20240531Application.pdf

Mq% IQAHOPOWER.
RECEIVED
Friday, May 31, 2024 2:33:14 PM
LISA D. NORDSTROM IDAHO PUBLIC
Lead Counsel UTILITIES COMMISSION
Inordstrom(&dahopower.com
May 31, 2024
VIA ELECTRONIC FILING/HAND DELIVERY
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd., Bldg 8,
Suite 201-A (83714)
PO Box 83720
Boise, Idaho 83720-0074
Re: Case No. IPC-E-24-07
Application of Idaho Power Company for Authority to Increase Rates for
Electric Service to Recover Costs Associated with Incremental Capital
Investments and Certain Ongoing Operations and Maintenance Expenses.
Dear Commission Secretary:
Attached for electronic filing is Idaho Power Company's ("Idaho Power")Application
and the Direct Testimonies and exhibits in the above matter.
Four (4) copies of Idaho Power Company's Application, Direct Testimonies, and
Exhibits will be hand delivered to the Commission today. The tariff schedules covering the
rendering of electric service and charges to Idaho Power's customers in the state of Idaho
to take effect thirty days after the filing of this Application, on and after July 1, 2024,
pursuant to Idaho Code § 61-307 and Procedural Rule 123.01 are included as Attachment
1 to the Application. Even though the Company has filed this case on May 31, 2024,
requesting implementation on July 1, 2024, as set forth in Idaho Code § 61-307, Idaho
Power expects the Commission will suspend implementation of the Company's proposed
rates for the statutory period set forth in Idaho Code § 61-622. With this expectation in
mind, the Company has framed its requested effective date as January 1, 2025, in all
discussions contained within this filing and for all related customer communication —
including the Company's press release and customer notice that accompany the
Application.
In addition, a disk containing Word versions of the testimonies is enclosed for the
Reporter.

Commission Secretary
Idaho Public Utilities Commission
May 31, 2024
Page 2
If you have any questions about any of the aforementioned documents, please do
not hesitate to contact me.
Very truly yours,
XL '4 ' 7r"r4t-,t,
Lisa D. Nordstrom
LDN:sg
Enclosures

CERTIFICATE OF ATTORNEY
ASSERTION THAT INFORMATION CONTAINED IN AN IDAHO PUBLIC UTILITIES
COMMISSION FILING IS PROTECTED FROM PUBLIC INSPECTION
Case No. IPC-E-24-07
Idaho Power Company's Application for Authority to Increase Rates for Electric
Service to Recover Costs Associated with Incremental Capital Investments and
Certain Ongoing Operations and Maintenance Expenses
The undersigned attorney, in accordance with Commission Rules of Procedure 67,
believes that portions of the Direct Testimony of Eric Hackett dated May 31, 2024, contain
information that Idaho Power Company and a third party claim are trade secrets, business
records of a private enterprise require by law to be submitted to or inspected by a public
agency, and/or public records exempt from disclosure by state or federal law (material
nonpublic information under U.S. Securities and Exchange Commission Regulation FD)
as described in Idaho Code § 74-101, et seq., and/or § 48-801, et seq. As such, it is
protected from public disclosure and exempt from public inspection, examination, or
copying.
DATED this 31 st day of May 2024.
LISA D. NORDSTROM
Attorney for Idaho Power Company

LISA D. NORDSTROM (ISB No. 5733)
DONOVAN E. WALKER (ISB No. 5921)
MEGAN GOICOECHEA ALLEN (ISB No. 7623)
Idaho Power Company
1221 West Idaho Street (83702)
P.O. Box 70
Boise, Idaho 83707
Telephone: [phone]
Facsimile: [phone]
Inordstrom(a)_idahopower.com
dwalker(@Jdahopower.com
mgoicoecheaallen(o)_idahopower.com
Attorneys for Idaho Power Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION )
OF IDAHO POWER COMPANY TO ) CASE NO. IPC-E-24-07
INCREASE RATES FOR ELECTRIC )
SERVICE TO RECOVER COSTS ) APPLICATION
ASSOCIATED WITH INCREMENTAL )
CAPITAL INVESTMENTS AND )
CERTAIN ONGOING OPERATIONS )
AND MAINTENANCE EXPENSES. )
COMES NOW, Idaho Power Company ("Idaho Power" or "Company") and hereby
applies to the Idaho Public Utilities Commission ("Commission" or "IPUC"), pursuant to
Idaho Code §§ 61-307, 61-502, 61-524, and 61-622 and Commission Rules of
Procedure' 52, 121 , and 125, for an Order approving revision to Idaho Power's schedules
of rates for electric service in the state of Idaho. The Company requests an increase in
annual Idaho jurisdictional revenue of$99,293,220 to become effective January 1, 2025,
Idaho Administrative Procedures Act (IDAPA) 31.01.01.
APPLICATION - 1

which is the end of the initial statutory suspension period for proposed rate changes
pursuant to Idaho Code § 61-622(4) and Procedural Rule 123.03. If approved, this
request would result in an overall increase to adjusted base revenue of 7.31 percent.
In this case, Idaho Power is requesting rate relief related to a limited set of revenue
requirement categories, including 2024 incremental plant additions to rate base and
incremental ongoing labor costs, both as measured from the revenue requirement
approved by Order No. 36042 issued in the Company's last general rate case, IPC-E-23-
11 ('2023 GRC"). The Company's request applies the overall rate of return approved in
the 2023 GRC and does not seek to adjust any other revenue requirement components
such as non-labor operations and maintenance ("O&M") expense, net power supply
costs, other revenue, etc. Under the Company's proposal, base rates would continue to
reflect the 2023 GRC settlement amounts for those categories considered "out of scope"
for this case.
In support of this Application, Idaho Power represents as follows:
L BACKGROUND
1. Idaho Power is an Idaho corporation whose principal place of business is 1221
West Idaho Street, Boise, Idaho 83702.
2. Idaho Power is a public utility providing electric service to more than
630,000 customers in southern Idaho and approximately 20,000 customers in eastern
Oregon. Idaho Power is subject to the jurisdiction of this Commission, the Public Utility
Commission of Oregon, and the Federal Energy Regulatory Commission. In conducting
its utility business, Idaho Power operates an interconnected and vertically integrated
system.
APPLICATION - 2

3. Idaho Power continues to experience high growth in customer demand
requiring significant, ongoing capital investment necessary to maintain a safe, reliable
electric system into the future. Correspondingly, the Company believes that such growth
warrants careful consideration of appropriate ratemaking methodologies that balance
timely cost recovery with affordability for customers.
4. Idaho Power plans to invest nearly one billion dollars in its system in 2024
and an average of $796 million over the next five years to meet the growing customer
demand and to maintain a safe, reliable electric system. The associated incremental
depreciation and interest expense is of a level that Idaho Power cannot earn a reasonable
rate of return nor maintain sufficient cash flow metrics without the relief sought in this
case. The Company is also experiencing increased labor costs to attract and maintain a
skilled workforce and other inflationary pressures throughout its business. In short, the
revenue from current rates heretofore allowed Idaho Power is no longer reasonable and
adequate if Idaho Power is to maintain a stable financial condition and continue to render
reliable and adequate electric service to its customers.
5. As the Company developed its plan for this case, thoughtful recognition was
given to the fact that the Commission issued an order approving its last general rate case
just months ago. That general rate case involved a full audit and review of the Company's
financial information, over a decade of capital investment, rates of return, service levels,
cost-of-service studies, rate design, rules and regulations and more. Rather than starting
this process over again just months after the prior case concluded, the Company looked
specifically at what cost drivers must be addressed through an immediate rate request
and which revenue requirement components it could forego revisiting in the near-term by
APPLICATION - 3

applying diligent cost management. After consulting with the parties to the 2023 GRC, the
Company believes the targeted approach to cost recovery presented in this case will
provide timely cost recovery, while minimizing the rate increases customers might
otherwise experience with a full general rate case.
6. As a result, the Company is requesting the Commission provide relief as
proposed in this case so that the Company may fairly and timely recover the costs it incurs
on behalf of customers, including investments in the systems and activities necessary to
provide safe, reliable electric service. As more fully set forth herein and in the supporting
testimonies filled contemporaneously herewith, the requested rate increase is justified,
and the changes being sought by the Company in this case are fair, just, and reasonable
and should therefore be approved by the Commission.
II. PROPOSED TARIFFS
7. Attachment No. 1, included herewith and made a part hereof, is the
pertinent portions of Idaho Power's proposed new Electric Rate Schedules and Electric
Service Regulations, IPUC No. 30, Tariff No. 101, covering the rendering of electric
service and charges to Idaho Power's customers in the state of Idaho to take effect thirty
days after the filing of this Application, on and after July 1, 2024, pursuant to Idaho Code
§ 61-307 and Procedural Rule 123.01. Even though the Company has filed this case on
May 31, 2024, requesting implementation on July 1, 2024, as set forth in Idaho Code §
61-307, Idaho Power expects the Commission will suspend implementation of the
Company's proposed rates for the statutory period set forth in Idaho Code § 61-622. With
this expectation in mind, the Company has framed its requested effective date as January
APPLICATION -4

1, 2025, in all discussions contained within this filing and for all related customer
communication.
8. Attachment No. 2, included herewith and made a part hereof, contains those
portions of Idaho Power's current IPUC No. 30, Tariff No. 101, that the Company
proposes to modify as identified in legislative format.
III. PROPOSED RATE CHANGES & ACCOUNTING INFORMATION
9. Idaho Power is seeking rate relief related to a limited set of revenue
requirement categories, including 2024 incremental plant additions to rate base and
incremental ongoing labor costs, both as measured from the revenue requirement
approved by the Commission in the Company's 2023 GRC.
10. The Company's request applies the overall rate of return approved in the
2023 GRC and does not seek to adjust any other revenue requirement components such
as non-labor O&M expense, net power supply costs, other revenue, etc. Under the
Company's proposal, base rates would continue to reflect the 2023 GRC settlement
amounts for those categories considered "out of scope" for this case.
11. Idaho Power has excluded any expected 2024 capital projects associated
with the Jim Bridger Power Plant and the North Valmy Generating Station from the
incremental 2024 revenue requirement.
12. The request in this case relies on the class cost-of-service ("COSS") from
the 2023 GRC and does not propose any rate structural changes.
13. Attachment No. 3, included herewith and made a part hereof, shows a
comparison of revenues from the various rate schedules in Idaho Power's current IPUC
No. 30, Tariff No. 101 from both a base revenue and billed revenue perspective. As
APPLICATION - 5

summarized in the table below, the Company's proposed base rate increase results in
the following base revenue impacts to each customer segment.
Limited Scope Rate Case Request
Cost of Service Percent change — Revenue Spread (Exhibit 4)
Revenue Overall % Residential Small Large Large Irrigation
Change Impact General General Power 2
Service Service '
$99,293,220 7.31 7.25 7.30 6.83 6.50 9.50
Includes lighting schedules; z Includes special contracts.
14. The Commission directed the Company in Order No. 29414 issued in Case
No. IPC-E-03-11 to file accounting information related to its asset retirement obligations
in its general rate cases. While not a traditional general rate case, Attachment 4, included
herewith and made a part hereof, nonetheless contains journal entries made consistent
with Statement of Financial Accounting Standards 143, now codified in Accounting
Standards Codification section 410-20.
V. TESTIMONY IN SUPPORT
15. Idaho Power is prepared to immediately present its case in support of the
relief requested in the Application. Simultaneously with the filing of this Application, Idaho
Power has filed its direct case consisting of the Direct Testimonies of four witnesses and
Exhibit Nos. 1 through 10, which more fully describe the relief requested by the Company.
These witnesses and a brief summary of their testimonies are as follows:
• Mr. Tim Tatum, Vice President of Regulatory Affairs, covers the regulatory policy
matters related to the development of and need for this limited scope rate case
based on projected incremental 2024 capital investments and certain ongoing
O&M expenses. After providing a general overview of the case, he discusses Idaho
APPLICATION - 6

Power's current financial and operating situation driving the need for the requested
rate relief. Mr. Tatum also presents the Company's recommendation regarding the
derivation of class-specific revenue targets and development of rates.
• Mr. Matthew Larkin, Revenue Requirement Senior Manager, discusses the
development of the Idaho Results of Operations ("ROO") and the conclusions that
can be drawn from the analysis. Mr. Larkin also describes how the Company
utilized the 2023 GRC settlement as a starting point from which he made
adjustments to determine the 2024 incremental revenue requirement. His
testimony details each component of the Company's incremental revenue
requirement related to the update of capital and labor-related operations and
maintenance ("O&M") expense ("O&M Labor"), and how the Company calculated
the ultimate rate increase requested in this case. Mr. Larkin also supervised the
preparation of the jurisdictional separation study utilized to determine the Idaho
jurisdictional incremental revenue requirement.
• Mr. Eric Hackett, Projects and Resource Development Director, discusses
generation-related major projects, as well as an environmental-related major
project, expected to be complete during 2024. He presents the prudent nature of
these investments, detailing why they are needed to ensure Idaho Power's
generation fleet is robust and well-positioned to provide continued safe, reliable
service to customers. Mr. Hackett also presents the costs associated with the
utility-scale battery projects placed into service in 2024 and explains why the
investment in these facilities reflects the least-cost, least-risk option to ensure
sufficient capacity to meet customer demand in 2024 and beyond.
APPLICATION - 7

• Mr. Mitch Colburn, Vice President of Planning, Engineering, and Construction,
discusses investments the Company has made in the electrical grid to ensure the
provision of safe, reliable service to customers. Mr. Colburn presents the
transmission and distribution-related investments included in 2024 that
demonstrate the Company's prudent investment in the electrical grid at the
transmission and distribution levels. He also discusses the Wood River Valley
Reliability Project, a combined distribution and transmission project, the
distribution portion of those investments which are proposed for recovery in this
case. Mr. Colburn concludes with a discussion of a project resulting from the
Company's grid modernization initiative.
16. Portions of the Company's Application and accompanying testimonies and
exhibits are based on computer models. Additional documentation and explanation are
provided with testimonies and exhibits in this filing, as well as workpapers to be submitted
as directed by the Commission Secretary. As envisioned by Rule of Procedure 121.02,
further information can be provided upon request.
VI. EFFECTIVE DATE
17. This Application, including Attachment Nos. 1 through 4, is filed with this
Commission to be kept open for public inspection as required by law, and the same fully
states the changes to be made in the schedules, regulations, and contract rates now in
force. The new Electric Rate Schedules and Electric Service Regulations in
Attachment No. 1 will become effective as Applicant's IPUC No. 30, Tariff No. 101, for
service rendered on and after July 1, 2024, unless otherwise ordered by this Commission,
and when effective, will supersede and cancel the Electric Rate Schedules now in effect.
APPLICATION - 8

Even though the Company has filed this case on May 31, 2024, requesting
implementation on July 1, 2024, as set forth in Idaho Code § 61-307, Idaho Power
anticipates the Commission will suspend the effective date of its requested tariff changes
until January 1 , 2025, pursuant to Idaho Code § 61-622.
18. While the proposed changes reflected in Attachment Nos. 1 and 2 were
based on tariffs in effect May 29, 2024, Idaho Power expects tariffs complying with the
final order issued in this case may reflect additional tariff changes for the following
schedules that may become effective in the interim:
• Schedule 20 (Case No. IPC-E-24-15, Update to Marginal Pricing)
• Schedule 34 (Case No. IPC-E-24-15, Update to Marginal Pricing)
Idaho Power will incorporate all other changes approved by the Commission after May
29, 2024, into the tariffs submitted in compliance with the Commission's final order in this
case.
VII. PUBLIC NOTICE
19. This Application has been and will be brought to the attention of Idaho
Power's affected customers by means of a press release, which will be sent to various
media outlets, including the newspapers of general circulation in the area served by Idaho
Power, by customer notices mailed to individual customers, and by means of personal
contact with some customers. A copy of the press release and customer notice required
by Procedural Rule 125 accompany this Application.
20. In addition, the affected current Electric Rate Schedules, Electric Service
Regulations, including rate schedules for the special contracts, together with the
proposed Electric Rate Schedules, Electric Service Regulations, including rate schedules
APPLICATION - 9

for the special contract customers, will be kept open for public inspection at Idaho Power's
offices in the state of Idaho.
21. Idaho Power believes the above-described procedures satisfy the
Commission's Rules of Practice and Procedure, but Idaho Power will, in the alternative,
bring this Application to the attention of Idaho Power's affected customers through any
other means directed by this Commission.
VIII. COMMUNICATIONS
22. Communications with reference to this Application should be sent to the
following:
Lisa D. Nordstrom Timothy Tatum
Donovan E. Walker Connie Aschenbrenner
Megan Goicoechea Allen Matt Larkin
Idaho Power Company 1221 West Idaho Street (83702)
P.O. Box 70 P.O. Box 70
Boise, Idaho 83707 Boise, ID 83707
Inordstrom(@Jdahopower.com ttatum idahopower.com
dwalker(c�idahopower.com caschenbrennerCcD_idahopower.com
mgoicoecheaallen(cr,.idahopower.com mlarkinCcbidahopower.com
docketsCa-)_idahopower.com
IX. REQUEST FOR RELIEF
23. WHEREFORE, the revenue requirement heretofore allowed Idaho Power is
no longer reasonable and adequate, and Idaho Power has and will continue to experience
increased costs — all of which now require immediate adjustment by way of increased
revenues if Idaho Power is to maintain a stable financial condition and continue to render
reliable and adequate electric service to its customers.
24. Idaho Power respectfully requests the Commission issue its Order finding
the proposed rates and charges to be fair, just, reasonable, and nondiscriminatory. Idaho
Power asks the Commission to approve the new Electric Rate Schedules, Electric Service
APPLICATION - 10

Regulations, and special contract rates set out in Attachment No. 1. If approved, Idaho
Power's annual Idaho jurisdictional revenues would increase by $99,293,220, and result
in an overall increase to adjusted base revenue of 7.31 percent.
DATED at Boise, Idaho, this 31 st day of May 2024.
LISA D. NORDSTROM
Attorney for Idaho Power Company
DONOVAN E. WALKER
Attorney for Idaho Power Company
MEGAN GOICOECHEA ALLEN
Attorney for Idaho Power Company
APPLICATION - 11

APPLICANT'S STATEMENT OF READINESS FOR HEARING
LISA D. NORDSTROM, one of the attorneys of record for Idaho Power, pursuant
to Rule of Procedure 121.01(d) hereby states that Idaho Power is prepared to immediately
present its case in support of the relief requested in the Application.
Lisa D. Nordstrom
APPLICANT'S STATEMENT OF READINESS FOR HEARING

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-24-07
IDAHO POWER COMPANY
ATTACHMENT NO. 1
PROPOSED TARIFF

Idaho Power Company First Revised Sheet No. 1-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 1-2
SCHEDULE1
RESIDENTIAL SERVICE
STANDARD PLAN
(Continued)
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 54 (Fixed Cost Adjustment), Schedule 55 (Power Cost Adjustment), Schedule 91
(Energy Efficiency Rider), Schedule 95 (Adjustment for Municipal Franchise Fees), Schedule 96 (Blaine
County Surcharge to Fund the Undergrounding of Certain Facilities), and Schedule 98 (Residential and
Small Farm Energy Credit).
Summer Non-summer
Service Charge, per month $15.00 $15.00
Energy Charge, per kWh
First 800 kWh 10.36710 9.12360
801-2000 kWh 12.46590 10.05850
All Additional kWh Over 2000 14.80820 11.13970
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 3-1
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 3-1
SCHEDULE 3
MASTER-METERED MOBILE HOME PARK
RESIDENTIAL SERVICE
AVAILABILITY
Service under this schedule is available to master-metered mobile home parks included on the
Company's list of "grandfathered" mobile home parks on file with the Idaho Public Utilities Commission
receiving electric service under Schedule 1 as of March 20, 2009. Customers included on the Company's
list of "grandfathered" mobile home parks as of March 20, 2009 will automatically be transferred to this
Schedule on their next regularly scheduled cycle read date that occurs on or after March 21, 2009.
APPLICABILITY
Service under this schedule is applicable to Electric Service provided to a master-metered
residential mobile home park for residential service for general domestic uses, including single phase
motors of 7'/2 horsepower rating or less. This schedule is not applicable to standby service or shared
service.
TYPE OF SERVICE
The type of service provided under this schedule is single phase, alternating current at
approximately 120 or 240 volts and 60 cycles, supplied through one meter at one Point of Delivery.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges and may also include charges as set
forth in Schedule 54 (Fixed Cost Adjustment), Schedule 55 (Power Cost Adjustment), Schedule 91
(Energy Efficiency Rider), Schedule 95 (Adjustment for Municipal Franchise Fees), Schedule 96 (Blaine
County Surcharge to Fund the Undergrounding of Certain Facilities), and Schedule 98 (Residential and
Small Farm Energy Credit):
Service Charge, per month $15.00
Energy Charge, per kWh
all kWh 11.11840
Minimum Charge
The monthly Minimum Charge shall be the sum of the Service Charge, the Energy Charge, and
the Power Cost Adjustment.
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 5-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 5-2
SCHEDULE 5
RESIDENTIAL SERVICE
TIME-OF-USE PLAN
(OPTIONAL)
(Continued)
TIME PERIODS
The time periods are defined as follows. All times are stated in Mountain Time.
Summer Season
On-Peak: 7:00 p.m. to 11:00 pm. Monday through Saturday, except holidays
Mid-Peak 3:00 p.m. to 7:00 p.m. Monday through Saturday, except holidays
Off-Peak: 11:00 p.m. to 3:00 p.m. Monday through Saturday and all hours on Sunday and
holidays
Non-summer Season
On-Peak: 6:00 a.m. to 9:00 a.m. and 5:00 p.m. to 8:00 p.m. Monday through Saturday,
except holidays
Off-Peak: 9:00 a.m. to 5:00 p.m. and 8:00 p.m. to 6:00 a.m. Monday through Saturday and
all hours on Sunday and holidays
Holidays are New Year's Day (January 1), Memorial Day (last Monday in May), Independence
Day (July 4), Labor Day (first Monday in September), Thanksgiving Day (fourth Thursday in November),
and Christmas Day (December 25). When New Year's Day, Independence Day, or Christmas Day falls
on Sunday, the Monday immediately following that Sunday will be considered a holiday.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 54 (Fixed Cost Adjustment), Schedule 55 (Power Cost Adjustment), Schedule 91
(Energy Efficiency Rider), Schedule 95 (Adjustment for Municipal Franchise Fees), Schedule 96 (Blaine
County Surcharge to Fund the Undergrounding of Certain Facilities), and Schedule 98 (Residential and
Small Farm Energy Credit).
Summer Non-summer
Service Charge, per month $15.00 $15.00
Energy Charge, per kWh
On-Peak 25.73390 13.34210
Mid-Peak 12.86720 n/a
Off-Peak 6.43350 8.89470
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 6-9
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 6-9
SCHEDULE 6
RESIDENTIAL SERVICE
ON-SITE GENERATION
(Continued)
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set forth
in Schedule 54 (Fixed Cost Adjustment), Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy
Efficiency Rider), Schedule 95 (Adjustment for Municipal Franchise Fees), Schedule 96 (Blaine County
Surcharge to Fund the Undergrounding of Certain Facilities), and Schedule 98 (Residential and Small Farm
Energy Credit).
The following rate structure and charges are subject to change upon Commission approval:
STANDARD RATES (DEFAULT)
Summer Non-summer
Service Charge, per month $15.00 $15.00
Energy Charge, per kWh
First 800 kWh 10.36710 9.12360
801-2000 kWh 12.46590 10.05850
All Additional kWh Over 2000 14.80820 11.13970
TIME-OF-USE RATES (OPTIONAL)
Summer Non-summer
Service Charge, per month $15.00 $15.00
Energy Charge, per kWh
On-Peak 25.73390 13.34210
Mid-Peak 12.86720 n/a
Off-Peak 6.43350 8.89470
EXPORT CREDIT RATE
The following rate structure and credits are subject to change upon Commission approval:
Summer Non-summer
Export Credit Rate, per kWh
On-Peak 16.99660 4.83650
Off-Peak 5.65330 4.83650
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 7-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 7-2
SCHEDULE 7
SMALL GENERAL SERVICE
(Continued)
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 54 (Fixed Cost Adjustment), Schedule 55 (Power Cost Adjustment), Schedule 91
(Energy Efficiency Rider), Schedule 95 (Adjustment for Municipal Franchise Fees), Schedule 96 (Blaine
County Surcharge to Fund the Undergrounding of Certain Facilities), and Schedule 98 (Residential and
Small Farm Energy Credit).
Summer Non-summer
Service Charge, per month $25.00 $25.00
Energy Charge, per kWh
First 300 kWh 7.70420 7.70420
All Additional kWh 8.80420 7.70610
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 8-8
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 8-8
SCHEDULE8
SMALL GENERAL SERVICE
ON-SITE GENERATION
(Continued)
MONTHLY CHARGE (Continued)
The following charges are subject to change upon Commission approval:
Summer Non-summer
Service Charge, per month $25.00 $25.00
Energy Charge, per kWh
First 300 kWh 7.70420 7.70420
All Additional kWh 8.80420 7.70610
EXPORT CREDIT RATE
The following rate structure and credits are subject to change upon Commission approval:
Summer Non-summer
Export Credit Rate, per kWh
On-Peak 16.99660 4.83650
Off-Peak 5.65330 4.83650
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 9-4
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 9-4
SCHEDULE 9
LARGE GENERAL SERVICE
(Continued)
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), Schedule 95
(Adjustment for Municipal Franchise Fees), Schedule 96 (Blaine County Surcharge to Fund the
Undergrounding of Certain Facilities), and Schedule 98 (Residential and Small Farm Energy Credit).
SECONDARY SERVICE — STANDARD RATES Summer Non-summer
(DEFAULT)
Service Charge, per month $25.00 $25.00
Basic Charge, per kW of Basic Load Capacity
Basic Load Capacity $1.59 $1.59
Demand Charge, per kW of Billing Demand
Billing Demand $8.20 $6.47
Energy Charge, per kWh
All kWh 5.52380 5.32810
SECONDARY SERVICE —TIME-OF-USE Summer Non-summer
(OPTIONAL)
Service Charge, per month $25.00 $25.00
Basic Charge, per kW of Basic Load Capacity
Basic Load Capacity $1.59 $1.59
Demand Charge, per kW of Billing Demand
Billing Demand $8.20 $6.47
Energy Charge, per kWh
On-Peak 5.91010 5.63390
Mid-Peak 5.91010 5.38170
Off-Peak 5.32620 5.18090
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 9-5
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 9-5
SCHEDULE 9
LARGE GENERAL SERVICE
(Continued)
PRIMARY SERVICE Summer Non-summer
Service Charge, per month $340.00 $340.00
Basic Charge, per kW of
Basic Load Capacity $1.85 $1.85
Demand Charge, per kW of
Billing Demand $8.44 $8.00
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $1.59 n/a
Energy Charge, per kWh
On-Peak 5.44940 4.94890
Mid-Peak 5.44940 4.70580
Off-Peak 4.88580 4.51080
TRANSMISSION SERVICE Summer Non-summer
Service Charge, per month $340.00 $340.00
Basic Charge, per kW of
Basic Load Capacity $1.10 $1.10
Demand Charge, per kW of
Billing Demand $7.44 $6.52
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $1.59 n/a
Energy Charge, per kWh
On-Peak 5.37580 4.84870
Mid-Peak 5.37580 4.60500
Off-Peak 4.80540 4.40970
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 15-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 15-2
SCHEDULE 15
DUSK TO DAWN CUSTOMER
LIGHTING
(Continued)
NEW FACILITIES
Where facilities of the Company are not presently available for a lighting fixture installation
which will provide satisfactory lighting service for the Customer's Premises, the Company may install
overhead or underground secondary service facilities, including secondary conductor, poles, anchors,
etc., a distance not to exceed 300 feet to supply the desired service, all in accordance with the charges
specified below.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees).
1. Monthly Per Unit Charge on existing facilities:
AREA LIGHTING
LED Fixture
Watt (Maximum) Lumen (Minimum) Base Rate
40 3,600 $ 9.80
85 7,200 $11.90
200 18,000 $17.20
FLOOD LIGHTING
LED Fixture
Watt (Maximum) Lumen (Minimum) Base Rate
85 8,100 $19.43
150 18,000 $21.42
300 32,000 $25.18
2. For New Facilities Installed Before June 1, 2004: The Monthly Charge for New Facilities
installed prior to June 1, 2004, will continue to be assessed a monthly facilities charge in accordance
with the changes specified in Schedule 66.
3. For New Facilities Installed On or After June 1, 2004: The non-refundable charge for
New Facilities to be installed, such as underground service, overhead secondary conductor, poles,
anchors, etc., shall be equal to the work order cost.
PAYMENT
The monthly bill for service supplied hereunder is payable upon receipt, and becomes past due
15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective—January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 19-3
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 19-3
SCHEDULE 19
LARGE POWER SERVICE
(Continued)
FACILITIES BEYOND THE POINT OF DELIVERY
At the Customer's request and at the option of the Company, transformers and other facilities
installed beyond the Point of Delivery to provide Primary or Transmission Service may be owned,
operated, and maintained by the Company in consideration of the Customer paying a Facilities Charge
to the Company. This service is provided under the provisions set forth in Rule M, Facilities Charge
Service.
POWER FACTOR ADJUSTMENT
Where the Customer's Power Factor is less than 90 percent, as determined by measurement
under actual load conditions,the Company may adjust the kW measured to determine the Billing Demand
by multiplying the measured kW by 90 percent and dividing by the actual Power Factor.
TEMPORARY SUSPENSION
When a Customer has properly invoked Rule G, Temporary Suspension of Demand, the Basic
Load Capacity, the Billing Demand, and the On-Peak Billing Demand shall be prorated based on the
period of such suspension in accordance with Rule G. In the event the Customer's metered demand is
less than 1,000 kW during the period of such suspension, the Basic Load Capacity and Billing Demand
will be set equal to 1,000 kW for purposes of determining the Customer's Monthly Charge.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), Schedule 95
(Adjustment for Municipal Franchise Fees), and Schedule 96 (Blaine County Surcharge to Fund the
Undergrounding of Certain Facilities).
SECONDARY SERVICE Summer Non-summer
Service Charge, per month $85.00 $85.00
Basic Charge, per kW of
Basic Load Capacity $2.04 $2.04
Demand Charge, per kW of
Billing Demand $10.60 $8.54
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $1.83 n/a
Energy Charge, per kWh
On-Peak 6.04670 5.47470
Mid-Peak 6.04670 5.23040
Off-Peak 5.48410 5.03450
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 19-4
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 19-4
SCHEDULE 19
LARGE POWER SERVICE
(Continued)
MONTHLY CHARGE (Continued)
PRIMARY SERVICE Summer Non-summer
Service Charge, per month $415.00 $415.00
Basic Charge, per kW of $2.24 $2.24
Basic Load Capacity
Demand Charge, per kW of $10.14 $8.72
Billing Demand
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $1.61 n/a
Energy Charge, per kWh
On-Peak 5.27670 4.77020
Mid-Peak 5.27670 4.52580
Off-Peak 4.71340 4.32970
TRANSMISSION SERVICE Summer Non-summer
Service Charge, per month $415.00 $415.00
Basic Charge, per kW of
Basic Load Capacity $1.89 $1.89
Demand Charge, per kW of
Billing Demand $10.30 $8.86
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $1.61 n/a
Energy Charge, per kWh
On-Peak 5.25980 4.74040
Mid-Peak 5.25980 4.49580
Off-Peak 4.69320 4.29960
PAYMENT
The monthly bill for service supplied hereunder is payable upon receipt, and becomes past due
15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 20-6
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 20-6
SCHEDULE 20
SPECULATIVE HIGH-DENSITY LOAD
(Continued)
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 91 (Energy Efficiency Rider), and Schedule 95 (Adjustment for Municipal Franchise
Fees).
Large General Service Rates
PRIMARY SERVICE Summer Non-summer
Service Charge, per month $340.00 $340.00
Basic Charge, per kW of $1.85 $1.85
Basic Load Capacity
Demand Charge, per kW of $8.98 $8.54
Billing Demand
Energy Charge, per kWh
On-Peak 9.22890 6.78050
Mid-Peak 11.94890 8.50660
Off-Peak 6.89190 7.19750
TRANSMISSION SERVICE Summer Non-summer
Service Charge, per month $340.00 $340.00
Basic Charge, per kW of
Basic Load Capacity $1.10 $1.10
Demand Charge, per kW of
Billing Demand $7.98 $7.06
Energy Charge, per kWh
On-Peak 9.15530 6.68030
Mid-Peak 11.87530 8.40580
Off-Peak 6.81150 7.09640
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 20-7
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 20-7
SCHEDULE 20
SPECULATIVE HIGH-DENSITY LOAD
(Continued)
MONTHLY CHARGE (Continued)
Large Power Service Rates
PRIMARY SERVICE Summer Non-summer
Service Charge, per month $415.00 $415.00
Basic Charge, per kW of $2.24 $2.24
Basic Load Capacity
Demand Charge, per kW of $10.67 $9.25
Billing Demand
Energy Charge, per kWh
On-Peak 9.05100 6.59660
Mid-Peak 11.77100 8.32140
Off-Peak 6.71430 7.01120
TRANSMISSION SERVICE Summer Non-summer
Service Charge, per month $415.00 $415.00
Basic Charge, per kW of
Basic Load Capacity $1.89 $1.89
Demand Charge, per kW of
Billing Demand $10.83 $9.39
Energy Charge, per kWh
On-Peak 9.03410 6.56680
Mid-Peak 11.75410 8.29140
Off-Peak 6.69410 6.98110
PAYMENT
The monthly bill for service supplied hereunder is payable upon receipt, and becomes past due
15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 24-3
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 24-3
SCHEDULE 24
AGRICULTURAL IRRIGATION
SERVICE
(Continued)
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), Schedule 95
(Adjustment for Municipal Franchise Fees), Schedule 96 (Blain County Surcharge to Fund the
Undergrounding of Certain Facilities), and Schedule 98 (Residential and Small Farm Energy Credit).
SECONDARY SERVICE In-Season Out-of-Season
Service Charge, per month $30.00 $6.00
Demand Charge, per kW of
Billing Demand $15.42 n/a
Energy Charge
All kWh 6.28190 7.38070
TRANSMISSION SERVICE In-Season Out-of-Season
Service Charge, per month $415.00 $6.00
Demand Charge, per kW of
Billing Demand $14.56 n/a
Energy Charge
All kWh 6.01630 7.04370
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 26-1
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 26-1
SCHEDULE 26
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
MICRON TECHNOLOGY, INC.
BOISE, IDAHO
SPECIAL CONTRACT DATED MARCH 9, 2022, AMENDED MAY 31, 2023
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees). Terms used below have the meanings given to them in the
Special Contract referenced above.
Monthly Contract Demand Charge
$3.47 per kW of Contract Demand.
Monthly Billing Demand Charge
$18.31 per kW of Billing Demand but not less than Minimum Monthly Billing Demand.
Minimum Monthly Billing Demand
The Minimum Monthly Billing Demand will be 25,000 kilowatts.
Daily Excess Demand Charge
$1.375 per each kW over the Contract Demand.
Monthly Energy Charge
3.03940 per kWh.
Embedded Energy Fixed Cost Charge
0.00000 per kWh of Renewable Resource On-Site Usage
Monthly Adjusted Renewable Capacity Credit(s)
See Table Nos.1, 2, 3, and Revised Exhibit 1 of Micron's Special Contract, dated March 9, 2022,
as amended.
Renewable Resource Cost
As defined in Revised Exhibit 1 of Micron's Special Contract, dated March 9, 2022, as amended.
Excess Generation Credit
As defined in Revised Exhibit 1 of Micron's Special Contract, dated March 9, 2022, as amended.
Administrative Charge
As defined in Revised Exhibit 1 of Micron's Special Contract, dated March 9, 2022, as amended.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 29-1
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 29-1
SCHEDULE 29
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
J. R. SIMPLOT COMPANY
POCATELLO, IDAHO
SPECIAL CONTRACT DATED JUNE 29, 2004
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees).
Contract Demand Charge
$3.25 per kW of Contract Demand
Demand Charge,
$14.88 per kW of Billing Demand but no less than the Contract Demand less 5,000 kW
Daily Excess Demand Charge
$1.301 per each kW over the Contract Demand
Energy Charge
3.12600 per kWh
Monthly Facilities Charge
Facilities installed beyond the Point of Delivery will be subject to the provisions of Rule M,
Facilities Charge Service.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 30-1
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 30-1
SCHEDULE 30
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
UNITED STATES DEPARTMENT OF ENERGY
IDAHO OPERATIONS OFFICE
SPECIAL CONTRACT DATED SEPTEMBER 15, 2021
CONTRACT NO. 47PA0420D0011
AVAILABILITY
This schedule is available for firm retail service of electric power and energy delivered for the
operations of the Department of Energy's facilities located at the Idaho National Engineering Laboratory
site, as provided in the Contract for Electric Service between the parties.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees).
1. Demand Charge, per kW of
Billing Demand $10.12
2. Energy Charge, per kWh 4.25340
SPECIAL CONDITIONS
1. Billing Demand. The Billing Demand shall be the average kW supplied during the 30-
minute period of maximum use during the month.
2. Power Factor Adjustment. When the Power Factor is less than 95 percent during the 30-
minute period of maximum load for the month, Company may adjust the measured Demand to determine
the Billing Demand by multiplying the measured kW of Demand by 0.95 and dividing by the actual Power
Factor.
MONTHLY ANTELOPE ASSET CHARGE ("AAC")
The AAC will be paid for the Company's investment in, and operation and maintenance expenses
associated with, specified transmission facilities required to provide service under the contract.
The Monthly AAC consists of two components:
1. PacifiCorp Pass-Through Charge (PPTC):
PPTC = (O&M x GAV) + (CEC)
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 32-1
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 32-1
SCHEDULE 32
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
J. R. SIMPLOT COMPANY
CALDWELL, IDAHO
SPECIAL CONTRACT DATED APRIL 8, 2015
SUMMER AND NON-SUMMER SEASONS
The summer season begins on June 1 of each year and ends on September 30 of each year.
The non-summer season begins on October 1 of each year and ends on May 31 of each year.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees).
Summer Non-Summer
Contract Demand Charge
per kW of Contract Demand $3.33 $3.33
Demand Charge
per kW of Billing Demand but no less
than the Contract Demand less 10,000 kW $19.80 $16.37
Daily Excess Demand Charge
per each kW over the Contract Demand $1.332 $1.332
Energy Charge
per kWh 3.07110 3.31750
Monthly Facilities Charge
Facilities installed beyond the Point of Delivery will be subject to the provisions of Rule M,
Facilities Charge Service.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 33-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 33-2
SCHEDULE 33
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
BRISBIE, LLC.
(Continued)
TIME PERIODS (Continued)
The holidays observed by the Company are New Year's Day (January 1), Memorial Day (last
Monday in May), Independence Day (July 4), Labor Day, Thanksgiving Day (fourth Thursday in
November), and Christmas Day (December 25). When New Year's Day, Independence Day, or
Christmas Day falls on a Sunday, the Monday immediately following that Sunday will be considered a
holiday.
SUMMER AND NON-SUMMER SEASONS
The summer season begins on June 1 of each year and ends on September 30 of each year.
The non-summer season begins on October 1 of each year and ends on May 31 of each year.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees).
Summer Non-summer
Service Charge, per month $415.00 $415.00
Basic Charge, per kW of
Basic Load Capacity $1.89 $1.89
Demand Charge, per kW of
Billing Demand $10.30 $8.86
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $1.61 n/a
Energy Charge, per kWh
On-Peak 5.25980 4.74040
Mid-Peak 5.25980 4.49580
Off-Peak 4.69320 4.29960
Embedded Energy Fixed Cost Rate, per kWh
On-Peak 0.69510 1.55690
Mid-Peak 0.69510 1.55690
Off-Peak 0.69510 1.55690
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 33-3
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 33-3
SCHEDULE 33
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
BRISBIE, LLC.
(Continued)
BLOCK 2
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set forth in
Schedule 91 (Energy Efficiency Rider), and Schedule 95 (Adjustment for Municipal Franchise Fees).
Terms used below have the meanings given to them in the Special Contract referenced above.
Daily Excess Demand Charge
$1.333 per each kW over the Contract Demand.
Excess Generation Credit
As defined in Revised Exhibit 3.1 of Brisbie, LLC's Special Contract, December 22, 2021 as
amended.
Monthly Contract Demand Charge
$3.33 per kW of Contract Demand.
Monthly Billing Demand Charge
$22.51 per kW of Billing Demand but not less than Minimum Monthly Billing Demand.
Minimum Monthly Billing Demand
The Minimum Monthly Billing Demand will be 20,000 kilowatts.
Monthly Adjusted Renewable Capacity Credit(s)
See Table Nos. 1, 2, 3, and Revised Exhibit 3.1 of Brisbie, LLC's Special Contract, dated
December 22, 2021, as amended.
Renewable Resource Cost
As included in the Monthly Contract Payment listed in Revised Exhibit 3.1 of Brisbie, LLC's Special
Contract, December 22, 2021, as amended.
Supplemental Energy Cost
As defined in Revised Exhibit 3.1 of Brisbie, LLC's Special Contract, December 22, 2021, as
amended.
Administrative Charge
As defined in Revised Exhibit 3.1 of Brisbie, LLC's Special Contract, December 22, 2021, as
amended.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 34-3
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 34-3
SCHEDULE 34
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
LAMB WESTON, INC.
(Continued)
SUMMER AND NON-SUMMER SEASONS
The summer season begins on June 1 of each year and ends on September 30 of each year. The
non-summer season begins on October 1 of each year and ends on May 31 of each year.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees).
Summer Non-summer
Service Charge, per month $415.00 $415.00
Basic Charge, per kW of
Basic Load Capacity $2.24 $2.24
Demand Charge, per kW of
Billing Demand $10.14 $8.72
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $1.61 n/a
Energy Charge, per kWh
On-Peak 5.27670 4.77020
Mid-Peak 5.27670 4.52580
Off-Peak 4.71340 4.32970
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective - January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 34-4
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 34-4
SCHEDULE 34
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
LAMB WESTON, INC.
(Continued)
BLOCK 2
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set forth in
Schedule 91 (Energy Efficiency Rider), and Schedule 95 (Adjustment for Municipal Franchise Fees).
Daily Excess Demand Charge
$1.332 per each kW over the Contract Demand.
Monthly Contract Demand Charge
$3.33 per kW of Contract Demand.
Monthly Billing Demand Charge
$24.45 per kW of Billing Demand but not less than Minimum Monthly Billing Demand.
Energy Charge
5.86940 per kWh of Block 2 Energy.
Minimum Monthly Billing Demand
The Minimum Monthly Billing Demand will be 20,000 kilowatts.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective - January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 40-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 40-2
SCHEDULE 40
NON-METERED GENERAL SERVICE
(Continued)
MONTHLY CHARGE
The average monthly kWh of energy usage shall be estimated by the Company, based on the
Customer's electric equipment and one-twelfth of the annual hours of operation thereof. Since the
service provided is non-metered, failure of the Customer's equipment will not be reason for a reduction
in the Monthly Charge. The Monthly Charge shall be computed at the following rate, and may also
include charges as set forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency
Rider), and Schedule 95 (Adjustment for Municipal Franchise Fees).
Energy Charge, per kWh 10.0770
Minimum Charge, per month $2.00
ADDITIONAL CHARGES
Applicable only to municipalities or agencies of federal, state, or county governments with an
authorized Point of Delivery having the potential of intermittent variations in energy usage.
Intermittent Usage Charge, per unit, per month $2.00
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 41-3
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 41-3
SCHEDULE 41
STREET LIGHTING SERVICE
(Continued)
SERVICE OPTIONS (Continued)
"A" - Idaho Power-Owned, Idaho Power-Maintained System (Continued)
Monthly Charges
The monthly charges are as follows, and may also include charges as set forth in
Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and
Schedule 95 (Adjustment for Municipal Franchise Fees).
Charges, per fixture (41A)
LED Fixture
Watt (Maximum) Lumen (Minimum) Base Rate
40 3,600 $12.18
85 7,200 $14.21
140 10,800 $16.29
200 18,000 $20.24
Non-Metered Service—Variable Energy
Energy Charge, per kWh 10.0770
Pole Charges
For Company-owned poles installed after October 5,1964 required to be
used for street lighting only:
Charge
Wood pole, per pole $1.81
Steel pole, per pole $7.18
Facilities Charges
Customers assessed a monthly facilities charge prior to June 1, 2004 will
continue to be assessed a monthly facilities charge in accordance with the charges
specified in Schedule 66.
Payment
The monthly bill rendered for service supplied hereunder is payable upon receipt
and becomes past due 15 days from the date on which rendered.
"B"— Customer-Owned, Idaho Power-Maintained System — Discontinued
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective—January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 41-4
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 41-4
SCHEDULE 41
STREET LIGHTING SERVICE
(Continued)
SERVICE OPTIONS (Continued)
"C" - Customer-Owned, Customer-Maintained System
The Customer's lighting system, including posts or standards, fixtures, initial installation of
fixtures and underground cables with suitable terminals for connection to the Company's
distribution system, is installed, owned, and maintained by the Customer. The Customer is
responsible for notifying the Company of any changes or additions to the lighting equipment or
loads being served under Option C — Non-Metered Service. Failure to notify the Company of
such changes or additions will result in the termination of non-metered service under Option C
and the requirement that service be provided under Option C - Metered Service.
All new Customer-owned lighting systems installed outside of Subdivisions on or after
January 1, 2012 are required to be metered in order to record actual energy usage.
Customer-owned systems installed prior to June 1, 2004 that are constructed, operated,
or modified in such a way as to allow for the potential or actual variation in energy usage may
have the estimated annual variations in energy usage charged the Non-Metered Service- Energy
Charge until the street lighting system is converted to Metered Service, or until the potential for
variations in energy usage has been eliminated, whichever is sooner.
Monthly Charges
The monthly charges are as follows, and may also include charges as set forth in
Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and
Schedule 95 (Adjustment for Municipal Franchise Fees). For non-metered service, the
average monthly kWh of energy usage shall be estimated by the Company based on the
total wattage of the Customer's lighting system and 4,059 hours of operation.
Non-Metered Service (41 C)
Energy Charge, per kWh 6.7270
Metered Service (41 CM)
Service Charge, per meter $5.59
Energy Charge, per kWh 6.7270
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 42-1
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 42-1
SCHEDULE 42
TRAFFIC CONTROL SIGNAL
LIGHTING SERVICE
APPLICABILITY
Service under this schedule is applicable to Electric Service required for the operation of traffic
control signal lights within the State of Idaho. Traffic control signal lamps are mounted on posts or
standards by means of brackets, mast arms, or cable.
CHARACTER OF SERVICE
The traffic control signal fixtures, including posts or standards, brackets, mast arm, cable,
lamps, control mechanisms, fixtures, service cable, and conduit to the point of, and with suitable
terminals for, connection to the Company's underground or overhead distribution system, are installed,
owned, maintained and operated by the Customer. Service is limited to the supply of energy only for
the operation of traffic control signal lights.
The installation of a meter to record actual energy consumption is required for all new traffic
control signal lighting systems installed on or after June 1, 2004. For traffic control signal lighting
systems installed prior to June 1, 2004 a meter may be installed to record actual usage upon the
mutual consent of the Customer and the Company.
MONTHLY CHARGE
The monthly kWh of energy usage shall be either the amount estimated by the Company based
on the number and size of lamps burning simultaneously in each signal and the average number of
hours per day the signal is operated, or the actual meter reading as applicable. The Monthly Charge
shall be computed at the following rate, and may also include charges as set forth in Schedule 55
(Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95 (Adjustment for
Municipal Franchise Fees).
Energy Charge, per kWh 8.0430
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 2025 1221 West Idaho Street, Boise, Idaho

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-24-07
IDAHO POWER COMPANY
ATTACHMENT NO. 2
TARIFF IN LEGISLATIVE FORMAT

Idaho Power Company 9Fig+Ral-First Revised Sheet No. 1-2
Cancels
I.P.U.C. No. 30, Tariff No. 101EnghteeRth Revised0riginal Sheet No. 1-2
SCHEDULE 1
RESIDENTIAL SERVICE
STANDARD PLAN
(Continued)
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 54 (Fixed Cost Adjustment), Schedule 55 (Power Cost Adjustment), Schedule 91
(Energy Efficiency Rider), Schedule 95 (Adjustment for Municipal Franchise Fees), Schedule 96 (Blaine
County Surcharge to Fund the Undergrounding of Certain Facilities), and Schedule 98 (Residential and
Small Farm Energy Credit).
Summer Non-summer
Service Charge, per month $10.0015.00 $10.0015.00
Energy Charge, per kWh
First 800 kWh 10� 108210.3671¢ -8.89589.12360
801-2000 kWh 12 15 012.46590 9.807310.05850
All Additional kWh Over 2000 14.438514.80820 -i 0.861511.13970
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company GFig+aal-First Revised Sheet No. 3-1
Cancels
I.P.U.C. No. 30, Tariff No. 101 Forst RevisecOriginal Sheet No. 3-1
SCHEDULE 3
MASTER-METERED MOBILE HOME PARK
RESIDENTIAL SERVICE
AVAILABILITY
Service under this schedule is available to master-metered mobile home parks included on the
Company's list of "grandfathered" mobile home parks on file with the Idaho Public Utilities Commission
receiving electric service under Schedule 1 as of March 20, 2009. Customers included on the Company's
list of "grandfathered" mobile home parks as of March 20, 2009 will automatically be transferred to this
Schedule on their next regularly scheduled cycle read date that occurs on or after March 21, 2009.
APPLICABILITY
Service under this schedule is applicable to Electric Service provided to a master-metered
residential mobile home park for residential service for general domestic uses, including single phase
motors of 7'/2 horsepower rating or less. This schedule is not applicable to standby service or shared
service.
TYPE OF SERVICE
The type of service provided under this schedule is single phase, alternating current at
approximately 120 or 240 volts and 60 cycles, supplied through one meter at one Point of Delivery.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges and may also include charges as set
forth in Schedule 54 (Fixed Cost Adjustment), Schedule 55 (Power Cost Adjustment), Schedule 91
(Energy Efficiency Rider), Schedule 95 (Adjustment for Municipal Franchise Fees), Schedule 96 (Blaine
County Surcharge to Fund the Undergrounding of Certain Facilities), and Schedule 98 (Residential and
Small Farm Energy Credit):
Service Charge, per month $10.0015.00
Energy Charge, per kWh
all kWh 40-384411.11840
Minimum Charge
The monthly Minimum Charge shall be the sum of the Service Charge, the Energy Charge, and
the Power Cost Adjustment.
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No.36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9Fig+Ral-First Revised Sheet No. 5-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 Third RevusecOriginal Sheet No. 5-2
SCHEDULE 5
RESIDENTIAL SERVICE
TIME-OF-USE PLAN
(OPTIONAL)
(Continued)
TIME PERIODS
The time periods are defined as follows. All times are stated in Mountain Time.
Summer Season
On-Peak: 7:00 p.m. to 11:00 pm. Monday through Saturday, except holidays
Mid-Peak 3:00 p.m. to 7:00 p.m. Monday through Saturday, except holidays
Off-Peak: 11:00 p.m. to 3:00 p.m. Monday through Saturday and all hours on Sunday and
holidays
Non-summer Season
On-Peak: 6:00 a.m. to 9:00 a.m. and 5:00 p.m. to 8:00 p.m. Monday through Saturday,
except holidays
Off-Peak: 9:00 a.m. to 5:00 p.m. and 8:00 p.m. to 6:00 a.m. Monday through Saturday and
all hours on Sunday and holidays
Holidays are New Year's Day (January 1), Memorial Day (last Monday in May), Independence
Day (July 4), Labor Day (first Monday in September), Thanksgiving Day (fourth Thursday in November),
and Christmas Day (December 25). When New Year's Day, Independence Day, or Christmas Day falls
on Sunday, the Monday immediately following that Sunday will be considered a holiday.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 54 (Fixed Cost Adjustment), Schedule 55 (Power Cost Adjustment), Schedule 91
(Energy Efficiency Rider), Schedule 95 (Adjustment for Municipal Franchise Fees), Schedule 96 (Blaine
County Surcharge to Fund the Undergrounding of Certain Facilities), and Schedule 98 (Residential and
Small Farm Energy Credit).
Summer Non-summer
Service Charge, per month $10.0015.00 $10.0015.00
Energy Charge, per kWh
On-Peak 24.647225.7339 12.778713.34210
Mid-Peak 12.323812.86720 n/a
Off-Peak _6.16 186.43350 8.51918.89470
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 6-9
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 6-9
SCHEDULE 6
RESIDENTIAL SERVICE
ON-SITE GENERATION
(Continued)
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set forth
in Schedule 54 (Fixed Cost Adjustment), Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy
Efficiency Rider), Schedule 95 (Adjustment for Municipal Franchise Fees), Schedule 96 (Blaine County
Surcharge to Fund the Undergrounding of Certain Facilities), and Schedule 98 (Residential and Small Farm
Energy Credit).
The following rate structure and charges are subject to change upon Commission approval:
STANDARD RATES (DEFAULT)
Summer Non-summer
Service Charge, per month $10.0015.00 $10.0015.00
Energy Charge, per kWh
First 800 kWh 10.108210.3671¢ 8.89589.12360
801-2000 kWh 12.154612.46590 $807310.0585¢
All Additional kWh Over 2000 14438514.80820 10.861511.13970
TIME-OF-USE RATES (OPTIONAL)
Summer Non-summer
Service Charge, per month $10.0015.00 $10.0015.00
Energy Charge, per kWh
On-Peak 24.647225.73390 12.778713.34210
Mid-Peak 12.323812.86720 n/a
Off-Peak _ 6.16186.43350 52�8.89470
EXPORT CREDIT RATE
The following rate structure and credits are subject to change upon Commission approval:
Summer Non-summer
Export Credit Rate, per kWh
On-Peak 16.9966¢ 4.8365¢
Off-Peak 5.65330
4.83650
PAYMENT
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 R 36 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 6-9
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 6-9
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 R 36 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9Fig+Ral-First Revised Sheet No. 7-2
Cancels
I.P.U.C. No. 30, Tariff No. 101Seyenteenth Reyiso.dOriginal Sheet No. 7-2
SCHEDULE 7
SMALL GENERAL SERVICE
(Continued)
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 54 (Fixed Cost Adjustment), Schedule 55 (Power Cost Adjustment), Schedule 91
(Energy Efficiency Rider), Schedule 95 (Adjustment for Municipal Franchise Fees), Schedule 96 (Blaine
County Surcharge to Fund the Undergrounding of Certain Facilities), and Schedule 98 (Residential and
Small Farm Energy Credit).
Summer Non-summer
Service Charge, per month $25.00 $25.00
Energy Charge, per kWh
First 300 kWh 6.74047.70420 6.74047.70420
All Additional kWh 7.70278.80420 6.74217.7061¢
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company First Revised Sheet No. 8-8
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 8-8
SCHEDULE8
SMALL GENERAL SERVICE
ON-SITE GENERATION
(Continued)
MONTHLY CHARGE (Continued)
The following charges are subject to change upon Commission approval:
Summer Non-summer
Service Charge, per month $25.00 $25.00
Energy Charge, per kWh
First 300 kWh 6.74047.70420 6.74047.70420
All Additional kWh 7.70278.80420 6.74217.7061¢
EXPORT CREDIT RATE
The following rate structure and credits are subject to change upon Commission approval:
Summer Non-summer
Export Credit Rate, per kWh
On-Peak 16.99660 4.83650
Off-Peak —5.65330 4.83650
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 R 36 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9Fig+Ral-First Revised Sheet No. 9-4
Cancels
I.P.U.C. No. 30, Tariff No. 101 Fe meth+" R&A-sedOriginal Sheet No. 9-4
SCHEDULE 9
LARGE GENERAL SERVICE
(Continued)
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), Schedule 95
(Adjustment for Municipal Franchise Fees), Schedule 96 (Blaine County Surcharge to Fund the
Undergrounding of Certain Facilities), and Schedule 98 (Residential and Small Farm Energy Credit).
SECONDARY SERVICE - STANDARD RATES Summer Non-summer
(DEFAULT)
Service Charge, per month $25.00 $25.00
Basic Charge, per kW of Basic Load Capacity
Basic Load Capacity $4-491.59
$4481.59
Demand Charge, per kW of Billing Demand
Billing Demand $7- 68.20
$6-.046.47
Energy Charge, per kWh
All kWh 5.15485.52380
4.97185.3281¢
SECONDARY SERVICE -TIME-OF-USE Summer Non-summer
(OPTIONAL)
Service Charge, per month $25.00 $25.00
Basic Charge, per kW of Basic Load Capacity
Basic Load Capacity $4-.481.59
$4 91.59
Demand Charge, per kW of Billing Demand
Billing Demand $7- 68.20
$6 046.47
Energy Charge, per kWh
On-Peak 5.51495.9101¢
5.25725.63390
Mid-Peak 5.51495.9101¢
5.02185.3817¢
Off-Peak 4.97005.32620
4.833455.18090
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No.36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective -January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9Fig+Ral-First Revised Sheet No. 9-5
Cancels
I.P.U.C. No. 30, Tariff No. 101Seyenteenth Reyiso.dOriginal Sheet No. 9-5
SCHEDULE 9
LARGE GENERAL SERVICE
(Continued)
PRIMARY SERVICE Summer Non-summer
Service Charge, per month $340.00 $340.00
Basic Charge, per kW of
Basic Load Capacity $4-.-T31.85 $4.31.85
Demand Charge, per kW of
Billing Demand $7.89-8.44 $7 488.00
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $1.49-1.59 n/a
Energy Charge, per kWh
On-Peak 5.09755.44940
4.62954.94890
Mid-Peak 5.09755.44940
4.40204.70580
Off-Peak 4.57044.88580
4.21964.51080
TRANSMISSION SERVICE Summer Non-summer
Service Charge, per month $340.00 $340.00
Basic Charge, per kW of
Basic Load Capacity $4-831.10 $4-031.10
Demand Charge, per kW of
Billing Demand $6 9-57.44 $6-0-96.52
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $1.49-1.59 n/a
Energy Charge, per kWh
On-Peak 5-02395.37580
453134.84870
Mid-Peak 5.02395.37580
4.30364.60500
Off-Peak 4.49084.80540
4-12104.40970
PAYMENT
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective -January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company GFigiRal First Revised Sheet No. 15-2
Cancels
I.P.U.C. No. 30, Tariff No. 101Seyenteenth RevisodOriginal Sheet No. 15-2
SCHEDULE 15
DUSK TO DAWN CUSTOMER
LIGHTING
(Continued)
NEW FACILITIES
Where facilities of the Company are not presently available for a lighting fixture installation
which will provide satisfactory lighting service for the Customer's Premises, the Company may install
overhead or underground secondary service facilities, including secondary conductor, poles, anchors,
etc., a distance not to exceed 300 feet to supply the desired service, all in accordance with the charges
specified below.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees).
1. Monthly Per Unit Charge on existing facilities:
AREA LIGHTING
LED Fixture
Watt (Maximum) Lumen (Minimum) Base Rate
40 3,600 $ 9-459.80
85 7,200 W.6011.90
200 18,000 $16.6117.20
FLOOD LIGHTING
LED Fixture
Watt (Maximum) Lumen (Minimum) Base Rate
85 8,100 $18.7619.43
150 18,000 $20.6721.42
300 32,000 $24.3125.18
2. For New Facilities Installed Before June 1, 2004: The Monthly Charge for New Facilities
installed prior to June 1, 2004, will continue to be assessed a monthly facilities charge in accordance
with the changes specified in Schedule 66.
3. For New Facilities Installed On or After June 1, 2004: The non-refundable charge for
New Facilities to be installed, such as underground service, overhead secondary conductor, poles,
anchors, etc., shall be equal to the work order cost.
PAYMENT
The monthly bill for service supplied hereunder is payable upon receipt, and becomes past due
15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective—January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRal First Revised Sheet No. 19-3
Cancels
I.P.U.C. No. 30, Tariff No. 101T"irteeRth RevisedOriginal Sheet No. 19-3
SCHEDULE 19
LARGE POWER SERVICE
(Continued)
FACILITIES BEYOND THE POINT OF DELIVERY
At the Customer's request and at the option of the Company, transformers and other facilities
installed beyond the Point of Delivery to provide Primary or Transmission Service may be owned,
operated, and maintained by the Company in consideration of the Customer paying a Facilities Charge
to the Company. This service is provided under the provisions set forth in Rule M, Facilities Charge
Service.
POWER FACTOR ADJUSTMENT
Where the Customer's Power Factor is less than 90 percent, as determined by measurement
under actual load conditions,the Company may adjust the kW measured to determine the Billing Demand
by multiplying the measured kW by 90 percent and dividing by the actual Power Factor.
TEMPORARY SUSPENSION
When a Customer has properly invoked Rule G, Temporary Suspension of Demand, the Basic
Load Capacity, the Billing Demand, and the On-Peak Billing Demand shall be prorated based on the
period of such suspension in accordance with Rule G. In the event the Customer's metered demand is
less than 1,000 kW during the period of such suspension, the Basic Load Capacity and Billing Demand
will be set equal to 1,000 kW for purposes of determining the Customer's Monthly Charge.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), Schedule 95
(Adjustment for Municipal Franchise Fees), and Schedule 96 (Blaine County Surcharge to Fund the
Undergrounding of Certain Facilities).
SECONDARY SERVICE Summer Non-summer
Service Charge, per month $85.00 $85.00
Basic Charge, per kW of
Basic Load Capacity $4 902.04 $4 902.04
Demand Charge, per kW of
Billing Demand $9 90-10.60 $7-.W8.54
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $1.71 1.83 n/a
Energy Charge, per kWh
On-Peak 5.64506.04670
5.11195.4747�
Mid-Peak 5.64506.04670
4.88295.23040
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No.36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRal First Revised Sheet No. 19-3
Cancels
I.P.U.C. No. 30, Tariff No. 101T"irteeRth RevisedOriginal Sheet No. 19-3
Off-Peak 5.11975.4841¢
4.70005.03450
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No.36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRal First Revised Sheet No. 19-4
Cancels
I.P.U.C. No. 30, Tariff No. 101S;xteeRth Reyiso.dOriginal Sheet No. 19-4
SCHEDULE 19
LARGE POWER SERVICE
(Continued)
MONTHLY CHARGE (Continued)
PRIMARY SERVICE Summer Non-summer
Service Charge, per month $415.00 $415.00
Basic Charge, per kW of $2-.092.24 $2-.092.24
Basic Load Capacity
Demand Charge, per kW of $9-.4710.14 $8-148.72
Billing Demand
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $4-501.61 n/a
Energy Charge, per kWh
On-Peak 4.92535.27670
4.452604.7702�
Mid-Peak 4.92535.27670
T 2444.52580
Off-Peak 4.39954.71340
4.04144.32970
TRANSMISSION SERVICE Summer Non-summer
Service Charge, per month $415.00 $415.00
Basic Charge, per kW of
Basic Load Capacity $4-761.89 $4-.-761.89
Demand Charge, per kW of
Billing Demand $9-.6410.30 $8-.2-78.86
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $1.50-1.61 n/a
Energy Charge, per kWh
On-Peak 4.90865.25980
4.42394.74040
Mid-Peak 4.90865.25980
4.19564.4958¢
Off-Peak 4.37994.69320
4.01254.29960
PAYMENT
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRal First Revised Sheet No. 19-4
Cancels
I.P.U.C. No. 30, Tariff No. 101S;xteeRth [ eyiso.dOriginal Sheet No. 19-4
The monthly bill for service supplied hereunder is payable upon receipt, and becomes past due
15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company9r+gina-First Revised Sheet No. Sheet No. 20-6
Cancels
I.P.U.C. No. 30, Tariff No. 101 Corot Revused0riginal Sheet No. 20-6
SCHEDULE 20
SPECULATIVE HIGH-DENSITY LOAD
(Continued)
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 91 (Energy Efficiency Rider), and Schedule 95 (Adjustment for Municipal Franchise
Fees).
Large General Service Rates
PRIMARY SERVICE Summer Non-summer
Service Charge, per month $340.00 $340.00
Basic Charge, per kW of $4-.7-31.85 $4-.7-31.85
Basic Load Capacity
Demand Charge, per kW of $8—.N8.98 $7.988.54
Billing Demand
Energy Charge, per kWh
On-Peak 8.87709.22890
6 4641-6.78050
Mid-Peak 11� r 7011.94890
8.20288.50660
Off-Peak 6.57656.89190
6.99637.19750
TRANSMISSION SERVICE Summer Non-summer
Service Charge, per month $340.00 $340.00
Basic Charge, per kW of
Basic Load Capacity $4-.031.10 $4-.031.10
Demand Charge, per kW of
Billing Demand $7 457.98 $6-.597.06
Energy Charge, per kWh
On-Peak 8.80349.15530
6.36296.68030
Mid-Peak 41.523411.87530
8.10448.4058¢
Off-Peak 6.49696.81150
6.80777.0964¢
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRaLFirst Revised Sheet No. 20-7
Cancels
I.P.U.C. No. 30, Tariff No. 101 Forst RevisecOriginal Sheet No. 20-7
SCHEDULE 20
SPECULATIVE HIGH-DENSITY LOAD
(Continued)
MONTHLY CHARGE (Continued)
Large Power Service Rates
PRIMARY SERVICE Summer Non-summer
Service Charge, per month $415.00 $415.00
Basic Charge, per kW of $2-.G92.24 $2-492.24
Basic Load Capacity
Demand Charge, per kW of $9�710.67 $8-649.25
Billing Demand
Energy Charge, per kWh
On-Peak 8.69969.05100
6.27996.5966¢
Mid-Peak 11�11.77100
8.02008.32140
Off-Peak 6.40046.71430
6.72297.01120
TRANSMISSION SERVICE Summer Non-summer
Service Charge, per month $415.00 $415.00
Basic Charge, per kW of
Basic Load Capacity $4.7-61.89 $4.7-61.89
Demand Charge, per kW of
Billing Demand $48.11 10.83 $8-.7-79.39
Energy Charge, per kWh
On-Peak 8.68299.0341¢
6.25086.56680
Mid-Peak 11.402911.7541¢
7.994 28.29140
Off-Peak 6.38086.6941¢
6.69406.9811¢
PAYMENT
The monthly bill for service supplied hereunder is payable upon receipt, and becomes past due
15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRaLFirst Revised Sheet No. 24-3
Cancels
I.P.U.C. No. 30, Tariff No. 101Seyenteenth RevisodOriginal Sheet No. 24-3
SCHEDULE 24
AGRICULTURAL IRRIGATION
SERVICE
(Continued)
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), Schedule 95
(Adjustment for Municipal Franchise Fees), Schedule 96 (Blain County Surcharge to Fund the
Undergrounding of Certain Facilities), and Schedule 98 (Residential and Small Farm Energy Credit).
SECONDARY SERVICE In-Season Out-of-Season
Service Charge, per month $30.00 $6.00
Demand Charge, per kW of
Billing Demand $44.0615.42 n/a
Energy Charge
All kWh 5.72656.28190
6.72897.38070
TRANSMISSION SERVICE In-Season Out-of-Season
Service Charge, per month $415.00 $6.00
Demand Charge, per kW of
Billing Demand $43.2714.56 n/a
Energy Charge
All kWh 5:-46496.0163¢
6:42157.0437¢
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042
Timothy E. Tatum, Vice President, Regulatory Affairs
Effective—January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company GFigiRaLFirst Revised Sheet No. 26-1
Cancels
I.P.U.C. No. 30, Tariff No. 101S;xteeRth Reyiso.dOriginal Sheet No. 26-1
SCHEDULE 26
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
MICRON TECHNOLOGY, INC.
BOISE, IDAHO
SPECIAL CONTRACT DATED MARCH 9, 2022, AMENDED MAY 31, 2023
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees). Terms used below have the meanings given to them in the
Special Contract referenced above.
Monthly Contract Demand Charge
$34�3.47 per kW of Contract Demand.
Monthly Billing Demand Charge
$a-6-:69 &31 per kW of Billing Demand but not less than Minimum Monthly Billing Demand.
Minimum Monthly Billing Demand
The Minimum Monthly Billing Demand will be 25,000 kilowatts.
Daily Excess Demand Charge
$a-2441.375 per each kW over the Contract Demand.
Monthly Energy Charge
3-0394.3.03940 per kWh.
Embedded Energy Fixed Cost Charge
0.00000 per kWh of Renewable Resource On-Site Usage
Monthly Adjusted Renewable Capacity Credit(s)
See Table Nos.1, 2, 3, and Revised Exhibit 1 of Micron's Special Contract, dated March 9, 2022,
as amended.
Renewable Resource Cost
As defined in Revised Exhibit 1 of Micron's Special Contract, dated March 9, 2022, as amended.
Excess Generation Credit
As defined in Revised Exhibit 1 of Micron's Special Contract, dated March 9, 2022, as amended.
Administrative Charge
As defined in Revised Exhibit 1 of Micron's Special Contract, dated March 9, 2022, as amended.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRaLFirst Revised Sheet No. 29-1
Cancels
I.P.U.C. No. 30, Tariff No. 101 FifteeRth ReyisedOriginal Sheet No. 29-1
SCHEDULE 29
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
J. R. SIMPLOT COMPANY
POCATELLO, IDAHO
SPECIAL CONTRACT DATED JUNE 29, 2004
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees).
Contract Demand Charge
$344 .25 per kW of Contract Demand
Demand Charge,
$4-4-.2-314.88 per kW of Billing Demand but no less than the Contract Demand less 5,000 kW
Daily Excess Demand Charge
$4—. ?441.301 per each kW over the Contract Demand
Energy Charge
`'�3.12600 per kWh
Monthly Facilities Charge
Facilities installed beyond the Point of Delivery will be subject to the provisions of Rule M,
Facilities Charge Service.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No.36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9r+giRalFirst Revised Sheet No. 30-1
Cancels
I.P.U.C. No. 30, Tariff No. 101co„enteeRth Q�Original Sheet No. 30-1
SCHEDULE 30
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
UNITED STATES DEPARTMENT OF ENERGY
IDAHO OPERATIONS OFFICE
SPECIAL CONTRACT DATED SEPTEMBER 15, 2021
CONTRACT NO. 47PA0420D0011
AVAILABILITY
This schedule is available for firm retail service of electric power and energy delivered for the
operations of the Department of Energy's facilities located at the Idaho National Engineering Laboratory
site, as provided in the Contract for Electric Service between the parties.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees).
1. Demand Charge, per kW of
Billing Demand $9-.7-510.12
2. Energy Charge, per kWh 4.09514.25340
SPECIAL CONDITIONS
1. Billing Demand. The Billing Demand shall be the average kW supplied during the 30-
minute period of maximum use during the month.
2. Power Factor Adjustment. When the Power Factor is less than 95 percent during the 30-
minute period of maximum load for the month, Company may adjust the measured Demand to determine
the Billing Demand by multiplying the measured kW of Demand by 0.95 and dividing by the actual Power
Factor.
MONTHLY ANTELOPE ASSET CHARGE ("AAC")
The AAC will be paid for the Company's investment in, and operation and maintenance expenses
associated with, specified transmission facilities required to provide service under the contract.
The Monthly AAC consists of two components:
1. PacifiCorp Pass-Through Charge (PPTC):
PPTC = (O&M x GAV) + (CEC)
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective — January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company Original First Revised Sheet No. 32-1
Cancels
I.P.U.C. No. 30, Tariff No. 101 Sixth Reyose`[Original Sheet No. 32-1
SCHEDULE 32
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
J. R. SIMPLOT COMPANY
CALDWELL, IDAHO
SPECIAL CONTRACT DATED APRIL 8, 2015
SUMMER AND NON-SUMMER SEASONS
The summer season begins on June 1 of each year and ends on September 30 of each year.
The non-summer season begins on October 1 of each year and ends on May 31 of each year.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees).
Summer Non-Summer
Contract Demand Charge
per kW of Contract Demand _$3-.443.33 $3-.443.33
Demand Charge
per kW of Billing Demand but no less
than the Contract Demand less 10,000 kW $1:4919.80 $15.2316.37
Daily Excess Demand Charge
per each kW over the Contract Demand $4 2441.332 $4-2441.332
Energy Charge
per kWh 2.86753.07110
3 53.31750
Monthly Facilities Charge
Facilities installed beyond the Point of Delivery will be subject to the provisions of Rule M,
Facilities Charge Service.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042
Timothy E. Tatum, Vice President, Regulatory Affairs
Effective—January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRaLFirst Revised Sheet No. 33-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 33-2
SCHEDULE 33
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
BRISBIE, LLC.
(Continued)
TIME PERIODS (Continued)
The holidays observed by the Company are New Year's Day (January 1), Memorial Day (last
Monday in May), Independence Day (July 4), Labor Day, Thanksgiving Day (fourth Thursday in
November), and Christmas Day (December 25). When New Year's Day, Independence Day, or
Christmas Day falls on a Sunday, the Monday immediately following that Sunday will be considered a
holiday.
SUMMER AND NON-SUMMER SEASONS
The summer season begins on June 1 of each year and ends on September 30 of each year.
The non-summer season begins on October 1 of each year and ends on May 31 of each year.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees).
Summer Non-summer
Service Charge, per month $415.00 $415.00
Basic Charge, per kW of
Basic Load Capacity $4-.761.89 $4 T61.89
Demand Charge, per kW of
Billing Demand $9-.6410.30 $9-.2-78.86
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $1.50-1.61 n/a
Energy Charge, per kWh
On-Peak 4.90865.25980
4.42394.74040
Mid-Peak 490865.25980
4.19564.49580
Off-Peak 4-3994.69320
4.01254.29960
Embedded Energy Fixed Cost Rate, per kWh
On-Peak 0.69510 1.55690
Mid-Peak 0.69510 1.55690
Off-Peak 0.69510 1.55690
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRal First Revised Sheet No. 33-3
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 33-3
SCHEDULE 33
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
BRISBIE, LLC.
(Continued)
BLOCK 2
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set forth in
Schedule 91 (Energy Efficiency Rider), and Schedule 95 (Adjustment for Municipal Franchise Fees).
Terms used below have the meanings given to them in the Special Contract referenced above.
Daily Excess Demand Charge
$4 2441.333 per each kW over the Contract Demand.
Excess Generation Credit
As defined in Revised Exhibit 3.1 of Brisbie, LLC's Special Contract, December 22, 2021 as
amended.
Monthly Contract Demand Charge
$3443.33 per kW of Contract Demand.
Monthly Billing Demand Charge
$24-0422.51 per kW of Billing Demand but not less than Minimum Monthly Billing Demand.
Minimum Monthly Billing Demand
The Minimum Monthly Billing Demand will be 20,000 kilowatts.
Monthly Adjusted Renewable Capacity Credit(s)
See Table Nos. 1, 2, 3, and Revised Exhibit 3.1 of Brisbie, LLC's Special Contract, dated
December 22, 2021, as amended.
Renewable Resource Cost
As included in the Monthly Contract Payment listed in Revised Exhibit 3.1 of Brisbie, LLC's Special
Contract, December 22, 2021, as amended.
Supplemental Energy Cost
As defined in Revised Exhibit 3.1 of Brisbie, LLC's Special Contract, December 22, 2021, as
amended.
Administrative Charge
As defined in Revised Exhibit 3.1 of Brisbie, LLC's Special Contract, December 22, 2021, as
amended.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No.36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective -January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRaLFirst Revised Sheet No. 34-3
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 34-3
SCHEDULE 34
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
LAMB WESTON, INC.
(Continued)
SUMMER AND NON-SUMMER SEASONS
The summer season begins on June 1 of each year and ends on September 30 of each year. The
non-summer season begins on October 1 of each year and ends on May 31 of each year.
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set
forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95
(Adjustment for Municipal Franchise Fees).
Summer Non-summer
Service Charge, per month $415.00 $415.00
Basic Charge, per kW of
Basic Load Capacity $2.09-2.24 $2-.092.24
Demand Charge, per kW of
Billing Demand $9-.710.14 $8448.72
On-Peak Demand Charge, per kW of
On-Peak Billing Demand $1.50-1.61 n/a
Energy Charge, per kWh
On-Peak 4.92535.27670
4.45264.77020
Mid-Peak 4.92535.27670
.`'��444.52580
Off-Peak 4.39954.71340
4.04144.32970
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective - January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRaLFirst Revised Sheet No. 34-4
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 34-4
SCHEDULE 34
IDAHO POWER COMPANY
ELECTRIC SERVICE RATE
FOR
LAMB WESTON, INC.
(Continued)
BLOCK 2
MONTHLY CHARGE
The Monthly Charge is the sum of the following charges, and may also include charges as set forth in
Schedule 91 (Energy Efficiency Rider), and Schedule 95 (Adjustment for Municipal Franchise Fees).
Daily Excess Demand Charge
$4 2441.332 per each kW over the Contract Demand.
Monthly Contract Demand Charge
$3443.33 per kW of Contract Demand.
Monthly Billing Demand Charge
$22.8524.45 per kW of Billing Demand but not less than Minimum Monthly Billing Demand.
Energy Charge
5.8694.5.86940 per kWh of Block 2 Energy.
Minimum Monthly Billing Demand
The Minimum Monthly Billing Demand will be 20,000 kilowatts.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective - January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRal First Revised Sheet No. 40-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 FifteeRth ReyisedOriginal Sheet No. 40-2
SCHEDULE 40
NON-METERED GENERAL SERVICE
(Continued)
MONTHLY CHARGE
The average monthly kWh of energy usage shall be estimated by the Company, based on the
Customer's electric equipment and one-twelfth of the annual hours of operation thereof. Since the
service provided is non-metered, failure of the Customer's equipment will not be reason for a reduction
in the Monthly Charge. The Monthly Charge shall be computed at the following rate, and may also
include charges as set forth in Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency
Rider), and Schedule 95 (Adjustment for Municipal Franchise Fees).
Energy Charge, per kWh 9.37710.0770
Minimum Charge, per month $2.00
ADDITIONAL CHARGES
Applicable only to municipalities or agencies of federal, state, or county governments with an
authorized Point of Delivery having the potential of intermittent variations in energy usage.
Intermittent Usage Charge, per unit, per month $2.00
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No.36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRaLFirst Revised Sheet No. 41-3
Cancels
I.P.U.C. No. 30, Tariff No. 101 FifteeRth ReyisedOriginal Sheet No. 41-3
SCHEDULE 41
STREET LIGHTING SERVICE
(Continued)
SERVICE OPTIONS (Continued)
"A" - Idaho Power-Owned, Idaho Power-Maintained System (Continued)
Monthly Charges
The monthly charges are as follows, and may also include charges as set forth in
Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and
Schedule 95 (Adjustment for Municipal Franchise Fees).
Charges, per fixture (41A)
LED Fixture
Watt (Maximum) Lumen (Minimum) Base Rate
40 3,600 $41.4812.18
85 7,200 $43.3814.21
140 10,800 $15.3416.29
200 18,000 $19.0620.24
Non-Metered Service—Variable Energy
Energy Charge, per kWh 9 37710.0770
Pole Charges
For Company-owned poles installed after October 5,1964 required to be
used for street lighting only:
Charge
Wood pole, per pole $1.81
Steel pole, per pole $7.18
Facilities Charges
Customers assessed a monthly facilities charge prior to June 1, 2004 will
continue to be assessed a monthly facilities charge in accordance with the charges
specified in Schedule 66.
Payment
The monthly bill rendered for service supplied hereunder is payable upon receipt
and becomes past due 15 days from the date on which rendered.
"B"— Customer-Owned, Idaho Power-Maintained System — Discontinued
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective—January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company 9rigiRal First Revised Sheet No. 41-4
Cancels
I.P.U.C. No. 30, Tariff No. 101 FifteeRth ReyisedOriginal Sheet No. 41-4
SCHEDULE 41
STREET LIGHTING SERVICE
(Continued)
SERVICE OPTIONS (Continued)
"C" - Customer-Owned, Customer-Maintained System
The Customer's lighting system, including posts or standards, fixtures, initial installation of
fixtures and underground cables with suitable terminals for connection to the Company's
distribution system, is installed, owned, and maintained by the Customer. The Customer is
responsible for notifying the Company of any changes or additions to the lighting equipment or
loads being served under Option C — Non-Metered Service. Failure to notify the Company of
such changes or additions will result in the termination of non-metered service under Option C
and the requirement that service be provided under Option C - Metered Service.
All new Customer-owned lighting systems installed outside of Subdivisions on or after
January 1, 2012 are required to be metered in order to record actual energy usage.
Customer-owned systems installed prior to June 1, 2004 that are constructed, operated,
or modified in such a way as to allow for the potential or actual variation in energy usage may
have the estimated annual variations in energy usage charged the Non-Metered Service- Energy
Charge until the street lighting system is converted to Metered Service, or until the potential for
variations in energy usage has been eliminated, whichever is sooner.
Monthly Charges
The monthly charges are as follows, and may also include charges as set forth in
Schedule 55 (Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and
Schedule 95 (Adjustment for Municipal Franchise Fees). For non-metered service, the
average monthly kWh of energy usage shall be estimated by the Company based on the
total wattage of the Customer's lighting system and 4,059 hours of operation.
Non-Metered Service (41 C)
Energy Charge, per kWh 6.3396.7270
Metered Service (41 CM)
Service Charge, per meter $5.59
Energy Charge, per kWh 6.3396.7270
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

Idaho Power Company GF al-First Revised Sheet No. 42-1
Cancels
I.P.U.C. No. 30, Tariff No. 101 FifteeRth ReyisedOriginal Sheet No. 42-1
SCHEDULE 42
TRAFFIC CONTROL SIGNAL
LIGHTING SERVICE
APPLICABILITY
Service under this schedule is applicable to Electric Service required for the operation of traffic
control signal lights within the State of Idaho. Traffic control signal lamps are mounted on posts or
standards by means of brackets, mast arms, or cable.
CHARACTER OF SERVICE
The traffic control signal fixtures, including posts or standards, brackets, mast arm, cable,
lamps, control mechanisms, fixtures, service cable, and conduit to the point of, and with suitable
terminals for, connection to the Company's underground or overhead distribution system, are installed,
owned, maintained and operated by the Customer. Service is limited to the supply of energy only for
the operation of traffic control signal lights.
The installation of a meter to record actual energy consumption is required for all new traffic
control signal lighting systems installed on or after June 1, 2004. For traffic control signal lighting
systems installed prior to June 1, 2004 a meter may be installed to record actual usage upon the
mutual consent of the Customer and the Company.
MONTHLY CHARGE
The monthly kWh of energy usage shall be either the amount estimated by the Company based
on the number and size of lamps burning simultaneously in each signal and the average number of
hours per day the signal is operated, or the actual meter reading as applicable. The Monthly Charge
shall be computed at the following rate, and may also include charges as set forth in Schedule 55
(Power Cost Adjustment), Schedule 91 (Energy Efficiency Rider), and Schedule 95 (Adjustment for
Municipal Franchise Fees).
Energy Charge, per kWh 7..3468.0430
PAYMENT
The monthly bill rendered for service supplied hereunder is payable upon receipt, and becomes
past due 15 days from the date on which rendered.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36042 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective —January 1, 20245 1221 West Idaho Street, Boise, Idaho

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-24-07
IDAHO POWER COMPANY
ATTACHMENT NO. 3
SUMMARY OF REVENUE IMPACT

Idaho Power Company
Calculation of Revenue Impact
State of Idaho
IPC-E-24-07
Filed May 31,2024
Summary of Revenue Impact
Current Base Revenue to Proposed Base Revenue
Total Percent
Rate Average Normalized Current Adjustments Proposed Change
Line Sch. Number of Energy Base Mills to Base Base Mills Base to Base
No Tariff Description No. Customers(') (kWh)(') Revenue Per kWh Revenue Revenue Per kWh Revenue(2)
Uniform Tariff Rates:
1 Residential Service 1 499,325 5,579,241,557 $609,399,228 109.23 $44,026,989 $653,426,217 117.12 7.22%
2 Master Metered Mobile Home Park 3 19 5,177,219 $539,926 104.29 $39,155 $579,081 111.85 7.25%
3 Residential Service Time-of-Day 5 989 18,023,379 $1,902,523 105.56 $137,969 $2,040,492 113.21 7.25%
4 Residential Service On-Site Generation 6 17,725 162,496,048 $17,970,410 110.59 $1,469,170 $19,439,580 119.63 8.18%
5 Small General Service 7 30,408 137,888,027 $18,650,526 135.26 $1,361,623 $20,012,149 145.13 7.30%
6 Small General Service On-Site Generation 8 101 461,158 $61,992 134.43 $4,533 $66,525 144.26 7.31%
7 Large General Service 9 39,016 3,939,445,695 $320,493,527 81.35 $21,935,190 $342,428,718 86.92 6.84%
8 Dusk to Dawn Lighting 15 0 2,615,028 $1,327,007 507.45 $48,479 $1,375,486 525.99 3.65%
9 Large Power Service 19 124 2,055,250,567 $135,863,467 66.11 $9,648,571 $145,512,038 70.80 7.10%
10 Agricultural Irrigation Service 24 19,515 1,829,051,780 $166,865,446 91.23 $15,849,613 $182,715,059 99.90 9.50%
11 Unmetered General Service 40 1,663 14,381,350 $1,350,464 93.90 $100,681 $1,451,145 100.90 7.46%
12 Street Lighting 41 3,324 20,670,727 $3,660,667 177.09 $218,214 $3,878,881 187.65 5.96%
13 Traffic Control Lighting 42 766 2,983,484 $219,167 73.46 $20,817 $239,984 80.44 9.50%
14 Total Uniform Tariffs 612,975 13,767,686,019 $1,278,304,350 92.85 $94,861,004 $1,373,165,354 99.74 7.42%
15 Total Special Contracts 5 1,264,873,695 $80,668,200 63.78 $4,432,215 $85,100,415 67.28 5.49%
16 Idaho Power Supplied Retail Sales 612,980 15,032,559,714 1,358,972,550 90.40 $99,293,220 $1,458,265,770 97.01 7.31%
(1)Test Year Revenue Forecast January 2024-December 2024(GRC)
(2) Impacts do not include Black Mesa and marginal energy sales

Idaho Power Company
Calculation of Revenue Impact
State of Idaho
IPC-E-24-07
Filed May 31,2024
Summary of Revenue Impact-Rates 9,19,and 24 Distribution Level Detail
Current Base Revenue to Proposed Base Revenue
Percent
Rate Average Normalized Current Adjustments Proposed Change
Line Sch. Number of Energy Base Mills to Base Base Mills Base to Base
No Tariff Description No. Customers(') (kWh)(') Revenue Per kWh Revenue Revenue Per kWh Revenue
Uniform Tariff Rates:
1 Large General Secondary 9S 38,725 3,299,187,444 $273,615,310 82.93 $18,774,625 $292,389,935 88.62 6.86%
2 Large General Primary 9P 288 635,765,089 $46,542,335 73.21 $3,137,920 $49,680,255 78.14 6.74%
3 Large General Transmission 9T 3 4,493,162 $335,882 74.75 $22,645 $358,528 79.79 6.74%
4 Total Schedule 9 39,016 3,939,445,695 $320,493,527 81.35 $21,935,190 $342,428,718 86.92 6.84%
5 Large Power Secondary 19S 1 6,730,275 $485,083 72.07 $34,449 $519,532 77.19 7.10%
6 Large Power Primary 19P 120 2,017,395,432 $133,398,933 66.12 $9,473,549 $142,872,482 70.82 7.10%
7 Large Power Transmission 19T 3 31,124,860 $1,979,450 63.60 $140,574 $2,120,024 68.11 7.10%
8 Total Schedule 19 124 2,055,250,567 $135,863,467 66.11 $9,648,571 $145,512,038 70.80 7.10%
9 Irrigation Secondary 24S 19,515 1,829,051,780 $166,865,446 91.23 $15,849,613 $182,715,059 99.90 9.50%
10 Irrigation Transmission 24T 0 0 $0 0.00 $0 $0 0.00 0.00%
11 Total Schedule 24 19,515 1,829,051,780 $166,865,446 91.23 $15,849,613 $182,715,059 99.90 9.50%
(1)Test Year Revenue Forecast January 2024-December 2024(GRC)

Idaho Power Company
Calculation of Revenue Impact
State of Idaho
IPC-E-24-07
Filed May 31,2024
Summary of Revenue Impact
Current Billed Revenue to Proposed Billed Revenue
Total Percent
Rate Average Normalized Current Adjustments Proposed Change
Line Sch. Number of Energy Billed Mills to Billed Billed Mills Billed to Billed
No Tariff Description No. Customers(') (kWh)(') Revenue Per kWh Revenue Revenue Per kWh Revenue(2)
Uniform Tariff Rates:
1 Residential Service 1 499,325 5,579,241,557 $685,438,711 122.86 $44,026,989 $729,465,700 130.75 6.42%
2 Master Metered Mobile Home Park 3 19 5,177,219 $610,486 117.92 $39,155 $649,641 125.48 6.41%
3 Residential Service Time-of-Day 5 989 18,023,379 $2,148,164 119.19 $137,969 $2,286,133 126.84 6.42%
4 Residential Service On-Site Generation 6 17,725 162,496,048 $20,185,068 124.22 $1,469,170 $21,654,238 133.26 7.28%
5 Small General Service 7 30,408 137,888,027 $20,730,567 150.34 $1,361,623 $22,092,189 160.22 6.57%
6 Small General Service On-Site Generation 8 101 461,158 $68,948 149.51 $4,533 $73,481 159.34 6.57%
7 Large General Service 9 39,016 3,939,445,695 $349,830,579 88.80 $21,935,190 $371,765,770 94.37 6.27%
8 Dusk to Dawn Lighting 15 0 2,615,028 $1,346,481 514.90 $48,479 $1,394,960 533.44 3.60%
9 Large Power Service 19 124 2,055,250,567 $151,168,918 73.55 $9,648,571 $160,817,489 78.25 6.38%
10 Agricultural Irrigation Service 24 19,515 1,829,051,780 $180,486,395 98.68 $15,849,613 $196,336,008 107.34 8.78%
11 Unmetered General Service 40 1,663 14,381,350 $1,457,562 101.35 $100,681 $1,558,243 108.35 6.91%
12 Street Lighting 41 3,324 20,670,727 $3,814,602 184.54 $218,214 $4,032,816 195.10 5.72%
13 Traffic Control Lighting 42 766 2,983,484 $241,385 80.91 $20,817 $262,202 87.88 8.62%
14 Total Uniform Tariffs 612,975 13,767,686,019 $1,417,527,867 102.96 $94,861,004 $1,512,388,871 109.85 6.69%
15 Total Special Contracts 5 1,264,873,695 $90,087,714 71.22 $4,432,215 $94,519,930 74.73 4.92%
16 Idaho Power Supplied Retail Sales 612,980 15,032,559,714 1,507,615,581 100.29 $99,293,220 $1,606,908,801 106.90 6.59%
(1)Test Year Revenue Forecast January 2024-December 2024(GRC)
(2) Impacts do not include Black Mesa and marginal energy sales

Idaho Power Company
Calculation of Revenue Impact
State of Idaho
IPC-E-24-07
Filed May 31,2024
Summary of Revenue Impact-Rates 9,19,and 24 Distribution Level Detail
Current Billed Revenue to Proposed Billed Revenue
Percent
Rate Average Normalized Current Adjustments Proposed Change
Line Sch. Number of Energy Base Mills to Base Base Mills Base to Base
No Tariff Description No. Customers(') (kWh)(') Revenue Per kWh Revenue Revenue Per kWh Revenue
Uniform Tariff Rates:
1 Large General Secondary 9S 38,725 3,299,187,444 $298,184,359 90.38 $18,774,625 $316,958,984 96.07 6.30%
2 Large General Primary 9P 288 635,765,089 $51,276,877 80.65 $3,137,920 $54,414,798 85.59 6.12%
3 Large General Transmission 9T 3 4,493,162 $369,343 82.20 $22,645 $391,988 87.24 6.13%
4 Total Schedule 9 39,016 3,939,445,695 $349,830,579 88.80 $21,935,190 $371,765,770 94.37 6.27%
5 Large Power Secondary 19S 1 6,730,275 $535,204 79.52 $34,449 $569,653 84.64 6.44%
6 Large Power Primary 19P 120 2,017,395,432 $148,422,477 73.57 $9,473,549 $157,896,025 78.27 6.38%
7 Large Power Transmission 19T 3 31,124,860 $2,211,237 71.04 $140,574 $2,351,811 75.56 6.36%
8 Total Schedule 19 124 2,055,250,567 $151,168,918 73.55 $9,648,571 $160,817,489 78.25 6.38%
9 Irrigation Secondary 24S 19,515 1,829,051,780 $180,486,395 98.68 $15,849,613 $196,336,008 107.34 8.78%
10 Irrigation Transmission 24T 0 0 $0 0.00 $0 $0 0.00 0.00%
11 Total Schedule 24 19,515 1,829,051,780 $180,486,395 98.68 $15,849,613 $196,336,008 107.34 8.78%
(1)Test Year Revenue Forecast January 2024-December 2024(GRC)

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-24-07
IDAHO POWER COMPANY
ATTACHMENT NO. 4
ASSET RETIREMENT OBLIGATION
ENTRIES

-0IQAHO POWER,
MATT LARKIN
Revenue Requirement Senior Manager
miarkin(a-idahopower.com
VIA ELECTRONIC FILING
May 30, 2024
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd., Bldg 8,
Suite 201-A (83714)
PO Box 83720
Boise, Idaho 83720-0074
RE: Case No. IPC-E-03-11
Annual Compliance Filing of Asset Retirement Obligations ("ARO") Accounting
Standards Codification ("ASC") 410
Dear Commission Secretary:
In Order No. 29414, the Idaho Public Utilities Commission directed Idaho Power Company
("Company")to record regulatory assets or liabilities associated with implementation of Statement
of Financial Accounting Standards 143 (now codified as Accounting Standards Codification
("ASC") 410). As a result of the Order, the Company is required to file annually, and as part of
any rate case filing, all journal entries made under the requirements of ASC 410.
On May 17, 2012, Order No. 32549 was issued authorizing the Company to begin recovery
of incremental costs related to the early closure of the Boardman power plant ("Boardman") and
established the Boardman balancing account which tracks the difference between cost and
revenues, including Boardman-related ARO balances. In addition, Order No. 32549 exempted
Boardman-related ARO balances from the deferral treatment required under Order No. 29414.
Pursuant to Order No. 29414, attached please find all journal entries made under the
requirements of ASC 410. If you have any questions regarding this filing, please contact
Regulatory Consultant Courtney Waites at [phone] or cwaites .idahopower.com.
Very truly yours,
Matt Larkin
MTL/sg
Enclosures
cc: Terri Carlock

Idaho Power Company
Accounting Standards Codification 410 (previously FAS 143)Accounting
Year Ended December 31,2023
Recorded journal entries
FERC Account Dr. Cr.
December 31,2022 balances
ARO Assets 101/107 28,236,601
Accumulated depreciation-ARO assets 108 - 21,023,468
Accumulated depreciation-removal costs 108 180,087,019 -
Cash 131 - 3,143,126
Regulatory assets 182.3/4/5/6 27,265,891 -
ARO Liabilities 230 - 37,494,839
Regulatory liabilities 254 - 180,087,019
Accretion expense(Boardman only),cumulative 411 2,222,416 -
Depreciation expense(Boardman only),cumulative 403 3,936,524
Calendar year 2023 Accretion,Depreciation,Regulatory Asset Amortization,and Removal Cost Entries
1 Regulatory asset(accretion expense) 182.3 1,162,513
Accretion expense(Boardman only) 411 12,995
ARO liabilities 230 1,175,508
To record accretion expense on the asset retirement
obligations
2 Regulatory asset(depreciation expense) 182.3 6,048,026
Accumulated depreciation-ARO assets 108 6,048,026
To record depreciation on the ARO assets
3 Accumulated depreciation-removal costs 108 4,717,803
Regulatory liabilities 254 4,717,803
To record adjustments to the ARO regulatory liability for the
difference between regulatory-approved removal costs and
the ASC 410 accruals
Calendar year 2023 changes in estimates
4 ARO Assets 107 11,683,135
Regulatory asset 182.3/182.4 335,083
ARO Liabilities 230 11,348,052
To record revision of estimated AROs at Valmy,Bridger,
and Boardman.
Calendar year 2023 retirements
5 Regulatory asset 182.3 385,519
Cash 131 784,006
ARO Liabilities 230 1,169,525
To primarily record retirements at Bridger and retirement
spend at Boardman.
December 31,2023 balances
ARO Assets 101/107 39,919,736 -
Accumulated depreciation-ARO assets 108 - 27,071,494
Accumulated depreciation-removal costs 108 175,369,216 -
Cash 131 - 3,927,132
Regulatory assets 182.3/4/5/6 33,755,829 -
ARO Liabilities 230 - 48,848,874
Regulatory liabilities 254 175,369,216
Accretion expense(Boardman only),cumulative 411 2,235,411 -
Depreciation expense(Boardman only),cumulative 403 3,936,524 -
Balance check: 255,216,715 255,216,715