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