.46 0 2 TRANSMISSION LINE STATISTICS DESIGNATION DESIGNATION VOLTAGE (KV) - (Indicate where other than 60 cycle, 3 phase) VOLTAGE (KV) - (Indicate where other than 60 cycle, 3 phase) LENGTH (Pole miles) - (In the case of underground lines report circuit miles) LENGTH (Pole miles) - (In the case of underground lines report circuit miles) Line No.From To Operating Designated Type of Supporting Structure On Structure of Line Designated On Structures of Another Line Number of Circuits (a)(b)(c)(d)(e)(f)(g)(h) FERC FORM NO. 1 (ED. 12-87) Page 422-423 72 American Falls PP Adelaide 138 138 S P Wood 0.12 0 273Minidoka Loop Adelaide 138 138 S Tower 1.13 0 274NampaCaldwell138138S P Wood 9.6 0 275Skyway Tap 138 138 S P Steel 0.89 0 276Upper Salmon Mountain Home Jct 138 138 H Wood 54.36 0 177Upper Salmon Cliff 138 138 H Wood 30.81 0 178EastgateRusset138138S P Wood 2.06 0 179BradyFremont138138S Tower 1.01 0 280BradyFremont138138H Wood 24.36 0 281BradyFremont138138S P Wood 24.33 0 282KingLower Malad 138 138 H Wood 84.92 0 283Orchard Tap 138 138 S P Steel 3.81 0 184Emmett Jct Payette 138 138 H Wood 66.41 0 285Mountain Home AFB Tap 138 138 H Wood 6.2 0 186OntarioQuartz138138H Wood 73.23 0 187KingAmerican Falls PP 138 138 S Tower 0.91 0 288KingAmerican Falls PP 138 138 H Wood 142.15 0 189KingAmerican Falls PP 138 138 S P Wood 3.71 0 190KingAmerican Falls PP 138 138 S P Steel 0.5 0 191DuffinClawson138138H Wood 6.19 0 192American Falls Brady Tie 138 138 H Wood 0.33 0 193Upper Salmon A-B King 138 138 H Wood 5.66 0 194Upper Salmon B Wells 138 138 H Wood 125.47 0 195KingWood River 138 138 H Wood 73.59 0 196ToponisPocket138138S P Wood 9.8 0 197Boise Bench Grove 138 138 S P Wood 10.5 0 298QuartzJohn Day 138 138 H Wood 67.37 0 199Sinker Creek Tap 138 138 H Wood 2.83 0 1100MoraCloverdale138138H Wood 2.51 0 1101MoraCloverdale138138S P Wood 22.25 0 1102MoraCloverdale138138S P Steel 0.96 0 2103Stoddard Jct Stoddard Sub 138 138 S P Steel 3.8 0 1104Fossil Gulch Tap 138 138 H Wood 1.81 0 1105Wood River Midpoint 138 138 H Wood 53.08 0 2106Wood River Midpoint 138 138 S P Wood 16.69 0 2107OxbowMcCall138138H Wood 37.04 0 1108OxbowMcCall138138S P Wood 2.32 0 1109Lowell Jct Nampa 138 138 S P Wood 7.53 0 2110HuntMilner138138S P Wood 19.41 0 1111StrikeBruneau Bridge 138 138 H Wood 13.49 0 1112American Falls Kramer Sub 138 138 S P Wood 18.46 0 2TRANSMISSION LINE STATISTICSDESIGNATIONDESIGNATIONVOLTAGE (KV) -(Indicate where otherthan 60 cycle, 3phase)VOLTAGE (KV) -(Indicate where otherthan 60 cycle, 3phase)LENGTH(Pole miles) -(In the caseofundergroundlines reportcircuit miles)LENGTH(Pole miles) -(In the caseofundergroundlines reportcircuit miles)LineNo.From To Operating Designated Type ofSupportingStructure On Structureof LineDesignated OnStructures ofAnother Line NumberofCircuits(a)(b)(c)(d)(e)(f)(g)(h)FERC FORM NO. 1 (ED. 12-87) Page 422-423 113 Pingree Haven 138 138 S P Wood 11.72 0 1 114 Midpoint Twin Falls 138 138 S P Wood 25.19 0 2 115 Shoshone Tap 138 138 H Wood 7.09 0 2 116 Twin Falls Russett 138 138 S P Wood 1.71 0 1 117 Blackfoot Aiken 46 138 S P Wood 6.22 0 2 118 Peterson Tendoy 69 138 H Wood 57.04 0 1 119 Eastgate Tap Eastgate 138 138 S P Wood 6.39 0 1 120 Kimberly Tap Kimberly 138 138 S P Steel 1.84 0 2 121 Boise Bench Mora 138 138 H Wood 13.11 0 2 122 Bowmont-Caldwell Simplot Sub 138 138 S P Wood 0.51 0 1 123 Gary Lane Eagle 138 138 S P Wood 6.64 0 1 124 Locust Grove Blackcat Sub 138 138 S P Steel 9.25 2.98 1 125 Boise Bench Butler 138 138 S P Wood 0.14 4.02 1 126 Eagle Star 138 138 S P Wood 6.77 0 1 127 Star Lansing 138 138 S P Steel 5.5 0 1 128 Beacon Light Tap Beacon Light 138 138 S P Steel 4.32 0 1 129 Karcher Sub Zilog Tap 138 138 S P Steel 3.12 0 1 130 Zilog Can Ada 138 138 S P Steel 1.5 0 1 131 Blackcat Can Ada 138 138 H Wood 3.42 0 1 132 Cloverdale Wye 138 138 S P Steel 0.42 4.02 1 133 Victory Jct Victory 138 138 S P Steel 1.87 0 1 134 Butler Wye 138 138 S P Steel 2.94 0 1 135 Horseflat Starkey 138 138 H Wood 33.97 0 1 136 Starkey Mccall 138 138 S P Steel 2.23 0 2 137 Starkey Mccall 138 138 H Wood 3.8 0 1 138 Starkey Mccall 138 138 S P Steel 1.5 0 1 139 Starkey Mccall 138 138 S P Wood 17.61 0 1 140 Chestnut Happy Valley 138 138 S P Steel 2.78 0 1 141 Garnet Ward 0 138 0 0 0 142 McCall Lake Fork 138 138 S P Wood 8.89 0 1 143 McCall Lake Fork 138 138 S Steel 2.9 0 1 144 Boulder Tap 138 138 S P Steel 1.98 0 1 145 Caldwell Willis 138 138 S P Steel 1.3 0 1 146 Caldwell Willis 138 138 S P Steel 3.63 0 1 147 Caldwell Willis 138 138 S P Wood 0.87 0 1 148 Willis Lansing 138 138 Verious 3.23 0 2 149 Valivue Tap 138 138 S P Steel 0.79 0 2 150 Bowmont Happy Valley 138 138 S P Steel 8.65 0 1 151 Antelope (w) Scoville 138 138 H Wood 0.12 0 1 152 American Falls (x) Wheelon 138 138 H Wood 1.05 0 1 TRANSMISSION LINE STATISTICS DESIGNATION DESIGNATION VOLTAGE (KV) - (Indicate where other than 60 cycle, 3 phase) VOLTAGE (KV) - (Indicate where other than 60 cycle, 3 phase) LENGTH (Pole miles) - (In the case of underground lines report circuit miles) LENGTH (Pole miles) - (In the case of underground lines report circuit miles) Line No.From To Operating Designated Type of Supporting Structure On Structure of Line Designated On Structures of Another Line Number of Circuits (a)(b)(c)(d)(e)(f)(g)(h) FERC FORM NO. 1 (ED. 12-87) Page 422-423 113 Pingree Haven 138 138 S P Wood 11.72 0 1114MidpointTwin Falls 138 138 S P Wood 25.19 0 2115Shoshone Tap 138 138 H Wood 7.09 0 2116Twin Falls Russett 138 138 S P Wood 1.71 0 1117BlackfootAiken46138S P Wood 6.22 0 2118PetersonTendoy69138H Wood 57.04 0 1119Eastgate Tap Eastgate 138 138 S P Wood 6.39 0 1120Kimberly Tap Kimberly 138 138 S P Steel 1.84 0 2121Boise Bench Mora 138 138 H Wood 13.11 0 2122Bowmont-Caldwell Simplot Sub 138 138 S P Wood 0.51 0 1123Gary Lane Eagle 138 138 S P Wood 6.64 0 1124Locust Grove Blackcat Sub 138 138 S P Steel 9.25 2.98 1125Boise Bench Butler 138 138 S P Wood 0.14 4.02 1126EagleStar138138S P Wood 6.77 0 1127StarLansing138138S P Steel 5.5 0 1128Beacon Light Tap Beacon Light 138 138 S P Steel 4.32 0 1129Karcher Sub Zilog Tap 138 138 S P Steel 3.12 0 1130ZilogCan Ada 138 138 S P Steel 1.5 0 1131BlackcatCan Ada 138 138 H Wood 3.42 0 1132CloverdaleWye138138S P Steel 0.42 4.02 1133Victory Jct Victory 138 138 S P Steel 1.87 0 1134ButlerWye138138S P Steel 2.94 0 1135HorseflatStarkey138138H Wood 33.97 0 1136StarkeyMccall138138S P Steel 2.23 0 2137StarkeyMccall138138H Wood 3.8 0 1138StarkeyMccall138138S P Steel 1.5 0 1139StarkeyMccall138138S P Wood 17.61 0 1140ChestnutHappy Valley 138 138 S P Steel 2.78 0 1141GarnetWard0138000142McCallLake Fork 138 138 S P Wood 8.89 0 1143McCallLake Fork 138 138 S Steel 2.9 0 1144Boulder Tap 138 138 S P Steel 1.98 0 1145CaldwellWillis138138S P Steel 1.3 0 1146CaldwellWillis138138S P Steel 3.63 0 1147CaldwellWillis138138S P Wood 0.87 0 1148WillisLansing138138Verious3.23 0 2149Valivue Tap 138 138 S P Steel 0.79 0 2150BowmontHappy Valley 138 138 S P Steel 8.65 0 1151Antelope(w)Scoville 138 138 H Wood 0.12 0 1152American Falls (x)Wheelon 138 138 H Wood 1.05 0 1TRANSMISSION LINE STATISTICSDESIGNATIONDESIGNATIONVOLTAGE (KV) -(Indicate where otherthan 60 cycle, 3phase)VOLTAGE (KV) -(Indicate where otherthan 60 cycle, 3phase)LENGTH(Pole miles) -(In the caseofundergroundlines reportcircuit miles)LENGTH(Pole miles) -(In the caseofundergroundlines reportcircuit miles)LineNo.From To Operating Designated Type ofSupportingStructure On Structureof LineDesignated OnStructures ofAnother Line NumberofCircuits(a)(b)(c)(d)(e)(f)(g)(h)FERC FORM NO. 1 (ED. 12-87)Page 422-423 153 Kinport Don #1 138 138 S Tower 1.27 0 2 154 Donn HOKU 138 138 S P Steel 2.69 0 1 155 HOKU Alamed 138 138 S P Steel 0.22 0 2 156 HOKU Alamed 138 138 S P Steel 0.23 0 2 157 HOKU Alamed 138 138 S P Steel 2.85 0 1 158 Eldridge tap 138 138 S P Steel 0.85 0 1 159 Mora Columbia 138 138 S P Steel 0 3.92 2 160 Rockland Jct Rockland Wind Farm 138 138 S P Steel 5.18 0 1 161 King Justice 138 138 S P Wood 0.07 0 1 162 NorthView Tap 138 138 S P Wood 6.17 0 1 163 Twin Falls PP Tap 138 138 H Wood 0.99 0 1 164 American Falls PP Amercian Falls Trans ST 138 138 S P Steel 0.37 0 1 165 Lower Salmon King Tie 138 138 H Wood 0.05 0 1 166 C J Strike Strike Jct 138 138 S Tower 4.3 0 2 167 Strike Jct Mountain Home Jct 138 138 H Wood 23.42 0 1 168 Strike Jct Bowmont 0 138 H Wood 0.05 0 1 169 Strike Jct Bowmont 138 138 S Tower 0.36 0 1 170 Strike Jct Bowmont 138 138 H Wood 67.89 0 1 171 Lucky Peak Lucky Peak Jct 138 138 H Wood 4.48 0 2 172 Bliss King 138 138 H Wood 10.51 0 1 173 Milner Deadend Milner PP 138 138 S P Wood 1.3 0 1 174 Swan Falls Tap 138 138 H Wood 0.95 0 1 175 Hines BPA (Harney)115 115 H Wood 3.35 0 1 176 69 Kv Lines 69 69 H Wood 205.81 0 1 177 69 Kv Lines 69 69 S P Wood 821.13 0 1 178 46 Kv Lines 46 46 S P Wood 374.77 0 1 179 NA 36 TOTAL 4,735.02 14.94 225 FERC FORM NO. 1 (ED. 12-87) Page 422-423 TRANSMISSION LINE STATISTICS DESIGNATION DESIGNATION VOLTAGE (KV) - (Indicate where other than 60 cycle, 3 phase) VOLTAGE (KV) - (Indicate where other than 60 cycle, 3 phase) LENGTH (Pole miles) - (In the case of underground lines report circuit miles) LENGTH (Pole miles) - (In the case of underground lines report circuit miles) Line No.From To Operating Designated Type of Supporting Structure On Structure of Line Designated On Structures of Another Line Number of Circuits (a)(b)(c)(d)(e)(f)(g)(h) TRANSMISSION LINE STATISTICS COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES Line No. Size of Conductor and Material Land Construction Costs Total Costs Operation Expenses Maintenance Expenses Rents Total ExpensesFERC FORM NO. 1 (ED. 12-87) 153 Kinport Don #1 138 138 S Tower 1.27 0 2154DonnHOKU138138S P Steel 2.69 0 1155HOKUAlamed138138S P Steel 0.22 0 2156HOKUAlamed138138S P Steel 0.23 0 2157HOKUAlamed138138S P Steel 2.85 0 1158Eldridge tap 138 138 S P Steel 0.85 0 1159MoraColumbia138138S P Steel 0 3.92 2160Rockland Jct Rockland Wind Farm 138 138 S P Steel 5.18 0 1161KingJustice138138S P Wood 0.07 0 1162NorthView Tap 138 138 S P Wood 6.17 0 1163Twin Falls PP Tap 138 138 H Wood 0.99 0 1164American Falls PP Amercian Falls Trans ST 138 138 S P Steel 0.37 0 1165Lower Salmon King Tie 138 138 H Wood 0.05 0 1166C J Strike Strike Jct 138 138 S Tower 4.3 0 2167Strike Jct Mountain Home Jct 138 138 H Wood 23.42 0 1168Strike Jct Bowmont 0 138 H Wood 0.05 0 1169Strike Jct Bowmont 138 138 S Tower 0.36 0 1170Strike Jct Bowmont 138 138 H Wood 67.89 0 1171Lucky Peak Lucky Peak Jct 138 138 H Wood 4.48 0 2172BlissKing138138H Wood 10.51 0 1173Milner Deadend Milner PP 138 138 S P Wood 1.3 0 1174Swan Falls Tap 138 138 H Wood 0.95 0 1175HinesBPA (Harney)115 115 H Wood 3.35 0 117669 Kv Lines 69 69 H Wood 205.81 0 117769 Kv Lines 69 69 S P Wood 821.13 0 117846 Kv Lines 46 46 S P Wood 374.77 0 1179NA36TOTAL4,735.02 14.94 225FERC FORM NO. 1 (ED. 12-87)Page 422-423TRANSMISSION LINE STATISTICSDESIGNATIONDESIGNATIONVOLTAGE (KV) -(Indicate where otherthan 60 cycle, 3phase)VOLTAGE (KV) -(Indicate where otherthan 60 cycle, 3phase)LENGTH(Pole miles) -(In the caseofundergroundlines reportcircuit miles)LENGTH(Pole miles) -(In the caseofundergroundlines reportcircuit miles)LineNo.From To Operating Designated Type ofSupportingStructure On Structureof LineDesignated OnStructures ofAnother Line NumberofCircuits(a)(b)(c)(d)(e)(f)(g)(h) TRANSMISSION LINE STATISTICS COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES Line No. Size of Conductor and Material Land Construction Costs Total Costs Operation Expenses Maintenance Expenses Rents Total ExpensesFERC FORM NO. 1 (ED. 12-87) No.Material Land Construction Costs Total Costs Operation Expenses Expenses Rents Total Expenses (i)(j)(k)(l)(m)(n)(o)(p) 1 1272 ACSR 256,381 16,047,911 16,304,292 0 0 0 0 2 2X1780 ACSR 0 446,708 446,708 0 0 0 0 3 1272 ACSR 0 0 0 0 0 0 0 4 1272 ACSR 0 0 0 0 0 0 0 5 3x1272 ACSR 0 18,859,844 18,859,844 0 0 0 0 6 3x1272 ACSR 0 17,142,784 17,142,784 0 0 0 0 7 1272 ACSR 566,396 5,333,016 5,899,412 0 0 0 0 8 795 ACSR 572,296 12,999,035 13,571,331 0 0 0 0 9 795 ACSR 0 0 0 0 0 0 0 10 1272 ACSR 344,220 4,400,939 4,745,159 0 0 0 0 11 1272 ACSR 0 9,602,400 9,602,400 0 0 0 0 12 1272 ACSR 0 0 0 0 0 0 0 13 1272 ACSR 0 9,261,033 9,261,033 0 0 0 0 14 1272 ACSR 0 0 0 0 0 0 0 15 2x1272 ACSR 0 585,982 585,982 0 0 0 0 16 715.5 ACSR 283,143 20,126,894 20,410,037 0 0 0 0 17 715.5 ACSR 64,851 15,156,214 15,221,065 0 0 0 0 18 715.5 ACSR 51,448 227,554 279,002 0 0 0 0 19 795 ACSR 62,218 7,305,569 7,367,787 0 0 0 0 20 715.5 ACSR 9,145 1,001,298 1,010,443 0 0 0 0 21 1272 ACSR 163,320 4,696,608 4,859,928 0 0 0 0 22 795 ACSR 0 6,186 6,186 0 0 0 0 23 715.5 ACSR 18,829 1,218,904 1,237,733 0 0 0 0 24 2X954 ACSR 1,676,838 20,730,375 22,407,213 0 0 0 0 25 715.5 ACSR 413,793 2,609,062 3,022,855 0 0 0 0 26 715.5 ACSR 0 0 0 0 0 0 0 27 1590 ACSR 2,378,436 8,775,086 11,153,522 0 0 0 0 28 1272 ACSR 1,748,202 12,569,900 14,318,102 0 0 0 0 29 715.5 ACSR 0 0 0 0 0 0 0 30 1272 ACSR 3,062,812 7,408,200 10,471,012 0 0 0 0 31 795 AAC 0 89,089 89,089 0 0 0 0 32 954 ACSR 34,174 16,026,470 16,060,644 0 0 0 0 33 2X954 ACSR 236,152 9,539,874 9,776,026 0 0 0 0 34 1272 ACSR 0 0 0 0 0 0 0 35 1272 ACSR 81,701 1,666,354 1,748,055 0 0 0 0 36 1590 ACSR 624,917 22,468,413 23,093,330 0 0 0 0 37 1590 ACSR 24,639 15,210,560 15,235,199 0 0 0 0 38 1590 ACSR 0 0 0 0 0 0 0 39 1590 ACSR 0 0 0 0 0 0 0 40 1590 ACSR 0 3,528,033 3,528,033 0 0 0 0 41 1590 ACSR 1,854,996 9,277,980 11,132,976 0 0 0 0 42 1590 ACSR 948,166 9,066,804 10,014,970 0 0 0 0 FERC FORM NO. 1 (ED. 12-87) Page 422-423 No.Material Land Construction Costs Total Costs Operation Expenses Expenses Rents Total Expenses(i)(j)(k)(l)(m)(n)(o)(p)1 1272 ACSR 256,381 16,047,911 16,304,292 0 0 0 022X1780 ACSR 0 446,708 446,708 0 0 0 031272 ACSR 0 0 0 0 0 0 041272 ACSR 0 0 0 0 0 0 053x1272 ACSR 0 18,859,844 18,859,844 0 0 0 063x1272 ACSR 0 17,142,784 17,142,784 0 0 0 071272 ACSR 566,396 5,333,016 5,899,412 0 0 0 08795 ACSR 572,296 12,999,035 13,571,331 0 0 0 09795 ACSR 0 0 0 0 0 0 0101272 ACSR 344,220 4,400,939 4,745,159 0 0 0 0111272 ACSR 0 9,602,400 9,602,400 0 0 0 0121272 ACSR 0 0 0 0 0 0 0131272 ACSR 0 9,261,033 9,261,033 0 0 0 0141272 ACSR 0 0 0 0 0 0 0152x1272 ACSR 0 585,982 585,982 0 0 0 016715.5 ACSR 283,143 20,126,894 20,410,037 0 0 0 017715.5 ACSR 64,851 15,156,214 15,221,065 0 0 0 018715.5 ACSR 51,448 227,554 279,002 0 0 0 019795 ACSR 62,218 7,305,569 7,367,787 0 0 0 020715.5 ACSR 9,145 1,001,298 1,010,443 0 0 0 0211272 ACSR 163,320 4,696,608 4,859,928 0 0 0 022795 ACSR 0 6,186 6,186 0 0 0 023715.5 ACSR 18,829 1,218,904 1,237,733 0 0 0 0242X954 ACSR 1,676,838 20,730,375 22,407,213 0 0 0 025715.5 ACSR 413,793 2,609,062 3,022,855 0 0 0 026715.5 ACSR 0 0 0 0 0 0 0271590 ACSR 2,378,436 8,775,086 11,153,522 0 0 0 0281272 ACSR 1,748,202 12,569,900 14,318,102 0 0 0 029715.5 ACSR 0 0 0 0 0 0 0301272 ACSR 3,062,812 7,408,200 10,471,012 0 0 0 031795 AAC 0 89,089 89,089 0 0 0 032954 ACSR 34,174 16,026,470 16,060,644 0 0 0 0332X954 ACSR 236,152 9,539,874 9,776,026 0 0 0 0341272 ACSR 0 0 0 0 0 0 0351272 ACSR 81,701 1,666,354 1,748,055 0 0 0 0361590 ACSR 624,917 22,468,413 23,093,330 0 0 0 0371590 ACSR 24,639 15,210,560 15,235,199 0 0 0 0381590 ACSR 0 0 0 0 0 0 0391590 ACSR 0 0 0 0 0 0 0401590 ACSR 0 3,528,033 3,528,033 0 0 0 0411590 ACSR 1,854,996 9,277,980 11,132,976 0 0 0 0421590 ACSR 948,166 9,066,804 10,014,970 0 0 0 0FERC FORM NO. 1 (ED. 12-87)Page 422-423 43 1272 ACSR 0 0 0 0 0 0 0 44 1272 ACSR 0 6,912,708 6,912,708 0 0 0 0 45 1272 ACSR 287,582 8,909,499 9,197,081 0 0 0 0 46 940,966 0 940,966 0 0 0 0 47 715.5 ACSR 385,287 14,979,564 15,364,851 0 0 0 0 48 715.5 ACSR 0 0 0 0 0 0 0 49 795 ACSR 53,068 4,982,426 5,035,494 0 0 0 0 50 795 ACSR 0 0 0 0 0 0 0 51 VARIOUS 289,923 9,953,870 10,243,793 0 0 0 0 52 1272 ACSR 14,810 1,570,855 1,585,665 0 0 0 0 53 715.5 ACSR 227,814 19,136,607 19,364,421 0 0 0 0 54 VARIOUS 0 0 0 0 0 0 0 55 1272 ACSR 87,468 4,058,883 4,146,351 0 0 0 0 56 1272 ACSR 171,082 4,392,542 4,563,624 0 0 0 0 57 1272 ACSR 44,687 1,567,365 1,612,052 0 0 0 0 58 954 ACSR 184,805 6,656,986 6,841,791 0 0 0 0 59 715.5 ACSR 247,846 8,496,627 8,744,473 0 0 0 0 60 1272 ACSR 84,014 2,449,084 2,533,098 0 0 0 0 61 1272 ACSR 3,068 864,609 867,677 0 0 0 0 62 715.5 ACSR 0 0 0 0 0 0 0 63 1272 ACSR 7,248 514,141 521,389 0 0 0 0 64 250 COPPER 375,576 3,295,299 3,670,875 0 0 0 0 65 715.5 ACSR 88,204 3,554,218 3,642,422 0 0 0 0 66 397.5 ACSR 0 0 0 0 0 0 0 67 397.5 ACSR 0 0 0 0 0 0 0 68 397.5 ACSR 0 824,418 824,418 0 0 0 0 69 250 COPPER 116,873 1,251,619 1,368,492 0 0 0 0 70 250 COPPER 76,969 632,833 709,802 0 0 0 0 71 250 COPPER 26,507 420,519 447,026 0 0 0 0 72 250 COPPER 0 0 0 0 0 0 0 73 715.5 ACSR 21,327 286,219 307,546 0 0 0 0 74 795 AAC 1,798,312 6,013,135 7,811,447 0 0 0 0 75 1272 ACSR 0 0 0 0 0 0 0 76 795 ACSR 78,078 5,074,158 5,152,236 0 0 0 0 77 795 ACSR 43,568 3,467,397 3,510,965 0 0 0 0 78 795 AAC 270,823 561,561 832,384 0 0 0 0 79 VARIOUS 564,932 5,358,793 5,923,725 0 0 0 0 80 VARIOUS 0 0 0 0 0 0 0 81 VARIOUS 0 0 0 0 0 0 0 82 VARIOUS 276,966 6,600,133 6,877,099 0 0 0 0 83 795 ACSR 0 0 0 0 0 0 0 84 VARIOUS 61,872 4,751,462 4,813,334 0 0 0 0 TRANSMISSION LINE STATISTICS COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES Line No. Size of Conductor and Material Land Construction Costs Total Costs Operation Expenses Maintenance Expenses Rents Total Expenses (i)(j)(k)(l)(m)(n)(o)(p) FERC FORM NO. 1 (ED. 12-87) Page 422-423 43 1272 ACSR 0 0 0 0 0 0 0441272 ACSR 0 6,912,708 6,912,708 0 0 0 0451272 ACSR 287,582 8,909,499 9,197,081 0 0 0 046940,966 0 940,966 0 0 0 047715.5 ACSR 385,287 14,979,564 15,364,851 0 0 0 048715.5 ACSR 0 0 0 0 0 0 049795 ACSR 53,068 4,982,426 5,035,494 0 0 0 050795 ACSR 0 0 0 0 0 0 051VARIOUS289,923 9,953,870 10,243,793 0 0 0 0521272 ACSR 14,810 1,570,855 1,585,665 0 0 0 053715.5 ACSR 227,814 19,136,607 19,364,421 0 0 0 054VARIOUS0000000551272 ACSR 87,468 4,058,883 4,146,351 0 0 0 0561272 ACSR 171,082 4,392,542 4,563,624 0 0 0 0571272 ACSR 44,687 1,567,365 1,612,052 0 0 0 058954 ACSR 184,805 6,656,986 6,841,791 0 0 0 059715.5 ACSR 247,846 8,496,627 8,744,473 0 0 0 0601272 ACSR 84,014 2,449,084 2,533,098 0 0 0 0611272 ACSR 3,068 864,609 867,677 0 0 0 062715.5 ACSR 0 0 0 0 0 0 0631272 ACSR 7,248 514,141 521,389 0 0 0 064250 COPPER 375,576 3,295,299 3,670,875 0 0 0 065715.5 ACSR 88,204 3,554,218 3,642,422 0 0 0 066397.5 ACSR 0 0 0 0 0 0 067397.5 ACSR 0 0 0 0 0 0 068397.5 ACSR 0 824,418 824,418 0 0 0 069250 COPPER 116,873 1,251,619 1,368,492 0 0 0 070250 COPPER 76,969 632,833 709,802 0 0 0 071250 COPPER 26,507 420,519 447,026 0 0 0 072250 COPPER 0 0 0 0 0 0 073715.5 ACSR 21,327 286,219 307,546 0 0 0 074795 AAC 1,798,312 6,013,135 7,811,447 0 0 0 0751272 ACSR 0 0 0 0 0 0 076795 ACSR 78,078 5,074,158 5,152,236 0 0 0 077795 ACSR 43,568 3,467,397 3,510,965 0 0 0 078795 AAC 270,823 561,561 832,384 0 0 0 079VARIOUS564,932 5,358,793 5,923,725 0 0 0 080VARIOUS000000081VARIOUS000000082VARIOUS276,966 6,600,133 6,877,099 0 0 0 083795 ACSR 0 0 0 0 0 0 084VARIOUS61,872 4,751,462 4,813,334 0 0 0 0TRANSMISSION LINE STATISTICSCOST OF LINE(Include in column (j)Land, Land rights,and clearing right-of-way)COST OF LINE(Include in column (j)Land, Land rights,and clearing right-of-way)COST OF LINE(Include in column (j)Land, Land rights,and clearing right-of-way)EXPENSES, EXCEPTDEPRECIATION ANDTAXES EXPENSES,EXCEPTDEPRECIATIONAND TAXES EXPENSES,EXCEPTDEPRECIATIONAND TAXES EXPENSES,EXCEPTDEPRECIATIONAND TAXESLineNo.Size of Conductor andMaterial Land Construction Costs Total Costs Operation Expenses MaintenanceExpenses Rents Total Expenses(i)(j)(k)(l)(m)(n)(o)(p)FERC FORM NO. 1 (ED. 12-87) Page 422-423 85 397.5 ACSR 5,086 250,764 255,850 0 0 0 0 86 VARIOUS 127,899 9,057,787 9,185,686 0 0 0 0 87 715.5 ACSR 216,919 18,706,390 18,923,309 0 0 0 0 88 715.5 ACSR 0 0 0 0 0 0 0 89 715.5 ACSR 0 0 0 0 0 0 0 90 715.5 ACSR 0 0 0 0 0 0 0 91 4\0 4,191 562,786 566,977 0 0 0 0 92 954 ACSR 0 154,612 154,612 0 93 250 COPPER 2,741 1,093,852 1,096,593 0 0 0 0 94 VARIOUS 28,490 5,648,890 5,677,380 0 0 0 0 95 VARIOUS 186,198 26,094,732 26,280,930 0 0 0 0 96 397.5 ACSR 0 0 0 0 0 0 0 97 VARIOUS 225,602 1,643,680 1,869,282 0 0 0 0 98 397.5 ACSR 96,582 3,811,750 3,908,332 0 0 0 0 99 VARIOUS 11,083 307,693 318,776 0 0 0 0 100 715.5 ACSR 3,123,381 10,255,013 13,378,394 0 0 0 0 101 VARIOUS 0 0 0 0 0 0 0 102 795AAC 0 0 0 0 0 0 0 103 1272 ACSR 0 0 0 0 0 0 0 104 250 COPPER 450 190,553 191,003 0 0 0 0 105 397.5 ACSR 349,712 8,489,125 8,838,837 0 0 0 0 106 397.5 ACSR 0 0 0 0 0 0 0 107 397.5 ACSR 141,534 2,848,943 2,990,477 0 0 0 0 108 397.5 ACSR 0 0 0 0 0 0 0 109 715.5 ACSR 211,131 1,960,097 2,171,228 0 0 0 0 110 715.5 ACSR 3,324 1,673,746 1,677,070 0 0 0 0 111 397.5 ACSR 14,927 758,749 773,676 0 0 0 0 112 715.5 ACSR 13,734 1,333,743 1,347,477 0 0 0 0 113 397.5 ACSR 18,223 1,343,412 1,361,635 0 0 0 0 114 VARIOUS 107,132 7,663,056 7,770,188 0 0 0 0 115 397.5 ACSR 0 0 0 0 0 0 0 116 715.5 ACSR 16,790 217,557 234,347 0 0 0 0 117 715.5 ACSR 13,616 580,168 593,784 0 0 0 0 118 397.5 ACSR 395,696 3,617,011 4,012,707 0 0 0 0 119 715.5 ACSR 343,955 2,195,624 2,539,579 0 0 0 0 120 795 ACSR 0 0 0 0 0 0 0 121 715.5 ACSR 14,697 756,210 770,907 0 0 0 0 122 795 AAC 0 52,366 52,366 0 0 0 0 123 795 AAC 308,141 2,254,517 2,562,658 0 0 0 0 124 1272 ACSR 935,810 3,855,331 4,791,141 0 0 0 0 125 1272 ACSR 34,687 838,605 873,292 0 0 0 0 126 715.5 ACSR 630,977 8,553,831 9,184,808 0 0 0 0 TRANSMISSION LINE STATISTICS COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES Line No. Size of Conductor and Material Land Construction Costs Total Costs Operation Expenses Maintenance Expenses Rents Total Expenses (i)(j)(k)(l)(m)(n)(o)(p) FERC FORM NO. 1 (ED. 12-87) Page 422-423 85 397.5 ACSR 5,086 250,764 255,850 0 0 0 086VARIOUS127,899 9,057,787 9,185,686 0 0 0 087715.5 ACSR 216,919 18,706,390 18,923,309 0 0 0 088715.5 ACSR 0 0 0 0 0 0 089715.5 ACSR 0 0 0 0 0 0 090715.5 ACSR 0 0 0 0 0 0 0914\0 4,191 562,786 566,977 0 0 0 092954 ACSR 0 154,612 154,612 093250 COPPER 2,741 1,093,852 1,096,593 0 0 0 094VARIOUS28,490 5,648,890 5,677,380 0 0 0 095VARIOUS186,198 26,094,732 26,280,930 0 0 0 096397.5 ACSR 0 0 0 0 0 0 097VARIOUS225,602 1,643,680 1,869,282 0 0 0 098397.5 ACSR 96,582 3,811,750 3,908,332 0 0 0 099VARIOUS11,083 307,693 318,776 0 0 0 0100715.5 ACSR 3,123,381 10,255,013 13,378,394 0 0 0 0101VARIOUS0000000102795AAC00000001031272 ACSR 0 0 0 0 0 0 0104250 COPPER 450 190,553 191,003 0 0 0 0105397.5 ACSR 349,712 8,489,125 8,838,837 0 0 0 0106397.5 ACSR 0 0 0 0 0 0 0107397.5 ACSR 141,534 2,848,943 2,990,477 0 0 0 0108397.5 ACSR 0 0 0 0 0 0 0109715.5 ACSR 211,131 1,960,097 2,171,228 0 0 0 0110715.5 ACSR 3,324 1,673,746 1,677,070 0 0 0 0111397.5 ACSR 14,927 758,749 773,676 0 0 0 0112715.5 ACSR 13,734 1,333,743 1,347,477 0 0 0 0113397.5 ACSR 18,223 1,343,412 1,361,635 0 0 0 0114VARIOUS107,132 7,663,056 7,770,188 0 0 0 0115397.5 ACSR 0 0 0 0 0 0 0116715.5 ACSR 16,790 217,557 234,347 0 0 0 0117715.5 ACSR 13,616 580,168 593,784 0 0 0 0118397.5 ACSR 395,696 3,617,011 4,012,707 0 0 0 0119715.5 ACSR 343,955 2,195,624 2,539,579 0 0 0 0120795 ACSR 0 0 0 0 0 0 0121715.5 ACSR 14,697 756,210 770,907 0 0 0 0122795 AAC 0 52,366 52,366 0 0 0 0123795 AAC 308,141 2,254,517 2,562,658 0 0 0 01241272 ACSR 935,810 3,855,331 4,791,141 0 0 0 01251272 ACSR 34,687 838,605 873,292 0 0 0 0126715.5 ACSR 630,977 8,553,831 9,184,808 0 0 0 0TRANSMISSION LINE STATISTICSCOST OF LINE(Include in column (j)Land, Land rights,and clearing right-of-way)COST OF LINE(Include in column (j)Land, Land rights,and clearing right-of-way)COST OF LINE(Include in column (j)Land, Land rights,and clearing right-of-way)EXPENSES, EXCEPTDEPRECIATION ANDTAXES EXPENSES,EXCEPTDEPRECIATIONAND TAXES EXPENSES,EXCEPTDEPRECIATIONAND TAXES EXPENSES,EXCEPTDEPRECIATIONAND TAXESLineNo.Size of Conductor andMaterial Land Construction Costs Total Costs Operation Expenses MaintenanceExpenses Rents Total Expenses(i)(j)(k)(l)(m)(n)(o)(p)FERC FORM NO. 1 (ED. 12-87)Page 422-423 127 795 AAC 0 0 0 0 0 0 0 128 795 AAC 0 0 0 0 0 0 0 129 795 AAC 541,877 3,301,157 3,843,034 0 0 0 0 130 795 AAC 0 0 0 0 0 0 0 131 397.5 ACSR 0 0 0 0 0 0 0 132 1272 ACSR 140,412 2,602,119 2,742,531 0 0 0 0 133 1272 ACSR 0 0 0 0 0 0 0 134 795 ACSR 134,471 1,405,436 1,539,907 0 0 0 0 135 715.5 ACSR 2,473,833 19,071,763 21,545,596 0 0 0 0 136 715.5 ACSR 0 0 0 0 0 0 0 137 715.5 ACSR 0 0 0 0 0 0 0 138 715.5 ACSR 0 0 0 0 0 0 0 139 715.5 ACSR 0 0 0 0 0 0 0 140 1272 ACSR 78,579 2,221,530 2,300,109 0 0 0 0 141 40,580 0 40,580 0 0 0 0 142 715.5 ACSR 331,539 4,883,142 5,214,681 0 0 0 0 143 715.5 ACSR 0 0 0 0 0 0 0 144 715.5 ACSR 0 0 0 0 0 0 0 145 1272 ACSR 846,523 5,865,688 6,712,211 0 0 0 0 146 795 ACSR 0 0 0 0 0 0 0 147 795 ACSR 0 0 0 0 0 0 0 148 795 ACSR 0 0 0 0 0 0 0 149 795 ACSR 0 351,497 351,497 0 0 0 0 150 1272 ACSR 691,728 6,045,286 6,737,014 0 0 0 0 151 397.5 ACSR 0 94,004 94,004 0 0 0 0 152 250 COPPER 0 105,684 105,684 0 0 0 0 153 715.5 ACSR 1,174 267,313 268,487 0 0 0 0 154 1272 ACSR 327,334 2,143,350 2,470,684 0 0 0 0 155 1272 ACSR 0 0 0 0 0 0 0 156 795 ACSR 0 0 0 0 0 0 0 157 795 ACSR 0 0 0 0 0 0 0 158 795 ACSR 0 0 0 0 0 0 0 159 795 ACSR 0 533,011 533,011 0 0 0 0 160 795 ACSR 0 (16,973)(16,973)0 0 0 0 161 1590 ACSR 0 60,659 60,659 0 0 0 0 162 715.5 ACSR 105,933 4,125,054 4,230,987 0 0 0 0 163 250 COPPER 58 112,396 112,454 0 0 0 0 164 715.5 ACSR 0 176,784 176,784 0 0 0 0 165 397.5 ACSR 0 74,560 74,560 0 0 0 0 166 715.5 ACSR 1,074 705,716 706,790 0 0 0 0 167 397.5 ACSR 6,332 2,612,677 2,619,009 0 0 0 0 168 715.5 ACSR 86,651 5,275,527 5,362,178 0 0 0 0 TRANSMISSION LINE STATISTICS COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES Line No. Size of Conductor and Material Land Construction Costs Total Costs Operation Expenses Maintenance Expenses Rents Total Expenses (i)(j)(k)(l)(m)(n)(o)(p) FERC FORM NO. 1 (ED. 12-87) Page 422-423 127 795 AAC 0 0 0 0 0 0 0128795 AAC 0 0 0 0 0 0 0129795 AAC 541,877 3,301,157 3,843,034 0 0 0 0130795 AAC 0 0 0 0 0 0 0131397.5 ACSR 0 0 0 0 0 0 01321272 ACSR 140,412 2,602,119 2,742,531 0 0 0 01331272 ACSR 0 0 0 0 0 0 0134795 ACSR 134,471 1,405,436 1,539,907 0 0 0 0135715.5 ACSR 2,473,833 19,071,763 21,545,596 0 0 0 0136715.5 ACSR 0 0 0 0 0 0 0137715.5 ACSR 0 0 0 0 0 0 0138715.5 ACSR 0 0 0 0 0 0 0139715.5 ACSR 0 0 0 0 0 0 01401272 ACSR 78,579 2,221,530 2,300,109 0 0 0 014140,580 0 40,580 0 0 0 0142715.5 ACSR 331,539 4,883,142 5,214,681 0 0 0 0143715.5 ACSR 0 0 0 0 0 0 0144715.5 ACSR 0 0 0 0 0 0 01451272 ACSR 846,523 5,865,688 6,712,211 0 0 0 0146795 ACSR 0 0 0 0 0 0 0147795 ACSR 0 0 0 0 0 0 0148795 ACSR 0 0 0 0 0 0 0149795 ACSR 0 351,497 351,497 0 0 0 01501272 ACSR 691,728 6,045,286 6,737,014 0 0 0 0151397.5 ACSR 0 94,004 94,004 0 0 0 0152250 COPPER 0 105,684 105,684 0 0 0 0153715.5 ACSR 1,174 267,313 268,487 0 0 0 01541272 ACSR 327,334 2,143,350 2,470,684 0 0 0 01551272 ACSR 0 0 0 0 0 0 0156795 ACSR 0 0 0 0 0 0 0157795 ACSR 0 0 0 0 0 0 0158795 ACSR 0 0 0 0 0 0 0159795 ACSR 0 533,011 533,011 0 0 0 0160795 ACSR 0 (16,973)(16,973)0 0 0 01611590 ACSR 0 60,659 60,659 0 0 0 0162715.5 ACSR 105,933 4,125,054 4,230,987 0 0 0 0163250 COPPER 58 112,396 112,454 0 0 0 0164715.5 ACSR 0 176,784 176,784 0 0 0 0165397.5 ACSR 0 74,560 74,560 0 0 0 0166715.5 ACSR 1,074 705,716 706,790 0 0 0 0167397.5 ACSR 6,332 2,612,677 2,619,009 0 0 0 0168715.5 ACSR 86,651 5,275,527 5,362,178 0 0 0 0TRANSMISSION LINE STATISTICSCOST OF LINE(Include in column (j)Land, Land rights,and clearing right-of-way)COST OF LINE(Include in column (j)Land, Land rights,and clearing right-of-way)COST OF LINE(Include in column (j)Land, Land rights,and clearing right-of-way)EXPENSES, EXCEPTDEPRECIATION ANDTAXES EXPENSES,EXCEPTDEPRECIATIONAND TAXES EXPENSES,EXCEPTDEPRECIATIONAND TAXES EXPENSES,EXCEPTDEPRECIATIONAND TAXESLineNo.Size of Conductor andMaterial Land Construction Costs Total Costs Operation Expenses MaintenanceExpenses Rents Total Expenses(i)(j)(k)(l)(m)(n)(o)(p)FERC FORM NO. 1 (ED. 12-87)Page 422-423 169 715.5 ACSR 0 0 0 0 0 0 0 170 715.5 ACSR 0 0 0 0 0 0 0 171 715.5 ACSR 7 295,569 295,576 0 0 0 0 172 715.5 ACSR 5,620 1,744,668 1,750,288 0 0 0 0 173 715.5 ACSR 14,968 186,543 201,511 0 0 0 0 174 397.5 ACSR 17,207 262,545 279,752 0 0 0 0 175 397.5 ACSR 1,978 116,178 118,156 0 0 0 0 176 VARIOUS 2,463,460 107,834,596 110,298,056 0 0 0 0 177 VARIOUS 0 0 0 0 0 0 0 178 VARIOUS 841,348 29,694,385 30,535,733 0 0 0 0 179 8,094,714 1,542,724 5,051,708 14,689,146 36 39,042,142 749,845,066 788,887,208 8,094,714 1,542,724 5,051,708 14,689,146 FERC FORM NO. 1 (ED. 12-87) Page 422-423 TRANSMISSION LINE STATISTICS COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) COST OF LINE (Include in column (j) Land, Land rights, and clearing right-of- way) EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES EXPENSES, EXCEPT DEPRECIATION AND TAXES Line No. Size of Conductor and Material Land Construction Costs Total Costs Operation Expenses Maintenance Expenses Rents Total Expenses (i)(j)(k)(l)(m)(n)(o)(p) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: TransmissionLineEndPoint 169 715.5 ACSR 0 0 0 0 0 0 0170715.5 ACSR 0 0 0 0 0 0 0171715.5 ACSR 7 295,569 295,576 0 0 0 0172715.5 ACSR 5,620 1,744,668 1,750,288 0 0 0 0173715.5 ACSR 14,968 186,543 201,511 0 0 0 0174397.5 ACSR 17,207 262,545 279,752 0 0 0 0175397.5 ACSR 1,978 116,178 118,156 0 0 0 0176VARIOUS2,463,460 107,834,596 110,298,056 0 0 0 0177VARIOUS0000000178VARIOUS841,348 29,694,385 30,535,733 0 0 0 01798,094,714 1,542,724 5,051,708 14,689,1463639,042,142 749,845,066 788,887,208 8,094,714 1,542,724 5,051,708 14,689,146FERC FORM NO. 1 (ED. 12-87)Page 422-423TRANSMISSION LINE STATISTICSCOST OF LINE(Include in column (j)Land, Land rights,and clearing right-of-way)COST OF LINE(Include in column (j)Land, Land rights,and clearing right-of-way)COST OF LINE(Include in column (j)Land, Land rights,and clearing right-of-way)EXPENSES, EXCEPTDEPRECIATION ANDTAXES EXPENSES,EXCEPTDEPRECIATIONAND TAXES EXPENSES,EXCEPTDEPRECIATIONAND TAXES EXPENSES,EXCEPTDEPRECIATIONAND TAXESLineNo.Size of Conductor andMaterial Land Construction Costs Total Costs Operation Expenses MaintenanceExpenses Rents Total Expenses(i)(j)(k)(l)(m)(n)(o)(p) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: TransmissionLineEndPoint(a) Concept: TransmissionLineEndPoint Borah Midpoint - This line is jointly owned with PacifiCorp and Idaho Power owns 73.2% of this 85.4 mile line. (b) Concept: TransmissionLineEndPoint Boardman Slatt - This line is jointly owned with Portland General Electric and Idaho Power owns 10% of this 17.8 mile line. (c) Concept: TransmissionLineEndPoint Summer Lake - Hemingway - This line is jointly owned with PacifiCorp and Idaho Power owns 22.0% of this 241.3 mile line. (d) Concept: TransmissionLineEndPoint Hemingway Midpoint - This line is jointly owned with PacifiCorp and Idaho Power owns 37.0% of this 129.3 mile line. (e) Concept: TransmissionLineEndPoint Summer Lake Hemingway - This line is jointly owned with PacifiCorp and Idaho Power owns 22.0% of this 241.3 mile line. (f) Concept: TransmissionLineEndPoint Hemingway Midpoint - This line is jointly owned with PacifiCorp and Idaho Power owns 37.0% of this 129.3 mile line. (g) Concept: TransmissionLineEndPoint Jim Bridger Goshen - This line is jointly owned with PacifiCorp and Idaho Power owns 29.2% of this 226.6 mile line. (h) Concept: TransmissionLineEndPoint Kinport Borah - This line is jointly owned with PacifiCorp and Idaho Power owns 73.2% of this 27.1 mile line. (i) Concept: TransmissionLineEndPoint Jim Bridger Populus - This line is jointly owned with PacifiCorp and Idaho Power owns 29.2% of this approximately 193 mile line. (j) Concept: TransmissionLineEndPoint Populus Kinport This line is jointly owned with PacifiCorp and Idaho Power owns 29.2% of this 41.2 mile line. (k) Concept: TransmissionLineEndPoint Jim Bridger Populus - This line is jointly owned with PacifiCorp and Idaho Power owns 29.2% of this approximately 193 mile line. (l) Concept: TransmissionLineEndPoint Populus Borah - This line is jointly owned with PacifiCorp and Idaho Power owns 29.2% of this 47.3 mile line. (m) Concept: TransmissionLineEndPoint Goshen - Kinport - This line is jointly owned with PacifiCorp and Idaho Power owns 18.3% of this 40.9 mile line. (n) Concept: TransmissionLineEndPoint Midpoint Borah #1 - This line is jointly owned with PacifiCorp and Idaho Power owns 64.4% of this 79.5 mile line. (o) Concept: TransmissionLineEndPoint Midpoint Borah #2 - This line is jointly owned with PacifiCorp and Idaho Power owns 64.4% of this 77.9 mile line. (p) Concept: TransmissionLineEndPoint Adelaide Tap Adelaide - This line is jointly owned with PacifiCorp and Idaho Power owns 64.4% of this 0.9 mile line. (q) Concept: TransmissionLineEndPoint Boardman Dalreed Sub - This line is jointly owned with Portland General Electric and Idaho Power owns 10% of this 16.7 mile line. (r) Concept: TransmissionLineEndPoint Walla Walla - Hurricane - This line is jointly owned with PacifiCorp and Idaho Power owns 40.8% of this 77.6 mile line. (s) Concept: TransmissionLineEndPoint Goshen Stateline - This line is jointly owned with PacifiCorp. Idaho Power owns 37.8% of the Goshen Jefferson 28.9 mile segment, 37.8% of the Jefferson Big Grassy 20.8 mile segment and 100% of the Big Grassy Stateline 40.9 mile segment. (t) Concept: TransmissionLineEndPoint Antelope - Goshen - This line is jointly owned with PacifiCorp and Idaho Power owns 21.9% of this 25.8 mile line. (u) Concept: TransmissionLineEndPoint Goshen Stateline - This line is jointly owned with PacifiCorp. Idaho Power owns 37.8% of the Goshen Jefferson 28.9 mile segment, 37.8% of the Jefferson Big Grassy 20.8 mile segment and 100% of the Big Grassy Stateline 40.9 mile segment. (v) Concept: TransmissionLineEndPoint Goshen Stateline - This line is jointly owned with PacifiCorp. Idaho Power owns 37.8% of the Goshen Jefferson 28.9 mile segment, 37.8% of the Jefferson Big Grassy 20.8 mile segment and 100% of the Big Grassy Stateline 40.9 mile segment. (w) Concept: TransmissionLineEndPoint Antelope - Scoville - This line is jointly owned with PacifiCorp and Idaho Power owns 11.5% of this 1 mile line. (x) Concept: TransmissionLineEndPoint American Falls Wheelon - This line is jointly owned with PacifiCorp and Idaho Power owns 7.2% of this 29.1 mile line. FERC FORM NO. 1 (ED. 12-87) Page 422-423 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 TRANSMISSION LINES ADDED DURING YEAR LINE DESIGNATION LINE DESIGNATION SUPPORTING STRUCTURE SUPPORTING STRUCTURE CIRCUITS PER FERC FORM NO. 1 (REV. 12-03) Page 424-425 (a) Concept: TransmissionLineEndPointBorah Midpoint - This line is jointly owned with PacifiCorp and Idaho Power owns 73.2% of this 85.4 mile line.(b) Concept: TransmissionLineEndPointBoardman Slatt - This line is jointly owned with Portland General Electric and Idaho Power owns 10% of this 17.8 mile line.(c) Concept: TransmissionLineEndPointSummer Lake - Hemingway - This line is jointly owned with PacifiCorp and Idaho Power owns 22.0% of this 241.3 mile line.(d) Concept: TransmissionLineEndPointHemingway Midpoint - This line is jointly owned with PacifiCorp and Idaho Power owns 37.0% of this 129.3 mile line.(e) Concept: TransmissionLineEndPointSummer Lake Hemingway - This line is jointly owned with PacifiCorp and Idaho Power owns 22.0% of this 241.3 mile line.(f) Concept: TransmissionLineEndPointHemingway Midpoint - This line is jointly owned with PacifiCorp and Idaho Power owns 37.0% of this 129.3 mile line.(g) Concept: TransmissionLineEndPointJim Bridger Goshen - This line is jointly owned with PacifiCorp and Idaho Power owns 29.2% of this 226.6 mile line.(h) Concept: TransmissionLineEndPointKinport Borah - This line is jointly owned with PacifiCorp and Idaho Power owns 73.2% of this 27.1 mile line.(i) Concept: TransmissionLineEndPointJim Bridger Populus - This line is jointly owned with PacifiCorp and Idaho Power owns 29.2% of this approximately 193 mile line.(j) Concept: TransmissionLineEndPointPopulus Kinport This line is jointly owned with PacifiCorp and Idaho Power owns 29.2% of this 41.2 mile line.(k) Concept: TransmissionLineEndPointJim Bridger Populus - This line is jointly owned with PacifiCorp and Idaho Power owns 29.2% of this approximately 193 mile line.(l) Concept: TransmissionLineEndPointPopulus Borah - This line is jointly owned with PacifiCorp and Idaho Power owns 29.2% of this 47.3 mile line.(m) Concept: TransmissionLineEndPointGoshen - Kinport - This line is jointly owned with PacifiCorp and Idaho Power owns 18.3% of this 40.9 mile line.(n) Concept: TransmissionLineEndPointMidpoint Borah #1 - This line is jointly owned with PacifiCorp and Idaho Power owns 64.4% of this 79.5 mile line.(o) Concept: TransmissionLineEndPointMidpoint Borah #2 - This line is jointly owned with PacifiCorp and Idaho Power owns 64.4% of this 77.9 mile line.(p) Concept: TransmissionLineEndPointAdelaide Tap Adelaide - This line is jointly owned with PacifiCorp and Idaho Power owns 64.4% of this 0.9 mile line.(q) Concept: TransmissionLineEndPointBoardman Dalreed Sub - This line is jointly owned with Portland General Electric and Idaho Power owns 10% of this 16.7 mile line.(r) Concept: TransmissionLineEndPointWalla Walla - Hurricane - This line is jointly owned with PacifiCorp and Idaho Power owns 40.8% of this 77.6 mile line.(s) Concept: TransmissionLineEndPointGoshen Stateline - This line is jointly owned with PacifiCorp. Idaho Power owns 37.8% of the Goshen Jefferson 28.9 mile segment, 37.8% of the Jefferson Big Grassy 20.8 mile segment and100% of the Big Grassy Stateline 40.9 mile segment.(t) Concept: TransmissionLineEndPointAntelope - Goshen - This line is jointly owned with PacifiCorp and Idaho Power owns 21.9% of this 25.8 mile line.(u) Concept: TransmissionLineEndPointGoshen Stateline - This line is jointly owned with PacifiCorp. Idaho Power owns 37.8% of the Goshen Jefferson 28.9 mile segment, 37.8% of the Jefferson Big Grassy 20.8 mile segment and100% of the Big Grassy Stateline 40.9 mile segment.(v) Concept: TransmissionLineEndPointGoshen Stateline - This line is jointly owned with PacifiCorp. Idaho Power owns 37.8% of the Goshen Jefferson 28.9 mile segment, 37.8% of the Jefferson Big Grassy 20.8 mile segment and100% of the Big Grassy Stateline 40.9 mile segment.(w) Concept: TransmissionLineEndPointAntelope - Scoville - This line is jointly owned with PacifiCorp and Idaho Power owns 11.5% of this 1 mile line.(x) Concept: TransmissionLineEndPointAmerican Falls Wheelon - This line is jointly owned with PacifiCorp and Idaho Power owns 7.2% of this 29.1 mile line.FERC FORM NO. 1 (ED. 12-87)Page 422-423 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 TRANSMISSION LINES ADDED DURING YEAR LINE DESIGNATION LINE DESIGNATION SUPPORTING STRUCTURE SUPPORTING STRUCTURE CIRCUITS PER FERC FORM NO. 1 (REV. 12-03) Page 424-425LINE DESIGNATION LINE DESIGNATION STRUCTURE STRUCTURE PER STRUCTURE Line No.From To Line Length in Miles Type Average Number per Miles Present (a)(b)(c)(d)(e)(f) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 FERC FORM NO. 1 (REV. 12-03) Page 424-425 LINE DESIGNATION LINE DESIGNATION STRUCTURE STRUCTURE PERSTRUCTURELineNo.From To Line Length in Miles Type Average Number perMiles Present(a)(b)(c)(d)(e)(f)1234567891011121314151617181920212223242526272829303132333435363738394041FERC FORM NO. 1 (REV. 12-03) Page 424-425 42 43 44 TOTAL (a) FERC FORM NO. 1 (REV. 12-03) Page 424-425 TRANSMISSION LINES ADDED DURING YEAR LINE DESIGNATION LINE DESIGNATION SUPPORTING STRUCTURE SUPPORTING STRUCTURE CIRCUITS PER STRUCTURE Line No.From To Line Length in Miles Type Average Number per Miles Present (a)(b)(c)(d)(e)(f) TRANSMISSION LINES ADDED DURING YEAR CIRCUITS PER STRUCTURE CONDUCTORS CONDUCTORS CONDUCTORS LINE COST Line No.Ultimate Size Specification Configuration and Spacing Voltage KV (Operating)Land and Land Rights (g)(h)(i)(j)(k)(l) 1FERC FORM NO. 1 (REV. 12-03) Page 424-425 424344 TOTAL (a)FERC FORM NO. 1 (REV. 12-03)Page 424-425TRANSMISSION LINES ADDED DURING YEARLINE DESIGNATION LINE DESIGNATION SUPPORTINGSTRUCTURE SUPPORTINGSTRUCTURE CIRCUITSPERSTRUCTURELineNo.From To Line Length in Miles Type Average Number perMiles Present(a)(b)(c)(d)(e)(f) TRANSMISSION LINES ADDED DURING YEAR CIRCUITS PER STRUCTURE CONDUCTORS CONDUCTORS CONDUCTORS LINE COST Line No.Ultimate Size Specification Configuration and Spacing Voltage KV (Operating)Land and Land Rights (g)(h)(i)(j)(k)(l) 1FERC FORM NO. 1 (REV. 12-03) Page 424-425 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 FERC FORM NO. 1 (REV. 12-03) Page 424-425 TRANSMISSION LINES ADDED DURING YEAR CIRCUITS PER STRUCTURE CONDUCTORS CONDUCTORS CONDUCTORS LINE COST Line No.Ultimate Size Specification Configuration and Spacing Voltage KV (Operating)Land and Land Rights (g)(h)(i)(j)(k)(l) TRANSMISSION LINES ADDED DURING YEAR LINE COST LINE COST LINE COST LINE COST Line No.Poles, Towers and Fixtures Conductors and Devices Asset Retire. Costs Total Construction (m)(n)(o)(p)(q) 1 FERC FORM NO. 1 (REV. 12-03) 1234567891011121314151617181920212223242526272829303132333435363738394041424344FERC FORM NO. 1 (REV. 12-03) Page 424-425 TRANSMISSION LINES ADDED DURING YEARCIRCUITS PERSTRUCTURE CONDUCTORS CONDUCTORS CONDUCTORS LINE COSTLineNo.Ultimate Size Specification Configuration and Spacing Voltage KV (Operating)Land and Land Rights(g)(h)(i)(j)(k)(l) TRANSMISSION LINES ADDED DURING YEAR LINE COST LINE COST LINE COST LINE COST Line No.Poles, Towers and Fixtures Conductors and Devices Asset Retire. Costs Total Construction (m)(n)(o)(p)(q) 1 FERC FORM NO. 1 (REV. 12-03)2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 FERC FORM NO. 1 (REV. 12-03) Page 424-425 TRANSMISSION LINES ADDED DURING YEAR LINE COST LINE COST LINE COST LINE COST Line No.Poles, Towers and Fixtures Conductors and Devices Asset Retire. Costs Total Construction (m)(n)(o)(p)(q) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: LengthOfTransmissionLineAdded 234567891011121314151617181920212223242526272829303132333435363738394041424344FERC FORM NO. 1 (REV. 12-03)Page 424-425TRANSMISSION LINES ADDED DURING YEARLINE COST LINE COST LINE COST LINE COSTLineNo.Poles, Towers and Fixtures Conductors and Devices Asset Retire. Costs Total Construction(m)(n)(o)(p)(q) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: LengthOfTransmissionLineAdded(a) Concept: LengthOfTransmissionLineAdded No Transmission line additions for 2023. FERC FORM NO. 1 (REV. 12-03) Page 424-425 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 SUBSTATIONS Character of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (In MVa) VOLTAGE (In MVa) FERC FORM NO. 1 (ED. 12-96) Page 426-427 (a) Concept: LengthOfTransmissionLineAddedNo Transmission line additions for 2023.FERC FORM NO. 1 (REV. 12-03)Page 424-425 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 SUBSTATIONS Character of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (In MVa) VOLTAGE (In MVa) FERC FORM NO. 1 (ED. 12-96) Page 426-427 MVa)(In MVa) Line No. Name and Location of Substation (a) Transmission or Distribution (b) Attended or Unattended (b-1) Primary Voltage (In MVa) (c) Secondary Voltage (In MVa) (d) Tertiary Voltage (In MVa) (e) Capacity of Substation (In Service) (In MVa) (f) 1 (a) Adelaide Transmission Unattended (u)345 (v)138 (w)13.8 (x)500 2 Aiken Distribution Unattended 46 13 27 3 Alameda Distribution Unattended 138 13 30 4 Alameda Distribution Unattended 138 13.09 30 5 American Falls PP Transmission Attended 138 13.8 120 6 American Falls Transmission Unattended 138 46 12.47 47 7 (b) Antelope Transmission Unattended 230 161 13.8 224 8 (c) Antelope Transmission Unattended 161 138 12.47 103 9 (d) Antelope Transmission Unattended 161 138 13.8 92 10 Artesian Distribution Unattended 46 13 14 11 Bannock Creek Distribution Unattended 46 13 14 12 Beacon Light Distribution Unattended 138 13.09 45 13 Bennett Mountain Power Plant Transmission Attended 230 18 225 14 Bennett Mountain Power Plant Distribution Attended 18 4.16 5 15 Bethel Court Distribution Unattended 138 13 28 16 (e) Big Grassy Transmission Unattended 161 17 Black Cat Distribution Unattended 138 13.09 90 18 Black Mesa Distribution Unattended 138 13 11 19 Blackfoot Distribution Unattended 46 13 56 20 Blackfoot Transmission Unattended 161 46 12.47 93 21 Blackfoot Distribution Unattended 161 138 12.98 135 22 Bliss Transmission Attended 138 13.8 86 23 Blue Gulch Distribution Unattended 138 35 48 24 Boise Bench Transmission Unattended 230 138 13.2 448 25 Boise Bench Distribution Unattended 138 35 30 26 Boise Bench Transmission Unattended 138 69 12.98 125 27 Boise Bench Transmission Unattended 230 138 13.8 448 28 Boise Bench Distribution Unattended 138 36.2 45 29 Boise Distribution Unattended 138 13 117 30 (f) Borah Transmission Unattended 345 230 13.8 750 31 Border Distribution Unattended 138 12.47 11 32 Border Distribution Unattended 35 12.47 5 33 Boulder Distribution Unattended 138 35 30 34 Bowmont Distribution Unattended 138 35 30 35 Bowmont Transmission Unattended 138 69 12.98 46 36 Bowmont Transmission Unattended 138 69 12.47 47 37 Bowmont Transmission Unattended 230 138 13.8 600 FERC FORM NO. 1 (ED. 12-96) Page 426-427 MVa)(In MVa)LineNo.Name and Location of Substation(a)Transmission or Distribution(b)Attended or Unattended(b-1)Primary Voltage (InMVa)(c)SecondaryVoltage (InMVa)(d)TertiaryVoltage(In MVa)(e)CapacityofSubstation(InService)(In MVa)(f)1 (a)Adelaide Transmission Unattended (u)345 (v)138 (w)13.8 (x)5002AikenDistributionUnattended4613273AlamedaDistributionUnattended13813304AlamedaDistributionUnattended13813.09 305American Falls PP Transmission Attended 138 13.8 1206American Falls Transmission Unattended 138 46 12.47 477(b)Antelope Transmission Unattended 230 161 13.8 2248(c)Antelope Transmission Unattended 161 138 12.47 1039(d)Antelope Transmission Unattended 161 138 13.8 9210ArtesianDistributionUnattended46131411Bannock Creek Distribution Unattended 46 13 1412Beacon Light Distribution Unattended 138 13.09 4513Bennett Mountain Power Plant Transmission Attended 230 18 22514Bennett Mountain Power Plant Distribution Attended 18 4.16 515Bethel Court Distribution Unattended 138 13 2816(e)Big Grassy Transmission Unattended 16117Black Cat Distribution Unattended 138 13.09 9018Black Mesa Distribution Unattended 138 13 1119BlackfootDistributionUnattended46135620BlackfootTransmissionUnattended1614612.47 9321BlackfootDistributionUnattended16113812.98 13522BlissTransmissionAttended13813.8 8623Blue Gulch Distribution Unattended 138 35 4824Boise Bench Transmission Unattended 230 138 13.2 44825Boise Bench Distribution Unattended 138 35 3026Boise Bench Transmission Unattended 138 69 12.98 12527Boise Bench Transmission Unattended 230 138 13.8 44828Boise Bench Distribution Unattended 138 36.2 4529BoiseDistributionUnattended1381311730(f)Borah Transmission Unattended 345 230 13.8 75031BorderDistributionUnattended13812.47 1132BorderDistributionUnattended3512.47 533BoulderDistributionUnattended138353034BowmontDistributionUnattended138353035BowmontTransmissionUnattended1386912.98 4636BowmontTransmissionUnattended1386912.47 4737BowmontTransmissionUnattended23013813.8 600FERC FORM NO. 1 (ED. 12-96)Page 426-427 38 Brady Transmission Unattended 230 138 13.8 312 39 Brady Transmission Unattended 138 46 12.47 40 Brady Distribution Unattended 46 13 41 Brady Distribution Unattended 46 7.2 42 Brownlee Transmission Attended 230 13.8 856 43 Bruneau Bridge Distribution Unattended 138 35 30 44 Bruneau Bridge Distribution Unattended 138 36.2 45 45 Buckhorn Distribution Unattended 69 35 37 46 Buhl Distribution Unattended 46 13.2 47 Burley Rural Distribution Unattended 69 13 20 48 Burley Rural Distribution Unattended 69 13.09 30 49 Butler Distribution Unattended 138 13.09 90 50 Caldwell Distribution Unattended 138 13 28 51 Caldwell Transmission Unattended 230 138 225 52 Caldwell Distribution Unattended 138 13.09 45 53 Caldwell Transmission Unattended 138 69 12.47 140 54 Caldwell Transmission Unattended 230 138 12.47 200 55 Camas Distribution Unattended 35 12.47 5 56 Camas Distribution Unattended 35 14.4 10 57 Can-Ada Distribution Unattended 138 13.09 45 58 Canyon Creek Distribution Unattended 138 36.2 45 59 Canyon Creek Transmission Unattended 138 69 12.98 20 60 Cartwright Distribution Unattended 138 13 11 61 Cascade Power Plant Transmission Attended 69 4.6 16 62 Cascade Distribution Unattended 69 13.09 21 63 Cascade Distribution Unattended 25 12.5 5 64 Chestnut Distribution Unattended 138 13 45 65 Chestnut Distribution Unattended 138 13.09 45 66 Cinder Distribution Unattended 46 13 11 67 Clear Lake Transmission Attended 46 2.4 5 68 Cliff Transmission Unattended 138 46 12.5 21 69 Cliff Transmission Unattended 138 46 12.95 10 70 Cloverdale Distribution Unattended 138 13 90 71 Cloverdale Distribution Unattended 138 13.09 45 72 Cloverdale Transmission Unattended 230 138 13.8 300 73 Columbia Distribution Unattended 138 13.09 45 74 Council Distribution Unattended 69 13 14 75 Crane Creek Distribution Unattended 69 13 11 76 Crater Distribution Unattended 46 13 11 77 Dale Distribution Unattended 46 4.6 78 Dale Distribution Unattended 46 13 79 Dale Distribution Unattended 69 13 SUBSTATIONS Character of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (In MVa) VOLTAGE (In MVa) Line No. Name and Location of Substation (a) Transmission or Distribution (b) Attended or Unattended (b-1) Primary Voltage (In MVa) (c) Secondary Voltage (In MVa) (d) Tertiary Voltage (In MVa) (e) Capacity of Substation (In Service) (In MVa) (f) FERC FORM NO. 1 (ED. 12-96) Page 426-427 38 Brady Transmission Unattended 230 138 13.8 31239BradyTransmissionUnattended1384612.4740BradyDistributionUnattended461341BradyDistributionUnattended467.242BrownleeTransmissionAttended23013.8 85643Bruneau Bridge Distribution Unattended 138 35 3044Bruneau Bridge Distribution Unattended 138 36.2 4545BuckhornDistributionUnattended69353746BuhlDistributionUnattended4613.247Burley Rural Distribution Unattended 69 13 2048Burley Rural Distribution Unattended 69 13.09 3049ButlerDistributionUnattended13813.09 9050CaldwellDistributionUnattended138132851CaldwellTransmissionUnattended23013822552CaldwellDistributionUnattended13813.09 4553CaldwellTransmissionUnattended1386912.47 14054CaldwellTransmissionUnattended23013812.47 20055CamasDistributionUnattended3512.47 556CamasDistributionUnattended3514.4 1057Can-Ada Distribution Unattended 138 13.09 4558Canyon Creek Distribution Unattended 138 36.2 4559Canyon Creek Transmission Unattended 138 69 12.98 2060CartwrightDistributionUnattended138131161Cascade Power Plant Transmission Attended 69 4.6 1662CascadeDistributionUnattended6913.09 2163CascadeDistributionUnattended2512.5 564ChestnutDistributionUnattended138134565ChestnutDistributionUnattended13813.09 4566CinderDistributionUnattended46131167Clear Lake Transmission Attended 46 2.4 568CliffTransmissionUnattended1384612.5 2169CliffTransmissionUnattended1384612.95 1070CloverdaleDistributionUnattended138139071CloverdaleDistributionUnattended13813.09 4572CloverdaleTransmissionUnattended23013813.8 30073ColumbiaDistributionUnattended13813.09 4574CouncilDistributionUnattended69131475Crane Creek Distribution Unattended 69 13 1176CraterDistributionUnattended46131177DaleDistributionUnattended464.678DaleDistributionUnattended461379DaleDistributionUnattended6913SUBSTATIONSCharacter of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (InMVa)VOLTAGE(In MVa)LineNo.Name and Location of Substation(a)Transmission or Distribution(b)Attended or Unattended(b-1)Primary Voltage (InMVa)(c)SecondaryVoltage (InMVa)(d)TertiaryVoltage(In MVa)(e)CapacityofSubstation(InService)(In MVa)(f)FERC FORM NO. 1 (ED. 12-96) Page 426-427 80 Dale Distribution Unattended 138 36.2 90 81 Dale Transmission Unattended 138 46 12.47 47 82 Danskin Transmission Attended 230 18 233 83 Danskin Transmission Attended 230 138 13.8 300 84 Danskin Distribution Attended 18 4.16 6 85 Danskin Transmission Attended 138 12 160 86 Danskin Distribution Attended 35 13.8 5 87 Deen Distribution Unattended 46 13 11 88 Dietrich Distribution Unattended 46 13.09 14 89 Don Distribution Unattended 138 7.6 90 Don Distribution Unattended 138 13.2 180 91 Don Distribution Unattended 138 13 44 92 DRAM Distribution Unattended 138 13.09 168 93 DRAM Transmission Unattended 230 138 13.8 212 94 DRAM Distribution Unattended 138 12.47 28 95 DRAM Distribution Unattended 138 13 28 96 Duffin Distribution Unattended 138 35 60 97 Eagle Distribution Unattended 138 13.09 67 98 Eastgate Distribution Unattended 138 13.09 75 99 Eckert Distribution Unattended 138 36.2 30 100 Eden Distribution Unattended 138 36.2 45 101 Eden Transmission Unattended 138 46 12.98 20 102 Eldredge Distribution Unattended 138 13.09 45 103 Elkhorn Distribution Unattended 138 12.47 11 104 Elkhorn Distribution Unattended 138 13 11 105 Elmore Distribution Unattended 138 35 28 106 Elmore Transmission Unattended 138 69 12.5 25 107 Elmore Transmission Unattended 138 69 12.98 20 108 Emmett Distribution Unattended 138 13.09 45 109 Emmett Transmission Unattended 138 69 12.47 47 110 Emmett-Boise Cascade #1 Distribution Unattended 69 13.09 14 111 Falls Distribution Unattended 46 13 28 112 Filer Distribution Unattended 46 13 14 113 Flat Top Distribution Unattended 46 13 11 114 Flat Top Distribution Unattended 46 13.09 14 115 Flying H Distribution Unattended 69 2.4 20 116 Fort Hall Distribution Unattended 46 13 14 117 Fossil Gulch Distribution Unattended 138 35 28 118 Fremont Transmission Unattended 138 46 12.5 67 119 Fruitland Distribution Unattended 69 13 20 120 Gary Distribution Unattended 138 13.09 37 SUBSTATIONS Character of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (In MVa) VOLTAGE (In MVa) Line No. Name and Location of Substation (a) Transmission or Distribution (b) Attended or Unattended (b-1) Primary Voltage (In MVa) (c) Secondary Voltage (In MVa) (d) Tertiary Voltage (In MVa) (e) Capacity of Substation (In Service) (In MVa) (f) FERC FORM NO. 1 (ED. 12-96) Page 426-427 80 Dale Distribution Unattended 138 36.2 9081DaleTransmissionUnattended1384612.47 4782DanskinTransmissionAttended2301823383DanskinTransmissionAttended23013813.8 30084DanskinDistributionAttended184.16 685DanskinTransmissionAttended1381216086DanskinDistributionAttended3513.8 587DeenDistributionUnattended46131188DietrichDistributionUnattended4613.09 1489DonDistributionUnattended1387.690DonDistributionUnattended13813.2 18091DonDistributionUnattended138134492DRAMDistributionUnattended13813.09 16893DRAMTransmissionUnattended23013813.8 21294DRAMDistributionUnattended13812.47 2895DRAMDistributionUnattended138132896DuffinDistributionUnattended138356097EagleDistributionUnattended13813.09 6798EastgateDistributionUnattended13813.09 7599EckertDistributionUnattended13836.2 30100EdenDistributionUnattended13836.2 45101EdenTransmissionUnattended1384612.98 20102EldredgeDistributionUnattended13813.09 45103ElkhornDistributionUnattended13812.47 11104ElkhornDistributionUnattended1381311105ElmoreDistributionUnattended1383528106ElmoreTransmissionUnattended1386912.5 25107ElmoreTransmissionUnattended1386912.98 20108EmmettDistributionUnattended13813.09 45109EmmettTransmissionUnattended1386912.47 47110Emmett-Boise Cascade #1 Distribution Unattended 69 13.09 14111FallsDistributionUnattended461328112FilerDistributionUnattended461314113Flat Top Distribution Unattended 46 13 11114Flat Top Distribution Unattended 46 13.09 14115Flying H Distribution Unattended 69 2.4 20116Fort Hall Distribution Unattended 46 13 14117Fossil Gulch Distribution Unattended 138 35 28118FremontTransmissionUnattended1384612.5 67119FruitlandDistributionUnattended691320120GaryDistributionUnattended13813.09 37SUBSTATIONSCharacter of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (InMVa)VOLTAGE(In MVa)LineNo.Name and Location of Substation(a)Transmission or Distribution(b)Attended or Unattended(b-1)Primary Voltage (InMVa)(c)SecondaryVoltage (InMVa)(d)TertiaryVoltage(In MVa)(e)CapacityofSubstation(InService)(In MVa)(f)FERC FORM NO. 1 (ED. 12-96)Page 426-427 121 Gary Distribution Unattended 138 13 28 122 Gem Distribution Unattended 69 13 123 Gem Distribution Unattended 69 13.09 28 124 Glenns Ferry Distribution Unattended 138 13 11 125 Gooding Rural Distribution Unattended 46 13 20 126 Golden Valley Distribution Unattended 69 13 14 127 (g) Goshen Transmission Unattended 345 161 13.8 1608 128 Gowen Substation Distribution Unattended 138 35 45 129 Gowen Substation Distribution Unattended 138 36.2 45 130 Grindstone Distribution Unattended 35 2.4 14 131 Grove Distribution Unattended 138 13.09 90 132 Grove Distribution Unattended 138 13 45 133 Hagerman Distribution Unattended 46 13 14 134 Hagerman Distribution Unattended 69 13 6 135 Hailey Distribution Unattended 138 13 37 136 Happy Valley Distribution Unattended 138 13.09 30 137 Haven Distribution Unattended 138 35 20 138 Haven Transmission Unattended 138 46 47 139 Hawk Distribution Unattended 138 35 30 140 (h) Hemingway Transmission Unattended 500 230 34.5 1000 141 Hewlett Packard Distribution Unattended 138 13 37 142 Hidden Springs Distribution Unattended 138 13 11 143 Highland Distribution Unattended 138 13 30 144 Hill Distribution Unattended 138 13 73 145 Hillsdale Distribution Unattended 138 13.09 45 146 Homedale Distribution Unattended 69 13 34 147 Horse Flat Transmission Unattended 230 138 13.8 100 148 Horseshoe Bend Distribution Unattended 35 13.09 7 149 Horseshoe Bend Distribution Unattended 69 36.2 22 150 Horseshoe Bend Distribution Unattended 69 25 7 151 Huston Distribution Unattended 69 13 14 152 Hulen Distribution Unattended 46 13 14 153 Hunt Transmission Unattended 230 138 13.8 336 154 Hydra Distribution Unattended 138 36.2 90 155 Island Distribution Unattended 69 13 20 156 (i) Jefferson Transmission Unattended 161 157 Jerome Distribution Unattended 138 13 37 158 Jerome Distribution Unattended 138 13.09 37 159 Julion Clawson Distribution Unattended 138 35 56 160 Joplin Distribution Unattended 138 13 28 161 Joplin Distribution Unattended 138 36.2 45 SUBSTATIONS Character of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (In MVa) VOLTAGE (In MVa) Line No. Name and Location of Substation (a) Transmission or Distribution (b) Attended or Unattended (b-1) Primary Voltage (In MVa) (c) Secondary Voltage (In MVa) (d) Tertiary Voltage (In MVa) (e) Capacity of Substation (In Service) (In MVa) (f) FERC FORM NO. 1 (ED. 12-96) Page 426-427 121 Gary Distribution Unattended 138 13 28122GemDistributionUnattended6913123GemDistributionUnattended6913.09 28124Glenns Ferry Distribution Unattended 138 13 11125Gooding Rural Distribution Unattended 46 13 20126Golden Valley Distribution Unattended 69 13 14127(g)Goshen Transmission Unattended 345 161 13.8 1608128Gowen Substation Distribution Unattended 138 35 45129Gowen Substation Distribution Unattended 138 36.2 45130GrindstoneDistributionUnattended352.4 14131GroveDistributionUnattended13813.09 90132GroveDistributionUnattended1381345133HagermanDistributionUnattended461314134HagermanDistributionUnattended69136135HaileyDistributionUnattended1381337136Happy Valley Distribution Unattended 138 13.09 30137HavenDistributionUnattended1383520138HavenTransmissionUnattended1384647139HawkDistributionUnattended1383530140(h)Hemingway Transmission Unattended 500 230 34.5 1000141Hewlett Packard Distribution Unattended 138 13 37142Hidden Springs Distribution Unattended 138 13 11143HighlandDistributionUnattended1381330144HillDistributionUnattended1381373145HillsdaleDistributionUnattended13813.09 45146HomedaleDistributionUnattended691334147Horse Flat Transmission Unattended 230 138 13.8 100148Horseshoe Bend Distribution Unattended 35 13.09 7149Horseshoe Bend Distribution Unattended 69 36.2 22150Horseshoe Bend Distribution Unattended 69 25 7151HustonDistributionUnattended691314152HulenDistributionUnattended461314153HuntTransmissionUnattended23013813.8 336154HydraDistributionUnattended13836.2 90155IslandDistributionUnattended691320156(i)Jefferson Transmission Unattended 161157JeromeDistributionUnattended138 13 37158JeromeDistributionUnattended13813.09 37159Julion Clawson Distribution Unattended 138 35 56160JoplinDistributionUnattended1381328161JoplinDistributionUnattended13836.2 45SUBSTATIONSCharacter of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (InMVa)VOLTAGE(In MVa)LineNo.Name and Location of Substation(a)Transmission or Distribution(b)Attended or Unattended(b-1)Primary Voltage (InMVa)(c)SecondaryVoltage (InMVa)(d)TertiaryVoltage(In MVa)(e)CapacityofSubstation(InService)(In MVa)(f)FERC FORM NO. 1 (ED. 12-96) Page 426-427 162 Justice Transmission Unattended 230 138 13.8 300 163 Karcher Distribution Unattended 138 13 20 164 Kenyon Distribution Unattended 69 13.09 28 165 Ketchum Distribution Unattended 138 13 75 166 Kimberly Distribution Unattended 138 13.09 45 167 Kinport Transmission Unattended 161 46 13.2 168 Kinport Transmission Unattended 230 138 12.47 300 169 Kinport Transmission Unattended 230 138 13.8 300 170 (j) Kinport Transmission Unattended 345 230 13.8 1000 171 Kramer Distribution Unattended 138 35 20 172 Kramer Distribution Unattended 138 36.2 30 173 Kuna Distribution Unattended 138 13.09 45 174 Lake Distribution Unattended 69 13 14 175 Lake Fork Distribution Unattended 138 36.2 30 176 Lake Fork Transmission Unattended 138 69 12.5 20 177 Lamb Distribution Unattended 138 13 30 178 Langley Gulch Transmission Attended 230 138 13.8 636 179 Langley Gulch Transmission Attended 230 410 180 Langley Gulch Transmission Attended 230 150 181 Langley Gulch Distribution Attended 18 4.16 20 182 Lansing Distribution Unattended 138 13.09 45 183 Lincoln Distribution Unattended 138 13.09 14 184 Linden Distribution Unattended 138 13 58 185 Locust Distribution Unattended 138 36.2 134 186 Locust Transmission Unattended 230 138 13.8 600 187 Lower Malad Transmission Attended 138 7.2 16 188 Lower Salmon Transmission Attended 138 13.8 70 189 Map Rock Distribution Unattended 69 13.09 14 190 McCall Distribution Unattended 138 13.09 22 191 McCall Distribution Unattended 138 36.2 30 192 Melba Distribution Unattended 69 13 11 193 Meridian Distribution Unattended 138 13 60 194 Micron Distribution Unattended 138 13.09 40 195 Micron Distribution Unattended 138 13 40 196 Midpoint Transmission Unattended 230 138 13.8 300 197 Midpoint Transmission Unattended 345 230 13.8 1400 198 (k) Midpoint Transmission Unattended 500 345 1500 199 Midrose Distribution Unattended 138 13.09 45 200 Milner Transmission Unattended 138 69 12.47 125 201 Milner Distribution Unattended 69 46 6.9 8 202 Milner Distribution Unattended 138 35 50 SUBSTATIONS Character of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (In MVa) VOLTAGE (In MVa) Line No. Name and Location of Substation (a) Transmission or Distribution (b) Attended or Unattended (b-1) Primary Voltage (In MVa) (c) Secondary Voltage (In MVa) (d) Tertiary Voltage (In MVa) (e) Capacity of Substation (In Service) (In MVa) (f) FERC FORM NO. 1 (ED. 12-96) Page 426-427 162 Justice Transmission Unattended 230 138 13.8 300163KarcherDistributionUnattended1381320164KenyonDistributionUnattended6913.09 28165KetchumDistributionUnattended1381375166KimberlyDistributionUnattended13813.09 45167KinportTransmissionUnattended1614613.2168KinportTransmissionUnattended23013812.47 300169KinportTransmissionUnattended23013813.8 300170(j)Kinport Transmission Unattended 345 230 13.8 1000171KramerDistributionUnattended1383520172KramerDistributionUnattended13836.2 30173KunaDistributionUnattended13813.09 45174LakeDistributionUnattended691314175Lake Fork Distribution Unattended 138 36.2 30176Lake Fork Transmission Unattended 138 69 12.5 20177LambDistributionUnattended1381330178Langley Gulch Transmission Attended 230 138 13.8 636179Langley Gulch Transmission Attended 230 410180Langley Gulch Transmission Attended 230 150181Langley Gulch Distribution Attended 18 4.16 20182LansingDistributionUnattended13813.09 45183LincolnDistributionUnattended13813.09 14184LindenDistributionUnattended1381358185LocustDistributionUnattended13836.2 134186LocustTransmissionUnattended23013813.8 600187Lower Malad Transmission Attended 138 7.2 16188Lower Salmon Transmission Attended 138 13.8 70189Map Rock Distribution Unattended 69 13.09 14190McCallDistributionUnattended13813.09 22191McCallDistributionUnattended13836.2 30192MelbaDistributionUnattended691311193MeridianDistributionUnattended1381360194MicronDistributionUnattended13813.09 40195MicronDistributionUnattended1381340196MidpointTransmissionUnattended23013813.8 300197MidpointTransmissionUnattended34523013.8 1400198(k)Midpoint Transmission Unattended 500 345 1500199MidroseDistributionUnattended13813.09 45200MilnerTransmissionUnattended1386912.47 125201MilnerDistributionUnattended69466.9 8202MilnerDistributionUnattended1383550SUBSTATIONSCharacter of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (InMVa)VOLTAGE(In MVa)LineNo.Name and Location of Substation(a)Transmission or Distribution(b)Attended or Unattended(b-1)Primary Voltage (InMVa)(c)SecondaryVoltage (InMVa)(d)TertiaryVoltage(In MVa)(e)CapacityofSubstation(InService)(In MVa)(f)FERC FORM NO. 1 (ED. 12-96)Page 426-427 203 Milner PP Transmission Attended 138 13.8 60 204 Moonstone Distribution Unattended 138 35 20 205 Mora Distribution Unattended 138 36.2 90 206 Moreland Distribution Unattended 46 36.2 28 207 Mountain Home Distribution Unattended 69 13 28 208 Mountain Home Air Force Base Distribution Unattended 69 13 209 Mountain Home Air Force Base Distribution Unattended 138 13 34 210 Nampa Transmission Unattended 230 138 13.8 300 211 Nampa Distribution Unattended 138 13 87 212 New Meadows Distribution Unattended 138 36.2 22 213 New Plymouth Distribution Unattended 69 13.09 14 214 Northview Distribution Unattended 138 13.09 45 215 Notch Butte Distribution Unattended 138 13.09 14 216 Orchard Distribution Unattended 138 36.2 45 217 Parma Distribution Unattended 69 13 14 218 Parma Distribution Unattended 69 35 22 219 Parma Distribution Unattended 69 36.2 14 220 Paul Distribution Unattended 138 35 30 221 Paul Distribution Unattended 138 36.2 45 222 Payette Distribution Unattended 138 13.09 45 223 Pingree Transmission Unattended 138 46 12.5 67 224 Pingree Distribution Unattended 138 35 34 225 Pleasant Valley Distribution Unattended 138 35 30 226 Pleasant Valley Distribution Unattended 138 36.2 45 227 Pocatello Distribution Unattended 46 13 60 228 Pocket Distribution Unattended 138 36.2 45 229 Poleline Distribution Unattended 138 13.09 30 230 (l) Populus Transmission Unattended 345 231 Portneuf Distribution Unattended 138 35 30 232 Portneuf Distribution Unattended 46 35 233 Rockford Distribution Unattended 46 13 25 234 Russett Distribution Unattended 138 13 30 235 Sailor Creek Distribution Unattended 138 2.4 21 236 Sailor Creek Distribution Unattended 138 35 28 237 Salmon Distribution Unattended 69 13.09 22 238 Salmon Distribution Unattended 69 36.2 22 239 Shoshone Distribution Unattended 46 13.09 14 240 Shoshone Transmission Unattended 138 46 12.47 47 241 Shoshone Falls Transmission Attended 46 4.16 4 242 Shoshone Falls Transmission Attended 46 6.6 14 243 Silver Distribution Unattended 138 35 20 SUBSTATIONS Character of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (In MVa) VOLTAGE (In MVa) Line No. Name and Location of Substation (a) Transmission or Distribution (b) Attended or Unattended (b-1) Primary Voltage (In MVa) (c) Secondary Voltage (In MVa) (d) Tertiary Voltage (In MVa) (e) Capacity of Substation (In Service) (In MVa) (f) FERC FORM NO. 1 (ED. 12-96) Page 426-427 203 Milner PP Transmission Attended 138 13.8 60204MoonstoneDistributionUnattended1383520205MoraDistributionUnattended13836.2 90206MorelandDistributionUnattended4636.2 28207Mountain Home Distribution Unattended 69 13 28208Mountain Home Air Force Base Distribution Unattended 69 13209Mountain Home Air Force Base Distribution Unattended 138 13 34210NampaTransmissionUnattended23013813.8 300211NampaDistributionUnattended1381387212New Meadows Distribution Unattended 138 36.2 22213New Plymouth Distribution Unattended 69 13.09 14214NorthviewDistributionUnattended13813.09 45215Notch Butte Distribution Unattended 138 13.09 14216OrchardDistributionUnattended13836.2 45217ParmaDistributionUnattended691314218ParmaDistributionUnattended693522219ParmaDistributionUnattended6936.2 14220PaulDistributionUnattended1383530221PaulDistributionUnattended13836.2 45222PayetteDistributionUnattended13813.09 45223PingreeTransmissionUnattended1384612.5 67224PingreeDistributionUnattended1383534225Pleasant Valley Distribution Unattended 138 35 30226Pleasant Valley Distribution Unattended 138 36.2 45227PocatelloDistributionUnattended461360228PocketDistributionUnattended13836.2 45229PolelineDistributionUnattended13813.09 30230(l)Populus Transmission Unattended 345231PortneufDistributionUnattended138 35 30232PortneufDistributionUnattended4635233RockfordDistributionUnattended461325234RussettDistributionUnattended1381330235Sailor Creek Distribution Unattended 138 2.4 21236Sailor Creek Distribution Unattended 138 35 28237SalmonDistributionUnattended6913.09 22238SalmonDistributionUnattended6936.2 22239ShoshoneDistributionUnattended4613.09 14240ShoshoneTransmissionUnattended1384612.47 47241Shoshone Falls Transmission Attended 46 4.16 4242Shoshone Falls Transmission Attended 46 6.6 14243SilverDistributionUnattended1383520SUBSTATIONSCharacter of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (InMVa)VOLTAGE(In MVa)LineNo.Name and Location of Substation(a)Transmission or Distribution(b)Attended or Unattended(b-1)Primary Voltage (InMVa)(c)SecondaryVoltage (InMVa)(d)TertiaryVoltage(In MVa)(e)CapacityofSubstation(InService)(In MVa)(f)FERC FORM NO. 1 (ED. 12-96)Page 426-427 244 Simplot Distribution Unattended 138 13 53 245 Sinker Creek Distribution Unattended 138 35 20 246 Siphon Distribution Unattended 138 36.2 75 247 Skyway Distribution Unattended 138 13.09 45 248 South Park Distribution Unattended 46 13 14 249 Spring Valley Distribution Unattended 138 12.47 11 250 Star Distribution Unattended 138 13.09 30 251 Star Distribution Unattended 138 13 28 252 Starkey Transmission Unattended 138 69 12.47 30 253 State Distribution Unattended 69 13 58 254 Sterling Distribution Unattended 46 13 11 255 Stoddard Distribution Unattended 138 13.09 45 256 Strike Power Plant Transmission Attended 138 13.8 104 257 Sugar Distribution Unattended 138 35 28 258 Swan Falls Transmission Attended 138 6.9 34 259 Taber Distribution Unattended 46 13 6 260 Tamarack Distribution Unattended 138 2.4 11 261 Ten Mile Distribution Unattended 138 13.09 90 262 Terry Distribution Unattended 138 13.09 20 263 Terry Distribution Unattended 138 13 50 264 Thousand Springs Transmission Attended 46 7.2 8 265 (m) Three Mile Knoll Transmission Unattended 345 266 Toponis Distribution Unattended 138 33 30 267 Twin Falls Distribution Unattended 138 13.09 82 268 Twin Falls Transmission Unattended 138 46 12.98 50 269 Twin Falls PP Transmission Attended 138 7.2 13 270 Twin Falls PP Transmission Attended 138 13.2 72 271 Tyhee Distribution Unattended 46 13 14 272 Upper Malad Transmission Attended 45 7.2 8 273 Upper Salmon Transmission Attended 138 7.2 42 274 Ustick Distribution Unattended 138 13 77 275 Vallivue Distribution Unattended 138 13.09 30 276 Victory Distribution Unattended 138 13 45 277 Victory Distribution Unattended 138 13.09 30 278 Ware Distribution Unattended 69 13 20 279 Weiser Distribution Unattended 69 13 28 280 Weiser Transmission Unattended 138 69 12.47 42 281 Wilder Distribution Unattended 69 13 14 282 Willis Distribution Unattended 138 13.09 30 283 Willow Creek Distribution Unattended 138 13 11 284 Wye Distribution Unattended 138 13 60 SUBSTATIONS Character of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (In MVa) VOLTAGE (In MVa) Line No. Name and Location of Substation (a) Transmission or Distribution (b) Attended or Unattended (b-1) Primary Voltage (In MVa) (c) Secondary Voltage (In MVa) (d) Tertiary Voltage (In MVa) (e) Capacity of Substation (In Service) (In MVa) (f) FERC FORM NO. 1 (ED. 12-96) Page 426-427 244 Simplot Distribution Unattended 138 13 53245Sinker Creek Distribution Unattended 138 35 20246SiphonDistributionUnattended13836.2 75247SkywayDistributionUnattended13813.09 45248South Park Distribution Unattended 46 13 14249Spring Valley Distribution Unattended 138 12.47 11250StarDistributionUnattended13813.09 30251StarDistributionUnattended1381328252StarkeyTransmissionUnattended1386912.47 30253StateDistributionUnattended691358254SterlingDistributionUnattended461311255StoddardDistributionUnattended13813.09 45256Strike Power Plant Transmission Attended 138 13.8 104257SugarDistributionUnattended1383528258Swan Falls Transmission Attended 138 6.9 34259TaberDistributionUnattended46136260TamarackDistributionUnattended1382.4 11261Ten Mile Distribution Unattended 138 13.09 90262TerryDistributionUnattended13813.09 20263TerryDistributionUnattended1381350264Thousand Springs Transmission Attended 46 7.2 8265(m)Three Mile Knoll Transmission Unattended 345266ToponisDistributionUnattended138 33 30267Twin Falls Distribution Unattended 138 13.09 82268Twin Falls Transmission Unattended 138 46 12.98 50269Twin Falls PP Transmission Attended 138 7.2 13270Twin Falls PP Transmission Attended 138 13.2 72271TyheeDistributionUnattended461314272Upper Malad Transmission Attended 45 7.2 8273Upper Salmon Transmission Attended 138 7.2 42274UstickDistributionUnattended1381377275VallivueDistributionUnattended13813.09 30276VictoryDistributionUnattended1381345277VictoryDistributionUnattended13813.09 30278WareDistributionUnattended691320279WeiserDistributionUnattended691328280WeiserTransmissionUnattended1386912.47 42281WilderDistributionUnattended691314282WillisDistributionUnattended13813.09 30283Willow Creek Distribution Unattended 138 13 11284WyeDistributionUnattended1381360SUBSTATIONSCharacter of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (InMVa)VOLTAGE(In MVa)LineNo.Name and Location of Substation(a)Transmission or Distribution(b)Attended or Unattended(b-1)Primary Voltage (InMVa)(c)SecondaryVoltage (InMVa)(d)TertiaryVoltage(In MVa)(e)CapacityofSubstation(InService)(In MVa)(f)FERC FORM NO. 1 (ED. 12-96)Page 426-427 285 Wye Distribution Unattended 138 13.09 37 286 Zilog Distribution Unattended 138 13.09 45 287 The above are all State of Idaho 288 Montana: 289 (n) Mill Creek Transmission Unattended 230 290 Peterson Transmission Unattended 230 69 13.2 86 291 Nevada: 292 (o) Valmy Transmission Attended 345 18 315 293 Wells Transmission Unattended 138 69 13 25 294 Oregon: 295 Adrian Distribution Unattended 69 13 11 296 (p) Burns Transmission Unattended 500 297 Cairo Distribution Unattended 69 13 20 298 Hells Canyon Transmission Attended 230 13.8 560 299 Hells Canyon Distribution Attended 69 0.5 1 300 Hines Transmission Unattended 138 115 12.47 80 301 Holly Distribution Unattended 69 13.09 14 302 (q) Hurricane Transmission Unattended 230 303 Jacobson Gulch Distribution Unattended 69 2.4 11 304 Malheur Butte Distribution Unattended 69 34.5 11 305 Nyssa Distribution Unattended 69 13 28 306 Ontario Distribution Unattended 138 13 67 307 Ontario Transmission Unattended 138 69 12.47 47 308 Ontario Transmission Unattended 230 138 13.8 400 309 Ontario Transmission Unattended 138 69 12.98 93 310 Ontario Transmission Unattended 138 69 13.09 311 Ontario Transmission Unattended 138 69 12.5 312 Ore-Ida Distribution Unattended 69 13 28 313 Oxbow Transmission Attended 138 69 13 13 314 Oxbow Transmission Attended 230 13.8 274 315 Oxbow Transmission Attended 230 138 13.8 100 316 Quartz Transmission Unattended 138 69 12.5 25 317 Quartz Transmission Unattended 230 138 12.98 167 318 Quartz Transmission Unattended 138 69 12.98 20 319 (r) Summer Lake Transmission Unattended 500 320 Vale Distribution Unattended 69 13 14 321 Washington: 322 (s) Walla Walla Transmission Unattended 230 323 Wyoming: SUBSTATIONS Character of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (In MVa) VOLTAGE (In MVa) Line No. Name and Location of Substation (a) Transmission or Distribution (b) Attended or Unattended (b-1) Primary Voltage (In MVa) (c) Secondary Voltage (In MVa) (d) Tertiary Voltage (In MVa) (e) Capacity of Substation (In Service) (In MVa) (f) FERC FORM NO. 1 (ED. 12-96) Page 426-427 285 Wye Distribution Unattended 138 13.09 37286ZilogDistributionUnattended13813.09 45287The above are all State of Idaho288Montana:289 (n)Mill Creek Transmission Unattended 230290PetersonTransmissionUnattended230 69 13.2 86291Nevada:292 (o)Valmy Transmission Attended 345 18 315293WellsTransmissionUnattended138691325294Oregon:295 Adrian Distribution Unattended 69 13 11296(p)Burns Transmission Unattended 500297CairoDistributionUnattended69 13 20298Hells Canyon Transmission Attended 230 13.8 560299Hells Canyon Distribution Attended 69 0.5 1300HinesTransmissionUnattended13811512.47 80301HollyDistributionUnattended6913.09 14302(q)Hurricane Transmission Unattended 230303Jacobson Gulch Distribution Unattended 69 2.4 11304Malheur Butte Distribution Unattended 69 34.5 11305NyssaDistributionUnattended691328306OntarioDistributionUnattended1381367307OntarioTransmissionUnattended1386912.47 47308OntarioTransmissionUnattended23013813.8 400309OntarioTransmissionUnattended1386912.98 93310OntarioTransmissionUnattended1386913.09311OntarioTransmissionUnattended1386912.5312Ore-Ida Distribution Unattended 69 13 28313OxbowTransmissionAttended138691313314OxbowTransmissionAttended23013.8 274315OxbowTransmissionAttended23013813.8 100316QuartzTransmissionUnattended1386912.5 25317QuartzTransmissionUnattended23013812.98 167318QuartzTransmissionUnattended1386912.98 20319(r)Summer Lake Transmission Unattended 500320ValeDistributionUnattended69 13 14321Washington:322 (s)Walla Walla Transmission Unattended 230323Wyoming:SUBSTATIONSCharacter of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (InMVa)VOLTAGE(In MVa)LineNo.Name and Location of Substation(a)Transmission or Distribution(b)Attended or Unattended(b-1)Primary Voltage (InMVa)(c)SecondaryVoltage (InMVa)(d)TertiaryVoltage(In MVa)(e)CapacityofSubstation(InService)(In MVa)(f)FERC FORM NO. 1 (ED. 12-96)Page 426-427 324 (t) Jim Bridger Transmission Attended 345 22 34.5 2244 325 Transformers-under 10,000 326 KVA 55 Distribution Unattended 192 327 Distribution Substations 23,013 4,053.46 19.88 7,386 328 Distribution Substations Attended 158 26.78 0 37 329 Distribution Substations Unattended 22,855 4,026.68 19.88 7,349 330 Transmission Substations 19,893 7,483.26 881.88 22,602 331 Transmission Substations Attended 4,944 905.26 88.9 6,998 332 Transmission Substations Unattended 14,949 6,578 792.98 15,604 333 Total 29,988 FERC FORM NO. 1 (ED. 12-96) Page 426-427 SUBSTATIONS Character of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (In MVa) VOLTAGE (In MVa) Line No. Name and Location of Substation (a) Transmission or Distribution (b) Attended or Unattended (b-1) Primary Voltage (In MVa) (c) Secondary Voltage (In MVa) (d) Tertiary Voltage (In MVa) (e) Capacity of Substation (In Service) (In MVa) (f) SUBSTATIONS Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Line No. Number of Transformers In Service (g) Number of Spare Transformers (h) Type of Equipment (i) Number of Units (j) Total Capacity (In MVa) (k) 1 2 324 (t)Jim Bridger Transmission Attended 345 22 34.5 2244325Transformers-under 10,000326KVA 55 Distribution Unattended 192327Distribution Substations 23,013 4,053.46 19.88 7,386328Distribution Substations Attended 158 26.78 0 37329Distribution Substations Unattended 22,855 4,026.68 19.88 7,349330Transmission Substations 19,893 7,483.26 881.88 22,602331Transmission Substations Attended 4,944 905.26 88.9 6,998332Transmission SubstationsUnattended 14,949 6,578 792.98 15,604333Total29,988FERC FORM NO. 1 (ED. 12-96)Page 426-427SUBSTATIONSCharacter of Substation Character of Substation VOLTAGE (In MVa)VOLTAGE (InMVa)VOLTAGE(In MVa)LineNo.Name and Location of Substation(a)Transmission or Distribution(b)Attended or Unattended(b-1)Primary Voltage (InMVa)(c)SecondaryVoltage (InMVa)(d)TertiaryVoltage(In MVa)(e)CapacityofSubstation(InService)(In MVa)(f) SUBSTATIONS Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Line No. Number of Transformers In Service (g) Number of Spare Transformers (h) Type of Equipment (i) Number of Units (j) Total Capacity (In MVa) (k) 1 2 2 2 3 1 4 1 5 1 6 1 7 1 8 1 9 1 10 1 11 1 12 1 13 1 14 1 15 1 16 17 2 18 1 19 2 20 3 1 21 1 22 3 23 2 24 2 25 1 26 3 27 2 28 1 29 3 30 3 1 31 1 32 3 33 1 34 1 35 1 36 1 37 2 38 3 39 1 40 5 41 2 42 5 1 43 1 44 1 45 1 SUBSTATIONS Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Line No. Number of Transformers In Service (g) Number of Spare Transformers (h) Type of Equipment (i) Number of Units (j) Total Capacity (In MVa) (k) 2 23141516171819110111112113114115116172181192203 121122323224225126327228129330313113233313413513613723833914054124251431441 45 1 SUBSTATIONSConversion Apparatus and Special Equipment Conversion Apparatus andSpecial Equipment Conversion Apparatus andSpecial EquipmentLineNo.Number of Transformers InService(g)Number of SpareTransformers(h)Type of Equipment(i)Number of Units(j)Total Capacity (In MVa)(k) 46 1 47 1 48 1 49 2 50 1 51 1 52 1 53 3 54 1 55 3 1 56 3 1 57 1 58 1 59 1 60 1 61 1 62 2 63 1 64 1 65 1 66 1 67 1 68 2 1 69 1 70 2 71 1 72 1 73 1 74 1 75 1 76 1 77 1 78 7 79 1 80 2 81 1 82 1 83 1 84 1 85 2 86 1 87 1 88 1 89 1 SUBSTATIONS Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Line No. Number of Transformers In Service (g) Number of Spare Transformers (h) Type of Equipment (i) Number of Units (j) Total Capacity (In MVa) (k) 46 1471481492501511521533541553156315715815916016116226316416516616716821691702711721731741751761771787791802811821831841852861871881 89 1 SUBSTATIONSConversion Apparatus and Special Equipment Conversion Apparatus andSpecial Equipment Conversion Apparatus andSpecial EquipmentLineNo.Number of Transformers InService(g)Number of SpareTransformers(h)Type of Equipment(i)Number of Units(j)Total Capacity (In MVa)(k) 90 6 1 91 1 92 6 93 2 94 1 95 1 96 2 97 2 98 2 99 1 100 1 101 1 102 1 103 1 104 1 105 1 106 1 107 1 108 1 109 1 110 1 111 2 112 1 113 1 114 1 115 2 116 1 1 117 1 118 3 1 119 1 120 1 121 1 122 1 123 2 124 1 125 2 126 1 1 127 5 128 1 129 1 130 2 131 2 132 1 133 1 SUBSTATIONS Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Line No. Number of Transformers In Service (g) Number of Spare Transformers (h) Type of Equipment (i) Number of Units (j) Total Capacity (In MVa) (k) 90 6 1911926932941951962972982991100110111021103110411051106110711081109111011112112111311141115211611117111831119112011211122112321241125212611127512811291130213121321 133 1 SUBSTATIONSConversion Apparatus and Special Equipment Conversion Apparatus andSpecial Equipment Conversion Apparatus andSpecial EquipmentLineNo.Number of Transformers InService(g)Number of SpareTransformers(h)Type of Equipment(i)Number of Units(j)Total Capacity (In MVa)(k) 134 1 135 1 136 1 137 1 138 1 139 1 140 3 1 141 1 142 1 143 1 144 2 145 1 146 2 147 1 148 1 149 1 150 1 151 1 152 1 153 3 154 2 155 1 156 157 1 158 1 159 2 160 1 161 1 162 1 163 1 164 2 165 2 166 1 167 7 168 1 169 1 170 3 1 171 1 172 1 173 1 174 1 175 1 176 1 177 1 SUBSTATIONS Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Line No. Number of Transformers In Service (g) Number of Spare Transformers (h) Type of Equipment (i) Number of Units (j) Total Capacity (In MVa) (k) 134 1135113611371138113911403 1141114211431144214511462147114811491150115111521153315421551156157115811592160116111621163116421652166116771681169117031171117211731174117511761 177 1 SUBSTATIONSConversion Apparatus and Special Equipment Conversion Apparatus andSpecial Equipment Conversion Apparatus andSpecial EquipmentLineNo.Number of Transformers InService(g)Number of SpareTransformers(h)Type of Equipment(i)Number of Units(j)Total Capacity (In MVa)(k) 178 2 179 2 180 1 181 1 182 1 183 1 184 2 185 3 186 2 187 1 188 4 189 1 190 1 191 1 192 1 193 2 194 2 195 2 196 1 1 197 2 1 198 3 199 1 200 3 1 201 3 1 202 2 203 1 204 1 205 2 206 2 207 1 208 1 209 1 210 1 211 3 212 1 213 1 214 1 215 1 216 1 217 1 218 1 219 1 220 1 221 1 SUBSTATIONS Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Line No. Number of Transformers In Service (g) Number of Spare Transformers (h) Type of Equipment (i) Number of Units (j) Total Capacity (In MVa) (k) 178 21792180 118111821183118421853186218711884189119011911192119321942195219611197211983199120031201312022203120412052206220712081209121012113212121312141215121612171218121912201 221 1 SUBSTATIONSConversion Apparatus and Special Equipment Conversion Apparatus andSpecial Equipment Conversion Apparatus andSpecial EquipmentLineNo.Number of Transformers InService(g)Number of SpareTransformers(h)Type of Equipment(i)Number of Units(j)Total Capacity (In MVa)(k) 222 1 223 3 224 2 225 1 226 1 227 2 228 1 229 1 230 231 1 232 1 233 2 234 1 235 2 236 1 237 1 238 1 239 1 240 1 241 1 242 1 243 1 244 2 245 1 246 2 247 1 248 1 249 1 250 1 251 1 252 1 253 2 254 2 255 1 256 3 257 2 258 1 259 1 260 1 261 2 262 1 263 2 264 1 265 SUBSTATIONS Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Line No. Number of Transformers In Service (g) Number of Spare Transformers (h) Type of Equipment (i) Number of Units (j) Total Capacity (In MVa) (k) FERC FORM NO. 1 (ED. 12-96) 222 122332242225122612272228122912302311232 123322341235223612371238123912401241124212431244224512462247124812491250125112521253225422551256325722581259126012612262126322641 265 SUBSTATIONSConversion Apparatus and Special Equipment Conversion Apparatus andSpecial Equipment Conversion Apparatus andSpecial EquipmentLineNo.Number of Transformers InService(g)Number of SpareTransformers(h)Type of Equipment(i)Number of Units(j)Total Capacity (In MVa)(k) FERC FORM NO. 1 (ED. 12-96)266 1 267 2 268 2 269 1 270 1 271 1 272 1 273 4 274 2 275 1 276 1 277 1 278 1 1 279 2 280 1 281 1 282 1 283 1 284 2 285 1 286 1 287 288 289 290 2 291 292 1 293 3 1 294 295 1 296 297 1 298 3 299 1 300 1 1 301 1 302 303 1 304 3 1 305 2 306 2 1 307 1 308 2 309 2 SUBSTATIONS Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Line No. Number of Transformers In Service (g) Number of Spare Transformers (h) Type of Equipment (i) Number of Units (j) Total Capacity (In MVa) (k) FERC FORM NO. 1 (ED. 12-96) 266 1267226822691270127112721273427422751276127712781 1279228012811282128312842285128612872882892902291292129331294295129629712983299130011301130230313043130523062130713082 309 2 SUBSTATIONSConversion Apparatus and Special Equipment Conversion Apparatus andSpecial Equipment Conversion Apparatus andSpecial EquipmentLineNo.Number of Transformers InService(g)Number of SpareTransformers(h)Type of Equipment(i)Number of Units(j)Total Capacity (In MVa)(k) FERC FORM NO. 1 (ED. 12-96)310 1 311 1 312 1 313 3 1 314 2 315 1 316 1 317 3 1 318 1 319 320 1 321 322 323 324 4 325 326 327 280 30 0 0 328 5 0 0 0 329 275 30 0 0 330 156 25 0 0 331 54 3 0 0 332 102 22 0 0 333 FERC FORM NO. 1 (ED. 12-96) Page 426-427 SUBSTATIONS Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Conversion Apparatus and Special Equipment Line No. Number of Transformers In Service (g) Number of Spare Transformers (h) Type of Equipment (i) Number of Units (j) Total Capacity (In MVa) (k) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: SubstationNameAndLocation 310 131113121313313142315131613173131813193201321322323324432532632728030 0 0328500032927530003301562500331543003321022200333FERC FORM NO. 1 (ED. 12-96)Page 426-427SUBSTATIONSConversion Apparatus and Special Equipment Conversion Apparatus andSpecial Equipment Conversion Apparatus andSpecial EquipmentLineNo.Number of Transformers InService(g)Number of SpareTransformers(h)Type of Equipment(i)Number of Units(j)Total Capacity (In MVa)(k) Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 FOOTNOTE DATA (a) Concept: SubstationNameAndLocation PacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Adelaide station. Ownership interest varies by terminal. 100% of the capacity is reported. (b) Concept: SubstationNameAndLocation Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Antelope station. Ownership interest varies by terminal. 100% of the capacity is reported. (c) Concept: SubstationNameAndLocation Jointly owned with PacifiCorp, Idaho Power has 66.7% share of ownership. 100% of the capacity is reported. (d) Concept: SubstationNameAndLocation Jointly owned with PacifiCorp, Idaho Power has 66.7% share of ownership. 100% of the capacity is reported. (e) Concept: SubstationNameAndLocation Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Big Grassy station. Ownership interest varies by terminal. (f) Concept: SubstationNameAndLocation PacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Borah station. Ownership interest varies by terminal. 100% of the capacity is reported. (g) Concept: SubstationNameAndLocation Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Goshen station. Ownership interest varies by terminal. 100% of the capacity is reported. (h) Concept: SubstationNameAndLocation PacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Hemingway station. Ownership interest varies by terminal. 100% of the capacity is reported. (i) Concept: SubstationNameAndLocation Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Jefferson station. Ownership interest varies by terminal. (j) Concept: SubstationNameAndLocation PacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Kinport station. Ownership interest varies by terminal. 100% of the capacity is reported. (k) Concept: SubstationNameAndLocation PacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Midpoint station. Ownership interest varies by terminal. 100% of the capacity is reported. (l) Concept: SubstationNameAndLocation Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Populus station. Ownership interest varies by terminal. (m) Concept: SubstationNameAndLocation Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Three Mile Knoll station. Ownership interest varies by terminal. (n) Concept: SubstationNameAndLocation Idaho Power has 32% ownership in certain transmission related equipment located at Northwestern Energy's Mill Creek Station. (o) Concept: SubstationNameAndLocation Jointly owned with Sierra Pacific Power Company, d/b/a NV Energy. Idaho Power has a 50% share of ownership. 100% of the capacity reported. (p) Concept: SubstationNameAndLocation Idaho Power has a 22% ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Burns station. (q) Concept: SubstationNameAndLocation Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Hurricane station. Ownership interest varies by terminal. (r) Concept: SubstationNameAndLocation Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Summer Lake station. Ownership interest varies by terminal. (s) Concept: SubstationNameAndLocation Idaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Walla Walla station. Ownership interest varies by terminal. (t) Concept: SubstationNameAndLocation Jointly owned with PacifiCorp. Idaho Power has a 33.3% share of ownership. 100% of the capacity is reported. (u) Concept: PrimaryVoltageLevel For all of column c: Primary voltages reported in KV unless otherwise noted. (v) Concept: SecondaryVoltageLevel For all of column d: Secondary voltages reported in KV unless otherwise noted. (w) Concept: TertiaryVoltageLevel For all of column e: Tertiary voltages reported in KV unless otherwise noted. (x) Concept: SubstationInServiceCapacity For all of column f: Top rating capacity reported unless otherwise noted. FERC FORM NO. 1 (ED. 12-96) Page 426-427 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 TRANSACTIONS WITH ASSOCIATED (AFFILIATED) COMPANIES Line No. Description of the Good or Service (a) Name of Associated/Affiliated Company (b) Account(s) Charged or Credited (c) Amount Charged or Credited (d) FERC FORM NO. 1 ((NEW)) Page 429 PacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Adelaide station. Ownership interest varies byterminal. 100% of the capacity is reported.(b) Concept: SubstationNameAndLocationIdaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Antelope station. Ownership interest varies byterminal. 100% of the capacity is reported.(c) Concept: SubstationNameAndLocationJointly owned with PacifiCorp, Idaho Power has 66.7% share of ownership. 100% of the capacity is reported.(d) Concept: SubstationNameAndLocationJointly owned with PacifiCorp, Idaho Power has 66.7% share of ownership. 100% of the capacity is reported.(e) Concept: SubstationNameAndLocationIdaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Big Grassy station. Ownership interest varies byterminal.(f) Concept: SubstationNameAndLocationPacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Borah station. Ownership interest varies byterminal. 100% of the capacity is reported.(g) Concept: SubstationNameAndLocationIdaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Goshen station. Ownership interest varies byterminal. 100% of the capacity is reported.(h) Concept: SubstationNameAndLocationPacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Hemingway station. Ownership interest varies byterminal. 100% of the capacity is reported.(i) Concept: SubstationNameAndLocationIdaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Jefferson station. Ownership interest varies byterminal.(j) Concept: SubstationNameAndLocationPacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Kinport station. Ownership interest varies byterminal. 100% of the capacity is reported.(k) Concept: SubstationNameAndLocationPacifiCorp has an ownership interest in certain high-voltage transmission related and interconnection equipment located at Idaho Power's Midpoint station. Ownership interest varies byterminal. 100% of the capacity is reported.(l) Concept: SubstationNameAndLocationIdaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Populus station. Ownership interest varies byterminal.(m) Concept: SubstationNameAndLocationIdaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Three Mile Knoll station. Ownership interest variesby terminal.(n) Concept: SubstationNameAndLocationIdaho Power has 32% ownership in certain transmission related equipment located at Northwestern Energy's Mill Creek Station.(o) Concept: SubstationNameAndLocationJointly owned with Sierra Pacific Power Company, d/b/a NV Energy. Idaho Power has a 50% share of ownership. 100% of the capacity reported.(p) Concept: SubstationNameAndLocationIdaho Power has a 22% ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Burns station.(q) Concept: SubstationNameAndLocationIdaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Hurricane station. Ownership interest varies byterminal.(r) Concept: SubstationNameAndLocationIdaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Summer Lake station. Ownership interest varies byterminal.(s) Concept: SubstationNameAndLocationIdaho Power has an ownership interest in certain high-voltage transmission related and interconnection equipment located at PacifiCorp's Walla Walla station. Ownership interest varies byterminal.(t) Concept: SubstationNameAndLocationJointly owned with PacifiCorp. Idaho Power has a 33.3% share of ownership. 100% of the capacity is reported.(u) Concept: PrimaryVoltageLevelFor all of column c: Primary voltages reported in KV unless otherwise noted.(v) Concept: SecondaryVoltageLevelFor all of column d: Secondary voltages reported in KV unless otherwise noted.(w) Concept: TertiaryVoltageLevelFor all of column e: Tertiary voltages reported in KV unless otherwise noted.(x) Concept: SubstationInServiceCapacityFor all of column f: Top rating capacity reported unless otherwise noted.FERC FORM NO. 1 (ED. 12-96) Page 426-427 Name of Respondent: Idaho Power Company This report is: (1) ☑ An Original (2) ☐ A Resubmission Date of Report: 04/16/2024 Year/Period of Report End of: 2023/ Q4 TRANSACTIONS WITH ASSOCIATED (AFFILIATED) COMPANIES Line No. Description of the Good or Service (a) Name of Associated/Affiliated Company (b) Account(s) Charged or Credited (c) Amount Charged or Credited (d) FERC FORM NO. 1 ((NEW)) Page 429 (c) 1 Non-power Goods or Services Provided by Affiliated 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Non-power Goods or Services Provided for Affiliated 21 Managerial Expenses 417420 IDACORP, INC.417420 568,431 22 Managerial Expenses 922000 IDACORP, INC.922000 32,742 42 FERC FORM NO. 1 ((NEW)) Page 429