Loading...
HomeMy WebLinkAbout2023Annual FERC Supplement Financial Report..pdf IPC-E December 31,2023 ANNUAL REPORT RECEIVED Friday,April 19,2024 9:15 AM IDAHO SUPPLEMENT TO FERC FORM 1 IDAHO PUBLIC UTILITIES COMMISSION MULTI-STATE ELECTRIC COMPANIES INDEX Page Number Title 1 Statement of Income for the Year 2 Taxes Allocated to Idaho 3 Notes and Accounts Receivable 3 Accumulated Provision for Uncollectible Accounts 4 Receivables from Associated Companies 5 Gain or Loss on Disposition of Property 6 Professional or Consultative Services 7-10 Electric Plant in Service 11 Electric Operating Revenues 12-15 Electric Operation and Maintenance Expenses 15 Number of Electric Department Employees IDAHO SUPPLEMENT Page 2 December 31,2023 STATEMENT OF INCOME FOR THE YEAR 1. Report amounts for accounts 412 and 413,Revenue and Expenses from Utility Plant Leased to Others,in another utility column(i,k,m,o)in a similar manner to a utility department. Spread the amount(s)over lines 01 thru 24 as appropriate. Include these amounts in columns(c)and(d)totals. 2. Report amounts in account 414,Other Utility Operating Income,in the same manner as accounts 412 and 413 above. 3. Report data for lines 7,9,and 10 for Natural Gas companies using accounts 404.1,404.2,404.3,407.1,and 407.2. 4. Use page 122 for important notes regarding the state ment of income or any account thereof. 5. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's customers or which may result in a material refund to the utility with respect to power or gas purchases. State for each year affected the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of retain such revenues or recover amounts paid with respect to power and gas purchases. 6. Give concise explanations concerning significant amounts of any refunds made or received during the year. (Ref.) Line Account Page TOTAL No. No. Current Year Previous Year (a) (b) (c) (d) 1 UTILITY OPERATING INCOME 2 Operating Revenues(400)............................................................................ 11 $ 1,683,572,962 $ 1,565,702,981 3 Operating Expenses 4 Operation Expenses(401).......................................................................... 15 1,085,872,906 972,301,086 5 Maintenance Expenses(402)...................................................................... 15 71,122,413 77,797,062 6 Depreciation Expense(403)........................................................................ 180,252,431 156,731,590 7 Amort.&Depl.of Utility Plant(404-405)..................................................... 5,218,038 4,651,348 8 Amort.of Utility Plant Acq.Adj.(406).......................................................... 9 Amort.of Property Losses,Unrecovered Plant and 10 Accretion Expense(411)......................................................................... 12,486 26,077 11 Regulatory Study Costs(407)................................................................... 12 Amort.of Conversion Expenses(407)......................................................... 13 Regulatory Debits/Credits(407.3&407.4).................................................. 1,528,445 1,450,259 14 Taxes Other Than Income Taxes(408.1)................................................... 2 23,004,742 26,463,412 15 Income Taxes-Federal(409.1).................................................................. 2 (7,279,414) 31,277,584 16 -Other(409.1)............................................................................... 2 3,530,205 11,523,183 17 Provision for Deferred Income Taxes(410.1 &411.1)Net..................... 2 (21,502,631) (9,982,999) 18 Investment Tax Credit Adj.-Net(411.4)..................................................... 2 48,089,214 5,576,962 19 (Less)Gains from Disp.of Utility Plant(411.6)........................................... 20 Losses from Disp.of Utility Plant(411.7).................................................... 21 (Less)Gains from Disposition of Allowances(411.8)................................. 22 Losses from Disposition of Allowances(411.9).......................................... 23 24 TOTAL Utility Operating Expenses(Enter Total of lines 4 thru 22)........... 1,389,848,836 1,277,615,564 25 26 27 Net Utility Operating Income(Enter Total of line 2 less 24)................... $ 293,724,126 $ 287,887,417 IDAHO SUPPLEMENT Page 1 December 31,2023 TAXES ALLOCATED TO IDAHO Taxes Charged Kind of Tax During Year Taxes Other Than Income Taxes: Labor Related: FICA......................................................... $ 19,148,350 FUTA........................................................ $ 90,110 State Unemployment................................ 265,530 Payroll Deduction & Loading.................... (19,503,991) Total Labor Related....................... (0) Property Taxes............................................ 18,735,320 Kilowatt-hour Tax......................................... 1,220,480 Licenses...................................................... 4,205 Regulatory Commission Fees...................... 2,837,473 Irrigation PIC............................................... 207,265 Canada Sales Tax.......................................... 0 Total Taxes Other Than Income Taxes.......... 23,004,743 Federal Income Taxes................................... (7,279,414) State Income Taxes....................................... 3,530,205 Deferred Income Taxes................................. (21,502,631) Investment Tax Credit Adjustment- Net........ 48,089,214 Total Taxes Allocated to Idaho....................... $ 45,842,117 IDAHO SUPPLEMENT Page 2 December 31,2023 NOTES AND ACCOUNTS RECEIVABLE Summary for Balance Sheet Show separately by footnote the total amount of notes and accounts receivable from directors,officers,and employees included in Notes Receivable(Account 141)and Other Accounts Receivable(Account 143) Balance Balance Line Accounts Beginning of End of Year Year No. (a) (b) (c) 1 Notes Receivable(Account 141)........................................................................................ $ - $ - 2 Customer Accounts Receivable(Account 142).................................................................. 119,228,349 115,976,785 3 Other Accounts Receivable(Account 143)........................................................................ 46,115,478 18,844,473 4 (Disclose any capital stock subscription received) 5 Total............................................................................................................................. $ 165,343,827 $ 134,821,258 6 7 Less:Accumulated Provision for Uncollectible 8 Accounts-Cr.(Account 144)........... 5,545,578 5,585,326 9 10 Total,Less Accumulated Provision for 11 Uncollectible Accounts................................................................................................ $ 159,798,248 $ 129,235,932 12 13 14 15 16 17 18 19 20 ACCUMULATED PROVISION FOR UNCOLLECTIBLE ACCOUNTS-CR.(Account 144) 1.Report below the information called for concerning this accumulated provision. 2.Explain any important adjustments of subaccounts. 3.Entries with respect to officers and employees shall not include items for utility services. Mdse, Line Item Utility Jobbing& Officers Other Total Customers Contract and No. (a) Work Employees (b) (c) (d) (e) (f) 21 Balance Beg of Year: $ 5,545,578 $ 5,545,578 22 23 Uncollectible Retail Electric Sales (256,061) $ $ $ (256,061) 24 25 Uncollectible Damage Claims 204,546 $ 204,546 26 27 Uncollectibe Other Revenues 91,263 $ 91,263 28 29 30 31 32 Balance end of year.............................. $ 5,585,326 $ $ $ $ 5,585,326 33 IDAHO SUPPLEMENT Page 3 December 31,2023 RECEIVABLES FROM ASSOCIATED COMPANIES(Accounts 145, 146) 1. Report particulars of notes and accounts receivable from associated companies at end of year. 2. Provide separate headings and totals for accounts 145, Notes Receivable from Associated Companies,and 146, Accounts Receivable from Associated Companies, in addition to a total for the combined accounts. 3. For notes receivable list each note separately and state purpose for which received.Show also in column (a)date of note,date of maturity and interest rate. 4. If any note was received in satisfaction of an open account,state the period covered by such open account. 5. Include in column(f)interest recorded as income during the year,including interest on accounts and notes held at any time during the year. 6. Give particulars of any notes pledged or discounted,also of any collateral held as guarantee of payment of any note or account. Balance Line Particulars Beginning Totals for Year Balance Interest of Year Debits Credits End of Year For Year No. (a) (b) (c) (d) (e) (f) 1 Account 145: 2 3 IERCO............................ $ 14,502,758 $ 29,581,920 $ 30,306,459 $ 13,778,220 4 5 6 7 8 9 10 Total Account 145................. 14,502,758 29,581,920 30,306,459 13,778,220 11 12 Account 146: 13 14 15 16 IDACORP, Inc................... $ $ 4,828,149 $ 4,828,149 $ 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Total Account 146................... $ $ 4,828,149 $ 4,828,149 $ 32 IDAHO SUPPLEMENT Page 4 December 31,2023 STATE OF IDAHO-TOTAL SYSTEM DATA GAIN OR LOSS ON DISPOSITION OF PROPERTY(Account 421.1 and 421.2) 1.Give a brief description of property creating the gain or loss. Include name of party acquiring the property(when acquired by another utility or associated company)and the date transaction was completed. Identify property by type; Leased,Held for Future Use,or Nonutility. 2. Individual gains or losses relating to property with an original cost of less than$50,000 may be grouped,with the number of such transactions disclosed in column(a). 3.Give the date of Commission approval of journal entries in column(b),when approval is required. Where approval is required but has not been received,give explanation following the item in column(a).(See account 102,Utility Plant Purchased or Sold.) Original Cost Date Journal Line Description of Property of Related Entry Approved Acct 421.1 Acct 421.2 (When Required) No. (a) (b) (c) (d) (e) 1 Gain on disposition of property 2 property: $ $ $ 3 4 No gains or losses to report for 2023 $ $ 5 6 7 8 9 10 11 12 13 14 15 16 Total gain.................................................................................. $ $ $ 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 iTotal loss......................................................................... 1 $ 0 $ 0 $ 0 IDAHO SUPPLEMENT Page 5 December 31,2023 STATE OF IDAHO -TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES- ITEMS$10,000 AND OVER Line PAYEE SERVICE TYPE Amount No. (a) (b) (c) 1 ACCENTURE LLP IT Services 12,500.00 2 ARCHER ENERGY SOLUTIONS LLC Energy Management Consulting 21,500.00 3 BAKER BOTTS LLP Legal Services 920,313.90 4 BAKER VALLEY SWCD Conservation Services 25,344.00 5 BARKER, ROSHOLT&SIMPSON LLP Legal Services 48,231.28 6 BROWN AND CALDWELL Legal Services 56,626.50 7 CAMPUS COHORT FOR ENERGY Energy Management Consulting 75,000.00 8 CASCADE ENERGY INC Energy Management Consulting 911,748.91 9 COMPUNET, INC Legal Services 60,125.00 10 CORPORATE OFFICE INSTALLATIONS Management Services 28,525.00 11 CUSHMAN &WAKEFIELD Real Estate Services 443,603.87 12 CUSTER AGENCY, INC Investigative Services 22,749.89 13 DNV ENERGY SERVICES USA INC Management Services 418,565.93 14 DONNELLEY FINANCIAL SOLUTIONS Risk and Compliance Software 28,496.00 15 EL-ADA COMMUNITY ACTION A Community Services 52,500.00 16 ENERGY 350 Energy Management Consulting 448,998.36 17 EQ SHAREOWNER SERVICES Management Services 98,969.60 18 EVERGREEN CONSULTING GROUP, LL Management Services 478,140.56 19 FINANCIAL CONCEPTS AND APPLICA Financial Services 28,225.00 20 FRESHWATER TRUST, THE Environmental Services 307,609.58 21 GIVENS PURSLEY LLP Legal Services 54,025.00 22 HAWLEY TROXELL ENNIS & HAWLEY Legal Services 41,079.00 23 HDR ENGINEERING, INC Engineering Consultants 19,245.18 24 HIGHER RESOURCES LLC Human Resources Consulting 13,000.00 25 IDAHO EFFICIENCY SOLUTIONS Energy Management Consulting 22,833.99 26 INDUSTRIAL HYGIENE RESOURCES, Health and Safety Services 17,162.20 27 INTEGRATED DESGN LAB Management Services 188,000.01 28 J J KELLER&ASSOCIATES INC Management Services 10,000.00 29 JACKSON LEWIS PC Legal Services 38,769.00 30 JR SIMPLOT DON Management Services 13,505.00 31 KEATING SOIL AND WATER CONSERV Energy Management Consulting 30,000.00 32 KIRTON MCCONKIE Legal Services 43,000.97 33 KW ENGINEERING INC Engineering Consultants 130,074.59 34 LEONARD PETROLEUM EQUIPMENT Management Services 13,581.07 35 MARTEN LAW LLP Legal Services 240,115.75 36 MCDOWELL RACKNER&GIBSON PC Legal Services 1,925,757.83 37 MEDIANT COMMUNICATIONS INC Management Services 31,454.91 38 MERCER THOMPSON LLC Legal Services 164,029.20 39 MORROW & FISCHER PLLC Legal Services 27,233.66 40 OLYMPUS TECHNICAL SERVICES Energy Management Consulting 13,829.98 41 OSISOFT IT Services 712,788.50 42 PARSONS BEHLE & LATIMER Legal Services 116,541.50 43 PERKINS COIE LLP Legal Services 886,365.40 44 POWER ENGINEERS INC Engineering Consultants 86,247.40 IDAHO SUPPLEMENT Page 6 December 31,2023 STATE OF IDAHO -TOTAL SYSTEM DATA PROFESSIONAL OR CONSULTATIVE SERVICES- ITEMS$10,000 AND OVER Line PAYEE SERVICE TYPE Amount No. (a) (b) (c) 45 PROFESSIONAL INSPECTION SERVIC Management Services 42,761.00 46 REED HARRIS ENVIRONMENTAL LTD Environmental Consulting Services 79,340.00 47 RM ENERGY CONSULTING Energy Management Consulting 17,920.00 48 ROCK CREEK ENERGY GROUP LLP Legal Services 135,771.30 49 SCHWABE WILLIAMSON &WYATT Legal Services 281,086.80 50 SIMPSON THACHER AND BARTLETT L Legal Services 42,364.35 51 SOUTH CENTRAL COMMUNITY ACTION Environmental Consulting Services 21,460.82 52 SOUTHEASTERN IDAHO COMMUN Environmental Consulting Services 15,000.00 53 STOEL RIVES LLP Legal Services 18,619.82 54 STRATEGIC ENERGY GROUP Energy Management Consulting 229,255.30 55 TETRA TECH INC Consulting Services 112,666.62 56 TINKER LLC Energy Management Consulting 48,316.60 57 U S ARMY ENGINEER AND DEVELOPM Management Services 57,819.70 58 UNIVERSITY OF IDAHO Management Services 200,729.27 59 VALBRIDGE PROPERTY ADVISORS Real Estate Services 156,225.00 60 VAN NESS FELDMAN LLP Legal Services 368,220.21 61 VISTA SOLUTIONS Document Management Services 10,000.00 62 WESTERN IDAHO COMMUNITY P Management Services 33,750.00 63 WILLIS TOWERS WATSON US LLC Legal Services 13,100.00 64 WRIGHT, JULIE M Customer Service Consulting 19,592 65 YTURRI ROSE LLP Legal Services 645,441 66 YTURRI&ROSE&BURNHAM&BENTZ Legal Services 28,694 67 VALIDOS Management Services 74,498 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 TOTAL I 1 $ 11,979,044 Page 6A IDAHO SUPPLEMENT December 31,2023 PROFESSIONAL OR CONSULTATIVE SERVICES ITEMS $5,000 OR MORE BUT LESS THAN $10,000 Line PREDOMINANT No. PAYEE NATURE OF SERVICE AMOUNT 1 AGROPUR JEROME Management Services 9,200 2 AMERICOLD BURLEY Energy Management Services 6,000 3 BASIC AMERICAN F Management Services 6,000 4 CCRCORP Legal Services 5,040 5 CDP NORTH AMERICA INC Envirommental Services Consulting 5,675 6 CITY OF BOISE Management Services 9,609 7 CRAPO DEEDS PLLC Legal Services 5,060 8 DRY CREEK SEWER Envirommental Services Consulting 6,506 9 ENERTECH SERVICES Envirommental Services Consulting 5,200 10 FRIEDMAN MEMORIAL Management Services 6,000 11 HOLLAND & HART LLP Legal Services 6,202 12 HOME ENERGY EFFICIENCY TECHNOL Energy Management Services 9,285 13 J J KELLER &ASSOCIATES INC Safety Consulting 10,000 14 JONES WILLIAMS FUHRMAN GOURLEY Legal Services 6,142 15 L & R GROUP LLC, THE Envirommental Services Consulting 8,062.99 16 LA SEMI Management Services 5,533.00 17 LAMB WESTON AMER Management Services 9,229.92 18 MOLSON COORS BEV Management Services 6,000.00 19 MOMENTUM LLC Management Services 6,227.05 20 NAMPA CHRISTIAN SCHOOLS Management Services 6,000.00 21 PROFESSIONAL TRAINING SYSTEMS Training Services 6,754.95 22 RAMLOW & RUDBACH PLLP Legal Services 5,215.50 23 RAPID RESPONSE SYSTEMS Safety Consulting 9,750 24 SOVOS COMPLIANCE LLC Tax Consulting 5,400 25 STAR SEWER AND WATER Envirommental Services Consulting 6,000 26 TAMARACK RESORT Management Services 6,000 27 TUCKER, JAMES C IT Services 6,353 28 VIMOCITY INC Safety Consulting 5,204 29 WITHERSPOON BRAJCICH MCPHEE PL Legal Services 6,559 30 NORTHWESTERN ENERY EFFICIENCY Co Energy Management Services 8,180 31 32 33 34 35 36 37 38 39 40 41 42 43 TOTAL $ 202,388.36 IDAHO SUPPLEMENT Page 6113 December 31,2023 ELECTRIC PLANT IN SERVICE(Accounts 101, 102, 103 and 106) 1. Report below the original cost of electric plant in service according to the prescribed accounts. 2. In addition to Account 101,Electric Plant in Service(Classified),this page and the next include Account 102,Electric Plant Purchased or Sold;Account 103,Experimental Electric Plant Unclassified;and Account 106,Completed Construction Not Classified-Electric. 3. Include in column(c)or(d),as appropriate,corrections of additions and retirements for the current or preceding year. 4. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such accounts. 5. Classify Account 106 according to prescribed accounts,on an estimated basis if necessary,and include the entries in column(c).Also to be included in column(c)are entries for reversals of tentative distributions of prior year reported in column(b).Likewise,if the respondent has a significant amount of plant retirements the end of the year,include in column(d)a tentative distribution of such retirements,on an estimated basis,with appropriate contra entry to the account for accumulated depreciation provision. Include also in column(d)reversals of tentative distributions of prior year of un- classified retirements.Attach supplemental statement showing the account distributions of these tentative classifications in columns(c)and(d),including the reversals of the prior years tentative account distributions of these amounts.Careful ob- servance of the above instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of respondent's plant actually in service at end of year. Line Account Beginning of year Additions No. (a) (b) (c) 1 1.INTANGIBLE PLANT 2 (301) Organization........................................................................................... $ 5,459 3 (302) Franchises and Consents........................................................................ 49,203,660 4 (303) Miscellaneous Intangible Plant................................................................. 48,832,992 5 TOTAL Intangible Plant(Enter Total of lines 2,3,and 4).................................. 98,042,111 6 2.PRODUCTION PLANT 7 A.Steam Production Plant 8 (310) Land and Land Rights............................................................................. 9 (311) Structures and Improvements.................................................................. 10 (312) Boiler Plant Equipment............................................................................ 11 (313) Engines and Engine Driven Generators.................................................... 12 (314) Turbogenerator Units............................................................................... 13 (315) Accessory Electric Equipment................................................................. 14 (316) Misc.Power Plant Equipment.................................................................. 15 (317)Asset Retirement Costs for Steam Production.................. .................. 27,102,602 16 TOTAL Steam Production Plant(Enter Total of lines 8 thru 15)........................ 978,629,853 17 B.Nuclear Production Plant 18 (320) Land and Land Rights............................................................................. 19 (321) Structures and Improvements.................................................................. 20 (322) Reactor Plant Equipment......................................................................... 21 (323) Turbogenerator Units............................................................................... 22 (324) Accessory Electric Equipment................................................................. 23 (325) Misc.Power Plant Equipment.................................................................. 24 (326)Asset Retirement Costs for Nuclear Production.................................... 25 TOTAL Nuclear Production Plant(Enter Total of lines 17 thru 24)..................... 26 C.Hydraulic Production Plant 27 (330) Land and Land Rights............................................................................. 28 29 (332) Reservoirs,Dams,and Waterways.......................................................... 30 (333) Water Wheels,Turbines,and Generators................................................. 31 (334) Accessory Electric Equipment................................................................. 32 (335) Misc.Power Plant Equipment.................................................................. 33 (336) Roads,Railroads,and Bridges................................................................. 34 (337)Asset Retirement Costs for Hydraulic Production.................................. 35 TOTAL Hydraulic Production Plant(Enter Total of lines 27 thru 34).................. 1,029,335,681 36 D.Other Production Plant 37 (340) Land and Land Rights............................................................................. 38 (341) Structures and Improvements.................................................................. 39 (342) Fuel Holders,Products and Accessories.................................................. 40 (343) Prime Movers.......................................................................................... 41 (344) Generators.............................................................................................. 42 (345) Accessory Electric Equipment................................................................. 43 (346) Misc Power Plant Equipment................................................................... Page 7 IDAHO SUPPLEMENT December 31,2023 ELECTRIC PLANT IN SERVICE(Accounts 101, 102, 103 and 106)(Continued) Show in column(f)reclassifications or transfers within utility plant accounts.Include also in column (f)the additions or reductions of primary account classifications arising from distribution of amounts initially recorded in Account 102. In showing the clearance of Account 102,include in column(a)the amounts with respect to accumulated provision for depreciation,acquisition adjustments,etc.,and show in column(f)only the offset to the debits or credits distributed in column(f)to primary account classifications. For Account 399,state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing subaccount classification of such plant conforming to the requirements of these pages. For each amount comprising the reported balance and changes in Account 102,state the property purchased or sold,name of vendor or purchaser,and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts,give also date of such filing. Retirements Adjustments Transfers End of Year Line (d) (a) (f) (g) No. 1 $ 5,464 (301) 2 51,954,347 (302) 3 58,926,838 (303) 1 4 110,886,650 5 6 7 (310) 8 (311) 9 (312) 10 (313) 11 (314) 12 (315) 13 (316) 14 (317) 15 939,355,397 16 17 (320) 18 (321) 19 (322) 20 (323) 21 (324) 22 (325) 23 (326) 24 25 26 (330) 27 (331) 28 (332) 29 (333) 30 (334) 31 (335) 32 (336) 33 (337) 34 1,095,758,862 35 36 (340) 37 (341) 38 (342) 39 (343) 40 (344) 41 (345) 42 (345) 43 Page 8 IDAHO SUPPLEMENT December 31,2023 ELECTRIC PLANT IN SERVICE(Accounts 101, 102, 103 and 106)(Continued) Line Balance at Account Beginning of year Additions No. (a) (b) M 44 (346)Misc.Power Plant Equipment................................................................... 45 TOTAL Other Production Plant(Enter Total of lines 37 thru 44)...................... $ 584,074,711 46 TOTAL Production Plant(Enter Total of lines 16,25,35,and 45)................... 2,592,040,245 47 3.TRANSMISSION PLANT 48 (350)Land and Land Rights.............................................................................. 38,852,757 49 (352)Structures and Improvements................................................................... 96,836,817 50 (353)Station Equipment................................................................................... 454,974,918 51 (354)Towers and Fixtures................................................................................. 223,470,309 52 (355)Poles and Fixtures.................................................................................... 220,842,813 53 (356)Overhead Conductors and Devices........................................................... 256,946,825 54 (357)Underground Conduit............................................................................... 55 (358)Underground Conductors and Devices...................................................... 56 (359)Roads and Trails...................................................................................... 374,593 57 (359.1)Asset Retirement Costs for Transmission Plant.................................. 58 TOTAL Transmission Plant(Enter Total of lines 48 thru 57)........................... 1,292,299,032 59 4.DISTRIBUTION PLANT 60 (360)Land and Land Rights.............................................................................. 8,625,808 61 (361)Structures and Improvements................................................................... 56,873,252 62 (362)Station Equipment................................................................................... 314,307,682 63 (363)Storage Battery Equipment....................................................................... 64 (364)Poles,Towers,and Fixtures...................................................................... 300,945,745 65 (365)Overhead Conductors and Devices........................................................... 150,615,154 66 (366)Underground Conduit............................................................................... 53,781,011 67 (367)Underground Conductors and Devices...................................................... 326,833,697 68 (368)Line Transformers.................................................................................... 690,152,131 69 (369)Services................................................................................................... 66,234,679 70 (370)Meters..................................................................................................... 109,928,854 71 (371)Installations on Customer Premises.......................................................... 4,324,418 72 (372)Leased Property on Customer Premises................................................... 73 (373)Street Lighting and Signal Systems.......................................................... 5,772,410 74 (374)Asset Retirement Costs for Distribution Plant....................................... 75 TOTAL Distribution Plant(Enter Total of lines 60 thru 74)............................... 2,088,394,842 76 5.GENERAL PLANT 77 (389)Land and Land Rights.............................................................................. 19,922,844 78 (390)Structures and Improvements................................................................... 150,137,308 79 (391)Office Furniture and Equipment................................................................ 40,629,055 80 (392)Transportation Equipment........................................................................ 109,966,099 81 (393)Stores Equipment.................................................................................... 4,745,770 82 (394)Tools,Shop,and Garage Equipment........................................................ 14,414,358 83 (395)Laboratory Equipment.............................................................................. 14,153,793 84 (396)Power Operated Equipment..................................................................... 25,271,872 85 (397)Communication Equipment...................................................................... 77,995,393 86 (398)Miscellaneous Equipment......................................................................... 10,316,463 87 SUBTOTAL(Enter Total of lines 77 thru 86).................................................. 467,552,955 88 (399)Other Tangible Property............................................................................ 89 (399.1)Asset Retirement Costs for General Plant......................................... 90 TOTAL General Plant(Enter Total of lines 87,88 and 89)............................. 467,552,955 91 TOTAL(Accounts 101 and 106).............................................................. 6,538,329,186 92 (102)Electric Plant Purchased......................................................................... 93 94 TOTAL Electric Plant in Service.................................................................... $ 6,538,329,186 IDAHO SUPPLEMENT Page 9 December 31,2023 ELECTRIC PLANT IN SERVICE(Accounts 101, 102, 103 and 106)(Continued) Balance at Line Retirements Adjustments Transfers End of Year (d) (e) M (g) No. (346) 44 $ 611,983,867 45 2,647,098,125 46 47 41,479,301 (350) 48 102,143,976 (352) 49 473,759,426 (353) 50 223,523,125 (354) 51 235,694,893 (355) 52 260,913,664 (356) 53 (357) 54 (358) 55 389,280 (359) 56 (359.1) 57 1,337,903,665 58 59 8,697,124 (360) 60 63,259,718 (361) 61 325,178,743 (362) 62 135,278,193 (363) 63 317,305,792 (364) 64 155,916,502 (365) 65 56,750,223 (366) 66 345,735,945 (367) 67 734,677,695 (368) 68 69,474,382 (369) 69 115,270,460 (370) 70 5,464,714 (371) 71 (372) 72 6,690,470 (373) 73 (374) 74 2,339,699,961 75 76 20,193,692 (389) 77 170,930,287 (390) 78 40,379,552 (391) 79 125,524,245 (392) 80 7,428,505 (393) 81 15,097,133 (394) 82 15,762,290 (395) 83 30,019,069 (396) 84 78,256,811 (397) 85 10,457,413 (398) 86 514,048,996 87 (399) 88 (399.1) 89 514,048,996 90 6,949,637,396 91 (102) 92 93 $ 6,949,637,396 94 Page 10 IDAHO SUPPLEMENT December 31,2023 ELECTRIC OPERATING REVENUES(Account 400) 1. Report below operating revenues for each prescribed account,and manufactured gas revenues in total. 2. Report number of customers,columns(f)and(g),on the basis of meters,in addition to the number of flat rate accounts;except that where separate meter readings are added for billing purposes,one customer should be counted for each group of meters added.The average number of customers means the average of twelve figures at the close of each month. 3. If previous year(columns(c),(e)and(g),are not derived from previously reported figures,explain any inconsistencies in a footnote. OPERATING REVENUES Amount for Amount for No. Current Year Previous Year (a) (b) (c) 1 Sales of Electricity 2 (440)Residential Sales......................................................... $ 665,200,348 $ 626,554,696 3 (442)Commercial and Industrial Sales 4 Small(or Commercial)(See Instr.4)(1).............................. 527,866,803 496,354,347 5 Large(or Industrial)(See Instr.4)(2).................................. 226,547,076 199,572,880 6 (444)Public Street and Highway Lighting............................. 4,030,562 3,883,881 7 (445)Other Sales to Public Authorities................................. 8 (446)Sales to Railroads and Railways.................................. 9 (448)Interdepartmental Sales.............................................. 10 TOTAL Sales to Ultimate Consumers.............................. 1,423,644,789 1,326,365,804 11 (447)Sales for Resale-Opportunity....Non-Firm Only......... 160,829,852 139,411,329 12 TOTAL Sales of Electricity............................................... 1,584,474,641 1,465,777,132 13 (449)Provision for Rate Refunds........................................ (13,661,842) (13,816,992) 14 TOTAL Revenue Net of Provision for Refunds................. 1,570,812,799 1,451,960,140 15 Other Operating Revenues 16 (450)Forfeited Discounts..................................................... 17 (451)Miscellaneous Service Revenues................................ 5,158,858 4,890,357 18 (453)Sales of Water and Water Power................................ 19 (454)Rent from Electric Property......................................... 18,333,297 18,009,242 20 (455)Interdepartmental Rents.............................................. 21 (456)Other Electric Revenues.............................................. 89,268,008 90,843,241 22 23 24 25 TOTAL Other Operating Revenues.................................. 112,760,163 113,742,840 26 TOTAL Electric Operating Revenues............................... $ 1,683,572,962 $ 1,565,702,981 (1)Commercial and Industrial sales-Small-under 1,000 KW and includes all irrigation customers. (2)Commercial and Industrial sales-Large-1,000 KW and over. Page 11 IDAHO SUPPLEMENT December 31,2023 ELECTRIC OPERATING REVENUES(Account 400)(Continued) 4.Commercial and Industrial Sales,Account 442,may be classified according to the basis of classification (Small or Commercial,and Large or Industrial)regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand.(See Account 442 of the Uniform System of Accounts.Explain 5.See page 108,Important Changes During Year,for important new territory added and important rate increases or decreases. 6.For lines 2,4,5,and 6,see page 304 for amounts relating to unbilled revenue by accounts. 7.Include unmetered sales.Provide details of such sales in a footnote. KILOWATT HOURS SOLD AVERAGE NUMBER OF CUSTOMERS PER MONTH Amount for Amount for Amount for Number for Line Current Year Previous Year Current Year Previous Year No. (d) (e) (f) (g) 1 5,712,005,840 5,854,670,342 511,098 498,920 2 3 5,833,722,573 6,008,192,190 89,542 88,334 4 3,295,267,616 3,238,724,828 125 119 5 24,381,266 25,475,399 4,639 4,394 6 7 8 9 14,865,377,295 ** 15,127,062,759 605,404 591,767 10 2,007,708,720 1,260,388,904 N/A N/A 11 16,873,086,015 16,387,451,662 605,404 591,767 12 13 *Includes<$1,019,098>in unbilled revenues. **Includes 60,546,974 KWH relating to unbilled revenues. Lines 11 through 21 are on an"allocated"basis. Page 11A IDAHO SUPPLEMENT December 31,2023 ELECTRIC OPERATION AND MAINTENANCE EXPENSES If the amount for previous year is not derived from previously reported figures,explain in footnotes. Line Amount for Amount for No. Account Current Year Previous Year (a) (b) (c) 1 1.POWER PRODUCTION EXPENSES 2 A.Steam Power Generation 3 Operation 4 (500)Operation Supervision and Engineering........................................................... $ 604,073 $ 606,857 5 (501)Fuel................................................................................................................. $ 91,513,871 100,928,029 6 (502)Steam Expenses.............................................................................................. 9,726,614 8,891,150 7 (503)Steam from Other Sources............................................................................... 8 (Less)(504)Steam Transferred-Cr............................................................................ 9 (505)Electric Expenses............................................................................................ 1,523,072 1,079,032 10 (506)Miscellaneous Steam Power Expenses............................................................ 7,811,331 8,241,450 11 (507)Rents............................................................................................................... 224,863 220,246 12 (509)Allowances....................................................................................................... 13 TOTAL Operation(Enter Total of lines 4 thru 12)................................................. 111,403,824 119,966,764 14 Maintenance 15 (510)Maintenance Supervision and Engineering...................................................... (254,103) (229,340) 16 (511)Maintenance of Structures............................................................................... 1,097,433 2,438,001 17 (512)Maintenance of Boiler Plant.............................................................................. 7,375,952 8,389,717 18 (513)Maintenance of Electric Plant........................................................................... 2,893,368 2,205,478 19 (514)Miscellaneous Steam Plant.............................................................................. 8,501,070 9,206,886 20 TOTAL Maintenance(Enter Total of Lines 15 thru 19)......................................... 19,613,720 22,010,742 21 TOTAL Power Production Expenses-Steam Power(Enter Total of lines 13 and 131,017,544 141,977,506 22 B.Nuclear Power Generation 23 Operation 24 (517)Operation Supervision and Engineering........................................................... 25 (518)Fuel................................................................................................................. 26 (519)Coolants and Water......................................................................................... 27 (520)Steam Expenses.............................................................................................. 28 (521)Steam from Other Sources............................................................................... 29 (Less)(522)Steam Transferred-Cr............................................................................ 30 (523)Electric Expenses............................................................................................ 31 (524)Miscellaneous Nuclear Power Expenses.......................................................... 32 (525)Rents............................................................................................................... 33 TOTAL Operation(Enter Total of lines 24 thru 32).............................................. 34 Maintenance 35 (528)Maintenance Supervision and Engineering...................................................... 36 (529)Maintenance of Structures............................................................................... 37 (530)Maintenance of Reactor Plant Equipment........................................................ 38 (531)Maintenance of Electric Plant........................................................................... 39 (532)Maintenance of Miscellaneous Nuclear Plant.................................................... 40 41 TOTAL Power Production Expenses-Nuclear Power(Enter Total of lines 33 and 42 C.Hydraulic Power Generation 43 Operation 44 (535)Operation Supervision and Engineering........................................................... 5,131,104 5,525,626 45 (536)Water for Power............................................................................................... 3,178,180 6,361,336 46 (537)Hydraulic Expenses......................................................................................... 18,276,580 17,693,352 47 (538)Electric Expenses............................................................................................ 2,086,184 1,879,390 48 (539)Miscellaneous Hydraulic Power Generation Expenses...................................... 5,312,896 4,925,124 49 (540)Rents............................................................................................................... 299,682 291,217 50 TOTAL Operation(Enter Total of lines 44 thru 49).............................................. 34,284,626 36,676,045 IDAHO SUPPLEMENT Page 12 December 31,2023 ELECTRIC OPERATION AND MAINTENANCE EXPENSES If the amount for previous year is not derived from previously reported figures,explain in footnotes. Line Amount for Amount for No. Account Current Year Previous Year (a) (b) (c) 51 C.Hydraulic Power Generation(Continued) 52 Maintenance 53 (541)Maintenance Supervision and Engineering...................................................... $ 190,643 $ 106,525 54 (542)Maintenance of Structures............................................................................... 890,350 894,850 55 (543)Maintenance of Reservoirs,Dams,and Waterways.......................................... 2,183,983 435,855 56 (544)Maintenance of Electric Plant........................................................................... 2,325,006 2,503,987 57 (545)Maintenance of Miscellaneous Hydraulic Plant................................................. 3,373,928 3,761,811 58 TOTAL Maintenance(Enter Total of lines 53 thru 57)........................................... 8,963,911 7,703,028 59 TOTAL Power Production Expenses-Hydraulic Power(Enter Total of lines 50 anc 43,248,537 44,379,073 60 D.Other Power Generation 61 Operation 62 (546)Operation Supervision and Engineering........................................................... 629,985 601,921 63 (547)Fuel................................................................................................................. 172,397,553 119,197,497 64 (548)Generation Expenses....................................................................................... 5,074,816 4,687,727 65 (549)Miscellaneous Other Power Generation Expenses........................................... 727,606 8,758 66 (550)Rents............................................................................................................... 0 0 67 TOTAL Operation(Enter Total of lines 62 thru 66)................................................ 178,829,961 124,495,903 68 Maintenance 69 (551)Maintenance Supervision and Engineering...................................................... 0 0 70 (552)Maintenance of Structures............................................................................... 138,661 152,643 71 (553)Maintenance of Generating and Electric Plant.................................................. (24,263) 887,372 72 (554)Maintenance of Miscellaneous Other Power Generation Plant.......................... 4,990,797 6,460,322 73 TOTAL Maintenance(Enter Total of lines 69 thru 72).......................................... 5,105,195 7,500,338 74 TOTAL Power Production Expenses-Other Power(Enter Total of lines 67 and 73 183,935,155 131,996,240 75 E.Other Power Supply Expenses 76 (555)Purchased Power............................................................................................. 470,011,432 509,681,789 77 (556)System Control and Load Dispatching............................................................. 0 0 78 (557)Other Expenses............................................................................................... 7,763,886 (93,495,372) 79 TOTAL Other Power Supply Expenses(Enter Total of lines 76 thru 78)................ 477,775,318 416,186,417 80 TOTAL Power Production Expenses(Enter Total of lines 21,41,59,74,and 79) 835,976,554 734,539,237 81 2.TRANSMISSION EXPENSES 82 Operation 83 (560)Operation Supervision and Engineering........................................................... 2,952,965 3,065,451 84 (561)Load Dispatching............................................................................................. 5,203,304 5,159,690 85 (562)Station Expenses............................................................................................. 2,643,881 2,676,494 86 (563)Overhead Line Expenses................................................................................. 1,157,791 1,076,544 87 (564)Underground Line Expenses............................................................................ 10,589,449 - 88 (565)Transmission of Electricity by Others................................................................ 0 10,826,941 89 (566)Miscellaneous Transmission Expenses............................................................ 4,854,209 7 90 (567)Rents............................................................................................................... 0 4,660,084 91 TOTAL Operation(Enter Total of lines 83 thru 90)................................................ 27,401,598 27,465,212 92 Maintenance 93 (568)Maintenance Supervision and Engineering...................................................... 303,956 198,495 94 (569)Maintenance of Structures............................................................................... 1,783,286 1,831,010 95 (570)Maintenance of Station Equipment.................................................................. 3,088,652 2,506,340 96 (571)Maintenance of Overhead Lines....................................................................... 1,175,718 2,182,732 97 (572)Maintenance of Underground Lines................................................................. 98 (573)Maintenance of Miscellaneous Transmission Plant........................................... 2,723 4,908 99 (575)Transmission Market Administration-EIM......................................................... 675,538 659,249 99 TOTAL Maintenance(Enter Total of lines 93 thru 98)........................................... 7,029,874 7,382,733 100 TOTAL Transmission Expenses(Enter Total of lines 91 and 99).......................... 34,431,472 34,847,945 101 3.DISTRIBUTION EXPENSES 102 Operation 103 (580)Operation Supervision and Engineering........................................................... 4,246,501 5,631,403 IDAHO SUPPLEMENT Page 13 December 31,2023 ELECTRIC OPERATION AND MAINTENANCE EXPENSES If the amount for previous year is not derived from previously reported figures,explain in footnotes. Line Amount for Amount for No. Account Current Year Previous Year (a) (b) (c) 104 3.DISTRIBUTION EXPENSES(Continued) 105 (581)Load Dispatching............................................................................................. $ 5,586,369 $ 4,978,423 106 (582)Station Expenses............................................................................................. 1,725,742 1,785,614 107 (583)Overhead Line Expenses................................................................................. 5,219,283 5,037,439 108 (584)Underground Line Expenses............................................................................ 5,287,305 4,648,975 109 (585)Street Lighting and Signal System Expenses................................................... 4,553 42,854 110 (586)Meter Expenses............................................................................................... 6,356,347 5,547,173 111 (587)Customer Installations Expenses..................................................................... 1,189,109 1,023,145 112 (588)Miscellaneous Distribution Expenses............................................................... 4,207,332 4,466,054 113 (589)Rents............................................................................................................... 609,558 706,258 114 TOTAL Operation (Enter Total of lines 103 thru 113)........................................... 34,432,100 33,867,336 115 Maintenance 116 (590)Maintenance Supervision and Engineering...................................................... 6,940 11,402 117 (591)Maintenance of Structures............................................................................... 0 0 118 (592)Maintenance of Station Equipment.................................................................. 4,867,425 3,950,689 119 (593)Maintenance of Overhead Lines....................................................................... 16,511,254 20,379,133 120 (594)Maintenance of Underground Lines................................................................. 696,522 740,652 121 (595)Maintenance of Line Transformers................................................................... 60,946 88,896 122 (596)Maintenance of Street Lighting and Signal Systems........................................ 171,862 196,215 123 (597)Maintenance of Meters..................................................................................... 953,897 836,018 124 (598)Maintenance of Miscellaneous Distribution Plant.............................................. 141,159 115,612 125 TOTAL Maintenance(Enter Total of lines 116 thru 124)....................................... 23,410,005 26,318,616 126 TOTAL Distribution Expenses(Enter Total of lines 114 and 125)......................... 57,842,105 60,185,952 127 4.CUSTOMER ACCOUNTS EXPENSES 128 Operation 129 (901)Supervision...................................................................................................... 859,065 808,235 130 (902)Meter Reading Expenses................................................................................. 1,836,014 1,576,198 131 (903)Customer Records and Collection Expenses.................................................... 15,613,975 14,548,025 132 (904)Uncollectible Accounts..................................................................................... 3,458,798 2,860,862 133 (905)Miscellaneous Customer Accounts Expenses.................................................. (339) (2,887) 134 TOTAL Customer Accounts Expenses(Enter Total of lines 129 thru 133)............ 21,767,513 19,790,434 135 5.CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 136 Operation 137 (907)Supervision...................................................................................................... 988,007 966,922 138 (908)Customer Assistance Expenses....................................................................... 37,803,675 38,764,930 139 (909)Informational and Instructional Expenses......................................................... 273,845 285,579 140 (910)Miscellaneous Customer Service and Informational Expenses......................... 749,262 715,010 141 TOTAL Cust.Service and Informational Expenses(Enter Total of lines 137 thru 1 39,814,790 40,732,441 142 6.SALES EXPENSES 143 Operation 144 (911)Supervision...................................................................................................... 145 (912)Demonstrating and Selling Expenses.............................................................. 0 146 (913)Advertising Expenses....................................................................................... 147 (916)Miscellaneous Sales Expenses........................................................................ 148 TOTAL Sales Expenses(Enter Total of lines 144 thru 147).................................. - - 149 7.ADMINISTRATIVE AND GENERAL EXPENSES 150 Operation 151 (920)Administrative and General Salaries................................................................ 99,067,035 91,614,326 152 (921)Office Supplies and Expenses......................................................................... 15,644,126 14,477,554 153 (Less)(922)Administrative Expenses Transferred-Credit.......................................... (40,816,746) (33,600,237) IDAHO SUPPLEMENT Page 14 December 31,2023 ELECTRIC OPERATION AND MAINTENANCE EXPENSES If the amount for previous year is not derived from previously reported figures,explain in footnotes. Line Amount for Amount for No. Account Current Year Previous Year (a) (b) (c) 154 7.ADMINISTRATIVE AND GENERAL EXPENSES(Continued) 155 (923)Outside Services Employed............................................................................. $ 9,740,072 $ 8,352,471 156 (924)Property Insurance........................................................................................... 3,198,853 3,765,831 157 (925)Injuries and Damages...................................................................................... 3,972,933 6,259,262 158 (926)Employee Pensions and Benefits..................................................................... 58,812,193 51,976,040 159 (927)Franchise Requirements.................................................................................. 0 0 160 (928)Regulatory Commission Expenses................................................................... 5,593,352 4,957,986 161 (929)Duplicate Charges-Cr....................................................................................... 162 (930.1)General Advertising Expenses...................................................................... 35,159 470,045 163 (930.2)Miscellaneous General Expenses................................................................. 4,240,662 4,188,008 164 (931)Rents............................................................................................................... 0 0 165 TOTAL Operation(Enter Total of lines 151 thru 164)............................................ 159,487,638 152,461,286 166 Maintenance 167 (935)Maintenance of General Plant.......................................................................... 7,675,247 7,540,853 168 TOTAL Admin and General Expenses(Enter Total of lines 165-167)................ 167,162,885 160,002,140 169 TOTAL Elec Op and Maint Exp(Total of 80,100,126,134,141,148,168)....... $ 1,156,995,319 $ 1,050,098,148 IDAHO ONLY NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES 1.The data on number of employees should be reported for the payroll period ending nearest to October 31, or any payroll period ending 60 days before or after October 31. 2.If the respondent's payroll for the reporting period includes any special construction personnel,include such employees on line 3,and show the number of such special construction employees in a footnote. 3.The number of employees assignable to the electric department from joint functions of combination utilities may be determined by estimate,on the basis of employee equivalents. Show the estimated number of equiv- alent employees attributed to the electric department from joint functions. 1 Payroll Period Ended(Date)...................................................................................... December 31,2023 December 31,2022 2 Total Regular Full-Time Employees........................................................................... 2,092 2,062 3 Total Part-Time and Temporary Employees............................................................... 9 4 4 Total Employees........................................................................................................ 2,101 2,066 IDAHO SUPPLEMENT Page 15