20241106Direct Lance Kaufman.pdf

RECEIVED
Wednesday, November 6, 2024
IDAHO PUBLIC
UTILITIES COMMISSION
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION CASE NO. IPC-E-24-07
OF IDAHO POWER COMPANY TO
INCREASE RATES FOR ELECTRIC
SERVICE TO RECOVER COSTS
ASSOCIATED WITH
INCREMENTAL CAPITAL
INVESTMENTS AND CERTAIN
ONGOING OPERATIONS AND
MAINTENANCE EXPENSES
INTERVENOR
IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.
WRITTEN TESTIMONY OF
LANCE D. KAUFMAN, Ph.D.
November 6, 2024

TABLE OF CONTENTS
IDAHO POWER'S GENERAL RATE CASE
Case No. IPC-E-24-07
Written Testimony of Lance D. Kaufman, Ph.D.
I. Introduction and Summary.............................................................................................................. 1
II. Cost of Service and Rate Spread.....................................................................................................2
III. Matching Principal Adjustments.....................................................................................................6
IV. Revenue Adjustments.................................................................................................................... 11
EXHIBIT LIST
Exhibit 201—Witness Qualification Statement...................................................................................
Exhibit 202—Discovery Responses.....................................................................................................
Exhibit 203—Rate Base Adjustments...................................................................................................
Exhibit 204—Depreciation Expense Adjustments................................................................................
Exhibit205—Labor Adjustments .........................................................................................................
Exhibit 206—Revenue Adjustments.....................................................................................................
Page 1

1 I. INTRODUCTION AND SUMMARY
2 Q. PLEASE STATE YOUR NAME AND OCCUPATION.
3 A. My name is Lance D. Kaufman. I am a consultant representing utility customers before state
4 public utility commissions in the Northwest and Intermountain West. My witness qualification
5 statement can be found at Exhibit 201.
6 Q. PLEASE IDENTIFY THE PARTY ON WHOSE BEHALF YOU ARE TESTIFYING.
7 A. I am testifying on behalf of the Idaho Irrigation Pumpers Association, Inc. ("IIPA"). IIPA is a
8 non-profit trade association whose members are irrigation energy users in the Idaho, including
9 customers receiving electric services from Idaho Power Company. ("IPC"or"Company).
10 Q. WHAT IS THE PURPOSE OF YOUR TESTIMONY?
1 1 A. I provide testimony on the following items:
12 • Cost of service;
13 • Rate spread;
14 • Rate base;
15 • Depreciation expense;
16 • Labor expense; and
17 • Revenues.
18 Q. PLEASE SUMMARIZE YOUR RECOMMENDATIONS.
19 A. I make the following recommendations:
20 • Apply a equal percent rate increase to all rate schedules
21 • Calculate rate base using the 13-month average from December, 2023 to December, 2024.
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 1

1 • Calculate depreciation expense using monthly forecasted plant from January, 2024 to
2 December, 2024.
3 • Calculate labor expense by grossing up year to date actuals from January, 2024 to July, 2024
4 without updating for 2025 general wage adjustments or annualizations.
5 • Forecast 2024 load using 20-year average weather.
6 • Include all 2024 incremental base rate revenue.
7 • Use schedule specific incremental kWh and mill rates when calculating partial incremental
8 revenue.
9 These recommendations reduce IPC's revenue requirement increase from $99.3 million to
10 $40.3 million.
11 II. COST OF SERVICE AND RATE SPREAD
12 Q. PLEASE SUMMARIZE YOUR RECOMMENDATIONS FOR IPC'S COST OF
13 SERVICE COST STUDY AND RATE SPREAD.
14 A. I recommend that IPC's cost of service study be accepted as a model of the approximate cost of
15 providing energy service to customers. The model is approximate because it includes cost
16 allocations that are,by nature, generic representations of the cost of providing service. For
17 example, IPC's model allocates demand costs using different forms of peak demand, such as
18 12 month coincident peaks and summer only coincident peaks. However, it may be
19 appropriate to place greater weight on winter demand peaks because winter demand is more
20 costly to serve. IPC's COSS should be considered approximate because it is unlikely that all
21 parties will agree on all allocators, and there is no scientific approach for resolving all COSS
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 2

I disputes. Given the approximate nature of IPC's cost of service study, all customers within a
2 margin of error of 5 percent should receive similar rate increases.
3 Q. ARE PARTIES IN THE PROCESS OF FUNDAMENTALLY REVISING IPC'S COST
4 OF SERVICE STUDY?
5 A. Yes, in IPC's most recent rate case,parties agreed to participate in workshops on a"class cost-
6 of-service study methodology and analysis including development of an `Hourly Informed
7 Class Cost of Service (CCOS)' methodology."1
8 Q. WHAT IS AN HOURLY INFORMED COST OF SERVICE STUDY?
9 A. An hourly informed class cost of service study classifies costs to hours rather than demand,
10 energy, and customer related charges. An hourly approach to cost of service provides a more
11 flexible design for a cost study because modern resource additions, such as renewable
12 generation and short duration storage have blurred the demand-energy distinction. A more
13 sophisticated approach to allocating costs may be warranted. An hourly approach to modeling
14 class cost of service is more flexible than a demand-energy approach and could lead to more
15 efficient cost allocations.
16 Q. HOW IS THE APPROXIMATE NATURE OF IPC'S COSS AND POTENTIAL
17 TRANSITION TO AN HOURLY COSS RELEVANT TO THIS CASE?
18 A. These factors are relevant because they inform the Commission's approach to rate spread. A
19 class that is 2 or 3 percent above cost of service under one COSS could be 2 or 3 percent below
20 COSS under alternate assumptions or allocators. Moreover, a fundamental change in the
21 COSS model, such as movement towards an hourly model, could greatly impact the results of
1 IPC-E-23-11 Stipulation at 11.
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 3

I IPC's COSS. Given the sensitivity of the COSS results to different inputs, it is unreasonable to
2 subject schedules with similar COSS results to materially different rate increases.
3 Q. HOW DO YOU MEASURE COSS RESULTS ACROSS CUSTOMER CLASSES?
4 A. COSS results can be compared across customer classes by comparing the cost of service index
5 under a uniform rate increase. The cost of service index is the revenue cost per kWh divided
6 by the cost per kWh. The table below demonstrates that all schedules except Area Lighting
7 (schedule 15) are within 3 percent of cost of service.
8 Table 1: Cost of Service Index at Uniform Rate Increase
Uniform
Rate COS Increase
Schedule Average Average COS
Tariff Description Number Mills/kWh Mills/kWh Index %
Uniform Tariff Schedules
Residential Service Sch 1 116.99
Residential Service On-Site Gen Sch 6 119.91
Total Residential Service 117.07 117.23 100% 7.31%
Small General Service Sch 7 144.98
Small General Service On-Site Gen Sch 8 153.19
Total Small General Service 145.01 145.14 100% 7.31%
Large General Service Sch 9-S 88.55 88.99 101% 7.31%
Large General Service Sch 9-PIT 78.09 78.57 101% 7.31%
Area Lighting Sch 15 507.77 544.53 107% 7.31%
Large Power Service Sch 19-S/P/T 71.44 71.64 100% 7.31%
Irrigation Service Sch 24-S 100.51 97.90 97% 7.31%
Non-Metered General Service Sch 40 100.82 100.76 100% 7.31%
Municipal Street Lighting Sch 41 187.49 190.03 101% 7.31%
Traffic Control Lighting Sch 42 81.67 78.83 97% 7.31%
Total Idaho Rates 99.27 99.16 100% 7.31%
Special Contracts
Micron Sch 26 67.60 68.80 102% 7.31%
Simplot Sch 29 60.48 62.12 103% 7.31%
DOE/INL Sch 30 60.74 62.82 103% 7.31%
Total_Special_Contract64.51_____ 66.02102%---7.31_"/0.1
9 ( Total Idaho Re tail Sales 97.01 97.01 100% 7.31% l
. . . . ............................
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 4

I Q. OTHER THAN AREA LIGHTING,ARE ALL SCHEDULES WITHIN THE MARGIN
2 OF ERROR FOR A COSS?
3 A. Yes, a reasonable margin of error for a COSS is 5 percent. This means that customers with a
4 cost of service index within 5 percent of 100 are not materially different. The COS index for
5 all schedules except for lighting are within 3 percent of 100.
6 Q. DO THE RESULTS OF IPC'S COSS WARRANT DIFFERENT RATE TREATMENT
7 ACROSS SCHEDULES?
8 A. No. Schedules should receive equal rate increases because nearly all schedules are within the
9 margin of error for a cost of service study.
10 Q. DOES IPC RECOMMEND A UNIFORM RATE INCREASE?
11 A. No, IPC recommends rate increases that vary substantially by class. This is not cost justified
12 because there is not a material deviation from the cost of service for most rate schedules. IPC
13 recommends increasing some rate schedules by 130 percent of the average rate increase, while
14 other schedules receive only 50 percent of the average rate increase. This leads to disparate
15 treatment for schedules that should be treated similarly. For example, IPC recommends that
16 irrigation Schedule 24 receive an increase of 9.5 percent, which is 2.5 times the rate increase
17 proposed for Schedule 30.2 However, from an actual cost perspective, the difference between
18 the cost to serve Schedule 24 and Schedule 30 is immaterial because both schedules are within
19 3 percent of the cost of service.
20 Q. WHAT RATE SPREAD DO YOU RECOMMEND?
21 A. I recommend a uniform rate increase for all schedules.
2 IPC Exhibit No.4.
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 5

1 III. MATCHING PRINCIPAL ADJUSTMENTS
2 Q. WHAT IS THE MATCHING PRINCIPAL?
3 A. A core requirement for cost of service rate making is that the time period for revenues and
4 costs match. This is known as the matching principal. For example, it would be absurd to
5 compare IPC's costs in 2023 to revenues in 1993 when determining whether a rate increase is
6 warranted. The matching principal is typically achieved by establishing a"test year" and
7 basing costs and revenues off of the test year, thus matching the time period for costs and
8 revenues.
9 Q. DOES IPC'S FILING VIOLATE THE MATCHING PRINCIPAL?
10 A. Yes, IPC violates the matching principal by adjusting and normalizing costs and revenues to
11 different time periods. For many costs, IPC makes two distinct adjustments,rolling costs
12 forward from the 2023 GRC levels to 2024, then by"annualizing" costs to reflect year end,
13 2024. The figure below illustrates this process.
14 Figure 1: Annualization of Costs
Monthly Cost
160
140
120
1oc Rolled Forward Annualized
0
Historical
4
20
0
Cl) Cl) Cl) Cl) v - - - Ln Ln Ln Ln Ln Ln
N N N N N N N N c 4 �4 �4 cV N N N N N N
O O O O O O O O O O O O O O O O O O
N N N N N eV N N N N N N N N N N N N
rl r L i I Z Q7 ;11 L Lfl ..
r-1 r-1 rl
15
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 6

I IPC's filing fails the matching principal because IPC's cost are expressed as an annualized
2 value while IPC's revenues are expressed as a rolled forward value.
3 Q. CAN YOU PROVIDE ADDITIONAL DETAIL REGARDING HOW IPC
4 ANNUALIZES COSTS?
5 A. Yes, I can illustrate this process with depreciation expense costs. IPC calculates depreciation
6 expense by 1)beginning with December 2023 plant balances, 2) forecasting gross additions
7 and retirements by month from December 2023 to December 2024 to determine December
8 2024 gross plant balance, 3) multiplying the December 2024 balance by the annual accrual rate
9 to identify the December, 2024 depreciation expense, then 4) multiplying the December 2024
10 depreciation expense by 12 to determine the annualized depreciation expense. The table below
11 summarizes the 2023 depreciation expense, 2024 depreciation expense, and the annualized
12 depreciation expense.
13 Table 2:Forecast and Annualized Depreciation Expense
Depreciation Expense Increase
2023 Actual $153,749,090
2024 Forecast $175,086,669 $21,337,578
14 2024 Annualized $187,045,852 $11,959,183
15 The process of rolling forward depreciation expense from 2023 to 2024 actuals, which
16 represents 1 year of growth, increases costs by$21 million. Annualizing the final December
17 2024 increases costs by an additional $12 million, for a total increase of$33 million. The
18 annualization of year end depreciation expense adds the equivalent of another 6 months of cost
19 escalations. In terms of the time period or test year underlying IPC's depreciation expense, it is
20 technically December 2024 replicated 12 times, rather than January 2024 to December 2024.
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 7

I Q. DOES IPC ANNUALIZE OTHER 2024 COSTS?
2 A. Yes, IPC annualizes year end rate base and labor expense.3 These three items, rate base,
3 depreciation, and labor account for the majority of IPC's requested revenue increase. Thus
4 essentially all of IPC's costs reflect year end 2024 costs.
5 Q. DOES IPC ANNUALIZE REVENUE?
6 A. No. IPC forecasts 2024 revenue, and makes a partial adjustment to account for some of 2024
7 revenue, however this adjustment reflects the 2024 calendar year revenue, not an annualization
8 of December 2024 revenue. The failure to annualize revenue while annualizing costs causes a
9 violation of the matching principle,because 12 months of December 2024 costs are evaluated
10 against January 2024 to December 2024 revenues. To be properly matched the Commission
11 should either exclude the annualization of costs, or add an annualization to revenues.
12 Q. WHICH APPROACH DO YOU RECOMMEND THE COMMISSION ADDOPT?
13 A. I recommend the Commission exclude annualization of costs rather than add an annualization
14 of revenues. This is because the annualization process introduces many unnecessary
15 complexities that make it difficult to ensure costs and revenues are documented on a consistent
16 and comparable basis. For example, multiplying December, 2024 forecasted revenues by 12
17 months would replicate the process used for depreciation expense and ensure that the period
18 used for costs and revenues match, thus satisfying the matching principal. However, this
19 approach does not account for seasonal dynamics in both load and plant additions. Using 2024
3 IPC appears to include a full year of 2025 wage increases,but offsets this amount by a 2024 wage increase. Thus
from a technical perspective it is not possible to identify a time period that is represented by IPC's labor expense.
Regardless of this difficulty,IPC also tacks on an additional"annualization"based on the difference between year
end payroll and annual payroll.
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 8

I calendar year for both costs and expenses is straight forward and ensures that a full year of
2 costs is appropriately paired with a full year of revenue.
3 Q. DOES ELIMINATING ANNUALIZATION INTRODUCE AN ACCEPTABLE LEVEL
4 OF REGULATORY LAG TO IPC'S CASE?
5 A. Yes. Regulatory lag is an important component of utility regulation that should not be
6 eliminated. Regulatory lag induces utilities to carefully manage its budget. Rate of return
7 based regulation incentivizes utilities to over-invest in capital assets.4 However, regulatory lag
8 introduces a short delay between when an investment is made and when the investment begins
9 to earn a return. This short delay provides additional incentive for Utilities to carefully
10 evaluate capital investment decisions. Utilities have many opportunities to reduce regulatory
11 lag, including the use of an allowance for funds used during construction("AFUDC"),
12 multiyear rate plans, and deferral mechanisms.
13 Q. SHOULD THE COMMISSION BE CONCERNED ABOUT THE RISK THAT IPC
14 FILES "PANCAKED" OR SEQUENTIAL RATE CASES?
15 A. No. While sequential rate cases do place a burden on intervenors, this burden is preferred over
16 excessive rate cases because the cost of participating in pancaked or sequential rate cases is
17 much less than the cost of allowing excessive rates to take effect. In addition, sequential rate
18 cases increases the familiarity of intervenors with the operations and needs of the utility,
19 enabling more accurate and thorough analysis.
20 Q. WHAT ADJUSTMENTS ARE NECESSARY TO EXCLUDE IPC'S ANNUALIZATION
21 OF COSTS?
22 A. Adjustments to Rate Base, Depreciation, and Labor are needed.
4 Averch,Harvey;Johnson,Leland L. (1962). 'Behavior of the Firm Under Regulatory Constraint".American Economic
Review. 52 (5): 1052-1069.
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 9

I Q. HOW DO YOU ADJUST RATE BASE?
2 A. I adjust IPC's rate base from December 2024 to a 13-month average from December, 2023 to
3 December, 2024. I use the forecasted 2024 13-month average gross plant of$6.9 billion rather
4 than IPC's forecasted 2024 December balance of$7.2 billion. In addition, I use the 2024 13
5 month average accumulated depreciation rather than December 2024. The revenue
6 requirement impact is calculated by inputting the revised gross plant in accumulated
7 depreciation into IPC's revenue requirement model. These calculations are included in Exhibit
8 203. This adjustment reduces IPC's revenue deficiency by $28.3 million, from $99,293,220 to
9 $71,026,894.
10 Q. HOW DO YOU ADJUST DEPRECIATION EXPENSE?
11 A. I adjust depreciation expense by replacing IPC's annualized December 2024 monthly
12 depreciation by the forecasted January, 2024 to December, 2024 depreciation expense. This
13 reduces depreciation expense from $187 million to $175 million. The revenue requirement
14 impact is calculated by inputting the revised amount into IPC's revenue requirement model.
15 These calculations are included in Exhibit 204. This adjustment reduces IPC's revenue
16 deficiency by $12.1 million, from $71,026,894 to $58,903,827.
17 Q. HOW DO YOU ADJUST LABOR EXPENSE?
18 A. I make two adjustments to labor expense. First, I update IPC's labor model by replacing
19 February 2024 year to date expense with July 2024 year to date expense.5 This update reduces
20 O&M labor expense by $3.7 million, from $213.5 million to $209.8 million. The second
5 Exhibit 202 IPC's response to Staff Data Request 66.
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 10

I adjustment removes IPC's annualization and escalation for 2025 pay increases. The second
2 adjustment has the following steps:
3 1. Reverse the mid-year 2% GWA adjustment. IPC's original adjustment reduces wages to back
4 out a mid-year increase. I reverse this adjustment by adding the increase back into wages,
5 effectively increasing wages.
6 2. Reverse the 2025 GWA of 3 percent. IPC's original adjustment increases 2024 annualized
7 wages by 3 percent to reflect the 2025 GWA. I reverse the adjustment to return to forecasted
8 2024 wages.
9 3. Eliminate the annualization adjustment of$1.6 million, which adjusts wages to reflect 13
10 months of December, 2024 wages.
11 4. Base incentives off of calendar year labor rather than annualized labor.
12 These adjustments reduce O&M labor by an additional $4.1 million, from $209.8 million to
13 $205.7 million. The total labor adjustment is a $7.8 million reduction in system labor expense.
14 The revenue requirement impact is calculated by inputting the revised amount into IPC's
15 revenue requirement model. These calculations are included in Exhibit 205. This adjustment
16 reduces IPC's revenue deficiency by $7.8 million, from $58,903,827 to $51,134,752.
17
18 IV. REVENUE ADJUSTMENTS
19 Q. HOW DOES IPC FORECAST 2024 REVENUES?
20 A. IPC forecasts load using a combination of regression modeling and individual customer
21 analysis.6 Test year revenues are adding incremental revenues based on the 2024 load forecast
6 Exhibit 202 Response to Staff Request No. 35-Attachment 1 -Load Forecasting Methodology.pdf
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 11

I to the 2023 GRC revenues.7 Incremental revenue is equal to the kWh difference between
2 forecasted load and 2023 GRC load times a rate of$0.044 per kWh. The $0.044 rate represents
3 IPC's estimate of the revenue per kWh in current rates associated with rate base and labor.
4 Q. DOES IPC ANNUALIZE THE 2024 LOAD FORECAST?
5 A. No, the 2024 load forecast reflects calendar year loads, not annualized load based on December
6 2024. This means IPC's revenue adjustment is also based on the 2024 calendar rather than
7 December, 2024.
8 Q. HOW COULD THE 2024 LOAD FORECAST BE ANNUALIZED?
9 A. IPC's 2024 load growth is primarily driven by residential customers. Residential load is
10 forecasted to grow by 216 million kWh. Nearly all other schedules predict a decrease in load.
11 The 2024 residential load growth is caused by an increase in customer counts, which increase
12 steadily over time and peak in December, 2024. The load forecast could be annualized by
13 multiplying the December, 2024 year end customer count by the annual load per customer for
14 the 2024 calendar year. I have not performed this adjustment because my primary
15 recommendation is to use a January 2024 to December 2024 test year rather than an annualized
16 December, 2024 test period. Under my primary recommendation, the 2024 calendar year
17 forecast is appropriately matched with costs.
18 Q. DO YOU HAVE ANY CONCERNS WITH IPC'S FORECAST METHODOLOGY?
19 A. Yes, I am concerned that IPC is using a 30-year average when calculating normalized weather.
20 Given current trends in average temperatures and rainfall, a 20-year average may be more
21 appropriate than a 30-year average. The problem with IPC's weather normalization becomes
7 Exhibit 202 Attachment 7-Response to Staff Request No.3 -Larkin Workpaper 7-Revenue Growth Offset.xlsx
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 12

I apparent when comparing actual load to weather normalized over an extended time period. In
2 theory, weather normalized load has an equal probability of being higher or lower than non-
3 weather normalized load. From 2013 to present IPC's actual residential load has been 0.7
4 percent higher than weather normalized load. This means that over the last ten years actual
5 weather has lead to higher load than those predicted by normal weather. This under forecast
6 primarily occurs in July and August, where recent summer temperatures have consistently
7 exceeded the 30-year average. The use of a 20-year average for normal weather could improve
8 the accuracy of IPC's forecast models.
9 Q. WHAT IS YOUR RECOMMENDATION REGARDING THE 2024 LOAD
10 FORECAST?
11 A. I recommend IPC's load forecast be updated to reflect 20-year average weather rather than 30-
12 year average weather. I have not performed this update because IPC's workpapers are not
13 structured in a manner that IIPA can independently recalculate billing determinants under 20-
14 year average weather.
15 Q. DO YOU AGREE WITH IPC'S APPROACH OF LIMITING INCREMENTAL
16 REVENUES TO REVENUES RELATED TO RATE BASE AND LABOR?
17 A. No, I do not agree that this provides fair treatment to customers. IPC calculates incremental
18 revenue by using a reduced mill rate $0.044 per kWh rather than IPC's full mill rate of$0.090.
19 IPC acknowledges that forecasted revenue growth is much higher than the incremental revenue
20 included in this case. IPC included only $5.5 million in incremental revenue while IPC expects
21 $16.4 million in incremental revenue.8 IPC reduces incremental revenue by only contemplating
22 revenue related to rate base and labor. IPC states that it does this because the rate case is
8 Exhibit 202 IPC's response to IIPA DR 2-24 and Attachment 7 -Response to Staff Request No. 3 -Larkin Workpaper 7-
Revenue Growth Offset.xlsx.
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 13

I limited to incremental rate base and labor expense.9 However, IPC selected the cost elements
2 to keep in-scope for this rate case and provides no evidence that out-of-scope costs, such as
3 property tax or other administrative expenses, have changed from the 2023 GRC. Under an
4 assumption of little to no growth in other components of IPC's revenue requirement, it is
5 appropriate to account for all of IPC's base revenue increases in this case.
6 Q. IS IT REASONABLE TO ASSUME LITTLE TO NO GROWTH IN OUT-OF-SCOPE
7 COSTS?
8 A. Yes. It is reasonable to expect that IPC selected cost elements with the largest changes for
9 inclusion of this rate case, as a form of cherry picking. In addition, there is evidence that some
10 cost elements have actually decreased from the 2023 GRC amounts. For example, IPC's 2023
11 property tax is $12,498,833 while the 2023 GRC includes $19,639,172 in property tax, a
12 reduction of$7.1 million.10 IIPA is not requesting a property tax adjustment in this case
13 because IIPA agreed to a limited issue rate case. However, this illustrates that it is reasonable
14 to assume that the out-of-scope components of revenue requirement have had little to no
15 increase relative to the 2023 GRC. Thus, the revenue offset should include all revenues rather
16 than only rate base and labor associated revenues.
17 Q. DO YOU AGREE WITH IPC'S APPROACH TO CALCULATING INCREMENTAL
18 WEATHER BY APPLYING A MILL RATE TO INCREMENTAL LOAD?
19 A. No, IPC's approach may work when all scheduled load increases proportionally. However, it
20 fails to account for the variation in base rates across schedules. IPC's residential schedule,
21 which has a higher than average base rate, accounts for nearly all of IPC's load growth. The
9 Exhibit 202 IPC's response to IIPA 1-7.
to Exhibit 202 IPC's response to IIPA DR 2-21.
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 14

I total incremental base rate revenue associated with IPC's 2024 forecast is $16.4 million.11
2 However, the current system mill rate of$0.090 times incremental load kWh only produces
3 incremental revenues of$11.2 million, which falls far short of actual incremental system
4 revenues. Idaho Power agrees that incremental revenues cannot be calculated using the system
5 average mill rate because mill rate varies by customer class.12 However, incremental revenues
6 can be closely approximated by multiplying schedule specific incremental load and mill rates. 1
7 recommend that incremental revenue be determined by schedule load changes rather than
8 system average load changes.
9 Q. WHAT RECOMMENDATIONS DO YOU MAKE REGARDING INCREMENTAL
10 REVENUE?
11 A. My primary recommendation is to account for all base revenues rather than rate base and labor
12 associated revenues. Under this recommendation incremental revenue is $16.4 million,13 an
13 increase of$10.9 million relative to IPC's filing. This adjustment reduces IPC's revenue
14 deficiency by$10.9 million, from $51,134,752 to $40,279,363.14 If the Commission elects to
15 only account for rate base and labor related revenue, I recommend calculating schedule
16 specific incremental revenues, as illustrated in the table below.
11 Exhibit 202 IPC's response to IIPA DR 2-24(e).
12 Exhibit 202 IPC's response to IIPA DR 2-24(f).
13 pending updates on IPC's 20-year normal load forecast.
14 See Exhibit 206.
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 15

REVENUE ALLOCATION SUMMARY
$in 000's,except mills per kWh
Column (A) (B) (C) (D) (E) (F)
Rate 2023 Sales 2024 Sales Labor Only
Schedule Normalized Normalized Incremental Mill Incremental
Row Tariff Description Number (MWh) (MWh) Sales(MWh) Rate Revenue
(1) Uniform Tariff Schedules
(2) Residential Service Sch 1 5,425,559 5,602,442 176,883 $ 53.7149 $ 9,501,241
(3) Residential Service On-Site Gen Sch 6 122,912 162,496 39,584 54.4845 2,156,690
(4) Total Residential Service 5,548,472 5,764,938 216,466 '$11,657,931
(5) Small General Service Sch 7 138,285 137,888 (397) $ 66.150 $ (26,270)
(6) Small General Service On-Site Gen Sch 8 371 461 90 $ 68.548 6,200
(7) Total Small General Service 138,656 138,349 (307) "$ (20,070)
(8) Large General Service Sch 9-S 3,321,545 3,299,187 (22,357) $ 40.432 $ (903,935)
(9) Large General Service Sch 9-P/T 601,699 640,258 38,559 $ 36.011 1,388,545
(10) Area Lighting Sch 15 5,267 2,615 (2,652) $ 123.133 (326,597)
(11) Large Power Service Sch 19-S/P/T 2,386,696 2,343,074 (43,622) $ 32.263 (1,407,365)
(12) Irrigation Service Sch 24-S 1,864,523 1,829,052 (35,471) $ 44.819 (1,589,780)
(13) Non-Metered General Service Sch 40 13,925 14,381 456 $ 45.964 20,962
(14) Municipal Street Lighting Sch 41 23,760 20,671 (3,089) $ 77.085 (238,137)
(15) Traffic Control Lighting Sch 42 2,848 2,983 136 $ 35.954 4,873
-----
90 391 1(16) Total Idaho Rates _______ __________13, 7, 4,05 5,50 9 1 48,119 -- 435.661 $ 8,586,425
Special Contracts 0
(17) Micron Sch 26 591,345 544,050 (47,294) $ 31.217 $ (1,476,376)
(18) Simplot Sch 29 175,000 175,000 (0) $ 27.872 (0)
(19) DOE/INL Sch 30 234,100 258,000 23,900 $ 28.658 684,932
(20) Total Special Contract 1,000,445 977,050 (23,394) $ 87.747 $ (791,444)
1 (21) Total Idaho Retail Sales 14,907,835 15,032,560 124,724 $ 523.407 $ 7,794,981
2 Q. DOES THIS CONCLUDE YOUR TESTIMONY?
3 A. Yes
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 16

CERTIFICATE OF SERVICE
I HEREBY CERTIFIY that on this 6th day of November, 2024, I served a true, correct
and complete copy of the Idaho Irrigation Pumpers Association, Inc.'s Response Testimony of
Lance D. Kaufman to each of the following, via the method indicated below:
Monica Barrios-Sanchez, Commission Secretary ❑ U.S. Mail
Idaho Public Utilities Commission ❑ Hand Delivered
P.O. Box 83720 ❑ Overnight Mail
Boise, ID 83720-0074 ❑ Telecopy (Fax)
monica.barriossanchez(d),puc.idaho.gov ® Electronic Mail (Email
Chris Burdin ❑ U.S. Mail
Deputy Attorney General ❑ Hand Delivered
Idaho Public Utilities Commission ❑ Overnight Mail
P.O. Box 83720 ❑ Telecopy (Fax)
Boise, ID 83720-0074 ® Electronic Mail (Email)
chri s.burding]2uc.idaho.gov
Lisa D. Norstrom ❑ U.S. Mail
Donovan E. Walker ❑ Hand Delivered
Megan Goicoechea Allen ❑ Overnight Mail
Idaho Power Company ❑ Telecopy (Fax)
1221 W. Idaho Street(83702) ® Electronic Mail (Email)
PO Box 70
Boise, ID 83707-0070
lnordstrom(k idahopower.com
dwalker(d,idahopower.com
mgoicoecheaallen(k idahopower.com
dockets(d),idahopower.com
Tim Tatum ❑ U.S. Mail
Connie Aschenbrenner ❑ Hand Delivered
Matt Larkin ❑ Overnight Mail
Idaho Power Company ❑ Telecopy (Fax)
1221 W. Idaho Street(83702) ® Electronic Mail (Email)
PO Box 70
Boise, ID 83707-0070
ttatumgidahopower.com
caschenbrenner(d),idahopower.com
mlarkin(kidahopower.com
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 17

Lance Kaufman, Ph.D. ❑ U.S. Mail
Idaho Irrigation Pumpers Association, Inc. ❑ Hand Delivered
2623 NW Bluebell Place ❑ Overnight Mail
Corvallis, OR 97330 ❑ Telecopy (Fax)
lance(d),ae isg insi hg t.com ® Electronic Mail (Email)
Peter J. Richardson ❑ U.S. Mail
Richardson, Adams, PLLC ❑ Hand Delivered
Industrial Customer of Idaho Power ❑ Overnight Mail
515 N. 271h St. ❑ Telecopy (Fax)
P.O. Box 7218 ® Electronic Mail (Email)
Boise, ID 83702
peter(d,richardsonadams.com
Dr. Don Reading ❑ U.S. Mail
Industrial Customer of Idaho Power ❑ Hand Delivered
280 S. Silverwood Way ❑ Overnight Mail
Eagle, ID 83616 ❑ Telecopy (Fax)
dreadinggmindspring.com ® Electronic Mail (Email)
Matthew Nykiel ❑ U.S. Mail
Attorney for Idaho Conservation League ❑ Hand Delivered
710 N. 61h St. ❑ Overnight Mail
Boise, ID 83702 ❑ Telecopy (Fax)
matthew.n, k�(d,gmail.com ® Electronic Mail (Email)
Brad Heusinkveld ❑ U.S. Mail
Idaho Conservation League ❑ Hand Delivered
710 N. 6th St. ❑ Overnight Mail
Boise, ID 83702 ❑ Telecopy (Fax)
bheusinkveld(d),idahoconservation.org ® Electronic Mail (Email)
Peter Meier ❑ U.S. Mail
U.S. Department of Energy ❑ Hand Delivered
1000 Independence Ave., S.W. ❑ Overnight Mail
Washington, D.C. 20585 ❑ Telecopy (Fax)
peter.meier(d),hq.doe.gov ® Electronic Mail (Email)
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 18

Emily W. Medlyn ❑ U.S. Mail
U.S. Department of Energy ❑ Hand Delivered
1000 Independence Ave., S.W. ❑ Overnight Mail
Washington, D.C. 20585 ❑ Telecopy (Fax)
Emily.medlynghq.doe.gov ® Electronic Mail (Email)
Jim Swier ❑ U.S. Mail
Micron Technology, Inc. ❑ Hand Delivered
8000 South Federal Way ❑ Overnight Mail
Boise, ID 83707 ❑ Telecopy (Fax)
jswiergmicron.com ® Electronic Mail (Email)
Austin Rueschhoff ❑ U.S. Mail
Thorvald A. Nelson ❑ Hand Delivered
Austin W. Jensen ❑ Overnight Mail
Kristine A.K. Roach ❑ Telecopy (Fax)
Holland& Hart, LLP ® Electronic Mail (Email)
Micron Technology, Inc.
555 17a' Street Suite 3200
Denver, CO 80202
darues chhoff khollandhart.com
tnelson(d,hollandhart.com
awj ensen(khollandhart.com
karoach(d),hollandhart.com
acleeghollandhart.com
mamcillen(cr�,hollandhart.com
Ed Jewell ❑ U.S. Mail
Deputy City Attorney ❑ Hand Delivered
Boise City Attorney's Office ❑ Overnight Mail
150 N. Capitol Blvd. ❑ Telecopy (Fax)
PO Box 500 ® Electronic Mail (Email)
Boise, ID 83701-0500
eiewellAcityofboise.org
boisecityattomeygcityof boise.org
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 19

Steven Hubble ❑ U.S. Mail
Climate Action Senior Manager ❑ Hand Delivered
Boise City Dept. of Public Works ❑ Overnight Mail
150 N. Capitol Blvd. ❑ Telecopy (Fax)
P.O. Box 500 ® Electronic Mail (Email)
Boise, ID 83701-0500
shubble(a),cityof Boise.org
ERIC L. OLSEN
Written Testimony of Lance D. Kaufman Exhibit 200
Case No. IPC-E-24-07 Page 20

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION CASE NO. IPC-E-24-07
OF IDAHO POWER COMPANY TO
INCREASE RATES FOR ELECTRIC EXHIBIT 201
SERVICE TO RECOVER COSTS
ASSOCIATED WITH
INCREMENTAL CAPITAL
INVESTMENTS AND CERTAIN
ONGOING OPERATIONS AND
MAINTENANCE EXPENSES
INTERVENOR
IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.
LANCE D. KAUFMAN, Ph.D. Exhibit 201 STATEMENT OF QUALIFICATIONS

Exhibit No.201
Case No.IPC-E-24-07
L.Kaufman,IIPA
Page 1 of 9
CURRICULUM VITAE
LANCE KAUFMAN
Western Economics,LLC
2623 NW Bluebell Place
Corvallis OR, 97330
[phone]
[e-mail]
EDUCATION:
University of Oregon Ph.D. Economics 2008—2013
University of Oregon M.S. Economics 2006—2008
University of Anchorage Alaska B.B.A. Economics 2001 —2004
CERTIFICATIONS:
Certified Depreciation Professional Society of Depreciation Professionals 2018
PROFESSIONAL EXPERIENCE:
Consultant Western Economics,LLC 2014—Present
Senior Economist Oregon Public Utility Commission 2015—2018
Public Utility Advocate Alaska Department of Law 2014—2015
Senior Economist Oregon Public Utility Commission 2013—2014
Instructor University of Oregon 2008—2012
Research Assistant University of Alaska Anchorage 2003—2008
PROFESSIONAL MEMBERSHIPS:
Society of Depreciation Professionals 2015—Present
American Economics Association 2017—Present
PUBLICATIONS:
Kaufman, Lance(2013)Three Essays on Governance Structure in the Hospital Industry.
University of Oregon
Laura R. Sangare,Lance Kaufman,Robert A. Bardwell,Deborah Nichols, and Mersine Bryan
(forthcoming)The risk of sleep-related death in an inclined sleep environment.BMC Public
Health.
RESEARCH, CONSULTING,AND ECONOMETRIC ANALYSIS:
• Hughes Socol Piers Resnick&Dym,Ltd.Martinez v TCC Wireless 2024
Aegis Insight 11

Exhibit No.201
Case No.IPC-E-24-07
L.Kaufman,IIPA
Page 2 of 9
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in Martinez et al. v. TCC Wireless Circuit Court of Cook County,Illinois,
County Department,Chancery Division.
• The Municipality of Cedar Falls, Iowa, Cedar Falls, IA 2023
Retained as a consultant for Cedar Falls Utilities to conduct a depreciation study of their
electric,gas,water, and telecommunications utilities.
• Davison Van Cleve,PC,Portland,OR 2023
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread, and rate design in Portland General Electric CoM420Y,
Request for a General Rate Revision,Public Utility Commission of Oregon,Docket No.
UE 416.
• Davison Van Cleve,PC,Portland,OR 2023
Retained as an expert witness for Alliance of Western Energy Consumers regarding cost
of capital,rate spread, and rate design in PacifiCom Request for a General Rate Revision,
Washington Utilities and Transportation Commission,Docket No. UE-230172.
• Alliance for Retail Energy Markets,La Jolla, CA 2023
Retained as an expert witness for Alliance for Retail Energy Markets regarding resource
adequacy of generation service providers in Arizona Public Service Company,Request
for a General Rate Revision,Arizona Public Utilities Commission,Docket No.
E-01345A-22-0144.
• North Carolina Sustainable Energy Association,Raleigh,NC 2023
Retained as an expert witness forNorth Carolina Sustainable Energy Association
regarding depreciation rates and coal plant securitization in Duke Energy Carolinas,
Request for a General Rate Revision,North Carolina Utility Commission Docket No. E-7
Sub 1276.
• Deep Blue Pacific Wind,Portland,OR 2023
Retained as an expert witness for Deep Blue Pacific Wind regarding least cost planning in
Portland General Electric Company,2023 Integrated Resource Plan,Public Utility
Commission of Oregon,Docket No. LC 80.
• Duane Morris LLP Boston,MA 2022
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in Harold Parsons v. The Commerce Insurance Company Suffolk Superior
Court Commonwealth of Massachusetts.
• Davison Van Cleve,PC,Portland,OR 2022
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread, and rate design in Portland General Electric Company,
Request for a General Rate Revision,Public Utility Commission of Oregon,Docket No.
UE 394.
• Davison Van Cleve,PC, Portland,OR 2022
Retained as an expert witness for Alliance of Western Energy Consumers regarding
depreciation rates in Portland General Electric Company Detailed Depreciation Study of
Electric Utility Properties,Public Utility Commission of Oregon,Docket No.UM 2152.
• Davison Van Cleve,PC, Portland, OR 2022
Aegis Insight 12

Exhibit No.201
Case No.IPC-E-24-07
L.Kaufman,IIPA
Page 3 of 9
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread, and rate design in Pacific Power Request for a General
Rate Revision,Public Utility Commission of Oregon,Docket No. UE 399.
• Davison Van Cleve,PC,Portland,OR 2022
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread, and rate design in Puget Sound Energy General Rate
Case to Update Base Rates,Washington Utility and Transportation Commission,Docket
No.UE-220066,UG-220067,UE-210918.
• Davison Van Cleve,PC,Portland,OR 2022
Retained as an expert witness for Alliance of Western Energy Consumers competitive
energy service in AWEC's Investigation into Long-Term Direct Access Programs,Public
Utility Commission of Oregon,Docket No. UM 2024.
• Davison Van Cleve,PC, Portland,OR 2021
Retained as an expert witness for Alliance of Western Energy Consumers competitive
energy service in Direct Access Rulemakin ,Public Utility Commission of Oregon,
Docket No.AR 651.
• Davison Van Cleve,PC, Portland,OR 2022
Retained as an expert witness for Smart Energy Alliance regarding revenue requirement,
rate spread,and rate design in Sierra Pacific General Rate Case to Update Base Rates,
Public Utility Commission of Nevada,Docket No. 22-06014.
• Davison Van Cleve,PC,Portland,OR 2022
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread, and rate design in Avista Corp General Rate Case to
Update Base Rates,Washington Utility and Transportation Commission,Docket No.
UE-220053 &UG-220054.
• Georgia Public Service Commission, OR 2022
Retained as an expert witness for Georgia Public Service Commission depreciation rates
and decommissioning costs in Georgia Power Company's 2022 General Rate Case,
Georgia Public Service Commission,Docket No.44280.
• Nichols Kaster,PLLP,Minneapolis,Minnesota, 2013—
Deposed as expert witness for the plaintiffs re analysis of termination of older employees
in re Raymond, et al.v. Spirit Aerosystems, Inc., Case No. 16-1282-JTM-GEB,United
States District Court,District of Kansas.
• Jester, Gibson&Moore,Denver, CO 2022
Deposed as an expert witness for defendants and countersuit plaintiffs regarding lost
earnings in Franklin D. Azar&Associates.P.C.,v. Ivy Ngo v. Franklin D.Azar.
• Georgia Public Service Commission Public Interest Advocacy Staff,Atlanta, GA(2022)
Provided Testimony as an expert witness in Docket No. 44280 Georgia Power
Company's 2022 Rate Case Depreciation Study.
• Inland Empire Paper Co., Spokane,WA(2020)
Provided Testimony as an expert witness in WUTC Docket No. UE-200900,Avista
Corp's 2020 Rate Case regarding avoided cost pricing for a special contract.
• Davison Van Cleve,PC, Portland,OR 2021
Provided Testimony as an expert witness for Alliance of Western Energy Consumers
regarding depreciation, cost of service,rate design, and revenue requirement in Portland
Aegis Insight 13

Exhibit No.201
Case No.IPC-E-24-07
L.Kaufman,IIPA
Page 4 of 9
General Electric Company 2021 General Rate Case,Public Utility Commission of
Oregon,Docket No. UE 394.
• Davison Van Cleve,PC,Portland,OR 2021
Provided comments as an expert witness for Alliance of Western Energy Consumers in
Puget Sound Energy's 2022 General Rate Case,Washington Utilities and Transportation
Commission.
• Davison Van Cleve,PC,Portland,OR 2022
Provided comments as an expert witness for Alliance of Western Energy Consumers in
Puget Sound Energy's 2022 General Rate Case,Washington Utilities and Transportation
Commission.
• Davison Van Cleve,PC,Portland,OR 2021
Provided comments as an expert witness for Alliance of Western Energy Consumers in
Avista Corp's Clean Energy Implementation Plan,Washington Utilities and
Transportation Commission.
• Davison Van Cleve,PC,Portland,OR 2021
Provided comments as an expert witness for Alliance of Western Energy Consumers in
PacifiCorp's General Rate Case,Public Utility Commission of Oregon,Docket No. UE
399.
• Davison Van Cleve,PC,Portland,OR 2021
Provided comments as an expert witness for Alliance of Western Energy Consumers in
Puget Sound Energy's Clean Energy Implementation Plan,Washington Utilities and
Transportation Commission.
• Hagens Berman Sobol Shapiro LLP,Phoenix,Arizona, 2021
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in Kronenberg. et al. vs.Allstate Insurance Com=any, et al. United States
District Court Eastern District of New York Case No.: 18-cv-06899 (NGG) (JO).
• Baumgartner Law,LLC,Denver, CO,2021
Deposed as an expert witness for plaintiffs re calculation of economic harm due to injury
in re In Re: Bernadette Romero and Leonard Martinez v. City of Westminster
• Killmer,Lane, and Newman,LLP,Denver, Colorado, 2020 .
Retained as expert witness for plaintiff re racial disparities in police use of force re Estate
of Eliiah J. McClain V. City Of Aurora, Colorado, Case No. 1:19-cv-0 1160-
RM-MEH,United States District Court,District of Colorado.
• Hagens Berman Sobol Shapiro LLP,Phoenix,Arizona,2020
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in Fortson. et al. v. Garrison Pro pea and Casualty Insurance Co.United
States District Court Middle District of North Carolina Civil Action No. 1:19-cv-294.
• Hagens Berman Sobol Shapiro LLP,Phoenix,Arizona,2020
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in Lewis and Lewis. et al.v. Government Employees Insurance Co.United
States District Court For the District of New Jersey Civil Action No.
1:18—CV-05 I I I—RBK—AMD.
• Cable Huston,LLP,Portland, OR 2020
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread and rate design in Cascade Natural Gas Corporation
Aegis Insight 14

Exhibit No.201
Case No.IPC-E-24-07
L.Kaufman,IIPA
Page 5 of 9
Request for General Rate Revision, Public Utility Commission of Oregon,Docket No.
UG 390.
• Davison Van Cleve,PC, Portland,OR 2020
Retained as an expert witness for Alliance of Western Energy Consumers regarding net
power costs in Portland General Electric Com=any 2021 Annual Power Cost Update
Tariff,Public Utility Commission of Oregon,Docket No.UE 377.
• Davison Van Cleve,PC,Portland,OR 2020
Retained as an expert witness for Alliance of Western Energy Consumers regarding net
power costs in Portland General Electric Com=any 2021 Annual Update Tariff,Public
Utility Commission of Oregon,Docket No.UE 381.
• Davison Van Cleve,PC,Portland,OR 2020
Retained as an expert witness for Alliance of Western Energy Consumers regarding
revenue requirement,rate spread and rate design in Nevada Power Com =v 2021
General Rate Case,Public Utility Commission of Nevada,Docket No. 20-06003
• Frank& Salahuddin LLC,Denver, Colorado,2020
Retained as an expert witness for plaintiffs regarding calculation of lost earnings.
• Level Development Group,LLC,Denver, Colorado,2020
Develop real estate valuation model for establishing sale price of newly constructed
residential housing.
• Hagens Berman Sobol Shapiro LLP,Phoenix,Arizona, 2020
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in Jeff Olberg v.Allstate Insurance Company, Case No. C18-0573-JCC,
United States District Court,Western District of Washington at Seattle.
• Hagens Berman Sobol Shapiro LLP,Phoenix,Arizona, 2020
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in re Cameron Lundquist v. First National Insurance Company of America,
Case No. 18-cv-05301-RJB,United States District Court,Western District of Washington
at Tacoma.
• Killmer,Lane, and Newman,LLP,Denver, Colorado, 2020
Deposed as expert witness for plaintiff re racial disparities in police use of force re
Brandon Washington V. City Of Aurora; Colorado, Case No. 1:19-cv-01160-
RM-MEH,United States District Court,District of Colorado.
• Davison Van Cleve,PC,Portland,OR 2020
Retained as an expert witness for Alliance of Western Energy Consumers regarding coal
plant pollution control investments, coal plant decommissioning costs,rate spread and
rate design re PacifiCorp 2020 Request for a General Rate Revision,Public Utility
Commission of Oregon Docket No. UE 374.
• Davison Van Cleve,PC,Portland,OR and Washington Attorney General,2020
Retained as an expert witness for Packaging Company of America and Washington
Public Council regarding decommissioning costs and rate design re PacifiCorp 2020
Request for a General Rate Revision,Washington Utility and Transportation
Commission.
• Sanger Law,PC,Portland, OR,2019
Retained as a consultant for Renewable Energy Coalition and for Northwest&
Intermountain Power Producers Coalition to provide analysis of PacifiCorp avoided costs
Aegis Insight 15

Exhibit No.201
Case No.IPC-E-24-07
L.Kaufman,IIPA
Page 6 of 9
in a Utility PURPA Compliance Filing at the Washington Utility and Transportation
Commission Docket,No. UE-190666.
• Sanger Law,PC,Portland, OR,2019
Retained as a consultant for Northwest&Intermountain Power Producers Coalition to
provide analysis of Portland General Electric avoided costs in support of testimony to the
Oregon Legislature.
• Powder River Basin Resource Council,Laramie,Wyoming,2019.
Testified as an expert witness for Powder River Basin Resource Council regarding coal
plant closures re PacifiCorp 2019 Integrated Resource Plan,Wyoming Public Service
Commission Docket No. 90000-147-XI-19.
• The Law Office of Ralph Lamar,Arvada, CO 2019
Deposed as an expert witness for plaintiffs regarding lost profits of a Farmers insurance
agency
• Jester, Gibson&Moore,Denver, CO 2019
Retained as an expert witness for plaintiffs regarding lost earnings in an ADEA wrongful
termination matter.
• Albrechta&Coble, Ltd. Fremont, OH 2O19
Retained as an expert witness for plaintiff regarding lost earnings in a race related
wrongful termination matter.
• Conrad Law,PC, Salt Lake City,UT 2019
Retained as an expert witness for Ellis-Hall Consultants,LLC. regarding economic
damages in Ellis-Hall Consultants,LLC. et. al.v. George B. Hofmann IV,United States
District Court,District of Utah,Central Division.
• Davison Van Cleve,PC,Portland,OR 2019
Retained as an expert witness for Alliance of Western Energy Consumers regarding net
variable power cost calculations in PORTLAND GENERAL ELECTRIC COMPANY,
2020 Annual Power Cost Update Tariff Public Utility Commission of Oregon Docket No.
UE 359.
• Sanger Law,PC,Portland, OR,2019
Testified as an expert witness for Renewable Energy Coalition and Rocky Mountain
Coalition for Renewable Energy regarding Qualified Facility avoided costs in
Application of Rocky Mountain Power for a Modification of Avoided Cost Methodology
and Reduced Term of PURPA Power Purchase Agreements Public Service Commission
of Wyoming Docket No. 20000-545-ET-18
• Sanger Law,PC,Portland, OR,2019
Retained as an expert witness for Cafeto Coffee Company regarding the necessity,design,
and location of transmission lines in SPRINGFIELD UTILITY BOARD Petition for
Certificate of Public Convenience and Necessity Public Utility Commission of Oregon
Docket No. PCN 3.
• Baumgartner Law,LLC,Denver, CO,2018
Retained as an expert witness for plaintiffs re calculation of economic harm due to injury
in re Eric Bowman,v. Top Tier Colorado, LLC,, Case No. 18CV31359,United States
District Court,District of Colorado.
• Cohen Milstein Sellers&Toll PLLC,Washington DC,2018
Aegis Insight 16

Exhibit No.201
Case No.IPC-E-24-07
L.Kaufman,IIPA
Page 7 of 9
Retained as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in re Isaac Harris et al.v. Medical Transportation Management, Inc., Civil
Action No. 17-1371,United States District Court,District of Columbia.
• Davison Van Cleve,PC,Portland,OR 2020
Retained as an expert witness for Alliance of Western Energy Consumers regarding
depreciation rates in re PacifiCom Application for Authority, t�plement Revised
Depreciation Rates,Public Utility Commission of Oregon Docket No. UM 1968.
• Davison Van Cleve,PC, Salem, OR and Washington Attorney General, OR 2020
Retained as an expert witness for Packaging Company of America and Washington
Public Council regarding depreciation rates in re Pacific Power 2018 Depreciation Study,
Washington Utility and Transportation Commission,Docket No. UE-180778.
• Hagens Berman Sobol Shapiro LLP,Phoenix,Arizona, 2018
Deposed as an expert witness for plaintiffs re calculation of economic harm due to breach
of contract in re Vicky Maldonado and Carter v.Apple Inc.,AppleCare Services
Company; Inc.; and Apple CSC. Inc., Case No. 3:16-cv-04067-WHO,United States
District Court,District of California.
• Hagens Berman Sobol Shapiro,LLP,Phoenix,Arizona,2018
Deposed and testified as an expert witness for plaintiffs re calculation of unpaid mileage
for truck drivers in re Swift Transportation Co., Inc., Civil Action No. CV2004-001777,
Superior Court of the State of Arizona, County of Maricopa.
• Killmer,Lane, and Newman,LLP,Denver, Colorado, 2018
Retained as expert witness for plaintiffs re reasonable attorney fees in re Jeanne Stroup
and Ruben Lee;v. United Airlines, Inc., Case No. 15-cv-01389-WYD-STV,United States
District Court,District of Colorado.
• Klein and Frank,PC,Denver, Colorado,2018
Retained as expert witness for plaintiffs re potential jury bias in re Gail Goehrig and
Chris Goehrig v. Core Mountain Enterprises;LLC,Case No. 2016CV030004, San Juan
County District Court.
• Robert Belluso,Pennsylvania,2017
Retained as expert witness for plaintiff re lost profit in re Robert Belluso D.O.v Trustees
of Charleroi Community Park,PHRC Case No. 201505365,Pennsylvania Human
Relations Commission.
• Lowery Parady,LLC,Denver, Colorado,2017
Analyzed payroll data and calculated unpaid overtime and unpaid hours for plaintiff class
action in re Violeta Solis, et al. v. The Circle Group;LLC, et al., Case No.
1:16-cv-01329-RBJ,United States District Court,District of Colorado.
• Sawaya&Miller Law Firm,Denver, Colorado,2017
Provided data processing and analysis of employment records.
• Financial Scholars Group, Orinda, California,2017
Provided analysis of risk profile in bundled real estate and personal loans in re Old
Republic Insurance Company v. Countrywide Bank et al., Circuit Court of Cook County,
Illinois, Chancery Division.
• Financial Scholars Group, Orinda, California,2017
Aegis Insight 17

Exhibit No.201
Case No.IPC-E-24-07
L.Kaufman,IIPA
Page 8 of 9
Provided consultation and analysis of financial market transactions in preparation of
settlement claims filings in re Laydon v. Mizuho Bank,Ltd., et al. and Sonterra Capital
Master Fund Ltd.; et al v. UBS AG et al.
• Clean Energy Action,Boulder, Colorado,2016—2017
Provided consultation on the appropriate discounting methodology used in energy
resource planning in the Public Service Company of Colorado application for approval of
the 2016 Electric Resource Plan,Proceeding No. 16A-0396E,Public Utilities
Commission of the State of Colorado.
• Confidential Client, 2016
Provided analysis and report on the probability that distinct crimes are independent
events based on geographical analysis of crime rates.
• Christine Lamb and Kevin James Burns,Denver, Colorado,2016
Provided data analysis for defendant of the impact of ethnicity on termination decisions
in re Aragon et al v. Home Depot USA, Inc., Case No. 1:15-cv- 00466-MCA-KK,United
States District Court,District of New Mexico.
• Steptoe&Johnson LLP,Washington,DC,2015—2016
Programmed analysis of internet traffic data for plaintiffs applying a proprietary
probability model developed to identify and verify accounts responsible for repeated
infringements of asserted copyrights by defendants' internet subscribers in re BMG
Rights Management(US)LLC,and Round Hill Music LP v. Cox Enterprises,Inc., et al.,
Case No. 1:14-cv-1611(LOG/JFA),United States District Court Eastern District of
Virginia,Alexandria Division.
• Padilla&Padilla,PLLC,Denver, Colorado,2014—2016
Provided research and analysis for plaintiffs re the impact on minority applicants from
use of the AccuPlacer Test by the City and County of Denver, and estimated damages in
re Marian G. Kerner et al. v. City and County of Denver, Civil Action No.
11-cv-00256-MSK-KMT,United States District Court,District of Colorado.
• U.S. Equal Employment Opportunity Commission,2013
Provided statistical analysis of EEOC filings.
OTHER REGULATORY PROCEEDINGS:
• Portland General Electric 2018 AUT UE 335
• Portland General Electric 2016 Annual Power Cost Variance Docket No. UE 329.
• PacifiCorp 2016 Power Cost Adjustment Mechanism Docket No.UE 327.
• Public Utility Commission of Oregon Staff Investigation into the Treatment of New Facility
Direct Access Charges Docket No.UM 1837
• PacifiCorp Oregon Specific Cost Allocation Investigation Docket No.UM 1824.
• PacifiCorp 2018 Transition Adjustment Mechanism Docket No. UE 323.
• Portland General Electric 2018 General Rate Case Docket No.UE 319.
• Avista Corp. 2017 General Rate Case Docket No. UG 325.
• Portland General Electric Affiliated Interest Agreement with Portland General Gas Supply
Docket No.UI 376.
• Portland General Electric 2017 Automated Update Tariff Docket No.UE 308
• PacifiCorp 2017 Transition Adjustment Mechanism Docket No. UE 307
Aegis Insight 18

Exhibit No.201
Case No.IPC-E-24-07
L.Kaufman,IIPA
Page 9 of 9
• Portland General Electric 2017 Reauthorization of Decoupling Adjustment Docket No. UE
306
• Northwest Natural Gas Investigation of WARM Program Docket No.UM 1750.
• PacifiCorp Investigation into Multi-Jurisdictional Allocation Issues Docket No. UM 1050.
• Idaho Power Company 2015 Power Supply Expense True Up Docket No.UE 305
• Homer Electric Association 2015 Depreciation Study U-15-094
• Submitted prefiled testimony regarding the depreciation study.
• Chugach Electric Association 2015 Rate Case U-15-081
• Developed staff position regarding margin calculations.
• ENSTAR 2014 Rate Case U-14-111
• Submitted prefiled testimony regarding sales forecast.
• Alaska Pacific Environmental Services 2014 Rate Case U-14-114/115/116/117/118
Submitted prefiled testimony regarding cost allocations, cost of service,cost of capital,
affiliated interests,and depreciation.
• Alaska Waste 2014 Rate Case U-14-104/105/106/107
Submitted prefiled testimony regarding cost of service study, cost of capital,operating
ratio, and affiliated interest real estate contracts.
• Fairbanks Natural Gas 2014 Rate Case U-14-102
Submitted prefiled testimony regarding cost of service study and forecasting models.
• Avista 2015 Rate Case U-14-104
Submitted analysis supporting OPUC Staff settlement positions regarding Avista's sales
and load forecast, decoupling mechanisms and interstate cost allocation methodology.
Represented Staff in settlement conferences on November 21,November 26,and
December 4,2013.
• Portland General Electric 2015 Rate Case
Submitted pre-filed opening testimony addressing PGE's sales forecast,printing and
mailing budget forecast,mailing budget,marginal cost study, line extension policy and
reactive demand charge. Represented OPUC Staff in settlement conferences on May 20,
May 27, and June 12,2014.
• Portland General Electric 2014 General Rate Case
Submitted analysis supporting OPUC Staff settlement positions regarding PGE's sales
and load forecast,revenue decoupling mechanism, and cost of service study. Represented
OPUC Staff in settlement conferences on May 29,June 3,June 6,July 2,and July 9 of
2013. Submitted testimony in support of partial stipulation,pre-filed opening testimony
addressing PGE's decoupling mechanism, and testimony in support of a second partial
stipulation.
• PacifiCorp 2014 General Electric Rate Case
Submitted analysis supporting OPUC Staff settlement positions regarding PacifiCorp's
sales and load forecast and cost of service study. Represented Staff in settlement
conferences on June 12 through June 14,2013.
Aegis Insight 19

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION CASE NO. IPC-E-24-07
OF IDAHO POWER COMPANY TO
INCREASE RATES FOR ELECTRIC EXHIBIT 202
SERVICE TO RECOVER COSTS
ASSOCIATED WITH
INCREMENTAL CAPITAL
INVESTMENTS AND CERTAIN
ONGOING OPERATIONS AND
MAINTENANCE EXPENSES
INTERVENOR
IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.
LANCE D. KAUFMAN, Ph.D. Exhibit 202 Discovery Responses

Exhibit No.202
Case No.IPC-E-24-07
L.Kaufman,11PA
Page 1 of 17
REQUEST FOR PRODUCTION NO. IIPA 1-7: Please refer to "Attachment 14 -
Response to Staff Request No. 3 - Larkin Exhibit No. 9 - Revenue Growth Offset.xlsx".
a. Please confirm that IPC's revenue forecast only accounts for incremental revenue
attributable to rate base and labor.
b. Please explain why IPC does not include all incremental revenue in the revenue
growth offset.
RESPONSE TO REQUEST FOR PRODUCTION NO. IIPA 1-7:
a. Correct, the revenue forecast only accounts for incremental revenue attributable
to rate base and operations and maintenance ("O&M") labor expense.
b. Because this current case was limited to only include incremental rate base and
O&M labor expense, the Company gave appropriate revenue credit for the
incremental revenue that would occur due to load growth since the 2023 GRC by
only including rate base and O&M labor expense components.
The response to this Request is sponsored by Matthew Larkin, Revenue
Requirement Senior Manager, Idaho Power Company.
IDAHO POWER COMPANY'S RESPONSE TO IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.'S
FIRST SET OF DATA REQUESTS- 10

Exhibit No.202
Case No.IPC-E-24-07
L.Kaufman,11PA
Page 2 of 17
REQUEST FOR PRODUCTION NO. IIPA 2-21: Please refer to In the Supreme
Court of The State of Idaho Docket No. 49126, Opinion Filed: May 17, 2023.
a. Please provide the total dollar value of property tax at issue in this proceeding by
year.
b. Please provide the total Idaho property tax assessed by year from 2019 to present.
Please indicate if these amounts include or exclude the contested amount
identified in response to part a.
c. Please provide the amount of Idaho property tax included in the 2023 GRC.
RESPONSE TO REQUEST FOR PRODUCTION NO. IIPA 2-21:
a. This lawsuit has concluded regarding the issue of uniformity (State of Idaho Docket
No. 49126 Opinion). However, the case was remanded back to the District Court
(Fourth Judicial District of the state of Idaho CV01-21-14121) for further litigation
to determine whether Idaho Power was unconstitutionally overtaxed. Until the final
decision from the District Court, a financial impact cannot be determined.
b. Idaho Property Tax
Tax Idaho Irrigators Total 2023 2023 Total
Year Property Property Property House Bill House Bill Property
Tax Before Tax Tax before 292 292 Tax After
House Bill Payments HB 292 Tax Additional School HB 292 Tax
292 Tax Idaho Relief Tax Relief District Relief
Relief Code 63-
6020
2019 19,310,731 2,480,719 21,791,450 21,791,450
2020 18,846,093 2,131,850 20,977,943 20,977,943
2021 17,211,791 2,241,947 19,453,738 19,453,738
2022 14,581,590 1,866,235 16,447,825 16,447,825
2023 12,177,582 1,443,286 13,620,868 (121,730) (1,000,305) 12,498,833
The contested amounts are not determined. Years 2020, 2021 and 2022 are in dispute.
IDAHO POWER COMPANY'S RESPONSE TO IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.'S
SECOND SET OF DATA REQUESTS-22

Exhibit No.202
Case No.IPC-E-24-07
L.Kaufman,11PA
Page 3 of 17
c. The amount of Idaho property tax included in the 2023 GRC was $19,639,172 on
a total system basis (reference P. Jeppsen, Exhibit No. 22, page 12) multiplied by
an allocation factor of 95.67 percent for an Idaho allocated amount of$18,788,796
(reference K. Noe, Exhibit No. 35, page 19).
The response to this Request is sponsored by Matthew Larkin, Revenue
Requirement Senior Manager, Idaho Power Company.
IDAHO POWER COMPANY'S RESPONSE TO IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.'S
SECOND SET OF DATA REQUESTS-23

Exhibit No.202
Case No.IPC-E-24-07
L.Kaufman,IIPA
Page 4 of 17
RESPONSE TO REQUEST FOR PRODUCTION NO. IIPA 2-24:
a. Firm jurisdictional revenues of $1,287,899,827, consisting of 2023 normalized
revenues, Base Revenue Transfer - PCA, and Base Revenue Transfer - Energy
Efficiency ("EE") Rider, was the base revenue amount from which the percentage
increase required was calculated. The amount of firm jurisdictional revenue
approved in the 2023 General Rate Case was $1,342,619,613, which is comprised
of the Firm Jurisdictional Sales of $1,287,899,827 plus the approved revenue
requirement of $54,719,786.
b. The 2023 normalized revenues which are included as part of the Firm Jurisdictional
Revenues were based on the 14,907,835,244 kWh of sales.
c. The workpaper showing the calculation of the 2023 normalized sales is provided
as "Response to IIPA Request No. 2-24c — Confidential Attachment 1", the Base
Revenue Transfer — PCA calculation is provided as "Response to IIPA Request
No. 2-24c—Attachment 2", and the Base Revenue Transfer— EE Rider calculation
is provided as "Response to IIPA Request No. 24c — Attachment 3."
d. Yes, the system mill rate of $0.090061 is the result of dividing the approved
revenue requirement in the 2023 ID GRC Settlement and corresponding 2023
normalized sales ($1,342,619,613 _ 14,907,835,244 kWh).
e. No, the Company disagrees. Multiplying the system mill rate from the 2023 ID GRC
Settlement by the 124,724,470 incremental kWh does not provide the total
incremental revenue, as explained in subsection 'T' below. The total incremental
revenue differs between the 2024 test year revenue forecast and the 2023 ID GRC
Settlement ($1,358,972,550 - $1,342,619,613 = $16,352,937).
IDAHO POWER COMPANY'S RESPONSE TO IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.'S
SECOND SET OF DATA REQUESTS-27

Exhibit No.202
Case No.IPC-E-24-07
L.Kaufman,11PA
Page 5 of 17
f. Please see the file labeled "Response to Staff Request No. 35 - Confidential
Attachment 10 - Revenue Forecast" for the underlying support of the 2024 test
year revenue forecast of $1,358,972,550. Specifically, please see tab "Rev
Forecast Summary". The system mill rate in the 2023 ID GRC Settlement gives
equal weighting to every kWh of sales. In contrast, the test year revenue forecast
considers the specific composition of energy sales by customer class and the
varying rates paid by customer class. Therefore, incremental revenue cannot be
calculated using the system mill rate from the 2023 ID GRC Settlement without
consideration for the incremental energy sales by customer class.
The response to this Request is sponsored by Matthew Larkin, Revenue
Requirement Senior Manager, Idaho Power Company.
IDAHO POWER COMPANY'S RESPONSE TO IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.'S
SECOND SET OF DATA REQUESTS-28

Exhibit No.202
Case No.IPC-E-24-07
L.Kaufman,11PA
Page 6 of 17
REQUEST FOR PRODUCTION NO. 3: Please provide all workpapers and exhibits
in Excel format with formulas intact and enabled.
RESPONSE TO REQUEST FOR PRODUCTION NO. 3: Please see the attached
Excel files labeled:
• "Attachment 1 - Response to Staff Request No. 3 — Larkin Workpaper 1
• "Attachment 2 - Response to Staff Request No. 3 — Larkin Workpaper 2",
• "Attachment 3 - Response to Staff Request No. 3 — Larkin Workpaper 3",
• "Attachment 4 - Response to Staff Request No. 3 — Larkin Workpaper 4",
• "Attachment 5 - Response to Staff Request No. 3 — Larkin Workpaper 5",
• "Attachment 6 - Response to Staff Request No. 3 — Larkin Workpaper 6",
• "Attachment 7 - Response to Staff Request No. 3 — Larkin Workpaper 7",
• "Attachment 8 - Response to Staff Request No. 3 — Larkin Workpaper 8",
• "Attachment 9 Response to Staff Request No. 3 — Application Attachment
3"
• "Attachment 10 - Response to Staff Request No. 3 — Tatum Exhibit No. 4",
• "Attachment 11 - Response to Staff Request No. 3 — Larkin Exhibit No. 6",
• "Attachment 12 - Response to Staff Request No. 3 — Larkin Exhibit No. 7",
• "Attachment 13 - Response to Staff Request No. 3 — Larkin Exhibit No. 8",
• "Attachment 14 - Response to Staff Request No. 3 — Larkin Exhibit No. 9",
• "Attachment 15 - Response to Staff Request No. 3 — Larkin Exhibit No. 10".
The response to this Request is sponsored by Matthew Larkin, Revenue
Requirement Senior Manager, Idaho Power Company.
IDAHO POWER COMPANY'S RESPONSE TO THE FIRST PRODUCTION REQUEST OF THE
COMMISSION STAFF TO IDAHO POWER-4

Exhibit No.202
Case No.IPC-E-24-07
fmaIDAHO POWER COMPANY L.KaPage 7 of oft
Page 17
INCREMENTAL REVENUE ASSOCIATED WITH LOAD GROWTH
2023 ID kWh Sales
14,907,835,244
Mill Rate (Rate Base and Labor Only Rev Reg/Sales)
0.0440775
Incremental 2024 ID kWh Sales
124,724,470
Incremental 2024 Revenues
$ 5,497,548

Exhibit No.202
Case No.IPC-E-24-07
L.Kaufman,11PA
Page 8 of 17
REQUEST FOR PRODUCTION NO. 35: Please provide a detailed description of
the Company's method for forecasting energy sales and revenue in 2024. In the
description, please identify any changes in the method for forecasting load growth from
Case No. IPC-E-23-11. Please provide any workpapers or models supporting the
forecasting method, in electronic format with links intact and formulae enabled. In
addition, please provide all model outputs including model coefficients, statistics, and
residuals.
RESPONSE TO REQUEST FOR PRODUCTION NO. 35: Please see Attachment
1 provided with this response for a description of the methodology used to develop the
2024 test year sales forecast. There were no methodological changes from the
Company's 2023 GRC filing. In addition, please see Attachments 2-9 provided with this
response for the load forecasting model output data.
- Attachment 1 — Load Forecasting Methodology
- Attachment 2 — Commercial Manufacturing
- Attachment 3 — Commercial Services
- Attachment 4 — Industrial Manufacturing
- Attachment 5 — Industrial Services
- Attachment 6 — Irrigation
- Attachment 7 — Residential Customer Forecast
- Attachment 8 — Residential Use Per Customer
- Attachment 9 — Regression Mnemonic
Lastly, please see Confidential Attachment 10 for the 2024 test year revenue
forecast workbook. Below is a description of the hard-coded inputs contained in the
"Input" tab:
- Rows 13 — 395: 2023 actual usage and billing data
- Rows 401 — 450: 2023 actual customer counts
- Rows 457 —497: 2024 test year forecast customer counts (methodology described
in Attachment 1)
- Rows 505 — 560: 2024 test year forecast energy sales (methodology described in
IDAHO POWER COMPANY'S RESPONSE TO THE SIXTH PRODUCTION REQUEST OF THE
COMMISSION STAFF TO IDAHO POWER - 4

Exhibit No.202
Case No.IPC-E-24-07
L.Kaufman,11PA
Page 9 of 17
Attachment 1)
- Rows 565 — 570: 2024 test year forecast special contract demand
- Rows 578 — 918: base rates effective 1/1/2024
The response to this Request is sponsored by Jordan Prassinos, Principal
Economist and Load Forecasting Manager, and Jessi Brady, Senior Regulatory Analyst,
Idaho Power Company.
IDAHO POWER COMPANY'S RESPONSE TO THE SIXTH PRODUCTION REQUEST OF THE
COMMISSION STAFF TO IDAHO POWER - 5

Response to Staff Request No.35-Attachment 1
Exhibit No.202
Case No.IPC-E-24-07
L.Kaufman,IIPA
1 of 17
POWER®
An IDACORP Cnmpiny
Load Forecasting Workpaper
Workpaper
Case No. IPC-E-24-07
Page 1 of 7
Load Forecasting

Idaho Power Company Load Forecasting�Q/or)� No.202
F-24-07
L.Kaufman,I1PA
Page 11 of 17
Table of Contents
Tableof Contents.......................................................................................................................... ii
Listof Tables ................................................................................................................................. ii
Listof Figures................................................................................................................................ ii
2024 Test Year Sales Forecast....................................................................................................... 3
DataSources ........................................................................................................................... 3
Weather Normalization........................................................................................................... 3
Energy Efficiency and Electrification ....................................................................................... 4
ForecastModels...................................................................................................................... 4
Residential......................................................................................................................... 4
Commercial and Industrial ................................................................................................ 5
Irrigation............................................................................................................................ 6
On-Site Generation ........................................................................................................... 6
Forecast Preparation............................................................................................................... 7
List of Tables
Table 1
Residential and Commercial Weighted Normal Weather used in Sales Forecast.......................3
List of Figures
Figure 1
ResidentialData Flow................................................................................................................. 5
Figure 2
Commercial and Industrial Data Flow ........................................................................................ 6
Case No. IPC-E-24-07
Page 2 of 7
Load Forecasting
Page ii

Idaho Power Load Research and Forecasting Works fie
No.202
Case No.IPC-E-24-07
L.Kaufman,11PA
Page 12 of 17
2024 Test Year Sales Forecast
Data Source,
The 2024 test year sales forecast uses economic data primarily sourced from Moody's
Analytics and Woods & Poole Economics. The national, state, metropolitan statistical area
("MSA"), and county economic and demographic projections are tailored to Idaho Power's
service area using an in-house historic economic database. Specific demographic projections
are also developed for the service area from national and local census data. Additional data
sources used to substantiate this economic data include, but are not limited to, the Idaho
Department of Labor, Construction Monitor, and Federal Reserve economic databases. All
economic data has been updated to the most recent conditions and assessed in Q3 of 2023.
The Company primarily used National Oceanic and Atmospheric Association ("NOAA") data to
obtain historic weather information within Idaho Power's service area.
Weather Njrmalizatioi.
In general, Idaho Power assumes normal temperatures and precipitation over a 30-year
meteorological measurement period. Forecasts for the customer categories that are weather
sensitive include the impact from weather conditions to assess the most probable or likely
outcome. The sales and load forecast uses 30-year normal cooling degree days - base 65
("CDD") and heating degree days— base 65 ("HDD"). These are weighted by Idaho Power's
service area customer counts to find the weighted weather normal as defined below.
Table 1
Residential and Commercial Weighted Normal Weather used in Sales Forecast
Residential Commercial
HDD CDD HDD CDD
Jan 1,055 0 1,062 0
Feb 810 0 817 0
Mar 647 0 654 0
Apr 453 2 459 2
May 226 35 231 33
Jun 74 124 77 120
Jul 8 342 9 331
Aug 12 296 14 286
Sep 103 95 109 89
Oct 413 7 421 7
Nov 771 0 777 0
Dec 1,054 0 1,061 0
Case No. IPC-E-24-07
Page 3 of 7
Load Forecasting
Page 3

Idaho Power Load Research and Forecasting WorkpzW
No.202
Case No.IPC-E-24-07
L.Kaufman,11PA
Page 13 of 17
Energy Efficiency and Electrification
Assumptions for both energy efficiency and electrification are incorporated into the 2024
sales forecast. Energy efficiency influences on past and future load consist of utility programs,
statutory codes, and manufacturing standards for appliances, equipment, and building
materials that reduce energy consumption. Idaho Power modifies its forecasting models to
capture the impact of economic achievable potential. Guidance on these amounts is
benchmarked to data provided by Applied Energy Group ("AEG") used for validating forecast
model output. The approach on how the energy efficiency data is included differs by customer
segment model. As a note, demand response programs are not incorporated into the sales
forecast.
For transportation electrification, the 2024 test year sales forecast includes an update of the
impact of plug-in electric vehicles ("PEV") on system load to reflect the future impact of this
relatively new and evolving source of energy use. Electric vehicle ("EV") consumer adoption
rates in Idaho Power's service area continue with technological advancements. Improving
attributes of vehicle range, refueling time, and charging availability continue to improve the
competitiveness of these vehicles compared to non-electric models. Idaho Power receives
detailed registration data from the Idaho Transportation Department, and the forecast is
conformed to that information. For building electrification, the load forecast assumes a certain
level of residential heat pumps and up to date usage information on customers that have
moved forward with electrification efforts. The 2024 sales forecast includes the specifications
on home electrification equipment saturations from a 2022 Idaho Power end-use study.
Forecast Models
In developing the sales forecast, unique models are used for different customer groups.
These include residential, commercial and industrial, irrigation, and on-site generation
customers. For each customer group, the source of information used is slightly different
depending on the homogeneity or other characteristics of the customer class.
Residential
The flow of data for the residential customer class is depicted below. A distinguishing
trademark of the residential sales forecast relative to other customer classes is the residential
group is rather homogeneous, as such it is conducive to using a statistically adjusted end-use
framework, in that usage by appliance or energy use type is categorized into heating, cooling,
and non-weather impacts and run through an ordinary least squares regression model to
explain the variation in historical data.
Case No. IPC-E-24-07
Page 4 of 7
Load Forecasting
Page 4

Idaho Power Load Research and Forecasting WorkpzW
No.202
Case No.IPC-E-24-07
L.Kaufman,11PA
Page 14 of 17
Figure 1
Residential Data Flow
Data Data Data
Residential
Customer
ModelResi•
1 Sales Architecture=SAE Framework 1
Training Start=2008
Forecast Dependent Variable=
Monthly Sales
•-
• 7ial ) IF Resintial
Use Pe
U—
Forecast ForecastCustomer -
Commercial and Industrial
The flow of data for the commercial and industrial customer class is depicted below. This
class is rather heterogeneous, and as such is further segmented into several ordinary least
square models in an effort to isolate economic variables unique to each segment and refine any
correlation between the regressors and the error terms, a primary qualifier for ordinary least
square models. This segmentation enables unique regression models and associated
explanatory variables resulting from the categorization to estimate the relationship between
dependent historical electricity sales and independent variables such as corporate earnings,
economics, price, technological, and demographics. Individual forecasts of customers with
unique energy service agreements that exceed 20 megawatts ("MW") in size are provided to
the Company from the customer.
Case No. IPC-E-24-07
Page 5 of 7
Load Forecasting
Page 5

Idaho Power Load Research and Forecasting WorkpzW
No.202
Case No.IPC-E-24-07
L.Kaufman,11PA
Page 15 of 17
Figure 2
Commercial and Industrial Data Flow
Arch lecture=Econometric
Training$tart=early 1990.2000
Dcpc dent Va ble=
Annual Sales ipc
Saks
Wrecast
Industrial
IF IPC
IPC Aggregate
Aggr
commercial C/I
and Sales
\\♦ ®
•
Industrial recast
IPC
SenAces Sales
Model Forecast
r
r
1
Irrigation
An individual model is used for the irrigation class. Service under this category is applicable
to energy supplied to agricultural-use customers for operating water pumping or water-delivery
systems to irrigate agricultural crops or pasturage. As the irrigation category is highly seasonal
and weather sensitive, a unique model is used to capture the unique characteristics of this
segment relative to the commercial and industrial sectors. In the highly seasonal irrigation
sector, over 97 percent of the annual energy is billed during the six months from May through
October, and nearly half of the annual energy is billed in just two months: July and August.
During the summer, hourly irrigation loads can constitute nearly 900 MW. In a normal July,
irrigation pumping accounts for roughly 25 percent of the energy consumed during the hour of
the annual system peak and nearly 30 percent of the energy consumed during July for general
business sales. The irrigation forecast model is unique from the other classes in that it is a single
ordinary least squares model. That model flows with a more straightforward design as weather
data in the form of growing degree days base 50 ("GDD50"), precipitation data, an economic
variable for farm product producer price index (from Moody's Analytics), and customer growth
are used as estimators for irrigation billed sales.
On-Site Generation
The installation of generating and storage equipment at customer sites will cause the
demand for electricity delivered by Idaho Power to be reshaped throughout the year.
Therefore, the sales forecast reflects the impact of continued growth in on-site generation
Case No. IPC-E-24-07
Page 6 of 7
Load Forecasting
Page 6

Idaho Power Load Research and Forecasting WorkpzW
No.202
Case No.IPC-E-24-07
L.Kaufman,11PA
Page 16 of 17
customers. Existing on-site generation customers' billing histories were matched to the billing
histories at that site prior to becoming an on-site generation customer. The resulting average
monthly impact per customer (in kilowatt-hours ("kWh")) was then multiplied by forecasts of
the Schedule 6, 8, and 84 residential, commercial, and irrigation customer counts to estimate
the future energy impact on the sales forecast. The forecast of on-site customers serves as a
function of historical trends and pending regulatory actions. As such, the "delivered-only"
portion of these on-site customers was also analyzed and forecasted for non-legacy customers.
This was done by finding the delivered-only channel of a site's meter for on-site generation
customers and extrapolating that to the forecasted customer growth of on-site generation.
Forecast Preparation
In order to determine forecast customer levels for the 2024 test year, a customer forecast is
prepared based on the primary customer classes described above. For residential, the number
of customers is a function of the number of new service area households as derived from
Moody's Analytics' forecast of housing stock and demographic data for the Company's service
area. From there the number of commercial customers is a function of the number of new
residential customers being added. The industrial and irrigation customer forecasts are based
on a trend of operating area customer counts that are allocated to months and then summed
to monthly class totals.
The final step in determining forecast sales for the 2024 test year is to further categorize
the primary customer classes described above by rate schedule and jurisdiction. The splitting of
the sales and customer count forecasts is done by proportioning the forecast based on
historical actual sales and customer additions.
Case No. IPC-E-24-07
Page 7 of 7
Load Forecasting
Page 7

Exhibit No.202
Case No.IPC-E-24-07
L.Kaufman,I1PA
Page 17 of 17
REQUEST FOR PRODUCTION NO. 66: Please update the 2024 payroll table
through the month of June in the Larkin Workpaper 5, "Labor Development" tab.
RESPONSE TO REQUEST FOR PRODUCTION NO. 66: Please see Response
to Staff Request No. 66 — Confidential Attachment. Idaho Power is providing updated
2024 O&M payroll through the month of July because it has recently become available.
The response to this Request is sponsored by Matthew Larkin, Revenue
Requirement Senior Manager, Idaho Power Company.
IDAHO POWER COMPANY'S RESPONSE TO THE EIGHTH PRODUCTION REQUEST OF THE
COMMISSION STAFF TO IDAHO POWER- 9

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION CASE NO. IPC-E-24-07
OF IDAHO POWER COMPANY TO
INCREASE RATES FOR ELECTRIC EXHIBIT 203
SERVICE TO RECOVER COSTS
ASSOCIATED WITH
INCREMENTAL CAPITAL
INVESTMENTS AND CERTAIN
ONGOING OPERATIONS AND
MAINTENANCE EXPENSES
INTERVENOR
IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.
LANCE D. KAUFMAN, Ph.D. Exhibit 203 Rate Base Adjustments

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 1 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
1
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
4 SUMMARY OF RESULTS
5 RATE OF RETURN UNDER PRESENT RATES
6 TOTAL COMBINED RATE BASE 438,393,008 419,428,285 18,964,723
7
8 OPERATING REVENUES
9 FIRM JURISDICTIONAL SALES 5,497,548 5,497,548 0
10 SYSTEM OPPORTUNITY SALES 0 0 0
11 OTHER OPERATING REVENUES 0 0 0
12 TOTAL OPERATING REVENUES 5,497,548 5,497,548 0
13 OPERATING EXPENSES
14 OPERATION&MAINTENANCE EXPENSES 21,167,487 20,300,622 866,865
15 DEPRECIATION EXPENSE 21,687,650 20,782,719 904,932
16 AMORTIZATION OF LIMITED TERM PLANT 2,265,315 2,168,817 96,498
17 TAXES OTHER THAN INCOME 0 0 0
18 REGULATORY DEBITS/CREDITS 0 0 0
19 PROVISION FOR DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
20 INVESTMENT TAX CREDIT ADJUSTMENT 73,978,000 70,805,818 3,172,182
21 FEDERAL INCOME TAXES (82,494,902) (78,922,197) (3,572,705)
22 STATE INCOME TAXES (10,800,882) (10,327,005) (473,877)
23 TOTAL OPERATING EXPENSES 28,976,124 27,846,151 1,129,973
24 OPERATING INCOME (23,478,576) (22,348,603) (1,129,973)
25 ADD: IERCO OPERATING INCOME 0 0 0
26 CONSOLIDATED OPERATING INCOME (23,478,576) (22,348,603) (1,129,973)
27 RATE OF RETURN UNDER PRESENT RATES -5.36% -5.33% -5.96%
28
29 DEVELOPMENT OF REVENUE REQUIREMENTS
30 RATE OF RETURN @ 9.6%ROE 7.247% 7.247% 7.247%
31
32 RETURN 31,770,341 30,395,968 1,374,373
33 EARNINGS DEFICIENCY 55,248,917 52,744,571 2,504,346
34 ADD:CWIP (HELLS CANYON RELICENSING) D10 0 0 0
35 EARNINGS DEFICIENCY WITH CWIP 55,248,917 52,744,571 2,504,346
36
37 NET-TO-GROSS TAX MULTIPLIER 1.347 1.347 1.347
38 REVENUE DEFICIENCY 74,399,297 71,026,894 3,372,403
39
40 ADD:VALMY REVENUE REQUIREMENT CIDA 0 0 0
41 ADD:BRIDGER REVENUE REQUIREMENT CIDA 0 0 0
42 LESS:BATTERY ADITC MITIGATION CIDA 0 0 0
43 REVENUE DEFICIENCY LESS ADJUSTMENTS 74,399,297 71,026,894 3,372,403
44
45
46
47
48
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman,IIPA
Page 2 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
49 SUMMARY OF RESULTS
50 DEVELOPMENT OF RATE BASE COMPONENTS
51 ELECTRIC PLANT IN SERVICE
52 INTANGIBLE PLANT 18,550,533 17,766,701 783,831
53 PRODUCTION PLANT 109,725,176 105,249,082 4,476,094
54 TRANSMISSION PLANT 61,848,449 59,325,423 2,523,026
55 DISTRIBUTION PLANT 312,884,663 299,110,175 13,774,488
56 GENERAL PLANT 42,456,137 40,635,614 1,820,522
57 TOTAL ELECTRIC PLANT IN SERVICE 545,464,959 522,086,997 23,377,962
58 LESS:ACCUM PROVISION FOR DEPRECIATION 98,149,356 94,115,733 4,033,623
59 AMORT OF OTHER UTILITY PLANT 5,749,140 5,505,601 243,538
60 NET ELECTRIC PLANT IN SERVICE 441,566,463 422,465,662 19,100,801
61 LESS:CUSTOMER ADV FOR CONSTRUCTION 0 0 0
62 LESS:ACCUM DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
63 ADD:PLT HLD FOR FUTURE+ACQUIS ADJ 0 0 0
64 ADD:WORKING CAPITAL 0 0 0
65 ADD:CONSERVATION+OTHER DFRD PROG. 0 0 0
66 ADD:SUBSIDIARY RATE BASE 0 0 0
67 TOTAL COMBINED RATE BASE 438,393,008 419,428,285 18,964,723
68
69 DEVELOPMENT OF NET INCOME COMPONENTS
70 OPERATING REVENUES
71 SALES REVENUES 5,497,548 5,497,548 0
72 OTHER OPERATING REVENUES 0 0 0
73 TOTAL OPERATING REVENUES 5,497,548 5,497,548 0
74 OPERATING EXPENSES
75 OPERATION&MAINTENANCE EXPENSES 21,167,487 20,300,622 866,865
76 DEPRECIATION EXPENSE 21,687,650 20,782,719 904,932
77 AMORTIZATION OF LIMITED TERM PLANT 2,265,315 2,168,817 96,498
78 TAXES OTHER THAN INCOME 0 0 0
79 REGULATORY DEBITS/CREDITS 0 0 0
80 PROVISION FOR DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
81 INVESTMENT TAX CREDIT ADJUSTMENT 73,978,000 70,805,818 3,172,182
82 FEDERAL INCOME TAXES (82,494,902) (78,922,197) (3,572,705)
83 STATE INCOME TAXES (10,800,882) (10,327,005) (473,877)
84 TOTAL OPERATING EXPENSES 28,976,124 27,846,151 1,129,973
85 OPERATING INCOME (23,478,576) (22,348,603) (1,129,973)
86 ADD: IERCO OPERATING INCOME E10 0 0 0
87 CONSOLIDATED OPERATING INCOME (23,478,576) (22,348,603) (1,129,973)
88
89 NET POWER SUPPLY COSTS:
90 ACCT447/SURPLUS SALES 0 0 0
91 ACCT501/FUEL-THERMAL PLANTS 0 0 0
92 ACCT 547/FUEL-OTHER 0 0 0
93 ACCT 555/NON-FIRM PURCHASES 0 0 0
94 ACCT 555/DEMAND RESPONSE INCENTIVE 0 0 0
95 ACCT 555/CSPP PURCHASES 0 0 0
96 SUBTOTAL 0 0 0
97 ACCT 536/WATER FOR POWER(PCA&OTHER) 0 0 0
98 ACCT 565/TRANS OF ELECTRICTY BY OTHERS 0 0 0
99 TOTAL NET POWER SUPPLY COSTS 0 0 0
100 OTHER O&M
101 TOTAL O&M EXPENSES 19,557,535 20,300,622 866,865
102 LESS: ACCT 501/FUEL-THERMAL PLANTS 0 0 0
103 ACCT 547/FUEL-OTHER 2024 0 0 0

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 3 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
104 ACCT 555/NON-FIRM PURCHASES 0 0 0
105 ACCT 555/DEMAND RESPONSE INCENTIVE 0 0 0
106 ACCT 555/CSPP PURCHASES 0 0 0
107 SUBTOTAL 19,557,535 20,300,622 866,865
108 ACCT 536ANATER FOR POWER(PCA&OTHER) 0 0 0
109 ACCT 565/TRANS OF ELECTRICTY BY OTHERS 0 0 0
110 ACCT416/MERCHANDISING EXPENSE 0 0 0
111 NET OTHER O&M 19,557,535 20,300,622 866,865
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 4 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
112 TABLE 1-ELECTRIC PLANT IN SERVICE (386,020,032)
113 INTANGIBLE PLANT
114 301-ORGANIZATION P101P $ - 0 0
115 302-FRANCHISES&CONSENTS D10 $ 5,568,055 5,340,913 227,141
116 303-MISCELLANEOUS P101P $ 12,982,478 12,425,788 556,690
117
118 TOTAL INTANGIBLE PLANT 18,550,533 17,766,701 783,831
119
120 PRODUCTION PLANT
121 310-316/STEAM PRODUCTION D10 30,176,012 28,945,021 1,230,991
122 330-336/HYDRAULIC PRODUCTION D10 72,463,273 69,507,229 2,956,044
123 340-346/OTHER PRODUCTION-BASE LOAD D10 4,971,558 4,768,750 202,808
124 340-346/OTHER PRODUCTION-PEAKERS D10 2,114,334 2,028,082 86,251
125
126 TOTAL PRODUCTION PLANT 109,725,176 105,249,082 4,476,094
127
128 TRANSMISSION PLANT
129 350/LAND&LAND RIGHTS-SYSTEM SERVICE D11 2,507,422 2,405,135 102,287
130 DIRECT ASSIGNMENT DA350 0 0 0
131 TOTAL ACCOUNT 350 2,507,422 2,405,135 102,287
132
133 352/STRUCTURES&IMPROVEMENTS-SYSTEM SERVICE D11 6,871,632 6,591,313 280,319
134 DIRECT ASSIGNMENT DA352 0 0 0
135 TOTAL ACCOUNT 352 6,871,632 6,591,313 280,319
136
137 353/STATION EQUIPMENT-SYSTEM SERVICE D11 27,925,636 26,786,447 1,139,190
138 DIRECT ASSIGNMENT DA353 0 0 0
139 TOTAL ACCOUNT 353 27,925,636 26,786,447 1,139,190
140
141 354/TOWERS&FIXTURES-SYSTEM SERVICE D11 1,548,642 1,485,467 63,175
142 DIRECT ASSIGNMENT DA354 0 0 0
143 TOTAL ACCOUNT 354 1,548,642 1,485,467 63,175
144
145 355/POLES&FIXTURES-SYSTEM SERVICE D11 17,052,006 16,356,392 695,614
146 DIRECT ASSIGNMENT DA355 0 0 0
147 TOTAL ACCOUNT 355 17,052,006 16,356,392 695,614
148
149 356/OVERHEAD CONDUCTORS&DEVICES-SYSTEM SERVICE D11 5,928,287 5,686,450 241,837
150 DIRECT ASSIGNMENT DA356 0 0 0
151 TOTAL ACCOUNT 356 5,928,287 5,686,450 241,837
152
153 359/ROADS&TRAILS-SYSTEM SERVICE D11 14,825 14,220 605
154 DIRECT ASSIGNMENT DA359 0 0 0
155 TOTAL ACCOUNT 359 14,825 14,220 605
156
157 TOTAL TRANSMISSION PLANT 61,848,449 59,325,423 2,523,026
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 5 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
158 TABLE 1-ELECTRIC PLANT IN SERVICE
159
160 DISTRIBUTION PLANT
161 360/LAND&LAND RIGHTS-SYSTEM SERVICE ACCT360 790,679 763,476 27,203
162 PLUS:ADJUSTMENT FOR CIAC ACCT360CIAC 0 0 0
163 DISTRIBUTION PLANT+CIAC 265,163 763,476 27,203
164
165 361/STRUCTURES&IMPROVEMENTS-SYSTEM SERVICE ACCT361 11,523,247 10,978,691 544,557
166 PLUS:ADJUSTMENT FOR CIAC ACCT361CIAC 0 0 0
167 DISTRIBUTION PLANT+CIAC 7,111,831 10,978,691 544,557
168
169 362/STATION EQUIPMENT-SYSTEM SERVICE ACCT362 27,612,144 26,449,129 1,163,015
170 PLUS:ADJUSTMENT FOR CIAC ACCT362CIAC 0 0 0
171 DISTRIBUTION PLANT+CIAC 10,117,098 26,449,129 1,163,015
172
173 363/STORAGE BATTERY EQUIPMENT D10 157,061,205 150,654,100 6,407,105
174 TOTAL BATTERY STORAGE EQUIPMENT 157,061,205 150,654,100 6,407,105
175
176 364/POLES,TOWERS&FIXTURES DA364 20,607,503 18,998,409 1,609,094
177 365/OVERHEAD CONDUCTORS&DEVICES DA365 6,207,400 5,852,816 354,584
178 366/UNDERGROUND CONDUIT DA366 3,496,945 3,442,170 54,775
179 367/UNDERGROUND CONDUCTORS&DEVICES DA367 22,978,507 22,637,203 341,304
180 368/LINE TRANSFORMERS DA368 51,382,872 48,547,808 2,835,064
181 369/SERVICES DA369 3,502,257 3,365,219 137,038
182 370/METERS DA370 5,676,873 5,493,501 183,373
183 371/INSTALLATIONS ON CUSTOMER PREMISES DA371 1,229,088 1,144,291 84,797
184 373/STREET LIGHTING SYSTEMS DA373 815,942 783,362 32,580
185
186 TOTAL DISTRIBUTION PLANT(without CIAC) 312,884,663 299,110,175 13,774,488
187
188 GENERAL PLANT
189 389/LAND&LAND RIGHTS PTD 136,377 130,529 5,848
190 390/STRUCTURES&IMPROVEMENTS PTD 12,521,880 11,984,941 536,939
191 391/OFFICE FURNITURE&EQUIPMENT PTD 1,248,133 1,194,613 53,520
192 392/TRANSPORTATION EQUIPMENT PTD 18,129,689 17,352,287 777,402
193 393/STORES EQUIPMENT PTD 2,789,153 2,669,554 119,599
194 394/TOOLS,SHOP&GARAGE EQUIPMENT PTD 682,688 653,414 29,274
195 395/LABORATORY EQUIPMENT PTD 1,777,918 1,701,681 76,237
196 396/POWER OPERATED EQUIPMENT PTD 3,889,940 3,723,139 166,801
197 397/COMMUNICATIONS EQUIPMENT PTD 1,404,870 1,344,629 60,241
198 398/MISCELLANEOUS EQUIPMENT PTD (124,510) (119,171) (5,339)
199
200 TOTAL GENERAL PLANT 42,456,137 40,635,614 1,820,522
201
202 TOTAL ELECTRIC PLANT IN SERVICE(without CIAC) 545,464,959 522,086,997 23,377,962
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 6 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
203 TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION
204
205 PRODUCTION PLANT
206 310-316/STEAM PRODUCTION L 121 38,829,782 37,245,772 1,584,010
207 330-336/HYDRAULIC PRODUCTION L 122 23,724,689 22,756,872 967,817
208 340-346/OTHER PRODUCTION-BASE LOAD L 123 (7,794,076) (7,476,127) (317,949)
209 340-346/OTHER PRODUCTION-PEAKERS L 124 (3,314,711) (3,179,491) (135,219)
210 TOTAL PRODUCTION PLANT 51,445,685 49,347,026 2,098,659
211
212 TRANSMISSION PLANT
213 350/LAND&LAND RIGHTS L 131 437,290 419,452 17,839
214 352/STRUCTURES&IMPROVEMENTS L 135 1,260,341 1,208,927 51,414
215 353/STATION EQUIPMENT L 139 3,390,338 3,252,033 138,304
216 354/TOWERS&FIXTURES L 143 2,310,847 2,216,579 94,268
217 355/POLES&FIXTURES L 147 2,479,038 2,377,909 101,129
218 356/OVERHEAD CONDUCTORS&DEVICES L 151 489,353 469,391 19,963
219 359/ROADS&TRAILS L 155 2,744 2,632 112
220 TOTAL TRANSMISSION PLANT 10,369,951 9,946,923 423,029
221
222 DISTRIBUTION PLANT
223 360/LAND&LAND RIGHTS L 161 28,342 27,367 975
224 361/STRUCTURES&IMPROVEMENTS L 165 832,679 793,329 39,350
225 362/STATION EQUIPMENT L 169 3,394,934 3,251,941 142,994
226 363/STORAGE BATTERY EQUIPMENT L 173 3,952,431 3,791,196 161,234
227 364/POLES,TOWERS&FIXTURES L 176 1,482,133 1,366,404 115,729
228 365/OVERHEAD CONDUCTORS&DEVICES L 177 1,295,489 1,221,487 74,002
229 366/UNDERGROUND CONDUIT L 178 877,569 863,823 13,746
230 367/UNDERGROUND CONDUCTORS&DEVICES L 179 4,546,767 4,479,233 67,534
231 368/LINE TRANSFORMERS L 180 6,203,132 5,860,873 342,260
232 369/SERVICES L 181 988,976 950,278 38,697
233 370/METERS L 182 2,477,455 2,397,429 80,026
234 371/INSTALLATIONS ON CUSTOMER PREMISES L 183 (70,978) (66,081) (4,897)
235 373/STREET LIGHTING SYSTEMS L 184 890,622 855,059 35,562
236 TOTAL DISTRIBUTION PLANT 26,899,549 25,792,337 1,107,212
237
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 7 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
238 TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION
239
240 GENERAL PLANT
241 389/LAND&LAND RIGHTS L 189 0 0 0
242 390/STRUCTURES&IMPROVEMENTS L 190 1,212,108 1,160,133 51,975
243 391/OFFICE FURNITURE&EQUIPMENT L 191 237,126 226,958 10,168
244 392/TRANSPORTATION EQUIPMENT L 192 2,599,747 2,488,269 111,477
245 393/STORES EQUIPMENT L 193 216,945 207,642 9,303
246 394/TOOLS,SHOP&GARAGE EQUIPMENT L 194 517,680 495,482 22,198
247 395/LABORATORY EQUIPMENT L 195 511,422 489,492 21,930
248 396/POWER OPERATED EQUIPMENT L 196 1,197,836 1,146,473 51,363
249 397/COMMUNICATIONS EQUIPMENT L 197 2,978,805 2,851,074 127,731
250 398/MISCELLANEOUS EQUIPMENT L 198 258,801 247,704 11,097
251 TOTAL GENERAL PLANT 9,730,470 9,313,227 417,243
252
253 AMORTIZATION OF DISALLOWED COSTS L 118 (296,299) (283,780) (12,520)
254
255 TOTAL ACCUM PROVISION DEPRECIATION 98,149,356 94,115,733 4,033,623
256
257 AMORTIZATION OF OTHER UTILITY PLANT
258 302/FRANCHISES AND CONSENTS L 115 1,430,774 1,372,408 58,367
259 303/MISCELLANEOUS INTANGIBLE PLANT L 116 4,318,365 4,133,194 185,172
260
261 TOTAL AMORT OF OTHER UTILITY PLANT 5,749,140 5,505,601 243,538
262
263 TOTAL ACCUM PROVISION FOR DEPR
264 &AMORTIZATION OF OTHER UTILITY PLANT 103,898,496 99,621,335 4,277,161
265
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 8 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
266 TABLE 3-ADDITIONS&DEDUCTIONS TO RATEBASE
267
268 NET ELECTRIC PLANT IN SERVICE 441,566,463 422,465,662 19,100,801
269 LESS:
270 252 CUSTOMER ADVANCES FOR CONSTRUCTION
271 POWER SUPPLY D10 0 0 0
272 OTHER DA252 0 0 0
273 TOTAL CUSTOMER ADV FOR CONSTRUCTION 0 0 0
274
275 ACCUMULATED DEFERRED INCOME TAXES
276 190/ACCUMULATED DEFERRED INCOME TAXES
277 CUSTOMER ADVANCES FOR CONSTUCTION DA252 0 0 0
278 OTHER LABOR 0 0 0
279 TOTAL ACCOUNT190 0 0 0
280 281/ACCELERATED AMORTIZATION P101 P 0 0 0
281 282/OTHER PROPERTY P101P 3,173,455 3,037,377 136,078
282 283/OTHER P101 P 0 0 0
283 TOTAL ACCUM DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
284
285 NET ELECTRIC PLANT IN SERVICE 438,393,008 419,428,285 18,964,723
286 ADD:
287 WORKING CAPITAL
288 151/FUEL INVENTORY E10 0 0 0
289 154&163/PLANT MATERIALS&SUPPLIES
290 PRODUCTION-GENERAL L 126 0 0 0
291 TRANSMISSION-GENERAL L 157 0 0 0
292 DISTRIBUTION-GENERAL L 186+CIAC 0 0 0
293 OTHER-UNCLASSIFIED L 202 0 0 0
294 TOTAL ACCOUNT 154&163 0 0 0
295 165/PREPAID ITEMS
296 AD VALOREM TAXES L 700 0 0 0
297 OTHER PROD-RELATED PREPAYMENTS D10 0 0 0
298 INSURANCE L 126 0 0 0
299 PENSION EXPENSE L 1042 0 0 0
300 PREPAID RETIREE BENEFITS L 1042 0 0 0
301 MISCELLANEOUS PREPAYMENTS P101P 0 0 0
302 TOTAL ACCOUNT 165 0 0 0
303 WORKING CASH ALLOWANCE L 621 0 0 0
304
305 TOTAL WORKING CAPITAL 0 0 0
306
307 NET ELECTRIC PLANT IN SERVICE 438,393,008 419,428,285 18,964,723
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 9 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
308 TABLE 3-ADDITIONS&DEDUCTIONS TO RATEBASE
309
310 NET ELECTRIC PLANT IN SERVICE 438,393,008 419,428,285 18,964,723
311 ADD:
312 105/PLANT HELD FOR FUTURE USE
313 HYDRAULIC PRODUCTION L 122 0 0 0
314 TRANS LAND&LAND RIGHTS L 131 0 0 0
315 TRANS STRUCTURES&IMPROVEMENTS L 135 0 0 0
316 TRANS STATION EQUIPMENT L 139 0 0 0
317 DIST LAND&LAND RIGHTS L 163 0 0 0
318 DIST STRUCTURES&IMPROVEMENTS L 167 0 0 0
319 DIST STATIONS EQUIPMENT 0
320 GEN LAND&LAND RIGHTS L 189 0 0 0
321 GEN STRUCTURES&IMPROVEMENTS L 190 0 0 0
322 COMMUNICATION L 192 0 0 0
323 TOTAL PLANT HELD FOR FUTURE USE 0 0 0
324
325 114/115-ASSET EXCHANGE ACQUISITION ADJUSTMENT CIDA 0 0 0
326
327 DEFERRED PROGRAMS:
328 182/ CONSERVATION PROGRAMS
329 IDAHO DEFERRED CONSERVATION PROGRAMS CIDA 0 0 0
330 OREGON DEFERRED CONSERVATION PROGRAMS CODA 0 0 0
331 TOTAL CONSERVATION PROGRAMS 0 0 0
332 182&186/MISC.OTHER REGULATORY ASSETS
333 CUB FUND INTEREST(OPUC 15-399) CODA 0 0 0
334 AM.FALLS BOND REFINANCING D10 0 0 0
335 SFAS 87 CAPITALIZED PENSION-OPUC ORDER 10-064 CODA 0 0 0
336 CLOUD COMPUTING-(IPUC Order 34707) CIDA 0 0 0
337 WILDFIRE MITIGATION(IPUC Order 35077) CIDA 0 0 0
338 SIEMENS LTP RATE BASE(IPUC Order 33420) CIDA 0 0 0
339 SIEMENS LTP DEFERRED RATE BASE(IPUC Order 33420) CIDA 0 0 0
340 SIEMENS LTP RATE BASE(OPUC ORDER 15-387) CODA 0 0 0
341 SIEMENS LTP DEFERRED RATE BASE(OPUC ORDER 15-387) CODA 0 0 0
342 TOTAL OTHER REGULATORY ASSETS 0 0 0
343 186/MISC.OTHER DEFERRED PROGRAMS 0 0 0
344 254/JIM BRIDGER PLANT END OF LIFE DEPR-OPUC ORD 12-296 CODA 0 0 0
345 RECONNECT FEES-(OPUC ADV 16-09) CODA 0 0 0
346 TOTAL DEFERRED PROGRAMS 0 0 0
347
348 DEVELOPMENT OF IERCO RATE BASE
349 INVESTMENT IN IERCO E10 0 0 0
350 PREPAID COAL ROYALTIES E10 0 0 0
351 NOTES PAYABLE TO/RECEIVABLE FROM SUBSIDIARY E10 0 0 0
352 TOTAL SUBSIDIARY RATE BASE 0 0 0
353
354 TOTAL COMBINED RATE BASE 438,393,008 419,428,285 18,964,723
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 10 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
355 TABLE 4-OPERATING REVENUES
356 FIRM ENERGY SALES
357 440-448/RETAIL RETREV 5,497,548 5,497,548 0
358 442/BASE REVENUE TRANSFER-PCA CIDA 0 0 0
359 442/BASE REVENUE TRANSFER-EE RIDER CIDA 0 0 0
360 447/FIRM SALES FOR RESALE E10 0 0 0
361 447/SYSTEM OPPORTUNITY SALES E10 0 0 0
362 447.050/FINANCIAL LOSSES E10 0 0 0
363 TOTAL SALES OF ELECTRICITY 5,497,548 5,497,548 0
364
365 OTHER OPERATING REVENUES
366 415/MERCHANDISING REVENUES D60 0 0 0
367
368 449/OATT TARIFF REFUND
369 NETWORK D11 0 0 0
370 POINT-TO-POINT D11 0 0 0
371 TOTAL ACCOUNT 449 0 0 0
372
373 451/MISCELLANEOUS SERVICE REVENUES DA451 0 0 0
374
375 454/RENTS FROM ELECTRIC PROPERTY
376 SUBSTATION EQUIPMENT L 139 0 0 0
377 TRANSFORMER RENTALS D11 0 0 0
378 LINE RENTALS D11 0 0 0
379 COGENERATION L 498 0 0 0
380 REAL ESTATE RENTS L 200 0 0 0
381 DARK FIBER PROJECT CIDA 0 0 0
382 POLE ATTACHMENTS L 176 0 0 0
383 FACILITIES CHARGES DA454 0 0 0
384 OTHER RENTALS L122 0 0 0
385 MISCELLANEOUS PTD 0 0 0
386 TOTAL ACCOUNT 454 0 0 0
387
388 456/OTHER ELECTRIC REVENUES
389 TRANSMISSION NETWORK SERVICES-FIRM DA D11 0 0 0
390 TRANSMISSION NETWORK SERVICES-DIST FACILITIES D60 0 0 0
391 TRANSMISSION POINT-TO-POINT D11 0 0 0
392 PHOTOVOLTAIC STATION SERVICE L 186+CIAC 0 0 0
393 ENERGY EFFICIENCY RIDER CIDA 0 0 0
394 STAND-BY SERVICE DASTNBY 0 0 0
395 SIERRA PACIFIC USAGE CHARGE E10 0 0 0
396 ANTELOPE L518 0 0 0
397 MISCELLANEOUS PTD 0 0 0
398 TOTAL ACCOUNT 456 0 0 0
399
400 TOTAL OTHER OPERATING REVENUES 0 0 0
401
402 TOTAL OPERATING REVENUES 5,497,548 5,497,548 0
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 11 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
403 TABLE 5-OPERATION&MAINTENANCE EXPENSES
404 STEAM POWER GENERATION
405 OPERATION
406 500/SUPERVISION&ENGINEERING D10 3,713 3,561 151
407 501/FUEL E10 0 0 0
408 502/STEAM EXPENSES
409 LABOR D10 0 0 0
410 OTHER E10 0 0 0
411 TOTAL ACCOUNT 502 0 0 0
412 505/ELECTRIC EXPENSES
413 LABOR D10 0 0 0
414 OTHER E10 0 0 0
415 TOTAL ACCOUNT 505 0 0 0
416 506/MISCELLANEOUS EXPENSES D10 (139) (134) (6)
417 507/RENTS L 121 0 0 0
418 STEAM OPERATION EXPENSES 3,573 3,428 146
419
420 MAINTENANCE
421 510/SUPERVISION&ENGINEERING D10 0 0 0
422 511 /STRUCTURES D10 0 0 0
423 512/BOILER PLANT
424 LABOR D10 0 0 0
425 OTHER E10 0 0 0
426 TOTAL ACCOUNT 512 0 0 0
427 513/ELECTRIC PLANT
428 LABOR D10 0 0 0
429 OTHER E10 0 0 0
430 TOTAL ACCOUNT 513 0 0 0
431 514/MISCELLANEOUS STEAM PLANT D10 0 0 0
432 STEAM MAINTENANCE EXPENSES 0 0 0
433 TOTAL STEAM GENERATION EXPENSES 3,573 3,428 146
434
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 12 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
435 TABLE 5-OPERATION&MAINTENANCE EXPENSES
436 HYDRAULIC POWER GENERATION
437 OPERATION
438 535/SUPERVISION&ENGINEERING L 895 114,935 110,217 4,718
439 536/WATER FOR POWER
440 WATER FOR POWER/WCLOUD SEEDING D10 (1,885) (1,808) (77)
441 WATER LEASE D10 0 0 0
442 536 TOTAL ACCOUNT 536 (1,885) (1,808) (77)
443 537/HYDRAULIC EXPENSES D10 477,683 458,196 19,486
444 538/ELECTRIC EXPENSES
445 LABOR D10 242,198 232,317 9,880
446 OTHER E10 0 0 0
447 TOTAL ACCOUNT 538 242,198 232,317 9,880
448 539/MISCELLANEOUS EXPENSES D10 489,559 469,588 19,971
449 540/RENTS D10 0 0 0
450 HYDRAULIC OPERATION EXPENSES 1,322,489 1,268,510 53,978
451
452 MAINTENANCE
453 541/SUPERVISION&ENGINEERING L 906 99,040 95,000 4,040
454 542/STRUCTURES D10 5,823 5,586 238
455 543/RESERVOIRS,DAMS&WATERWAYS D10 85,844 82,342 3,502
456 544/ELECTRIC PLANT
457 LABOR D10 (13,715) (13,155) (559)
458 OTHER E10 0 0 0
459 TOTAL ACCOUNT 544 (13,715) (13,155) (559)
460 545/MISCELLANEOUS HYDRAULIC PLANT L 122 171,556 164,558 6,998
461 HYDRAULIC MAINTENANCE EXPENSES 348,549 334,330 14,219
462 TOTAL HYDRAULIC GENERATION EXPENSES 1,671,038 1,602,841 68,197
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 13 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
463 TABLE 5-OPERATION&MAINTENANCE EXPENSES
464 OTHER POWER GENERATION
465 OPERATION
466 546/SUPERVISION&ENGINEERING L 919 99,353 95,300 4,053
467 547/FUEL
468 DIESEL FUEL E10 0 0 0
469 OTHER E10 0 0 0
470 BRIDGER-GAS OPERATIONS E10 0 0 0
471 TOTAL ACCOUNT 547 0 0 0
472 548/GENERATING EXPENSES
473 LABOR D10 441,033 423,042 17,991
474 OTHER E10 0 0 0
475 TOTAL ACCOUNT 548 441,033 423,042 17,991
476 549/MISCELLANEOUS EXPENSES D10 171,671 164,668 7,003
477 550/RENTS D10 0 0 0
478 OTHER POWER OPER EXPENSES 712,057 683,010 29,047
479
480 MAINTENANCE
481 551/SUPERVISION&ENGINEERING L 929 0 0 0
482 552/STRUCTURES D10 4,070 3,904 166
483 553/GENERATING&ELECTRIC PLANT
484 LABOR D10 5,162 4,951 211
485 OTHER E10 0 0 0
486 TOTAL ACCOUNT 553 5,162 4,951 211
487 554/MISCELLANEOUS EXPENSES L 124 59,691 57,256 2,435
488 OTHER POWER MAINT EXPENSES 68,923 66,111 2,812
489 TOTAL OTHER POWER GENERATION EXP 780,980 749,121 31,859
490
491 OTHER POWER SUPPLY EXPENSE
492 555.0/PURCHASED POWER
493 POWER EXPENSE E10 0 0 0
494 OTHER CIDA 0 0 0
495 TRANSMISSION LOSSES E10 0 0 0
496 DEMAND RESPONSE INCENTIVE CIDA 0 0 0
497 TOTAL 555.0/PURCHASED POWER 0 0 0
498 555.1/COGENERATION&SMALL POWER PROD E10 0 0 0
499 555/TOTAL 0 0 0
500 556/LOAD CONTROL&DISPATCHING EXPENSES D10 0 0 0
501 557/OTHER EXPENSES
502 PCA/EPC ACCOUNTS CIDA 0 0 0
503 OREGON POWER COST-RELATED EXPENSES CODA 0 0 0
504 OTHER D10 589,891 565,827 24,064
505 557/TOTAL 589,891 565,827 24,064
506 TOTAL OTHER POWER SUPPLY EXPENSES 589,891 565,827 24,064
507
508 TOTAL PRODUCTION EXPENSES 3,045,482 2,921,217 124,266
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 14 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
509 TABLE 5-OPERATION&MAINTENANCE EXPENSES
510 TRANSMISSION EXPENSES
511 OPERATION
512 560/SUPERVISION&ENGINEERING L 157 2,879 2,762 117
513 561/LOAD DISPATCHING D12 539,717 517,700 22,017
514 562/STATION EXPENSES L 139 59,838 57,397 2,441
515 563/OVERHEAD LINE EXPENSES L 143+147+151 98,225 94,218 4,007
516 565/TRANSMISSION OF ELECTRICITY BY OTHERS E10 0 0 0
517 566/MISCELLANEOUS EXPENSES L 157 0 0 0
518 567/RENTS L 157 0 0 0
519 TOTAL TRANSMISSION OPERATION 700,660 672,077 28,582
520
521 MAINTENANCE
522 568/SUPERVISION&ENGINEERING L 157 64,239 61,619 2,621
523 569/STRUCTURES L 135 38,010 36,459 1,551
524 570/STATION EQUIPMENT L 139 450,722 432,335 18,387
525 571/OVERHEAD LINES L 143+147+151 267,008 256,116 10,892
526 573/MISCELLANEOUS PLANT L 157 (2,922) (2,803) (119)
527 TOTAL TRANSMISSION MAINTENANCE 817,057 783,726 33,331
528
529 TOTAL TRANSMISSION EXPENSES 1,517,716 1,455,803 61,913
530
531 REGIONAL MARKET EXPENSES
532 OPERATION
533 575/OPER TRANS MKT ADMIN-EIM L 157 0 0 0
534
535 TOTAL REGIONAL MARKET EXPENSES 0 0 0
536
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman,IIPA
Page 15 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
537 TABLE 5-OPERATION&MAINTENANCE EXPENSES
538 DISTRIBUTION EXPENSES
539 OPERATION
540 580/SUPERVISION&ENGINEERING L 186 401,388 383,717 17,671
541 581/LOAD DISPATCHING D60 863,231 830,537 32,694
542 582/STATION EXPENSES L 171 98,208 256,746 11,290
543 583/OVERHEAD LINE EXPENSES L 176+177 207,838 192,618 15,220
544 584/UNDERGROUND LINE EXPENSES L 178+179 360,490 355,097 5,393
545 585/STREET LIGHTING&SIGNAL SYSTEMS L 184 (22,299) (21,409) (890)
546 586/METER EXPENSES L 182 861,859 834,019 27,840
547 587/CUSTOMER INSTALLATIONS EXPENSE L 183 165,988 154,536 11,452
548 588/MISCELLANEOUS EXPENSES L 186 198,869 190,114 8,755
549 589/RENTS L 186 0 0 0
550 TOTAL DISTRIBUTION OPERATION 3,135,573 3,175,976 129,424
551
552 MAINTENANCE
553 590/SUPERVISION&ENGINEERING L 186 (1,662) (1,588) (73)
554 591/STRUCTURES L167 0 0 0
555 592/STATION EQUIPMENT L 171 832,801 2,177,191 95,735
556 593/OVERHEAD LINES L 176+177 496,969 460,575 36,393
557 594/UNDERGROUND LINES L 178+179 15,029 14,805 225
558 595/LINE TRANSFORMERS L 180 381 360 21
559 596/STREET LIGHTING&SIGNAL SYSTEMS L 184 (32,851) (31,540) (1,312)
560 597/METERS L 182 140,121 135,595 4,526
561 598/MISCELLANEOUS PLANT L 186 33,559 32,081 1,477
562 TOTAL DISTRIBUTION MAINTENANCE 1,484,347 2,787,479 136,993
563 TOTAL DISTRIBUTION EXPENSES 4,619,920 5,963,455 266,417
564
565 CUSTOMER ACCOUNTING EXPENSES
566 901/SUPERVISION L 999 115,100 109,361 5,739
567 902/METER READING CW902 27,007 23,392 3,615
568 903/CUSTOMER RECORDS&COLLECTIONS CW903 1,170,506 1,132,078 38,428
569 904/UNCOLLECTIBLE ACCOUNTS CW904 0 0 0
570 905/MISC EXPENSES L 567+568+569 0 0 0
571 TOTAL CUSTOMER ACCOUNTING EXPENSES 1,312,613 1,264,831 47,781
572
573 CUSTOMER SERVICES&INFORMATION EXPENSES
574 907/SUPERVISION L 1007 28,463 27,724 739
575 908/CUSTOMER ASSISTANCE
576 SYSTEM CONSERVATION E10 0 0 0
577 OTHER CUSTOMER ASSISTANCE DA908 1,272,558 1,239,537 33,021
578 TOTAL ACCOUNT908 1,272,558 1,239,537 33,021
579 909/INFORMATION&INSTRUCTIONAL DA909 0 0 0
580 910/MISCELLANEOUS EXPENSES L 578+579 97,408 94,880 2,528
581 912/DEMO AND SELLING EXPENSES E10 0 0 0
582 TOTAL CUST SERV&INFORMATN EXPENSES 1,398,429 1,362,142 36,287
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 16 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
583 TABLE 5-OPERATION&MAINTENANCE EXPENSES
584 ADMINISTRATIVE&GENERAL EXPENSES
585 920/ADMINISTRATIVE&GENERAL SALARIES LABOR 8,028,691 7,682,596 346,094
586 921/OFFICE SUPPLIES LABOR 230,392 220,461 9,932
587 922/ADMIN&GENERAL EXPENSES TRANSFERRED-CR LABOR (9,339,367) (8,936,773) (402,594)
588 923/OUTSIDE SERVICES LABOR 0 0 0
589 924/PROPERTY INSURANCE
590 PRODUCTION-STEAM D10 0 0 0
591 ALL RISK&MISCELLANEOUS P110P 66,654 63,867 2,787
592 TOTAL ACCOUNT 924 66,654 63,867 2,787
593 925/INJURIES&DAMAGES LABOR 18,752 17,944 808
594 926/EMPLOYEE PENSIONS&BENEFITS LABOR 8,410,933 8,048,361 362,572
595 EMPLOYEE PENSIONS&BENEFITS-OREGON CODA 0 0 0
596 EMPLOYEE PENSIONS&BENEFITS-IDAHO CIDA 0 0 0
597 EMPLOYEE PENSIONS&BENEFITS-CAPITALIZED OREGON CODA 0 0 0
598 927/FRANCHISE REQUIREMENTS CIDA 0 0 0
599 928/REGULATORY COMMISSION EXPENSES
600 928.101/FERC ADMIN ASSESS&SECURITIES
601 CAPACITY RELATED D10 0 0 0
602 ENERGY RELATED E10 0 0 0
603 FERC RATE CASE E99 0 0 0
604 FERC ORDER 472 D11 0 0 0
605 FERC OTHER D11 0 0 0
606 FERC-OREGON HYDRO FEE D11 0 0 0
607 SEC EXPENSES CIDA 0 0 0
608 IDAHO PUC -RATE CASE CIDA 0 0 0
609 -OTHER CIDA 0 0 0
610 OREGON PUC-RATE CASE CODA 0 0 0
611 -OTHER CODA 0 0 0
612 TOTAL ACCOUNT 928 0 0 0
613 929/DUPLICATE CHARGES LABOR 0 0 0
614 930.1/GENERAL ADVERTISING LABOR 0 0 0
615 930.2/MISCELLANEOUS EXPENSES LABOR (12,177) (11,652) (525)
616 931/RENTS L 200 0 0 0
617 TOTAL ADM&GEN OPERATION 7,403,878 7,084,804 319,074
618 PLUS:
619 935/GENERAL PLANT MAINTENANCE L 200 259,496 248,369 11,127
620 416/MERCHANDISING EXPENSE D60 0 0 0
621 TOTAL OPER&MAINT EXPENSES 19,557,535 20,300,622 866,865
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 17 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
622 TABLE 6-DEPRECIATION&AMORTIZATION EXPENSE
623
624 DEPRECIATION EXPENSE
625 310-316/STEAM PRODUCTION L 121 897,709 861,089 36,621
626 330-336/HYDRAULIC PRODUCTION L 122 2,671,493 2,562,513 108,980
627 340-346/OTHER PRODUCTION-BASELOAD L 123 190,196 182,437 7,759
628 340-346/OTHER PRODUCTION-PEAKERS L 124 80,887 77,588 3,300
629 TOTAL PRODUCTION PLANT 3,840,286 3,683,626 156,659
630
631 TRANSMISSION PLANT
632 350/LAND&LAND RIGHTS L 131 60,621 58,148 2,473
633 352/STRUCTURES&IMPROVEMENTS L 135 155,594 149,246 6,347
634 353/STATION EQUIPMENT L 139 772,586 741,069 31,517
635 354/TOWERS&FIXTURES L 143 160,021 153,493 6,528
636 355/POLES&FIXTURES L 147 797,742 765,199 32,543
637 356/OVERHEAD CONDUCTORS&DEVICES L 151 267,279 256,376 10,903
638 359/ROADS&TRAILS L 155 102 98 4
639 TOTAL TRANSMISSION PLANT 2,213,945 2,123,630 90,315
640
641 DISTRIBUTION PLANT
642 360/LAND&LAND RIGHTS L 163 (1,838) (5,292) (189)
643 361/STRUCTURES&IMPROVEMENTS L 167 188,344 290,750 14,422
644 362/STATION EQUIPMENT L 171 281,157 735,028 32,320
645 363/STORAGE BATTERY EQUIPMENT L 173 9,627,639 9,234,892 392,747
646 364/POLES,TOWERS&FIXTURES L 176 516,031 475,738 40,293
647 365/OVERHEAD CONDUCTORS&DEVICES L 177 187,020 176,337 10,683
648 366/UNDERGROUND CONDUIT L 178 127,898 125,894 2,003
649 367/UNDERGROUND CONDUCTORS&DEVICES L 179 811,051 799,005 12,047
650 368/LINE TRANSFORMERS L 180 1,180,703 1,115,557 65,146
651 369/SERVICES L 181 63,601 61,112 2,489
652 370/METERS L 182 311,142 301,091 10,050
653 371/INSTALLATIONS ON CUSTOMER PREMISES L 183 51,182 47,651 3,531
654 373/STREET LIGHTING SYSTEMS L 184 19,480 18,702 778
655 TOTAL DISTRIBUTION PLANT 13,363,409 13,376,465 586,320
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 18 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
656 TABLE 6-DEPRECIATION&AMORTIZATION EXPENSE
657
658 GENERAL PLANT
659 389/LAND&LAND RIGHTS L 189 0 0 0
660 390/STRUCTURES&IMPROVEMENTS L 190 535,348 512,392 22,956
661 391/OFFICE FURNITURE&EQUIPMENT L 191 636,073 608,798 27,275
662 392/TRANSPORTATION EQUIPMENT L 192 (66,407) (63,559) (2,848)
663 393/STORES EQUIPMENT L 193 129,334 123,788 5,546
664 394/TOOLS,SHOP&GARAGE EQUIPMENT L 194 51,369 49,166 2,203
665 395/LABORATORY EQUIPMENT L 195 85,142 81,491 3,651
666 396/POWER OPERATED EQUIPMENT L 196 0 0 0
667 397/COMMUNICATIONS EQUIPMENT L 197 328,077 314,009 14,068
668 398/MISCELLANEOUS EQUIPMENT L 198 (28,300) (27,087) (1,214)
669 TOTAL GENERAL PLANT 1,670,634 1,598,997 71,637
670
671 TOTAL DEPRECIATION EXPENSE 21,088,273 20,782,719 904,932
672
673 DEPRECIATION ON DISALLOWED COSTS L 118 0 0 0
674 TOTAL DEPRECIATION EXPENSE 21,088,273 20,782,719 904,932
675
676 AMORTIZATION EXPENSE
677 302/FRANCHISES AND CONSENTS L 115 306,290 293,795 12,495
678 303/MISCELLANEOUS INTANGIBLE PLANT L 116 1,959,025 1,875,022 84,003
679 ADJUSTMENTS,GAINS&LOSSES L 118 0 0 0
680 TOTAL AMORTIZATION EXPENSE 2,265,315 2,168,817 96,498
681
682 TOTAL DEPRECIATION&AMORTIZATION EXP 23,353,588 22,951,536 1,001,429
683
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 19 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
684 TABLE 7-TAXES OTHER THAN INCOME TAXES
685
686 TAXES OTHER THAN INCOME
687 FEDERALTAXES
688 FICA LABOR 0 0 0
689 FUTA LABOR 0 0 0
690 LESS PAYROLL DEDUCTION LABOR 0 0 0
691
692 STATE TAXES
693 AD VALOREM TAXES
694 JIM BRIDGER STATION L 121 0 0 0
695 VALMY L121 0 0 0
696 OTHER-PRODUCTION PLANT L 126 0 0 0
697 OTHER-TRANSMISSION PLANT L 157 0 0 0
698 OTHER-DISTRIBUTION PLANT L 186 0 0 0
699 OTHER-GENERAL PLANT L200 0 0 0
700 SUB-TOTAL 0 0 0
701
702 LICENSES-HYDRO PROJECTS L 122 0 0 0
703
704 REGULATORY COMMISSION FEES
705 STATE OF IDAHO CIDA 0 0 0
706 STATE OF OREGON CODA 0 0 0
707
708 FRANCHISE TAXES
709 STATE OF OREGON CODA 0 0 0
710
711 OTHER STATE TAXES
712 UNEMPLOYMENT TAXES LABOR 0 0 0
713 HYDRO GENERATION KWH TAX E10 0 0 0
714 IRRIGATION-PIC E10 0 0 0
715
716 TOTAL TAXES OTHER THAN INCOME 0 0 0
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 20 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
717 TABLE 8-REGULATORY DEBITS&CREDITS
718 REGULATORY DEBITS/CREDITS
719 STATE OF IDAHO CIDA 0 0 0
720 STATE OF OREGON CODA 0 0 0
721
722 TOTAL REGULATORY DEBITS/CREDITS 0 0 0
723
724
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 21 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
725 TABLE 9-INCOME TAXES
726
727 410/411 NET PROVISION FOR DEFERRED INCOME TAXES
728 ACCOUNT#282-RELATED P101P 3,173,455 3,037,377 136,078
729 ACCOUNTS#190&#283-RELATED L 756 0 0 0
730 TOTAL NET PROVISION FOR DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
731
732 411.4-INVESTMENT TAX CREDIT ADJUSTMENT P101 P 73,978,000 70,805,818 3,172,182
733
734 SUMMARY OF INCOME TAXES
735
736 TOTAL FEDERAL INCOME TAX (82,494,902) (78,922,197) (3,572,705)
737
738 STATE INCOME TAX
739 STATE OF IDAHO (10,481,090) (10,021,641) (459,449)
740 STATE OF OREGON (239,844) (229,023) (10,821)
741 OTHER STATES (79,948) (76,341) (3,607)
742 TOTAL STATE INCOME TAXES (10,800,882) (10,327,005) (473,877)
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 22 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
743 TABLE 10-CALCULATION OF FEDERAL INCOME TAX
744 OPERATING REVENUES 5,497,548 5,497,548 0
745
746 OPERATING EXPENSES
747 OPERATION&MAINTENANCE 21,167,487 20,300,622 866,865
748 DEPRECIATION EXPENSE 21,687,650 20,782,719 904,932
749 AMORTIZATION OF LIMITED TERM PLANT 2,265,315 2,168,817 96,498
750 TAXES OTHER THAN INCOME 0 0 0
751 REGULATORY DEBITS/CREDITS 0 0 0
752 TOTAL OPERATING EXPENSES 45,120,452 43,252,158 1,868,295
753
754 BOOK-TAX ADJUSTMENT L 752 0 0 0
755
756 INCOME BEFORE TAX ADJUSTMENTS(NOI Before Interest) (39,622,904) (37,754,610) (1,868,295)
757
758 INCOME STATEMENT ADJUSTMENTS
759 INTEREST EXPENSE SYNCHRONIZATION L 354 25,426,280 24,326,349 1,099,932
760
761 NET OPERATING INCOME BEFORE TAXES (65,049,185) (62,080,958) (2,968,226)
762
763 TOTAL STATE INCOME TAXES(ALLOWED) (10,800,882) (10,327,005) (473,877)
764
765 NET FEDERAL INCOME AFTER STATE INCOME TAXES (54,248,303) (51,753,954) (2,494,349)
766
767 FEDERAL TAX AT21 PERCENT @ 21% (11,392,144) (10,868,330) (523,813)
768 OTHER CURRENT TAX ADJUSTMENTS L 767 0 0 0
769 PRIOR YEAR TAX ADJUSTMENT L 767 0 0 0
770
771 TOTAL FEDERAL INCOME TAX BEFORE OTHER ADJUSTMENTS (11,392,144) (10,868,330) (523,813)
772
773 OTHER TAX ADJUSTMENTS
774 ALLOWANCE FOR AFUDC P101P 0 0 0
775 FEDERAL INCOME TAX ADJUSTMENTS-PLANT P101P (14,898,848) (14,259,984) (638,864)
776 FEDERAL INCOME TAX ADJUSTMENTS-OTHER L 756 0 0 0
777 SUM OF OTHER ADJUSTMENTS (14,898,848) (14,259,984) (638,864)
778 FEDERAL TAX ON OTHER TAX ADJ AT 21 PERCENT @ 21% (3,128,758) (2,994,597) (134,161)
779 FEDERAL GENERAL BUSINESS CREDITS P101P 67,974,000 65,059,270 2,914,730
780
781 TOTAL FEDERAL INCOME TAX (82,494,902) (78,922,197) (3,572,705)
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 23 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
782 TABLE 11-OREGON STATE INCOME TAX
783
784 NET OPERATING INCOME BEFORE TAXES-OREGON L 761 (65,049,185) (62,080,958) (2,968,226)
785
786 ALLOWANCE FOR AFUDC P101P 0 0 0
787 STATE INCOME TAX ADJUSTMENTS-PLANT P101P (14,898,848) (14,259,984) (638,864)
788 STATE INCOME TAX ADJUSTMENTS-OTHER L 756 0 0 0
789 ADD: OTHER L 756 0 0 0
790
791 TOTAL STATE INCOME TAX ADJUSTMENTS-OREGON (14,898,848) (14,259,984) (638,864)
792
793 INCOME SUBJECT TO OREGON TAX (79,948,033) (76,340,942) (3,607,090)
794
795 IERCO TAXABLE INCOME E10 0 0 0
796 BONUS DEPRECIATION&OTHER OREGON ADJ P101P 0 0 0
797 OTHER L 756 0 0 0
798
799 TOTAL STATE TAXABLE INCOME-OREGON (79,948,033) (76,340,942) (3,607,090)
800 APPORTIONMENT FACTOR(0.045454550) @ 0.045454550 (3,634,002) (3,470,043) (163,959)
801 POST APPORTIONMENT M ITEMS L 756 0 0 0
802 TOTAL TAXABLE INCOME-OREGON (3,634,002) (3,470,043) (163,959)
803
804 OREGON TAX AT 6.6 PERCENT @ 6.60% (239,844) (229,023) (10,821)
805 LESS:INVESTMENT TAX CREDIT P101P 0 0 0
806
807 STATE INCOME TAX ALLOWED-OREGON (239,844) (229,023) (10,821)
808 ADD: OR CAT TAX L 785 0 0 0
809 PRIOR YEARS'TAX ADJUSTMENT L 785 0 0 0
810
811 STATE INCOME TAX PAID-OREGON (239,844) (229,023) (10,821)
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 24 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
812 TABLE 12-IDAHO STATE INCOME TAX
813
814 NET OPERATING INCOME BEFORE TAXES-IDAHO L 744 (65,049,185) (62,080,958) (2,968,226)
815
816 ALLOWANCE FOR AFUDC P101P 0 0 0
817 STATE INCOME TAX ADJUSTMENTS-PLANT P101P (14,898,848) (14,259,984) (638,864)
818 STATE INCOME TAX ADJUSTMENTS-OTHER L 756 0 0 0
819
820 INCOME SUBJECT TO IDAHO TAX (79,948,033) (76,340,942) (3,607,090)
821
822 IERCO TAXABLE INCOME E10 0 0 0
823 BONUS DEPRECIATION ADJUSTMENT P101P 0 0 0
824 OTHER L 756 0 0 0
825 TOTAL STATE TAXABLE INCOME-IDAHO (79,948,033) (76,340,942) (3,607,090)
826 APPORTIONMENT FACTOR(.965517241) @ 0.965517241 (77,191,204) (73,708,496) (3,482,708)
827 POST APPORTIONMENT SCHEDULE M L 756 0 0 0
828 TOTAL TAXABLE INCOME-IDAHO (77,191,204) (73,708,496) (3,482,708)
829 IDAHO TAX AT 5.8 PERCENT @ 5.80% (4,477,090) (4,275,093) (201,997)
830 LESS:INVESTMENT TAX CREDIT P101P 6,004,000 5,746,548 257,452
831
832 STATE INCOME TAX ALLOWED-IDAHO (10,481,090) (10,021,641) (459,449)
833 ADD: CURRENT TAX ADJUSTMENT L 829 0 0 0
834 PRIOR YEARS'TAX ADJUSTMENT 829 0 0 0
835 STATE INCOME TAX PAID-IDAHO (10,481,090) (10,021,641) (459,449)
836
837 OTHER STATE INCOME TAX
838 INCOME SUBJECT TO TAX (79,948,033) (76,340,942) (3,607,090)
839
840 IERCO TAXABLE INCOME E10 0 0 0
841 BONUS DEPRECIATION ADJUSTMENT P101P 0 0 0
842 OTHER L 756 0 0 0
843 TOTAL TAXABLE INCOME-OTHER STATES (79,948,033) (76,340,942) (3,607,090)
844 APPORTIONMENT FACTOR(1.0) (79,948,033) (76,340,942) (3,607,090)
845 POST APPORTIONMENT SCHEDULE M L 759 0 0 0
846 TAXABLE INCOME (79,948,033) (76,340,942) (3,607,090)
847 OTHER TAX AT0.1 PERCENT @ 0.10% (79,948) (76,341) (3,607)
848 ADD:CURRENT YEAR'S TAX DEFICIENCY L 832 0 0 0
849 PRIOR YEARS'TAX ADJUSTMENT L 832 0 0 0
850 OTHER STATES'INCOME TAX PAID (79,948) (76,341) (3,607)
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 25 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
851 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
852 STEAM POWER GENERATION
853 OPERATION
854 500/SUPERVISION&ENGINEERING L 855-865 266,133 255,277 10,857
855 501/FUEL D10 2,559,614 2,455,198 104,416
856 502/STEAM EXPENSES
857 LABOR D10 1,607,750 1,542,164 65,586
858 OTHER D10 0 0 0
859 TOTAL ACCOUNT 502 1,607,750 1,542,164 65,586
860 505/ELECTRIC EXPENSES
861 LABOR D10 626,112 600,571 25,541
862 OTHER D10 0 0 0
863 TOTAL ACCOUNT 505 626,112 600,571 25,541
864 506/MISCELLANEOUS EXPENSES D10 3,352,418 3,215,661 136,757
865 507/RENTS D10 0 0 0
866 STEAM OPERATION EXPENSES 8,412,027 8,068,870 343,158
867
868 MAINTENANCE
869 510/SUPERVISION&ENGINEERING L 870-879 0 0 0
870 511 /STRUCTURES D10 658 631 27
871 512/BOILER PLANT
872 LABOR D10 3,983,710 3,821,200 162,510
873 OTHER D10 0 0 0
874 TOTAL ACCOUNT 512 3,983,710 3,821,200 162,510
875 513/ELECTRIC PLANT
876 LABOR D10 1,522,637 1,460,523 62,114
877 OTHER D10 0 0 0
878 TOTAL ACCOUNT513 1,522,637 1,460,523 62,114
879 514/MISCELLANEOUS STEAM PLANT D10 2,441,874 2,342,261 99,613
880 STEAM MAINTENANCE EXPENSES 7,948,879 7,624,615 324,264
881 TOTAL STEAM GENERATION EXPENSES 16,360,906 15,693,485 667,422
882
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 26 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
883 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
884 HYDRAULIC POWER GENERATION
885 OPERATION
886 535/SUPERVISION&ENGINEERING L 887-894 4,235,258 4,061,414 173,844
887 536/WATER FOR POWER E10 866,414 828,021 38,393
888 537/HYDRAULIC EXPENSES D10 6,262,192 6,006,734 255,458
889 538/ELECTRIC EXPENSES
890 LABOR D10 1,510,454 1,448,837 61,617
891 OTHER D10 0 0 0
892 TOTAL ACCOUNT 538 1,510,454 1,448,837 61,617
893 539/MISCELLANEOUS EXPENSES D10 3,401,219 3,262,471 138,748
894 540/RENTS D10 0 0 0
895 HYDRAULIC OPERATION EXPENSES 16,275,537 15,607,477 668,060
896
897 MAINTENANCE
898 541/SUPERVISION&ENGINEERING L 899-905 90,192 86,513 3,679
899 542/STRUCTURES D10 577,669 554,103 23,565
900 543/RESERVOIRS,DAMS&WATERWAYS D10 254,872 244,475 10,397
901 544/ELECTRIC PLANT
902 LABOR D10 1,799,397 1,725,993 73,404
903 OTHER D10 0 0 0
904 TOTAL ACCOUNT 544 1,799,397 1,725,993 73,404
905 545/MISCELLANEOUS HYDRAULIC PLANT D10 2,163,612 2,075,350 88,262
906 HYDRAULIC MAINTENANCE EXPENSES 4,885,742 4,686,434 199,307
907 TOTAL HYDRAULIC GENERATION EXPENSES 21,161,279 20,293,911 867,367
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 27 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
908 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
909 OTHER POWER GENERATION
910 OPERATION
911 546/SUPERVISION&ENGINEERING L 912-918 516,722 495,643 21,079
912 547/FUEL E10 0 0 0
913 548/GENERATING EXPENSES
914 LABOR D10 3,234,939 3,102,974 131,965
915 OTHER D10 0 0 0
916 TOTAL ACCOUNT 548 3,234,939 3,102,974 131,965
917 549/MISCELLANEOUS EXPENSES D10 370,607 355,488 15,118
918 550/RENTS D10 0 0 0
919 OTHER POWER OPER EXPENSES 4,122,267 3,954,105 168,162
920
921 MAINTENANCE
922 551/SUPERVISION&ENGINEERING L 923-928 0 0 0
923 552/STRUCTURES D10 43,046 41,290 1,756
924 553/GENERATING&ELECTRIC PLANT
925 LABOR D10 56,825 54,507 2,318
926 OTHER D10 0 0 0
927 TOTAL ACCOUNT 553 56,825 54,507 2,318
928 554/MISCELLANEOUS EXPENSES D10 690,424 662,259 28,165
929 OTHER POWER MAINT EXPENSES 790,295 758,056 32,239
930 TOTAL OTHER POWER GENERATION EXP 4,912,562 4,712,161 200,402
931
932 OTHER POWER SUPPLY EXPENSE
933 555.0/PURCHASED POWER E10 0 0 0
934 555.1/COGENERATION&SMALL POWER PROD
935 CAPACITY RELATED D10 0 0 0
936 ENERGY RELATED E10 0 0 0
937 TOTAL 555.1/CSPP 0 0
938 555/TOTAL 0 0
939 556/LOAD CONTROL&DISPATCHING EXPENSES D10 0 0 0
940 557/OTHER EXPENSES D10 4,495,330 4,311,949 183,381
941 TOTAL OTHER POWER SUPPLY EXPENSES 4,495,330 4,311,949 183,381
942
943 TOTAL PRODUCTION EXPENSES 46,930,078 45,011,506 1,918,572
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 28 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
944 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
945 TRANSMISSION EXPENSES
946 OPERATION
947 560/SUPERVISION&ENGINEERING L 157 2,380,639 2,283,524 97,115
948 561/LOAD DISPATCHING D12 3,053,979 2,929,396 124,583
949 562/STATION EXPENSES L 139 1,883,621 1,806,781 76,840
950 563/OVERHEAD LINE EXPENSES L 143+147+151 428,401 410,925 17,476
951 565/TRANSMISSION OF ELECTRICITY BY OTHERS E10 0 0 0
952 566/MISCELLANEOUS EXPENSES L 529 0 0 0
953 567/RENTS L 157 0 0 0
954 TOTAL TRANSMISSION OPERATION 7,746,639 7,430,625 316,014
955
956 MAINTENANCE
957 568/SUPERVISION&ENGINEERING L 157 90,949 87,239 3,710
958 569/STRUCTURES L 135 1,442,019 1,383,194 58,825
959 570/STATION EQUIPMENT L 139 2,327,169 2,232,236 94,934
960 571/OVERHEAD LINES L 143+147+151 865,811 830,491 35,320
961 573/MISCELLANEOUS PLANT L 157 3,520 3,376 144
962 TOTAL TRANSMISSION MAINTENANCE 4,729,468 4,536,536 192,932
963
964 TOTAL TRANSMISSION EXPENSES 12,476,107 11,967,161 508,946
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman,IIPA
Page 29 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
965 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
966 DISTRIBUTION EXPENSES
967 OPERATION
968 580/SUPERVISION&ENGINEERING L 186 2,995,909 2,864,017 131,892
969 581/LOAD DISPATCHING D60 4,166,909 4,009,091 157,818
970 582/STATION EXPENSES L 171 983,432 2,570,986 113,051
971 583/OVERHEAD LINE EXPENSES L 176+177 3,611,849 3,347,350 264,499
972 584/UNDERGROUND LINE EXPENSES L 178+179 1,372,655 1,352,120 20,535
973 585/STREET LIGHTING&SIGNAL SYSTEMS L 184 20,365 19,552 813
974 586/METER EXPENSES L 182 4,176,379 4,041,475 134,904
975 587/CUSTOMER INSTALLATIONS EXPENSE L 183 736,676 685,851 50,825
976 588/MISCELLANEOUS EXPENSES L 563 2,911,186 3,757,799 167,879
977 589/RENTS L 186 0 0 0
978 TOTAL DISTRIBUTION OPERATION 20,975,360 22,648,241 1,042,216
979
980 MAINTENANCE
981 590/SUPERVISION&ENGINEERING L 186 9,353 8,941 412
982 591/STRUCTURES L167 0 0 0
983 592/STATION EQUIPMENT L 171 2,716,642 7,102,117 312,293
984 593/OVERHEAD LINES L 176+177 5,201,009 4,820,135 380,874
985 594/UNDERGROUND LINES L 178+179 304,799 300,240 4,560
986 595/LINE TRANSFORMERS L 180 25,793 24,370 1,423
987 596/STREET LIGHTING&SIGNAL SYSTEMS L 184 123,794 118,851 4,943
988 597/METERS L 182 678,112 656,208 21,904
989 598/MISCELLANEOUS PLANT L 186 79,964 76,444 3,520
990 TOTAL DISTRIBUTION MAINTENANCE 9,139,466 13,107,305 729,929
991 TOTAL DISTRIBUTION EXPENSES 30,114,827 35,755,546 1,772,145
992
993 CUSTOMER ACCOUNTING EXPENSES
994 901/SUPERVISION L 995 705,017 610,646 94,371
995 902/METER READING CW902 1,267,888 1,098,173 169,715
996 903/CUSTOMER RECORDS&COLLECTIONS CW903 9,731,713 9,412,221 319,492
997 904/UNCOLLECTIBLE ACCOUNTS CW904 0 0 0
998 905/MISC EXPENSES L 995-997 0 0 0
999 TOTAL CUSTOMER ACCOUNTING EXPENSES 11,704,618 11,121,040 583,577
1000
1001 CUSTOMER SERVICES&INFORMATION EXPENSES
1002 907/SUPERVISION L 1006 828,671 807,168 21,503
1003 908/CUSTOMER ASSISTANCE L 575 4,679,331 4,557,909 121,422
1004 908/ENERGY EFFICIENCY RIDER CIDA 0 0 0
1005 909/INFORMATION&INSTRUCTIONAL L 579 0 0 0
1006 910/MISCELLANEOUS EXPENSES L 1003+1005 308,799 300,787 8,013
1007 TOTAL CUST SERV&INFORMATN EXPENSES 5,816,801 5,665,863 150,938
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 30 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1008 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
1009 ADMINISTRATIVE&GENERAL EXPENSES
1010 920/ADMINISTRATIVE&GENERAL SALARIES PTDCAS 53,511,744 51,204,848 2,306,896
1011 921/OFFICE SUPPLIES PTDCAS 228,890 219,023 9,867
1012 922/ADMIN&GENERAL EXPENSES TRANSFERRED-CR SUBEX 0 0 0
1013 923/OUTSIDE SERVICES PTDCAS 0 0 0
1014 924/PROPERTY INSURANCE 0
1015 PRODUCTION-STEAM L 121 0 0 0
1016 ALL RISK&MISCELLANEOUS P110P 378,934 363,090 15,844
1017
1018 925/INJURIES&DAMAGES LABOR 132,355 126,650 5,705
1019 926/EMPLOYEE PENSIONS&BENEFITS LABOR 0 0 0
1020 927/FRANCHISE REQUIREMENTS CIDA 0 0 0
1021 928/REGULATORY COMMISSION EXPENSES
1022 928.101/FERC ADMIN ASSESS&SECURITIES
1023 CAPACITY RELATED D10 0 0 0
1024 ENERGY RELATED E10 0 0 0
1025 928.101/FERC ORDER 472 E99 0 0 0
1026 928.101/FERC MISCELLANIOUS L RESREV 0 0 0
1027 928.102 FERC RATE CASE RESREV 0 0 0
1028 928.104/FERC OREGON HYDRO RESREV 0 0 0
1029 SEC EXPENSES L202 0 0 0
1030 928.202/IDAHO PUC -RATE CASE CIDA 0 0 0
1031 928.203/IDAHO PUC-OTHER CIDA 0 0 0
1032 928.301/OREGON PUC-FILING FEES CODA 0 0 0
1033 928.302/OREGON PUC-RATE CASE CODA 0 0 0
1034 928.303/OREGON PUC-OTHER CODA 0 0 0
1035 IPC/PUC JSS TRUE-UP ADJ PTD 0 0 0
1036 TOTAL ACCOUNT 928 0 0
1037 929/DUPLICATE CHARGES SUBEX 0 0 0
1038 930.1/GENERAL ADVERTISING RELAB 0 0 0
1039 930.2/MISCELLANEOUS EXPENSES PTDCAS 214,755 205,497 9,258
1040 931/RENTS L 200 0 0 0
1041 TOTAL ADM&GEN OPERATION 54,466,679 52,119,107 2,347,572
1042 PLUS:
1043 935/GENERAL PLANT MAINTENANCE P3908 1,038,440 993,912 44,528
1044 416/MERCHANDISING EXPENSE E10 0 0 0
1045 TOTAL OPER&MAINT EXPENSES 162,547,550 162,634,135 7,326,279
1046 TOTAL LABOR-RATIO(%) 104.56% 100.05% 4.51
1047
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 31 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1048 TABLE 14-ALLOCATION FACTORS
1049
1050 CAPACITY RELATED KW
1051 PRODUCTION RELATED COINCIDENT PEAKS @ GEN LEVEL D10 2,585,316 2,479,852 105,465
1052 SYSTEM TRANSMISSION SERVICE @ GENERATION LEVEL D11 2,585,316 2,479,852 105,465
1053 RETAIL TRANSMISSION SERVICE @ GENERATION LEVEL D12 2,585,316 2,479,852 105,465
1054 DISTRIBUTION SERVICE @ GENERATION LEVEL D60 2,431,714 2,339,615 92,099
1055
1056 ENERGY RELATED MWH
1057 GENERATION LEVEL(PSP) E10 16,783,429 16,039,716 743,713
1058 CUSTOMER LEVEL E99 15,740,718 15,039,426 701,292
1059
1060 CUSTOMER RELATED FACTORS
1061 902-CUSTOMER WEIGHTED CW902 1,819,788 1,576,198 243,590
1062 903-CUSTOMER WEIGHTED CW903 15,041,849 14,548,026 493,823
1063 904-CUSTOMER WEIGHTED CW904 2,751,851 2,564,962 186,889
1064 909-DIRECT ASSIGN-AVG.NO.CUST. DA909 610,567 590,862 19,705
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 32 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1065 TABLE 14-ALLOCATION FACTORS
1066
1067 DIRECT ASSIGNMENTS (red font denotes allocator comes from Plant Bc
1068 252-CUSTOMER ADVANCES DA252 13,139,360 13,043,126 96,234
1069 350-LAND&LAND RIGHTS DA350 0 0 0
1070 352-STRUCTURES&IMPROVEMENTS DA352 658 0 658
1071 353-STATION EQUIPMENT DA353 111,594 75,100 36,494
1072 354-TOWERS&FIXTURES DA354 0 0 0
1073 355-POLES&FIXTURES DA355 33,842 0 33,842
1074 356-OVERHEAD CONDUCTORS&DEVICES DA356 26,495 1,189 25,306
1075 359-ROADS&TRAILS DA359 0 0 0
1076 360LAND&LAND RIGHTS ACCT360 7,818,143 7,549,162 268,981
1077 360LAND&LAND RIGHTS-CIAC ACCT360CIAC 430,656 430,355 301
1078 361-STRUCTURES&IMPROVEMENTS ACCT361 52,245,201 49,776,238 2,468,963
1079 361-STRUCTURES&IMPROVEMENTS-CIAC ACCT361CIAC 8,009,324 7,447,616 561,708
1080 362-STATION EQUIPMENT ACCT362 300,357,806 287,706,828 12,650,978
1081 362-STATION EQUIPMENT-CIAC ACCT362CIAC 38,463,951 34,892,876 3,571,075
1082 364-POLES,TOWERS&FIXTURES-NET DA364 313,204,206 288,748,305 24,455,901
1083 365-OVERHEAD CONDUCTORS&DEVICES-NET DA365 155,253,318 146,384,826 8,868,492
1084 366-UNDERGROUND CONDUIT-NET DA366 52,785,315 51,958,505 826,810
1085 367-UNDERGROUND CONDUCTORS&DEVICES-NET DA367 318,155,073 313,429,461 4,725,612
1086 368-LINE TRANSFORMERS DA368 704,959,938 666,063,582 38,896,356
1087 369-DIRECT ASSIGNMENT DA369 67,920,301 65,262,678 2,657,623
1088 370-METERS DA370 112,940,727 109,292,546 3,648,181
1089 371-INSTALLATIONS ON CUSTOMER PREMISES-NET DA371 4,931,439 4,591,211 340,228
1090 373-STREET LIGHTING SYSTEMS-NET DA373 5,706,749 5,478,881 227,868
1091 451-REVENUE-MISCELLANEOUS SERVICE DA451 4,936,204 4,890,357 45,847
1092 454-REVENUE-FACILITIES CHARGE DA454 10,470,031 10,041,240 428,792
1093 908-OTHER CUSTOMER ASSISTANCE DA908 6,971,635 6,790,730 180,904
1094 440-RETAIL SALES REVENUE RETREV 5,491,025 5,491,025 0
1095 447-WHOLESALE SALES REVENUE RESREV 0 0 0
1096 456-REVENUE-STANDBY SERVICE DASTNBY 1 1 0
1097 440-REVENUE OFFSET FOR PLANT ADDITIONS DAREV 1 1 0
1098 IDAHO CIDA 1 1 0
1099 OREGON CODA 1 0 1
1100 NET TO GROSS TAX MULTIPLIER DA990 1.347 1.347 1.347
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 33 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1101 TABLE 14-ALLOCATION FACTORS
1102
1103 INTERNALLY DEVELOPED ALLOCATION FACTORS
1104 PLANT-PROD,TRANS&DIST PTD 484,458,289 463,684,681 20,773,608
1105 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS PTDCAS 114,455,295 109,521,116 4,934,179
1106 PLANT-HYDRO,OTHER,TSUBS,DSUBS&GP P110P 195,937,960 187,745,254 8,192,706
1107 PLANT-GEN PLT(390,391,397&398) P3908 15,050,372 14,405,011 645,361
1108 PLANT-PROD,TRANS,DIST&GEN P101P 526,914,426 504,320,295 22,594,131
1109 O&M-PROD,TRANS,DIST,CUST ACCT&CSIS SUBEX 13,504,113 12,967,449 536,664
1110 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS RELAB 195,937,960 187,745,254 8,192,706
1111 LAB-ALL LABOR WITHOUT 925-6 "CIRC LABOR 168,574,864 161,308,077 7,266,787
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 34 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1112 TABLE 15-ALLOCATION FACTORS-RATIOS
1113
1114 CAPACITY RELATED KW
1115 PRODUCTION RELATED COINCIDENT PEAKS @ GEN LEVEL D10 100.00% 95.92% 4.08%
1116 SYSTEM TRANSMISSION SERVICE @ GENERATION LEVEL D11 100.00% 95.92% 4.08%
1117 RETAIL TRANSMISSION SERVICE @ GENERATION LEVEL D12 100.00% 95.92% 4.08%
1118 DISTRIBUTION SERVICE @ GENERATION LEVEL D60 100.00% 96.21% 3.79%
1119
1120 ENERGY RELATED MWH
1121 GENERATION LEVEL(PSP) E10 100.00% 95.57% 4.43%
1122 CUSTOMER LEVEL E99 100.00% 95.54% 4.46%
1123
1124 CUSTOMER RELATED FACTORS
1125 369-DIRECT ASSIGNMENT DA369 100.00% 96.09% 3.91%
1126 370-METERS DA370 100.00% 96.77% 3.23%
1127 902-CUSTOMER WEIGHTED CW902 100.00% 86.61% 13.39%
1128 903-CUSTOMER WEIGHTED CW903 100.00% 96.72% 3.28%
1129 904-CUSTOMER WEIGHTED CW904 100.00% 93.21% 6.79%
1130 909-DIRECT ASSIGN-AVG.NO.CUST. DA909 100.00% 96.77% 3.23%
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 35 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1131 TABLE 15-ALLOCATION FACTORS-RATIOS
1132
1133 DIRECT ASSIGNMENTS
1134 252-CUSTOMER ADVANCES DA252 100.00% 99.27% 0.73%
1135 350-LAND&LAND RIGHTS DA350 #DIV/0I #DIV/0! #DIV/0!
1136 352-STRUCTURES&IMPROVEMENTS DA352 100.00% 0.00% 100.00%
1137 353-STATION EQUIPMENT DA353 100.00% 67.30% 32.70%
1138 354-TOWERS&FIXTURES DA354 #DIV/0I #DIV/0! #DIV/0!
1139 355-POLES&FIXTURES DA355 100.00% 0.00% 100.00%
1140 356-OVERHEAD CONDUCTORS&DEVICES DA356 100.00% 4.49% 95.51%
1141 359-ROADS&TRAILS DA359 #DIV/0I #DIV/0! #DIV/0!
1142 360LAND&LAND RIGHTS-DA DA360 100.00% 96.56% 3.44%
1143 360LAND&LAND RIGHTS-CIAC DA360C 100.00% 99.93% 0.07%
1144 361-STRUCTURES&IMPROVEMENTS-DA DA361 100.00% 95.27% 4.73%
1145 361-STRUCTURES&IMPROVEMENTS-CIAC DA361C 100.00% 92.99% 7.01%
1146 362-STATION EQUIPMENT-DA DA362 100.00% 95.79% 4.21%
1147 362-STATION EQUIPMENT-CIAC DA362C 100.00% 90.72% 9.28%
1148 364-POLES,TOWERS&FIXTURES-NET DA364 100.00% 92.19% 7.81%
1149 365-OVERHEAD CONDUCTORS&DEVICES-NET DA365 100.00% 94.29% 5.71%
1150 366-UNDERGROUND CONDUIT-NET DA366 100.00% 98.43% 1.57%
1151 367-UNDERGROUND CONDUCTORS&DEVICES-NET DA367 100.00% 98.51% 1.49%
1152 368-LINE TRANSFORMERS DA368 100.00% 94.48% 5.52%
1153 371-INSTALLATIONS ON CUSTOMER PREMISES-NET DA371 100.00% 93.10% 6.90%
1154 373-STREET LIGHTING SYSTEMS-NET DA373 100.00% 96.01% 3.99%
1155 451-REVENUE-MISCELLANEOUS SERVICE DA451 100.00% 99.07% 0.93%
1156 454-REVENUE-FACILITIES CHARGE DA454 100.00% 95.90% 4.10%
1157 908-OTHER CUSTOMER ASSISTANCE DA908 100.00% 97.41% 2.59%
1158 440-RETAIL SALES REVENUE RETREV 100.00% 100.00% 0.00%
1159 447-WHOLESALE SALES REVENUE RESREV #DIV/0I #DIV/0! #DIV/0!
1160 456-REVENUE-STANDBY SERVICE DASTNBY 100.00% 100.00% 0.00%
1161 440-REVENUE OFFSET FOR PLANT ADDITIONS DAREV 100.00% 100.00% 0.00%
1162 IDAHO CIDA 100.00% 100.00% 0.00%
1163 OREGON CODA 100.00% 0.00% 100.00%
1164 NET TO GROSS TAX MULTIPLIER DA990 1.347 1.347 1.347
2024

Exhibit No.203
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 36 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1165 TABLE 15-ALLOCATION FACTORS-RATIOS
1166
1167 INTERNALLY DEVELOPED ALLOCATION FACTORS
1168 PLANT-PROD,TRANS&DIST PTD 100.00% 95.71% 4.29%
1169 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS PTDCAS 100.00% 95.69% 4.31%
1170 PLANT-HYDRO,OTHER,TSUBS,DSUBS&GP P110P 100.00% 95.82% 4.18%
1171 PLANT-GEN PLT(390,391,397&398) P3908 100.00% 95.71% 4.29%
1172 PLANT-PROD,TRANS,DIST&GEN P101 P 100.00% 95.71% 4.29%
1173 O&M-PROD,TRANS,DIST,CUST ACCT&CSIS SUBEX 100.00% 96.03% 3.97%
1174 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS RELAB 100.00% 95.82% 4.18%
1175 LAB-ALL LABOR WITHOUT925-6 "CIRC" LABOR 100.00% 95.69% 4.31%
2024

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION CASE NO. IPC-E-24-07
OF IDAHO POWER COMPANY TO
INCREASE RATES FOR ELECTRIC EXHIBIT 204
SERVICE TO RECOVER COSTS
ASSOCIATED WITH
INCREMENTAL CAPITAL
INVESTMENTS AND CERTAIN
ONGOING OPERATIONS AND
MAINTENANCE EXPENSES
INTERVENOR
IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.
LANCE D. KAUFMAN, Ph.D. Exhibit 204 Depreciation Expense Adjustments

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 1 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
1
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
4 SUMMARY OF RESULTS
5 RATE OF RETURN UNDER PRESENT RATES
6 TOTAL COMBINED RATE BASE 438,393,008 419,428,285 18,964,723
7
8 OPERATING REVENUES
9 FIRM JURISDICTIONAL SALES 5,497,548 5,497,548 0
10 SYSTEM OPPORTUNITY SALES 0 0 0
11 OTHER OPERATING REVENUES 0 0 0
12 TOTAL OPERATING REVENUES 5,497,548 5,497,548 0
13 OPERATING EXPENSES
14 OPERATION&MAINTENANCE EXPENSES 21,167,487 20,300,622 866,865
15 DEPRECIATION EXPENSE 10,193,992 9,762,533 431,459
16 AMORTIZATION OF LIMITED TERM PLANT 1,113,635 1,065,936 47,699
17 TAXES OTHER THAN INCOME 0 0 0
18 REGULATORY DEBITS/CREDITS 0 0 0
19 PROVISION FOR DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
20 INVESTMENT TAX CREDIT ADJUSTMENT 73,978,000 70,805,818 3,172,182
21 FEDERAL INCOME TAXES (79,998,712) (76,529,103) (3,469,609)
22 STATE INCOME TAXES (10,042,162) (9,599,621) (442,541)
23 TOTAL OPERATING EXPENSES 19,585,696 18,843,561 742,134
24 OPERATING INCOME (14,088,148) (13,346,013) (742,134)
25 ADD: IERCO OPERATING INCOME 0 0 0
26 CONSOLIDATED OPERATING INCOME (14,088,148) (13,346,013) (742,134)
27 RATE OF RETURN UNDER PRESENT RATES -3.21% -3.18% -3.91%
28
29 DEVELOPMENT OF REVENUE REQUIREMENTS
30 RATE OF RETURN @ 9.6%ROE 7.247% 7.247% 7.247%
31
32 RETURN 31,770,341 30,395,968 1,374,373
33 EARNINGS DEFICIENCY 45,858,489 43,741,981 2,116,508
34 ADD:CWIP (HELLS CANYON RELICENSING) D10 0 0 0
35 EARNINGS DEFICIENCY WITH CWIP 45,858,489 43,741,981 2,116,508
36
37 NET-TO-GROSS TAX MULTIPLIER 1.347 1.347 1.347
38 REVENUE DEFICIENCY 61,753,959 58,903,827 2,850,132
39
40 ADD:VALMY REVENUE REQUIREMENT CIDA 0 0 0
41 ADD:BRIDGER REVENUE REQUIREMENT CIDA 0 0 0
42 LESS:BATTERY ADITC MITIGATION CIDA 0 0 0
43 REVENUE DEFICIENCY LESS ADJUSTMENTS 61,753,959 58,903,827 2,850,132
44
45
46
47
48
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 2 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
49 SUMMARY OF RESULTS
50 DEVELOPMENT OF RATE BASE COMPONENTS
51 ELECTRIC PLANT IN SERVICE
52 INTANGIBLE PLANT 18,550,533 17,766,701 783,831
53 PRODUCTION PLANT 109,725,176 105,249,082 4,476,094
54 TRANSMISSION PLANT 61,848,449 59,325,423 2,523,026
55 DISTRIBUTION PLANT 312,884,663 299,110,175 13,774,488
56 GENERAL PLANT 42,456,137 40,635,614 1,820,522
57 TOTAL ELECTRIC PLANT IN SERVICE 545,464,959 522,086,997 23,377,962
58 LESS:ACCUM PROVISION FOR DEPRECIATION 98,149,356 94,115,733 4,033,623
59 AMORT OF OTHER UTILITY PLANT 5,749,140 5,505,601 243,538
60 NET ELECTRIC PLANT IN SERVICE 441,566,463 422,465,662 19,100,801
61 LESS:CUSTOMER ADV FOR CONSTRUCTION 0 0 0
62 LESS:ACCUM DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
63 ADD:PLT HLD FOR FUTURE+ACQUIS ADJ 0 0 0
64 ADD:WORKING CAPITAL 0 0 0
65 ADD:CONSERVATION+OTHER DFRD FROG. 0 0 0
66 ADD:SUBSIDIARY RATE BASE 0 0 0
67 TOTAL COMBINED RATE BASE 438,393,008 419,428,285 18,964,723
68
69 DEVELOPMENT OF NET INCOME COMPONENTS
70 OPERATING REVENUES
71 SALES REVENUES 5,497,548 5,497,548 0
72 OTHER OPERATING REVENUES 0 0 0
73 TOTAL OPERATING REVENUES 5,497,548 5,497,548 0
74 OPERATING EXPENSES
75 OPERATION&MAINTENANCE EXPENSES 21,167,487 20,300,622 866,865
76 DEPRECIATION EXPENSE 10,193,992 9,762,533 431,459
77 AMORTIZATION OF LIMITED TERM PLANT 1,113,635 1,065,936 47,699
78 TAXES OTHER THAN INCOME 0 0 0
79 REGULATORY DEBITS/CREDITS 0 0 0
80 PROVISION FOR DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
81 INVESTMENT TAX CREDIT ADJUSTMENT 73,978,000 70,805,818 3,172,182
82 FEDERAL INCOME TAXES (79,998,712) (76,529,103) (3,469,609)
83 STATE INCOME TAXES (10,042,162) (9,599,621) (442,541)
84 TOTAL OPERATING EXPENSES 19,585,696 18,843,561 742,134
85 OPERATING INCOME (14,088,148) (13,346,013) (742,134)
86 ADD: IERCO OPERATING INCOME E10 0 0 0
87 CONSOLIDATED OPERATING INCOME (14,088,148) (13,346,013) (742,134)
88
89 NET POWER SUPPLY COSTS:
90 ACCT 447/SURPLUS SALES 0 0 0
91 ACCT 501/FUEL-THERMAL PLANTS 0 0 0
92 ACCT 547/FUEL-OTHER 0 0 0
93 ACCT 555/NON-FIRM PURCHASES 0 0 0
94 ACCT 555/DEMAND RESPONSE INCENTIVE 0 0 0
95 ACCT 555/CSPP PURCHASES 0 0 0
96 SUBTOTAL 0 0 0
97 ACCT 536/WATER FOR POWER(PCA&OTHER) 0 0 0
98 ACCT 565/TRANS OF ELECTRICTY BY OTHERS 0 0 0
99 TOTAL NET POWER SUPPLY COSTS 0 0 0
100 OTHER O&M
101 TOTAL O&M EXPENSES 19,557,535 20,300,622 866,865
102 LESS: ACCT 501/FUEL-THERMAL PLANTS 0 0 0
103 ACCT 547/FUEL-OTHER 2024 0 0 0

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 3 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
104 ACCT 555/NON-FIRM PURCHASES 0 0 0
105 ACCT 555/DEMAND RESPONSE INCENTIVE 0 0 0
106 ACCT 555/CSPP PURCHASES 0 0 0
107 SUBTOTAL 19,557,535 20,300,622 866,865
108 ACCT 536ANATER FOR POWER(PCA&OTHER) 0 0 0
109 ACCT 565/TRANS OF ELECTRICTY BY OTHERS 0 0 0
110 ACCT416/MERCHANDISING EXPENSE 0 0 0
111 NET OTHER O&M 19,557,535 20,300,622 866,865
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 4 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
112 TABLE 1-ELECTRIC PLANT IN SERVICE (386,020,032)
113 INTANGIBLE PLANT
114 301-ORGANIZATION P101P $ - 0 0
115 302-FRANCHISES&CONSENTS D10 $ 5,568,055 5,340,913 227,141
116 303-MISCELLANEOUS P101P $ 12,982,478 12,425,788 556,690
117
118 TOTAL INTANGIBLE PLANT 18,550,533 17,766,701 783,831
119
120 PRODUCTION PLANT
121 310-316/STEAM PRODUCTION D10 30,176,012 28,945,021 1,230,991
122 330-336/HYDRAULIC PRODUCTION D10 72,463,273 69,507,229 2,956,044
123 340-346/OTHER PRODUCTION-BASE LOAD D10 4,971,558 4,768,750 202,808
124 340-346/OTHER PRODUCTION-PEAKERS D10 2,114,334 2,028,082 86,251
125
126 TOTAL PRODUCTION PLANT 109,725,176 105,249,082 4,476,094
127
128 TRANSMISSION PLANT
129 350/LAND&LAND RIGHTS-SYSTEM SERVICE D11 2,507,422 2,405,135 102,287
130 DIRECT ASSIGNMENT DA350 0 0 0
131 TOTAL ACCOUNT 350 2,507,422 2,405,135 102,287
132
133 352/STRUCTURES&IMPROVEMENTS-SYSTEM SERVICE D11 6,871,632 6,591,313 280,319
134 DIRECT ASSIGNMENT DA352 0 0 0
135 TOTAL ACCOUNT 352 6,871,632 6,591,313 280,319
136
137 353/STATION EQUIPMENT-SYSTEM SERVICE D11 27,925,636 26,786,447 1,139,190
138 DIRECT ASSIGNMENT DA353 0 0 0
139 TOTAL ACCOUNT 353 27,925,636 26,786,447 1,139,190
140
141 354/TOWERS&FIXTURES-SYSTEM SERVICE D11 1,548,642 1,485,467 63,175
142 DIRECT ASSIGNMENT DA354 0 0 0
143 TOTAL ACCOUNT 354 1,548,642 1,485,467 63,175
144
145 355/POLES&FIXTURES-SYSTEM SERVICE D11 17,052,006 16,356,392 695,614
146 DIRECT ASSIGNMENT DA355 0 0 0
147 TOTAL ACCOUNT 355 17,052,006 16,356,392 695,614
148
149 356/OVERHEAD CONDUCTORS&DEVICES-SYSTEM SERVICE D11 5,928,287 5,686,450 241,837
150 DIRECT ASSIGNMENT DA356 0 0 0
151 TOTAL ACCOUNT 356 5,928,287 5,686,450 241,837
152
153 359/ROADS&TRAILS-SYSTEM SERVICE D11 14,825 14,220 605
154 DIRECT ASSIGNMENT DA359 0 0 0
155 TOTAL ACCOUNT 359 14,825 14,220 605
156
157 TOTAL TRANSMISSION PLANT 61,848,449 59,325,423 2,523,026
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 5 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
158 TABLE 1-ELECTRIC PLANT IN SERVICE
159
160 DISTRIBUTION PLANT
161 360/LAND&LAND RIGHTS-SYSTEM SERVICE ACCT360 790,679 763,476 27,203
162 PLUS:ADJUSTMENT FOR CIAC ACCT360CIAC 0 0 0
163 DISTRIBUTION PLANT+CIAC 265,163 763,476 27,203
164
165 361/STRUCTURES&IMPROVEMENTS-SYSTEM SERVICE ACCT361 11,523,247 10,978,691 544,557
166 PLUS:ADJUSTMENT FOR CIAC ACCT361CIAC 0 0 0
167 DISTRIBUTION PLANT+CIAC 7,111,831 10,978,691 544,557
168
169 362/STATION EQUIPMENT-SYSTEM SERVICE ACCT362 27,612,144 26,449,129 1,163,015
170 PLUS:ADJUSTMENT FOR CIAC ACCT362CIAC 0 0 0
171 DISTRIBUTION PLANT+CIAC 10,117,098 26,449,129 1,163,015
172
173 363/STORAGE BATTERY EQUIPMENT D10 157,061,205 150,654,100 6,407,105
174 TOTAL BATTERY STORAGE EQUIPMENT 157,061,205 150,654,100 6,407,105
175
176 364/POLES,TOWERS&FIXTURES DA364 20,607,503 18,998,409 1,609,094
177 365/OVERHEAD CONDUCTORS&DEVICES DA365 6,207,400 5,852,816 354,584
178 366/UNDERGROUND CONDUIT DA366 3,496,945 3,442,170 54,775
179 367/UNDERGROUND CONDUCTORS&DEVICES DA367 22,978,507 22,637,203 341,304
180 368/LINE TRANSFORMERS DA368 51,382,872 48,547,808 2,835,064
181 369/SERVICES DA369 3,502,257 3,365,219 137,038
182 370/METERS DA370 5,676,873 5,493,501 183,373
183 371/INSTALLATIONS ON CUSTOMER PREMISES DA371 1,229,088 1,144,291 84,797
184 373/STREET LIGHTING SYSTEMS DA373 815,942 783,362 32,580
185
186 TOTAL DISTRIBUTION PLANT(without CIAC) 312,884,663 299,110,175 13,774,488
187
188 GENERAL PLANT
189 389/LAND&LAND RIGHTS PTD 136,377 130,529 5,848
190 390/STRUCTURES&IMPROVEMENTS PTD 12,521,880 11,984,941 536,939
191 391/OFFICE FURNITURE&EQUIPMENT PTD 1,248,133 1,194,613 53,520
192 392/TRANSPORTATION EQUIPMENT PTD 18,129,689 17,352,287 777,402
193 393/STORES EQUIPMENT PTD 2,789,153 2,669,554 119,599
194 394/TOOLS,SHOP&GARAGE EQUIPMENT PTD 682,688 653,414 29,274
195 395/LABORATORY EQUIPMENT PTD 1,777,918 1,701,681 76,237
196 396/POWER OPERATED EQUIPMENT PTD 3,889,940 3,723,139 166,801
197 397/COMMUNICATIONS EQUIPMENT PTD 1,404,870 1,344,629 60,241
198 398/MISCELLANEOUS EQUIPMENT PTD (124,510) (119,171) (5,339)
199
200 TOTAL GENERAL PLANT 42,456,137 40,635,614 1,820,522
201
202 TOTAL ELECTRIC PLANT IN SERVICE(without CIAC) 545,464,959 522,086,997 23,377,962
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 6 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
203 TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION
204
205 PRODUCTION PLANT
206 310-316/STEAM PRODUCTION L 121 38,829,782 37,245,772 1,584,010
207 330-336/HYDRAULIC PRODUCTION L 122 23,724,689 22,756,872 967,817
208 340-346/OTHER PRODUCTION-BASE LOAD L 123 (7,794,076) (7,476,127) (317,949)
209 340-346/OTHER PRODUCTION-PEAKERS L 124 (3,314,711) (3,179,491) (135,219)
210 TOTAL PRODUCTION PLANT 51,445,685 49,347,026 2,098,659
211
212 TRANSMISSION PLANT
213 350/LAND&LAND RIGHTS L 131 437,290 419,452 17,839
214 352/STRUCTURES&IMPROVEMENTS L 135 1,260,341 1,208,927 51,414
215 353/STATION EQUIPMENT L 139 3,390,338 3,252,033 138,304
216 354/TOWERS&FIXTURES L 143 2,310,847 2,216,579 94,268
217 355/POLES&FIXTURES L 147 2,479,038 2,377,909 101,129
218 356/OVERHEAD CONDUCTORS&DEVICES L 151 489,353 469,391 19,963
219 359/ROADS&TRAILS L 155 2,744 2,632 112
220 TOTAL TRANSMISSION PLANT 10,369,951 9,946,923 423,029
221
222 DISTRIBUTION PLANT
223 360/LAND&LAND RIGHTS L 161 28,342 27,367 975
224 361/STRUCTURES&IMPROVEMENTS L 165 832,679 793,329 39,350
225 362/STATION EQUIPMENT L 169 3,394,934 3,251,941 142,994
226 363/STORAGE BATTERY EQUIPMENT L 173 3,952,431 3,791,196 161,234
227 364/POLES,TOWERS&FIXTURES L 176 1,482,133 1,366,404 115,729
228 365/OVERHEAD CONDUCTORS&DEVICES L 177 1,295,489 1,221,487 74,002
229 366/UNDERGROUND CONDUIT L 178 877,569 863,823 13,746
230 367/UNDERGROUND CONDUCTORS&DEVICES L 179 4,546,767 4,479,233 67,534
231 368/LINE TRANSFORMERS L 180 6,203,132 5,860,873 342,260
232 369/SERVICES L 181 988,976 950,278 38,697
233 370/METERS L 182 2,477,455 2,397,429 80,026
234 371/INSTALLATIONS ON CUSTOMER PREMISES L 183 (70,978) (66,081) (4,897)
235 373/STREET LIGHTING SYSTEMS L 184 890,622 855,059 35,562
236 TOTAL DISTRIBUTION PLANT 26,899,549 25,792,337 1,107,212
237
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 7 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
238 TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION
239
240 GENERAL PLANT
241 389/LAND&LAND RIGHTS L 189 0 0 0
242 390/STRUCTURES&IMPROVEMENTS L 190 1,212,108 1,160,133 51,975
243 391/OFFICE FURNITURE&EQUIPMENT L 191 237,126 226,958 10,168
244 392/TRANSPORTATION EQUIPMENT L 192 2,599,747 2,488,269 111,477
245 393/STORES EQUIPMENT L 193 216,945 207,642 9,303
246 394/TOOLS,SHOP&GARAGE EQUIPMENT L 194 517,680 495,482 22,198
247 395/LABORATORY EQUIPMENT L 195 511,422 489,492 21,930
248 396/POWER OPERATED EQUIPMENT L 196 1,197,836 1,146,473 51,363
249 397/COMMUNICATIONS EQUIPMENT L 197 2,978,805 2,851,074 127,731
250 398/MISCELLANEOUS EQUIPMENT L 198 258,801 247,704 11,097
251 TOTAL GENERAL PLANT 9,730,470 9,313,227 417,243
252
253 AMORTIZATION OF DISALLOWED COSTS L 118 (296,299) (283,780) (12,520)
254
255 TOTAL ACCUM PROVISION DEPRECIATION 98,149,356 94,115,733 4,033,623
256
257 AMORTIZATION OF OTHER UTILITY PLANT
258 302/FRANCHISES AND CONSENTS L 115 1,430,774 1,372,408 58,367
259 303/MISCELLANEOUS INTANGIBLE PLANT L 116 4,318,365 4,133,194 185,172
260
261 TOTAL AMORT OF OTHER UTILITY PLANT 5,749,140 5,505,601 243,538
262
263 TOTAL ACCUM PROVISION FOR DEPR
264 &AMORTIZATION OF OTHER UTILITY PLANT 103,898,496 99,621,335 4,277,161
265
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 8 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
266 TABLE 3-ADDITIONS&DEDUCTIONS TO RATEBASE
267
268 NET ELECTRIC PLANT IN SERVICE 441,566,463 422,465,662 19,100,801
269 LESS:
270 252 CUSTOMER ADVANCES FOR CONSTRUCTION
271 POWER SUPPLY D10 0 0 0
272 OTHER DA252 0 0 0
273 TOTAL CUSTOMER ADV FOR CONSTRUCTION 0 0 0
274
275 ACCUMULATED DEFERRED INCOME TAXES
276 190/ACCUMULATED DEFERRED INCOME TAXES
277 CUSTOMER ADVANCES FOR CONSTUCTION DA252 0 0 0
278 OTHER LABOR 0 0 0
279 TOTAL ACCOUNT190 0 0 0
280 281/ACCELERATED AMORTIZATION P101 P 0 0 0
281 282/OTHER PROPERTY P101P 3,173,455 3,037,377 136,078
282 283/OTHER P101 P 0 0 0
283 TOTAL ACCUM DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
284
285 NET ELECTRIC PLANT IN SERVICE 438,393,008 419,428,285 18,964,723
286 ADD:
287 WORKING CAPITAL
288 151/FUEL INVENTORY E10 0 0 0
289 154&163/PLANT MATERIALS&SUPPLIES
290 PRODUCTION-GENERAL L 126 0 0 0
291 TRANSMISSION-GENERAL L 157 0 0 0
292 DISTRIBUTION-GENERAL L 186+CIAC 0 0 0
293 OTHER-UNCLASSIFIED L 202 0 0 0
294 TOTAL ACCOUNT 154&163 0 0 0
295 165/PREPAID ITEMS
296 AD VALOREM TAXES L 700 0 0 0
297 OTHER PROD-RELATED PREPAYMENTS D10 0 0 0
298 INSURANCE L 126 0 0 0
299 PENSION EXPENSE L 1042 0 0 0
300 PREPAID RETIREE BENEFITS L 1042 0 0 0
301 MISCELLANEOUS PREPAYMENTS P101P 0 0 0
302 TOTAL ACCOUNT 165 0 0 0
303 WORKING CASH ALLOWANCE L 621 0 0 0
304
305 TOTAL WORKING CAPITAL 0 0 0
306
307 NET ELECTRIC PLANT IN SERVICE 438,393,008 419,428,285 18,964,723
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 9 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
308 TABLE 3-ADDITIONS&DEDUCTIONS TO RATEBASE
309
310 NET ELECTRIC PLANT IN SERVICE 438,393,008 419,428,285 18,964,723
311 ADD:
312 105/PLANT HELD FOR FUTURE USE
313 HYDRAULIC PRODUCTION L 122 0 0 0
314 TRANS LAND&LAND RIGHTS L 131 0 0 0
315 TRANS STRUCTURES&IMPROVEMENTS L 135 0 0 0
316 TRANS STATION EQUIPMENT L 139 0 0 0
317 DIST LAND&LAND RIGHTS L 163 0 0 0
318 DIST STRUCTURES&IMPROVEMENTS L 167 0 0 0
319 DIST STATIONS EQUIPMENT 0
320 GEN LAND&LAND RIGHTS L 189 0 0 0
321 GEN STRUCTURES&IMPROVEMENTS L 190 0 0 0
322 COMMUNICATION L 192 0 0 0
323 TOTAL PLANT HELD FOR FUTURE USE 0 0 0
324
325 114/115-ASSET EXCHANGE ACQUISITION ADJUSTMENT CIDA 0 0 0
326
327 DEFERRED PROGRAMS:
328 182/ CONSERVATION PROGRAMS
329 IDAHO DEFERRED CONSERVATION PROGRAMS CIDA 0 0 0
330 OREGON DEFERRED CONSERVATION PROGRAMS CODA 0 0 0
331 TOTAL CONSERVATION PROGRAMS 0 0 0
332 182&186/MISC.OTHER REGULATORY ASSETS
333 CUB FUND INTEREST(OPUC 15-399) CODA 0 0 0
334 AM.FALLS BOND REFINANCING D10 0 0 0
335 SFAS 87 CAPITALIZED PENSION-OPUC ORDER 10-064 CODA 0 0 0
336 CLOUD COMPUTING-(IPUC Order 34707) CIDA 0 0 0
337 WILDFIRE MITIGATION(IPUC Order 35077) CIDA 0 0 0
338 SIEMENS LTP RATE BASE(IPUC Order 33420) CIDA 0 0 0
339 SIEMENS LTP DEFERRED RATE BASE(IPUC Order 33420) CIDA 0 0 0
340 SIEMENS LTP RATE BASE(OPUC ORDER 15-387) CODA 0 0 0
341 SIEMENS LTP DEFERRED RATE BASE(OPUC ORDER 15-387) CODA 0 0 0
342 TOTAL OTHER REGULATORY ASSETS 0 0 0
343 186/MISC.OTHER DEFERRED PROGRAMS 0 0 0
344 254/JIM BRIDGER PLANT END OF LIFE DEPR-OPUC ORD 12-296 CODA 0 0 0
345 RECONNECT FEES-(OPUC ADV 16-09) CODA 0 0 0
346 TOTAL DEFERRED PROGRAMS 0 0 0
347
348 DEVELOPMENT OF IERCO RATE BASE
349 INVESTMENT IN IERCO E10 0 0 0
350 PREPAID COAL ROYALTIES E10 0 0 0
351 NOTES PAYABLE TO/RECEIVABLE FROM SUBSIDIARY E10 0 0 0
352 TOTAL SUBSIDIARY RATE BASE 0 0 0
353
354 TOTAL COMBINED RATE BASE 438,393,008 419,428,285 18,964,723
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 10 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
355 TABLE 4-OPERATING REVENUES
356 FIRM ENERGY SALES
357 440-448/RETAIL RETREV 5,497,548 5,497,548 0
358 442/BASE REVENUE TRANSFER-PCA CIDA 0 0 0
359 442/BASE REVENUE TRANSFER-EE RIDER CIDA 0 0 0
360 447/FIRM SALES FOR RESALE E10 0 0 0
361 447/SYSTEM OPPORTUNITY SALES E10 0 0 0
362 447.050/FINANCIAL LOSSES E10 0 0 0
363 TOTAL SALES OF ELECTRICITY 5,497,548 5,497,548 0
364
365 OTHER OPERATING REVENUES
366 415/MERCHANDISING REVENUES D60 0 0 0
367
368 449/OATT TARIFF REFUND
369 NETWORK D11 0 0 0
370 POINT-TO-POINT D11 0 0 0
371 TOTAL ACCOUNT 449 0 0 0
372
373 451/MISCELLANEOUS SERVICE REVENUES DA451 0 0 0
374
375 454/RENTS FROM ELECTRIC PROPERTY
376 SUBSTATION EQUIPMENT L 139 0 0 0
377 TRANSFORMER RENTALS D11 0 0 0
378 LINE RENTALS D11 0 0 0
379 COGENERATION L 498 0 0 0
380 REAL ESTATE RENTS L 200 0 0 0
381 DARK FIBER PROJECT CIDA 0 0 0
382 POLE ATTACHMENTS L 176 0 0 0
383 FACILITIES CHARGES DA454 0 0 0
384 OTHER RENTALS L122 0 0 0
385 MISCELLANEOUS PTD 0 0 0
386 TOTAL ACCOUNT 454 0 0 0
387
388 456/OTHER ELECTRIC REVENUES
389 TRANSMISSION NETWORK SERVICES-FIRM DA D11 0 0 0
390 TRANSMISSION NETWORK SERVICES-DIST FACILITIES D60 0 0 0
391 TRANSMISSION POINT-TO-POINT D11 0 0 0
392 PHOTOVOLTAIC STATION SERVICE L 186+CIAC 0 0 0
393 ENERGY EFFICIENCY RIDER CIDA 0 0 0
394 STAND-BY SERVICE DASTNBY 0 0 0
395 SIERRA PACIFIC USAGE CHARGE E10 0 0 0
396 ANTELOPE L518 0 0 0
397 MISCELLANEOUS PTD 0 0 0
398 TOTAL ACCOUNT 456 0 0 0
399
400 TOTAL OTHER OPERATING REVENUES 0 0 0
401
402 TOTAL OPERATING REVENUES 5,497,548 5,497,548 0
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 11 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
403 TABLE 5-OPERATION&MAINTENANCE EXPENSES
404 STEAM POWER GENERATION
405 OPERATION
406 500/SUPERVISION&ENGINEERING D10 3,713 3,561 151
407 501/FUEL E10 0 0 0
408 502/STEAM EXPENSES
409 LABOR D10 0 0 0
410 OTHER E10 0 0 0
411 TOTAL ACCOUNT 502 0 0 0
412 505/ELECTRIC EXPENSES
413 LABOR D10 0 0 0
414 OTHER E10 0 0 0
415 TOTAL ACCOUNT 505 0 0 0
416 506/MISCELLANEOUS EXPENSES D10 (139) (134) (6)
417 507/RENTS L 121 0 0 0
418 STEAM OPERATION EXPENSES 3,573 3,428 146
419
420 MAINTENANCE
421 510/SUPERVISION&ENGINEERING D10 0 0 0
422 511 /STRUCTURES D10 0 0 0
423 512/BOILER PLANT
424 LABOR D10 0 0 0
425 OTHER E10 0 0 0
426 TOTAL ACCOUNT 512 0 0 0
427 513/ELECTRIC PLANT
428 LABOR D10 0 0 0
429 OTHER E10 0 0 0
430 TOTAL ACCOUNT 513 0 0 0
431 514/MISCELLANEOUS STEAM PLANT D10 0 0 0
432 STEAM MAINTENANCE EXPENSES 0 0 0
433 TOTAL STEAM GENERATION EXPENSES 3,573 3,428 146
434
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 12 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
435 TABLE 5-OPERATION&MAINTENANCE EXPENSES
436 HYDRAULIC POWER GENERATION
437 OPERATION
438 535/SUPERVISION&ENGINEERING L 895 114,935 110,217 4,718
439 536/WATER FOR POWER
440 WATER FOR POWER/WCLOUD SEEDING D10 (1,885) (1,808) (77)
441 WATER LEASE D10 0 0 0
442 536 TOTAL ACCOUNT 536 (1,885) (1,808) (77)
443 537/HYDRAULIC EXPENSES D10 477,683 458,196 19,486
444 538/ELECTRIC EXPENSES
445 LABOR D10 242,198 232,317 9,880
446 OTHER E10 0 0 0
447 TOTAL ACCOUNT 538 242,198 232,317 9,880
448 539/MISCELLANEOUS EXPENSES D10 489,559 469,588 19,971
449 540/RENTS D10 0 0 0
450 HYDRAULIC OPERATION EXPENSES 1,322,489 1,268,510 53,978
451
452 MAINTENANCE
453 541/SUPERVISION&ENGINEERING L 906 99,040 95,000 4,040
454 542/STRUCTURES D10 5,823 5,586 238
455 543/RESERVOIRS,DAMS&WATERWAYS D10 85,844 82,342 3,502
456 544/ELECTRIC PLANT
457 LABOR D10 (13,715) (13,155) (559)
458 OTHER E10 0 0 0
459 TOTAL ACCOUNT 544 (13,715) (13,155) (559)
460 545/MISCELLANEOUS HYDRAULIC PLANT L 122 171,556 164,558 6,998
461 HYDRAULIC MAINTENANCE EXPENSES 348,549 334,330 14,219
462 TOTAL HYDRAULIC GENERATION EXPENSES 1,671,038 1,602,841 68,197
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 13 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
463 TABLE 5-OPERATION&MAINTENANCE EXPENSES
464 OTHER POWER GENERATION
465 OPERATION
466 546/SUPERVISION&ENGINEERING L 919 99,353 95,300 4,053
467 547/FUEL
468 DIESEL FUEL E10 0 0 0
469 OTHER E10 0 0 0
470 BRIDGER-GAS OPERATIONS E10 0 0 0
471 TOTAL ACCOUNT 547 0 0 0
472 548/GENERATING EXPENSES
473 LABOR D10 441,033 423,042 17,991
474 OTHER E10 0 0 0
475 TOTAL ACCOUNT 548 441,033 423,042 17,991
476 549/MISCELLANEOUS EXPENSES D10 171,671 164,668 7,003
477 550/RENTS D10 0 0 0
478 OTHER POWER OPER EXPENSES 712,057 683,010 29,047
479
480 MAINTENANCE
481 551/SUPERVISION&ENGINEERING L 929 0 0 0
482 552/STRUCTURES D10 4,070 3,904 166
483 553/GENERATING&ELECTRIC PLANT
484 LABOR D10 5,162 4,951 211
485 OTHER E10 0 0 0
486 TOTAL ACCOUNT 553 5,162 4,951 211
487 554/MISCELLANEOUS EXPENSES L 124 59,691 57,256 2,435
488 OTHER POWER MAINT EXPENSES 68,923 66,111 2,812
489 TOTAL OTHER POWER GENERATION EXP 780,980 749,121 31,859
490
491 OTHER POWER SUPPLY EXPENSE
492 555.0/PURCHASED POWER
493 POWER EXPENSE E10 0 0 0
494 OTHER CIDA 0 0 0
495 TRANSMISSION LOSSES E10 0 0 0
496 DEMAND RESPONSE INCENTIVE CIDA 0 0 0
497 TOTAL 555.0/PURCHASED POWER 0 0 0
498 555.1/COGENERATION&SMALL POWER PROD E10 0 0 0
499 555/TOTAL 0 0 0
500 556/LOAD CONTROL&DISPATCHING EXPENSES D10 0 0 0
501 557/OTHER EXPENSES
502 PCA/EPC ACCOUNTS CIDA 0 0 0
503 OREGON POWER COST-RELATED EXPENSES CODA 0 0 0
504 OTHER D10 589,891 565,827 24,064
505 557/TOTAL 589,891 565,827 24,064
506 TOTAL OTHER POWER SUPPLY EXPENSES 589,891 565,827 24,064
507
508 TOTAL PRODUCTION EXPENSES 3,045,482 2,921,217 124,266
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 14 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
509 TABLE 5-OPERATION&MAINTENANCE EXPENSES
510 TRANSMISSION EXPENSES
511 OPERATION
512 560/SUPERVISION&ENGINEERING L 157 2,879 2,762 117
513 561/LOAD DISPATCHING D12 539,717 517,700 22,017
514 562/STATION EXPENSES L 139 59,838 57,397 2,441
515 563/OVERHEAD LINE EXPENSES L 143+147+151 98,225 94,218 4,007
516 565/TRANSMISSION OF ELECTRICITY BY OTHERS E10 0 0 0
517 566/MISCELLANEOUS EXPENSES L 157 0 0 0
518 567/RENTS L 157 0 0 0
519 TOTAL TRANSMISSION OPERATION 700,660 672,077 28,582
520
521 MAINTENANCE
522 568/SUPERVISION&ENGINEERING L 157 64,239 61,619 2,621
523 569/STRUCTURES L 135 38,010 36,459 1,551
524 570/STATION EQUIPMENT L 139 450,722 432,335 18,387
525 571/OVERHEAD LINES L 143+147+151 267,008 256,116 10,892
526 573/MISCELLANEOUS PLANT L 157 (2,922) (2,803) (119)
527 TOTAL TRANSMISSION MAINTENANCE 817,057 783,726 33,331
528
529 TOTAL TRANSMISSION EXPENSES 1,517,716 1,455,803 61,913
530
531 REGIONAL MARKET EXPENSES
532 OPERATION
533 575/OPER TRANS MKT ADMIN-EIM L 157 0 0 0
534
535 TOTAL REGIONAL MARKET EXPENSES 0 0 0
536
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman,IIPA
Page 15 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
537 TABLE 5-OPERATION&MAINTENANCE EXPENSES
538 DISTRIBUTION EXPENSES
539 OPERATION
540 580/SUPERVISION&ENGINEERING L 186 401,388 383,717 17,671
541 581/LOAD DISPATCHING D60 863,231 830,537 32,694
542 582/STATION EXPENSES L 171 98,208 256,746 11,290
543 583/OVERHEAD LINE EXPENSES L 176+177 207,838 192,618 15,220
544 584/UNDERGROUND LINE EXPENSES L 178+179 360,490 355,097 5,393
545 585/STREET LIGHTING&SIGNAL SYSTEMS L 184 (22,299) (21,409) (890)
546 586/METER EXPENSES L 182 861,859 834,019 27,840
547 587/CUSTOMER INSTALLATIONS EXPENSE L 183 165,988 154,536 11,452
548 588/MISCELLANEOUS EXPENSES L 186 198,869 190,114 8,755
549 589/RENTS L 186 0 0 0
550 TOTAL DISTRIBUTION OPERATION 3,135,573 3,175,976 129,424
551
552 MAINTENANCE
553 590/SUPERVISION&ENGINEERING L 186 (1,662) (1,588) (73)
554 591/STRUCTURES L167 0 0 0
555 592/STATION EQUIPMENT L 171 832,801 2,177,191 95,735
556 593/OVERHEAD LINES L 176+177 496,969 460,575 36,393
557 594/UNDERGROUND LINES L 178+179 15,029 14,805 225
558 595/LINE TRANSFORMERS L 180 381 360 21
559 596/STREET LIGHTING&SIGNAL SYSTEMS L 184 (32,851) (31,540) (1,312)
560 597/METERS L 182 140,121 135,595 4,526
561 598/MISCELLANEOUS PLANT L 186 33,559 32,081 1,477
562 TOTAL DISTRIBUTION MAINTENANCE 1,484,347 2,787,479 136,993
563 TOTAL DISTRIBUTION EXPENSES 4,619,920 5,963,455 266,417
564
565 CUSTOMER ACCOUNTING EXPENSES
566 901/SUPERVISION L 999 115,100 109,361 5,739
567 902/METER READING CW902 27,007 23,392 3,615
568 903/CUSTOMER RECORDS&COLLECTIONS CW903 1,170,506 1,132,078 38,428
569 904/UNCOLLECTIBLE ACCOUNTS CW904 0 0 0
570 905/MISC EXPENSES L 567+568+569 0 0 0
571 TOTAL CUSTOMER ACCOUNTING EXPENSES 1,312,613 1,264,831 47,781
572
573 CUSTOMER SERVICES&INFORMATION EXPENSES
574 907/SUPERVISION L 1007 28,463 27,724 739
575 908/CUSTOMER ASSISTANCE
576 SYSTEM CONSERVATION E10 0 0 0
577 OTHER CUSTOMER ASSISTANCE DA908 1,272,558 1,239,537 33,021
578 TOTAL ACCOUNT908 1,272,558 1,239,537 33,021
579 909/INFORMATION&INSTRUCTIONAL DA909 0 0 0
580 910/MISCELLANEOUS EXPENSES L 578+579 97,408 94,880 2,528
581 912/DEMO AND SELLING EXPENSES E10 0 0 0
582 TOTAL CUST SERV&INFORMATN EXPENSES 1,398,429 1,362,142 36,287
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 16 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
583 TABLE 5-OPERATION&MAINTENANCE EXPENSES
584 ADMINISTRATIVE&GENERAL EXPENSES
585 920/ADMINISTRATIVE&GENERAL SALARIES LABOR 8,028,691 7,682,596 346,094
586 921/OFFICE SUPPLIES LABOR 230,392 220,461 9,932
587 922/ADMIN&GENERAL EXPENSES TRANSFERRED-CR LABOR (9,339,367) (8,936,773) (402,594)
588 923/OUTSIDE SERVICES LABOR 0 0 0
589 924/PROPERTY INSURANCE
590 PRODUCTION-STEAM D10 0 0 0
591 ALL RISK&MISCELLANEOUS P110P 66,654 63,867 2,787
592 TOTAL ACCOUNT 924 66,654 63,867 2,787
593 925/INJURIES&DAMAGES LABOR 18,752 17,944 808
594 926/EMPLOYEE PENSIONS&BENEFITS LABOR 8,410,933 8,048,361 362,572
595 EMPLOYEE PENSIONS&BENEFITS-OREGON CODA 0 0 0
596 EMPLOYEE PENSIONS&BENEFITS-IDAHO CIDA 0 0 0
597 EMPLOYEE PENSIONS&BENEFITS-CAPITALIZED OREGON CODA 0 0 0
598 927/FRANCHISE REQUIREMENTS CIDA 0 0 0
599 928/REGULATORY COMMISSION EXPENSES
600 928.101/FERC ADMIN ASSESS&SECURITIES
601 CAPACITY RELATED D10 0 0 0
602 ENERGY RELATED E10 0 0 0
603 FERC RATE CASE E99 0 0 0
604 FERC ORDER 472 D11 0 0 0
605 FERC OTHER D11 0 0 0
606 FERC-OREGON HYDRO FEE D11 0 0 0
607 SEC EXPENSES CIDA 0 0 0
608 IDAHO PUC -RATE CASE CIDA 0 0 0
609 -OTHER CIDA 0 0 0
610 OREGON PUC-RATE CASE CODA 0 0 0
611 -OTHER CODA 0 0 0
612 TOTAL ACCOUNT 928 0 0 0
613 929/DUPLICATE CHARGES LABOR 0 0 0
614 930.1/GENERAL ADVERTISING LABOR 0 0 0
615 930.2/MISCELLANEOUS EXPENSES LABOR (12,177) (11,652) (525)
616 931/RENTS L 200 0 0 0
617 TOTAL ADM&GEN OPERATION 7,403,878 7,084,804 319,074
618 PLUS:
619 935/GENERAL PLANT MAINTENANCE L 200 259,496 248,369 11,127
620 416/MERCHANDISING EXPENSE D60 0 0 0
621 TOTAL OPER&MAINT EXPENSES 19,557,535 20,300,622 866,865
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 17 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
622 TABLE 6-DEPRECIATION&AMORTIZATION EXPENSE
623
624 DEPRECIATION EXPENSE
625 310-316/STEAM PRODUCTION L 121 879,383 843,509 35,873
626 330-336/HYDRAULIC PRODUCTION L 122 1,690,999 1,622,017 68,982
627 340-346/OTHER PRODUCTION-BASELOAD L 123 191,438 183,629 7,809
628 340-346/OTHER PRODUCTION-PEAKERS L 124 81,416 78,095 3,321
629 TOTAL PRODUCTION PLANT 2,843,236 2,727,250 115,986
630
631 TRANSMISSION PLANT
632 350/LAND&LAND RIGHTS L 131 43,490 41,716 1,774
633 352/STRUCTURES&IMPROVEMENTS L 135 117,411 112,622 4,790
634 353/STATION EQUIPMENT L 139 508,393 487,654 20,739
635 354/TOWERS&FIXTURES L 143 (41,157) (39,478) (1,679)
636 355/POLES&FIXTURES L 147 287,591 275,859 11,732
637 356/OVERHEAD CONDUCTORS&DEVICES L 151 20,126 19,305 821
638 359/ROADS&TRAILS L 155 102 98 4
639 TOTAL TRANSMISSION PLANT 935,956 897,775 38,181
640
641 DISTRIBUTION PLANT
642 360/LAND&LAND RIGHTS L 163 (1,838) (5,293) (189)
643 361/STRUCTURES&IMPROVEMENTS L 167 86,072 132,872 6,591
644 362/STATION EQUIPMENT L 171 (78,950) (206,398) (9,076)
645 363/STORAGE BATTERY EQUIPMENT L 173 4,307,211 4,131,504 175,707
646 364/POLES,TOWERS&FIXTURES L 176 257,330 237,236 20,093
647 365/OVERHEAD CONDUCTORS&DEVICES L 177 71,210 67,142 4,068
648 366/UNDERGROUND CONDUIT L 178 48,881 48,116 766
649 367/UNDERGROUND CONDUCTORS&DEVICES L 179 238,901 235,353 3,548
650 368/LINE TRANSFORMERS L 180 706,054 667,097 38,957
651 369/SERVICES L 181 50,457 48,483 1,974
652 370/METERS L 182 134,617 130,269 4,348
653 371/INSTALLATIONS ON CUSTOMER PREMISES L 183 51,049 47,527 3,522
654 373/STREET LIGHTING SYSTEMS L 184 19,230 18,462 768
655 TOTAL DISTRIBUTION PLANT 5,890,224 5,552,369 251,077
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 18 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
656 TABLE 6-DEPRECIATION&AMORTIZATION EXPENSE
657
658 GENERAL PLANT
659 389/LAND&LAND RIGHTS L 189 0 0 0
660 390/STRUCTURES&IMPROVEMENTS L 190 417,423 399,524 17,899
661 391/OFFICE FURNITURE&EQUIPMENT L 191 117,920 112,863 5,056
662 392/TRANSPORTATION EQUIPMENT L 192 0 0 0
663 393/STORES EQUIPMENT L 193 97,632 93,446 4,186
664 394/TOOLS,SHOP&GARAGE EQUIPMENT L 194 23,193 22,199 995
665 395/LABORATORY EQUIPMENT L 195 82,146 78,624 3,522
666 396/POWER OPERATED EQUIPMENT L 196 0 0 0
667 397/COMMUNICATIONS EQUIPMENT L 197 (84,148) (80,539) (3,608)
668 398/MISCELLANEOUS EQUIPMENT L 198 (42,814) (40,978) (1,836)
669 TOTAL GENERAL PLANT 611,353 585,138 26,215
670
671 TOTAL DEPRECIATION EXPENSE 10,280,769 9,762,533 431,459
672
673 DEPRECIATION ON DISALLOWED COSTS L 118 0 0 0
674 TOTAL DEPRECIATION EXPENSE 10,280,769 9,762,533 431,459
675
676 AMORTIZATION EXPENSE
677 302/FRANCHISES AND CONSENTS L 115 25,644 24,598 1,046
678 303/MISCELLANEOUS INTANGIBLE PLANT L 116 1,087,991 1,041,338 46,653
679 ADJUSTMENTS,GAINS&LOSSES L 118 0 0 0
680 TOTAL AMORTIZATION EXPENSE 1,113,635 1,065,936 47,699
681
682 TOTAL DEPRECIATION&AMORTIZATION EXP 11,394,405 10,828,469 479,159
683
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 19 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
684 TABLE 7-TAXES OTHER THAN INCOME TAXES
685
686 TAXES OTHER THAN INCOME
687 FEDERALTAXES
688 FICA LABOR 0 0 0
689 FUTA LABOR 0 0 0
690 LESS PAYROLL DEDUCTION LABOR 0 0 0
691
692 STATE TAXES
693 AD VALOREM TAXES
694 JIM BRIDGER STATION L 121 0 0 0
695 VALMY L121 0 0 0
696 OTHER-PRODUCTION PLANT L 126 0 0 0
697 OTHER-TRANSMISSION PLANT L 157 0 0 0
698 OTHER-DISTRIBUTION PLANT L 186 0 0 0
699 OTHER-GENERAL PLANT L200 0 0 0
700 SUB-TOTAL 0 0 0
701
702 LICENSES-HYDRO PROJECTS L 122 0 0 0
703
704 REGULATORY COMMISSION FEES
705 STATE OF IDAHO CIDA 0 0 0
706 STATE OF OREGON CODA 0 0 0
707
708 FRANCHISE TAXES
709 STATE OF OREGON CODA 0 0 0
710
711 OTHER STATE TAXES
712 UNEMPLOYMENT TAXES LABOR 0 0 0
713 HYDRO GENERATION KWH TAX E10 0 0 0
714 IRRIGATION-PIC E10 0 0 0
715
716 TOTAL TAXES OTHER THAN INCOME 0 0 0
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 20 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
717 TABLE 8-REGULATORY DEBITS&CREDITS
718 REGULATORY DEBITS/CREDITS
719 STATE OF IDAHO CIDA 0 0 0
720 STATE OF OREGON CODA 0 0 0
721
722 TOTAL REGULATORY DEBITS/CREDITS 0 0 0
723
724
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 21 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
725 TABLE 9-INCOME TAXES
726
727 410/411 NET PROVISION FOR DEFERRED INCOME TAXES
728 ACCOUNT#282-RELATED P101P 3,173,455 3,037,377 136,078
729 ACCOUNTS#190&#283-RELATED L 756 0 0 0
730 TOTAL NET PROVISION FOR DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
731
732 411.4-INVESTMENT TAX CREDIT ADJUSTMENT P101 P 73,978,000 70,805,818 3,172,182
733
734 SUMMARY OF INCOME TAXES
735
736 TOTAL FEDERAL INCOME TAX (79,998,712) (76,529,103) (3,469,609)
737
738 STATE INCOME TAX
739 STATE OF IDAHO (9,772,951) (9,342,749) (430,202)
740 STATE OF OREGON (201,908) (192,654) (9,254)
741 OTHER STATES (67,303) (64,218) (3,085)
742 TOTAL STATE INCOME TAXES (10,042,162) (9,599,621) (442,541)
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 22 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
743 TABLE 10-CALCULATION OF FEDERAL INCOME TAX
744 OPERATING REVENUES 5,497,548 5,497,548 0
745
746 OPERATING EXPENSES
747 OPERATION&MAINTENANCE 21,167,487 20,300,622 866,865
748 DEPRECIATION EXPENSE 10,193,992 9,762,533 431,459
749 AMORTIZATION OF LIMITED TERM PLANT 1,113,635 1,065,936 47,699
750 TAXES OTHER THAN INCOME 0 0 0
751 REGULATORY DEBITS/CREDITS 0 0 0
752 TOTAL OPERATING EXPENSES 32,475,114 31,129,090 1,346,024
753
754 BOOK-TAX ADJUSTMENT L 752 0 0 0
755
756 INCOME BEFORE TAX ADJUSTMENTS(NOI Before Interest) (26,977,566) (25,631,542) (1,346,024)
757
758 INCOME STATEMENT ADJUSTMENTS
759 INTEREST EXPENSE SYNCHRONIZATION L 354 25,426,280 24,326,349 1,099,932
760
761 NET OPERATING INCOME BEFORE TAXES (52,403,847) (49,957,891) (2,445,956)
762
763 TOTAL STATE INCOME TAXES(ALLOWED) (10,042,162) (9,599,621) (442,541)
764
765 NET FEDERAL INCOME AFTER STATE INCOME TAXES (42,361,685) (40,358,271) (2,003,415)
766
767 FEDERAL TAX AT 21 PERCENT @ 21% (8,895,954) (8,475,237) (420,717)
768 OTHER CURRENT TAX ADJUSTMENTS L 767 0 0 0
769 PRIOR YEAR TAX ADJUSTMENT L 767 0 0 0
770
771 TOTAL FEDERAL INCOME TAX BEFORE OTHER ADJUSTMENTS (8,895,954) (8,475,237) (420,717)
772
773 OTHER TAX ADJUSTMENTS
774 ALLOWANCE FOR AFUDC P101P 0 0 0
775 FEDERAL INCOME TAX ADJUSTMENTS-PLANT P101P (14,898,848) (14,259,984) (638,864)
776 FEDERAL INCOME TAX ADJUSTMENTS-OTHER L 756 0 0 0
777 SUM OF OTHER ADJUSTMENTS (14,898,848) (14,259,984) (638,864)
778 FEDERAL TAX ON OTHER TAX ADJ AT 21 PERCENT @ 21% (3,128,758) (2,994,597) (134,161)
779 FEDERAL GENERAL BUSINESS CREDITS P101P 67,974,000 65,059,270 2,914,730
780
781 TOTAL FEDERAL INCOME TAX (79,998,712) (76,529,103) (3,469,609)
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 23 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
782 TABLE 11-OREGON STATE INCOME TAX
783
784 NET OPERATING INCOME BEFORE TAXES-OREGON L 761 (52,403,847) (49,957,891) (2,445,956)
785
786 ALLOWANCE FOR AFUDC P101P 0 0 0
787 STATE INCOME TAX ADJUSTMENTS-PLANT P101P (14,898,848) (14,259,984) (638,864)
788 STATE INCOME TAX ADJUSTMENTS-OTHER L 756 0 0 0
789 ADD: OTHER L 756 0 0 0
790
791 TOTAL STATE INCOME TAX ADJUSTMENTS-OREGON (14,898,848) (14,259,984) (638,864)
792
793 INCOME SUBJECT TO OREGON TAX (67,302,695) (64,217,875) (3,084,819)
794
795 IERCO TAXABLE INCOME E10 0 0 0
796 BONUS DEPRECIATION&OTHER OREGON ADJ P101P 0 0 0
797 OTHER L 756 0 0 0
798
799 TOTAL STATE TAXABLE INCOME-OREGON (67,302,695) (64,217,875) (3,084,819)
800 APPORTIONMENT FACTOR(0.045454550) @ 0.045454550 (3,059,214) (2,918,995) (140,219)
801 POST APPORTIONMENT M ITEMS L 756 0 0 0
802 TOTAL TAXABLE INCOME-OREGON (3,059,214) (2,918,995) (140,219)
803
804 OREGON TAX AT 6.6 PERCENT @ 6.60% (201,908) (192,654) (9,254)
805 LESS:INVESTMENT TAX CREDIT P101P 0 0 0
806
807 STATE INCOME TAX ALLOWED-OREGON (201,908) (192,654) (9,254)
808 ADD: OR CAT TAX L 785 0 0 0
809 PRIOR YEARS'TAX ADJUSTMENT L 785 0 0 0
810
811 STATE INCOME TAX PAID-OREGON (201,908) (192,654) (9,254)
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 24 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
812 TABLE 12-IDAHO STATE INCOME TAX
813
814 NET OPERATING INCOME BEFORE TAXES-IDAHO L 744 (52,403,847) (49,957,891) (2,445,956)
815
816 ALLOWANCE FOR AFUDC P101P 0 0 0
817 STATE INCOME TAX ADJUSTMENTS-PLANT P101P (14,898,848) (14,259,984) (638,864)
818 STATE INCOME TAX ADJUSTMENTS-OTHER L 756 0 0 0
819
820 INCOME SUBJECT TO IDAHO TAX (67,302,695) (64,217,875) (3,084,819)
821
822 IERCO TAXABLE INCOME E10 0 0 0
823 BONUS DEPRECIATION ADJUSTMENT P101P 0 0 0
824 OTHER L 756 0 0 0
825 TOTAL STATE TAXABLE INCOME-IDAHO (67,302,695) (64,217,875) (3,084,819)
826 APPORTIONMENT FACTOR(.965517241) @ 0.965517241 (64,981,912) (62,003,466) (2,978,446)
827 POST APPORTIONMENT SCHEDULE M L 756 0 0 0
828 TOTAL TAXABLE INCOME-IDAHO (64,981,912) (62,003,466) (2,978,446)
829 IDAHO TAX AT 5.8 PERCENT @5.80% (3,768,951) (3,596,201) (172,750)
830 LESS:INVESTMENT TAX CREDIT P101P 6,004,000 5,746,548 257,452
831
832 STATE INCOME TAX ALLOWED-IDAHO (9,772,951) (9,342,749) (430,202)
833 ADD: CURRENT TAX ADJUSTMENT L 829 0 0 0
834 PRIOR YEARS'TAX ADJUSTMENT 829 0 0 0
835 STATE INCOME TAX PAID-IDAHO (9,772,951) (9,342,749) (430,202)
836
837 OTHER STATE INCOME TAX
838 INCOME SUBJECT TO TAX (67,302,695) (64,217,875) (3,084,819)
839
840 IERCO TAXABLE INCOME E10 0 0 0
841 BONUS DEPRECIATION ADJUSTMENT P101P 0 0 0
842 OTHER L 756 0 0 0
843 TOTAL TAXABLE INCOME-OTHER STATES (67,302,695) (64,217,875) (3,084,819)
844 APPORTIONMENT FACTOR(1.0) (67,302,695) (64,217,875) (3,084,819)
845 POST APPORTIONMENT SCHEDULE M L 759 0 0 0
846 TAXABLE INCOME (67,302,695) (64,217,875) (3,084,819)
847 OTHER TAX AT 0.1 PERCENT @ 0.10% (67,303) (64,218) (3,085)
848 ADD:CURRENT YEAR'S TAX DEFICIENCY L 832 0 0 0
849 PRIOR YEARS'TAX ADJUSTMENT L 832 0 0 0
850 OTHER STATES'INCOME TAX PAID (67,303) (64,218) (3,085)
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 25 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
851 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
852 STEAM POWER GENERATION
853 OPERATION
854 500/SUPERVISION&ENGINEERING L 855-865 266,133 255,277 10,857
855 501/FUEL D10 2,559,614 2,455,198 104,416
856 502/STEAM EXPENSES
857 LABOR D10 1,607,750 1,542,164 65,586
858 OTHER D10 0 0 0
859 TOTAL ACCOUNT 502 1,607,750 1,542,164 65,586
860 505/ELECTRIC EXPENSES
861 LABOR D10 626,112 600,571 25,541
862 OTHER D10 0 0 0
863 TOTAL ACCOUNT 505 626,112 600,571 25,541
864 506/MISCELLANEOUS EXPENSES D10 3,352,418 3,215,661 136,757
865 507/RENTS D10 0 0 0
866 STEAM OPERATION EXPENSES 8,412,027 8,068,870 343,158
867
868 MAINTENANCE
869 510/SUPERVISION&ENGINEERING L 870-879 0 0 0
870 511 /STRUCTURES D10 658 631 27
871 512/BOILER PLANT
872 LABOR D10 3,983,710 3,821,200 162,510
873 OTHER D10 0 0 0
874 TOTAL ACCOUNT 512 3,983,710 3,821,200 162,510
875 513/ELECTRIC PLANT
876 LABOR D10 1,522,637 1,460,523 62,114
877 OTHER D10 0 0 0
878 TOTAL ACCOUNT513 1,522,637 1,460,523 62,114
879 514/MISCELLANEOUS STEAM PLANT D10 2,441,874 2,342,261 99,613
880 STEAM MAINTENANCE EXPENSES 7,948,879 7,624,615 324,264
881 TOTAL STEAM GENERATION EXPENSES 16,360,906 15,693,485 667,422
882
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 26 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
883 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
884 HYDRAULIC POWER GENERATION
885 OPERATION
886 535/SUPERVISION&ENGINEERING L 887-894 4,235,258 4,061,414 173,844
887 536/WATER FOR POWER E10 866,414 828,021 38,393
888 537/HYDRAULIC EXPENSES D10 6,262,192 6,006,734 255,458
889 538/ELECTRIC EXPENSES
890 LABOR D10 1,510,454 1,448,837 61,617
891 OTHER D10 0 0 0
892 TOTAL ACCOUNT 538 1,510,454 1,448,837 61,617
893 539/MISCELLANEOUS EXPENSES D10 3,401,219 3,262,471 138,748
894 540/RENTS D10 0 0 0
895 HYDRAULIC OPERATION EXPENSES 16,275,537 15,607,477 668,060
896
897 MAINTENANCE
898 541/SUPERVISION&ENGINEERING L 899-905 90,192 86,513 3,679
899 542/STRUCTURES D10 577,669 554,103 23,565
900 543/RESERVOIRS,DAMS&WATERWAYS D10 254,872 244,475 10,397
901 544/ELECTRIC PLANT
902 LABOR D10 1,799,397 1,725,993 73,404
903 OTHER D10 0 0 0
904 TOTAL ACCOUNT 544 1,799,397 1,725,993 73,404
905 545/MISCELLANEOUS HYDRAULIC PLANT D10 2,163,612 2,075,350 88,262
906 HYDRAULIC MAINTENANCE EXPENSES 4,885,742 4,686,434 199,307
907 TOTAL HYDRAULIC GENERATION EXPENSES 21,161,279 20,293,911 867,367
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 27 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
908 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
909 OTHER POWER GENERATION
910 OPERATION
911 546/SUPERVISION&ENGINEERING L 912-918 516,722 495,643 21,079
912 547/FUEL E10 0 0 0
913 548/GENERATING EXPENSES
914 LABOR D10 3,234,939 3,102,974 131,965
915 OTHER D10 0 0 0
916 TOTAL ACCOUNT 548 3,234,939 3,102,974 131,965
917 549/MISCELLANEOUS EXPENSES D10 370,607 355,488 15,118
918 550/RENTS D10 0 0 0
919 OTHER POWER OPER EXPENSES 4,122,267 3,954,105 168,162
920
921 MAINTENANCE
922 551/SUPERVISION&ENGINEERING L 923-928 0 0 0
923 552/STRUCTURES D10 43,046 41,290 1,756
924 553/GENERATING&ELECTRIC PLANT
925 LABOR D10 56,825 54,507 2,318
926 OTHER D10 0 0 0
927 TOTAL ACCOUNT 553 56,825 54,507 2,318
928 554/MISCELLANEOUS EXPENSES D10 690,424 662,259 28,165
929 OTHER POWER MAINT EXPENSES 790,295 758,056 32,239
930 TOTAL OTHER POWER GENERATION EXP 4,912,562 4,712,161 200,402
931
932 OTHER POWER SUPPLY EXPENSE
933 555.0/PURCHASED POWER E10 0 0 0
934 555.1/COGENERATION&SMALL POWER PROD
935 CAPACITY RELATED D10 0 0 0
936 ENERGY RELATED E10 0 0 0
937 TOTAL 555.1/CSPP 0 0
938 555/TOTAL 0 0
939 556/LOAD CONTROL&DISPATCHING EXPENSES D10 0 0 0
940 557/OTHER EXPENSES D10 4,495,330 4,311,949 183,381
941 TOTAL OTHER POWER SUPPLY EXPENSES 4,495,330 4,311,949 183,381
942
943 TOTAL PRODUCTION EXPENSES 46,930,078 45,011,506 1,918,572
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 28 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
944 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
945 TRANSMISSION EXPENSES
946 OPERATION
947 560/SUPERVISION&ENGINEERING L 157 2,380,639 2,283,524 97,115
948 561/LOAD DISPATCHING D12 3,053,979 2,929,396 124,583
949 562/STATION EXPENSES L 139 1,883,621 1,806,781 76,840
950 563/OVERHEAD LINE EXPENSES L 143+147+151 428,401 410,925 17,476
951 565/TRANSMISSION OF ELECTRICITY BY OTHERS E10 0 0 0
952 566/MISCELLANEOUS EXPENSES L 529 0 0 0
953 567/RENTS L 157 0 0 0
954 TOTAL TRANSMISSION OPERATION 7,746,639 7,430,625 316,014
955
956 MAINTENANCE
957 568/SUPERVISION&ENGINEERING L 157 90,949 87,239 3,710
958 569/STRUCTURES L 135 1,442,019 1,383,194 58,825
959 570/STATION EQUIPMENT L 139 2,327,169 2,232,236 94,934
960 571/OVERHEAD LINES L 143+147+151 865,811 830,491 35,320
961 573/MISCELLANEOUS PLANT L 157 3,520 3,376 144
962 TOTAL TRANSMISSION MAINTENANCE 4,729,468 4,536,536 192,932
963
964 TOTAL TRANSMISSION EXPENSES 12,476,107 11,967,161 508,946
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman,IIPA
Page 29 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
965 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
966 DISTRIBUTION EXPENSES
967 OPERATION
968 580/SUPERVISION&ENGINEERING L 186 2,995,909 2,864,017 131,892
969 581/LOAD DISPATCHING D60 4,166,909 4,009,091 157,818
970 582/STATION EXPENSES L 171 983,432 2,570,986 113,051
971 583/OVERHEAD LINE EXPENSES L 176+177 3,611,849 3,347,350 264,499
972 584/UNDERGROUND LINE EXPENSES L 178+179 1,372,655 1,352,120 20,535
973 585/STREET LIGHTING&SIGNAL SYSTEMS L 184 20,365 19,552 813
974 586/METER EXPENSES L 182 4,176,379 4,041,475 134,904
975 587/CUSTOMER INSTALLATIONS EXPENSE L 183 736,676 685,851 50,825
976 588/MISCELLANEOUS EXPENSES L 563 2,911,186 3,757,799 167,879
977 589/RENTS L 186 0 0 0
978 TOTAL DISTRIBUTION OPERATION 20,975,360 22,648,241 1,042,216
979
980 MAINTENANCE
981 590/SUPERVISION&ENGINEERING L 186 9,353 8,941 412
982 591/STRUCTURES L167 0 0 0
983 592/STATION EQUIPMENT L 171 2,716,642 7,102,117 312,293
984 593/OVERHEAD LINES L 176+177 5,201,009 4,820,135 380,874
985 594/UNDERGROUND LINES L 178+179 304,799 300,240 4,560
986 595/LINE TRANSFORMERS L 180 25,793 24,370 1,423
987 596/STREET LIGHTING&SIGNAL SYSTEMS L 184 123,794 118,851 4,943
988 597/METERS L 182 678,112 656,208 21,904
989 598/MISCELLANEOUS PLANT L 186 79,964 76,444 3,520
990 TOTAL DISTRIBUTION MAINTENANCE 9,139,466 13,107,305 729,929
991 TOTAL DISTRIBUTION EXPENSES 30,114,827 35,755,546 1,772,145
992
993 CUSTOMER ACCOUNTING EXPENSES
994 901/SUPERVISION L 995 705,017 610,646 94,371
995 902/METER READING CW902 1,267,888 1,098,173 169,715
996 903/CUSTOMER RECORDS&COLLECTIONS CW903 9,731,713 9,412,221 319,492
997 904/UNCOLLECTIBLE ACCOUNTS CW904 0 0 0
998 905/MISC EXPENSES L 995-997 0 0 0
999 TOTAL CUSTOMER ACCOUNTING EXPENSES 11,704,618 11,121,040 583,577
1000
1001 CUSTOMER SERVICES&INFORMATION EXPENSES
1002 907/SUPERVISION L 1006 828,671 807,168 21,503
1003 908/CUSTOMER ASSISTANCE L 575 4,679,331 4,557,909 121,422
1004 908/ENERGY EFFICIENCY RIDER CIDA 0 0 0
1005 909/INFORMATION&INSTRUCTIONAL L 579 0 0 0
1006 910/MISCELLANEOUS EXPENSES L 1003+1005 308,799 300,787 8,013
1007 TOTAL CUST SERV&INFORMATN EXPENSES 5,816,801 5,665,863 150,938
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 30 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1008 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
1009 ADMINISTRATIVE&GENERAL EXPENSES
1010 920/ADMINISTRATIVE&GENERAL SALARIES PTDCAS 53,511,744 51,204,848 2,306,896
1011 921/OFFICE SUPPLIES PTDCAS 228,890 219,023 9,867
1012 922/ADMIN&GENERAL EXPENSES TRANSFERRED-CR SUBEX 0 0 0
1013 923/OUTSIDE SERVICES PTDCAS 0 0 0
1014 924/PROPERTY INSURANCE 0
1015 PRODUCTION-STEAM L 121 0 0 0
1016 ALL RISK&MISCELLANEOUS P110P 378,934 363,090 15,844
1017
1018 925/INJURIES&DAMAGES LABOR 132,355 126,650 5,705
1019 926/EMPLOYEE PENSIONS&BENEFITS LABOR 0 0 0
1020 927/FRANCHISE REQUIREMENTS CIDA 0 0 0
1021 928/REGULATORY COMMISSION EXPENSES
1022 928.101/FERC ADMIN ASSESS&SECURITIES
1023 CAPACITY RELATED D10 0 0 0
1024 ENERGY RELATED E10 0 0 0
1025 928.101/FERC ORDER 472 E99 0 0 0
1026 928.101/FERC MISCELLANIOUS L RESREV 0 0 0
1027 928.102 FERC RATE CASE RESREV 0 0 0
1028 928.104/FERC OREGON HYDRO RESREV 0 0 0
1029 SEC EXPENSES L202 0 0 0
1030 928.202/IDAHO PUC -RATE CASE CIDA 0 0 0
1031 928.203/IDAHO PUC-OTHER CIDA 0 0 0
1032 928.301/OREGON PUC-FILING FEES CODA 0 0 0
1033 928.302/OREGON PUC-RATE CASE CODA 0 0 0
1034 928.303/OREGON PUC-OTHER CODA 0 0 0
1035 IPC/PUC JSS TRUE-UP ADJ PTD 0 0 0
1036 TOTAL ACCOUNT 928 0 0
1037 929/DUPLICATE CHARGES SUBEX 0 0 0
1038 930.1/GENERAL ADVERTISING RELAB 0 0 0
1039 930.2/MISCELLANEOUS EXPENSES PTDCAS 214,755 205,497 9,258
1040 931/RENTS L 200 0 0 0
1041 TOTAL ADM&GEN OPERATION 54,466,679 52,119,107 2,347,572
1042 PLUS:
1043 935/GENERAL PLANT MAINTENANCE P3908 1,038,440 993,912 44,528
1044 416/MERCHANDISING EXPENSE E10 0 0 0
1045 TOTAL OPER&MAINT EXPENSES 162,547,550 162,634,135 7,326,279
1046 TOTAL LABOR-RATIO(%) 104.56% 100.05% 4.51
1047
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 31 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1048 TABLE 14-ALLOCATION FACTORS
1049
1050 CAPACITY RELATED KW
1051 PRODUCTION RELATED COINCIDENT PEAKS @ GEN LEVEL D10 2,585,316 2,479,852 105,465
1052 SYSTEM TRANSMISSION SERVICE @ GENERATION LEVEL D11 2,585,316 2,479,852 105,465
1053 RETAIL TRANSMISSION SERVICE @ GENERATION LEVEL D12 2,585,316 2,479,852 105,465
1054 DISTRIBUTION SERVICE @ GENERATION LEVEL D60 2,431,714 2,339,615 92,099
1055
1056 ENERGY RELATED MWH
1057 GENERATION LEVEL(PSP) E10 16,783,429 16,039,716 743,713
1058 CUSTOMER LEVEL E99 15,740,718 15,039,426 701,292
1059
1060 CUSTOMER RELATED FACTORS
1061 902-CUSTOMER WEIGHTED CW902 1,819,788 1,576,198 243,590
1062 903-CUSTOMER WEIGHTED CW903 15,041,849 14,548,026 493,823
1063 904-CUSTOMER WEIGHTED CW904 2,751,851 2,564,962 186,889
1064 909-DIRECT ASSIGN-AVG.NO.CUST. DA909 610,567 590,862 19,705
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 32 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1065 TABLE 14-ALLOCATION FACTORS
1066
1067 DIRECT ASSIGNMENTS (red font denotes allocator comes from Plant Bc
1068 252-CUSTOMER ADVANCES DA252 13,139,360 13,043,126 96,234
1069 350-LAND&LAND RIGHTS DA350 0 0 0
1070 352-STRUCTURES&IMPROVEMENTS DA352 658 0 658
1071 353-STATION EQUIPMENT DA353 111,594 75,100 36,494
1072 354-TOWERS&FIXTURES DA354 0 0 0
1073 355-POLES&FIXTURES DA355 33,842 0 33,842
1074 356-OVERHEAD CONDUCTORS&DEVICES DA356 26,495 1,189 25,306
1075 359-ROADS&TRAILS DA359 0 0 0
1076 360LAND&LAND RIGHTS ACCT360 7,818,143 7,549,162 268,981
1077 360LAND&LAND RIGHTS-CIAC ACCT360CIAC 430,656 430,355 301
1078 361-STRUCTURES&IMPROVEMENTS ACCT361 52,245,201 49,776,238 2,468,963
1079 361-STRUCTURES&IMPROVEMENTS-CIAC ACCT361CIAC 8,009,324 7,447,616 561,708
1080 362-STATION EQUIPMENT ACCT362 300,357,806 287,706,828 12,650,978
1081 362-STATION EQUIPMENT-CIAC ACCT362CIAC 38,463,951 34,892,876 3,571,075
1082 364-POLES,TOWERS&FIXTURES-NET DA364 313,204,206 288,748,305 24,455,901
1083 365-OVERHEAD CONDUCTORS&DEVICES-NET DA365 155,253,318 146,384,826 8,868,492
1084 366-UNDERGROUND CONDUIT-NET DA366 52,785,315 51,958,505 826,810
1085 367-UNDERGROUND CONDUCTORS&DEVICES-NET DA367 318,155,073 313,429,461 4,725,612
1086 368-LINE TRANSFORMERS DA368 704,959,938 666,063,582 38,896,356
1087 369-DIRECT ASSIGNMENT DA369 67,920,301 65,262,678 2,657,623
1088 370-METERS DA370 112,940,727 109,292,546 3,648,181
1089 371-INSTALLATIONS ON CUSTOMER PREMISES-NET DA371 4,931,439 4,591,211 340,228
1090 373-STREET LIGHTING SYSTEMS-NET DA373 5,706,749 5,478,881 227,868
1091 451-REVENUE-MISCELLANEOUS SERVICE DA451 4,936,204 4,890,357 45,847
1092 454-REVENUE-FACILITIES CHARGE DA454 10,470,031 10,041,240 428,792
1093 908-OTHER CUSTOMER ASSISTANCE DA908 6,971,635 6,790,730 180,904
1094 440-RETAIL SALES REVENUE RETREV 5,491,025 5,491,025 0
1095 447-WHOLESALE SALES REVENUE RESREV 0 0 0
1096 456-REVENUE-STANDBY SERVICE DASTNBY 1 1 0
1097 440-REVENUE OFFSET FOR PLANT ADDITIONS DAREV 1 1 0
1098 IDAHO CIDA 1 1 0
1099 OREGON CODA 1 0 1
1100 NET TO GROSS TAX MULTIPLIER DA990 1.347 1.347 1.347
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 33 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1101 TABLE 14-ALLOCATION FACTORS
1102
1103 INTERNALLY DEVELOPED ALLOCATION FACTORS
1104 PLANT-PROD,TRANS&DIST PTD 484,458,289 463,684,681 20,773,608
1105 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS PTDCAS 114,455,295 109,521,116 4,934,179
1106 PLANT-HYDRO,OTHER,TSUBS,DSUBS&GP P110P 195,937,960 187,745,254 8,192,706
1107 PLANT-GEN PLT(390,391,397&398) P3908 15,050,372 14,405,011 645,361
1108 PLANT-PROD,TRANS,DIST&GEN P101P 526,914,426 504,320,295 22,594,131
1109 O&M-PROD,TRANS,DIST,CUST ACCT&CSIS SUBEX 13,504,113 12,967,449 536,664
1110 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS RELAB 195,937,960 187,745,254 8,192,706
1111 LAB-ALL LABOR WITHOUT 925-6 "CIRC LABOR 168,574,864 161,308,077 7,266,787
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f36
Page 34 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1112 TABLE 15-ALLOCATION FACTORS-RATIOS
1113
1114 CAPACITY RELATED KW
1115 PRODUCTION RELATED COINCIDENT PEAKS @ GEN LEVEL D10 100.00% 95.92% 4.08%
1116 SYSTEM TRANSMISSION SERVICE @ GENERATION LEVEL D11 100.00% 95.92% 4.08%
1117 RETAIL TRANSMISSION SERVICE @ GENERATION LEVEL D12 100.00% 95.92% 4.08%
1118 DISTRIBUTION SERVICE @ GENERATION LEVEL D60 100.00% 96.21% 3.79%
1119
1120 ENERGY RELATED MWH
1121 GENERATION LEVEL(PSP) E10 100.00% 95.57% 4.43%
1122 CUSTOMER LEVEL E99 100.00% 95.54% 4.46%
1123
1124 CUSTOMER RELATED FACTORS
1125 369-DIRECT ASSIGNMENT DA369 100.00% 96.09% 3.91%
1126 370-METERS DA370 100.00% 96.77% 3.23%
1127 902-CUSTOMER WEIGHTED CW902 100.00% 86.61% 13.39%
1128 903-CUSTOMER WEIGHTED CW903 100.00% 96.72% 3.28%
1129 904-CUSTOMER WEIGHTED CW904 100.00% 93.21% 6.79%
1130 909-DIRECT ASSIGN-AVG.NO.CUST. DA909 100.00% 96.77% 3.23%
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 35 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1131 TABLE 15-ALLOCATION FACTORS-RATIOS
1132
1133 DIRECT ASSIGNMENTS
1134 252-CUSTOMER ADVANCES DA252 100.00% 99.27% 0.73%
1135 350-LAND&LAND RIGHTS DA350 #DIV/0I #DIV/0! #DIV/0!
1136 352-STRUCTURES&IMPROVEMENTS DA352 100.00% 0.00% 100.00%
1137 353-STATION EQUIPMENT DA353 100.00% 67.30% 32.70%
1138 354-TOWERS&FIXTURES DA354 #DIV/0I #DIV/0! #DIV/0!
1139 355-POLES&FIXTURES DA355 100.00% 0.00% 100.00%
1140 356-OVERHEAD CONDUCTORS&DEVICES DA356 100.00% 4.49% 95.51%
1141 359-ROADS&TRAILS DA359 #DIV/0I #DIV/0! #DIV/0!
1142 360LAND&LAND RIGHTS-DA DA360 100.00% 96.56% 3.44%
1143 360LAND&LAND RIGHTS-CIAC DA360C 100.00% 99.93% 0.07%
1144 361-STRUCTURES&IMPROVEMENTS-DA DA361 100.00% 95.27% 4.73%
1145 361-STRUCTURES&IMPROVEMENTS-CIAC DA361C 100.00% 92.99% 7.01%
1146 362-STATION EQUIPMENT-DA DA362 100.00% 95.79% 4.21%
1147 362-STATION EQUIPMENT-CIAC DA362C 100.00% 90.72% 9.28%
1148 364-POLES,TOWERS&FIXTURES-NET DA364 100.00% 92.19% 7.81%
1149 365-OVERHEAD CONDUCTORS&DEVICES-NET DA365 100.00% 94.29% 5.71%
1150 366-UNDERGROUND CONDUIT-NET DA366 100.00% 98.43% 1.57%
1151 367-UNDERGROUND CONDUCTORS&DEVICES-NET DA367 100.00% 98.51% 1.49%
1152 368-LINE TRANSFORMERS DA368 100.00% 94.48% 5.52%
1153 371-INSTALLATIONS ON CUSTOMER PREMISES-NET DA371 100.00% 93.10% 6.90%
1154 373-STREET LIGHTING SYSTEMS-NET DA373 100.00% 96.01% 3.99%
1155 451-REVENUE-MISCELLANEOUS SERVICE DA451 100.00% 99.07% 0.93%
1156 454-REVENUE-FACILITIES CHARGE DA454 100.00% 95.90% 4.10%
1157 908-OTHER CUSTOMER ASSISTANCE DA908 100.00% 97.41% 2.59%
1158 440-RETAIL SALES REVENUE RETREV 100.00% 100.00% 0.00%
1159 447-WHOLESALE SALES REVENUE RESREV #DIV/0I #DIV/0! #DIV/0!
1160 456-REVENUE-STANDBY SERVICE DASTNBY 100.00% 100.00% 0.00%
1161 440-REVENUE OFFSET FOR PLANT ADDITIONS DAREV 100.00% 100.00% 0.00%
1162 IDAHO CIDA 100.00% 100.00% 0.00%
1163 OREGON CODA 100.00% 0.00% 100.00%
1164 NET TO GROSS TAX MULTIPLIER DA990 1.347 1.347 1.347
2024

Exhibit No.204
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 36 of f36 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA 2024 RATEBASE and DEPRECIATION EXPENSE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1165 TABLE 15-ALLOCATION FACTORS-RATIOS
1166
1167 INTERNALLY DEVELOPED ALLOCATION FACTORS
1168 PLANT-PROD,TRANS&DIST PTD 100.00% 95.71% 4.29%
1169 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS PTDCAS 100.00% 95.69% 4.31%
1170 PLANT-HYDRO,OTHER,TSUBS,DSUBS&GP P110P 100.00% 95.82% 4.18%
1171 PLANT-GEN PLT(390,391,397&398) P3908 100.00% 95.71% 4.29%
1172 PLANT-PROD,TRANS,DIST&GEN P101 P 100.00% 95.71% 4.29%
1173 O&M-PROD,TRANS,DIST,CUST ACCT&CSIS SUBEX 100.00% 96.03% 3.97%
1174 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS RELAB 100.00% 95.82% 4.18%
1175 LAB-ALL LABOR WITHOUT925-6 "CIRC" LABOR 100.00% 95.69% 4.31%
2024

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION CASE NO. IPC-E-24-07
OF IDAHO POWER COMPANY TO
INCREASE RATES FOR ELECTRIC EXHIBIT 205
SERVICE TO RECOVER COSTS
ASSOCIATED WITH
INCREMENTAL CAPITAL
INVESTMENTS AND CERTAIN
ONGOING OPERATIONS AND
MAINTENANCE EXPENSES
INTERVENOR
IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.
LANCE D. KAUFMAN, Ph.D. Exhibit 205 Labor Adjustments

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 1 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
1
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
4 SUMMARY OF RESULTS
5 RATE OF RETURN UNDER PRESENT RATES
6 TOTAL COMBINED RATE BASE 438,393,008 419,428,285 18,964,723
7
8 OPERATING REVENUES
9 FIRM JURISDICTIONAL SALES 5,497,548 5,497,548 0
10 SYSTEM OPPORTUNITY SALES 0 0 0
11 OTHER OPERATING REVENUES 0 0 0
12 TOTAL OPERATING REVENUES 5,497,548 5,497,548 0
13 OPERATING EXPENSES
14 OPERATION&MAINTENANCE EXPENSES 13,052,993 12,531,547 521,445
15 DEPRECIATION EXPENSE 10,193,992 9,762,533 431,459
16 AMORTIZATION OF LIMITED TERM PLANT 1,113,635 1,065,936 47,699
17 TAXES OTHER THAN INCOME 0 0 0
18 REGULATORY DEBITS/CREDITS 0 0 0
19 PROVISION FOR DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
20 INVESTMENT TAX CREDIT ADJUSTMENT 73,978,000 70,805,818 3,172,182
21 FEDERAL INCOME TAXES (78,396,911) (74,995,488) (3,401,423)
22 STATE INCOME TAXES (9,555,292) (9,133,476) (421,816)
23 TOTAL OPERATING EXPENSES 13,559,872 13,074,247 485,626
24 OPERATING INCOME (8,062,324) (7,576,699) (485,626)
25 ADD: IERCO OPERATING INCOME 0 0 0
26 CONSOLIDATED OPERATING INCOME (8,062,324) (7,576,699) (485,626)
27 RATE OF RETURN UNDER PRESENT RATES -1.84% -1.81% -2.56%
28
29 DEVELOPMENT OF REVENUE REQUIREMENTS
30 RATE OF RETURN @ 9.6%ROE 7.247% 7.247% 7.247%
31
32 RETURN 31,770,341 30,395,968 1,374,373
33 EARNINGS DEFICIENCY 39,832,666 37,972,667 1,859,999
34 ADD:CWIP (HELLS CANYON RELICENSING) D10 0 0 0
35 EARNINGS DEFICIENCY WITH CWIP 39,832,666 37,972,667 1,859,999
36
37 NET-TO-GROSS TAX MULTIPLIER 1.347 1.347 1.347
38 REVENUE DEFICIENCY 53,639,464 51,134,752 2,504,712
39
40 ADD:VALMY REVENUE REQUIREMENT CIDA 0 0 0
41 ADD:BRIDGER REVENUE REQUIREMENT CIDA 0 0 0
42 LESS:BATTERY ADITC MITIGATION CIDA 0 0 0
43 REVENUE DEFICIENCY LESS ADJUSTMENTS 53,639,464 51,134,752 2,504,712
44
45
46
47
48
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 2 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
49 SUMMARY OF RESULTS
50 DEVELOPMENT OF RATE BASE COMPONENTS
51 ELECTRIC PLANT IN SERVICE
52 INTANGIBLE PLANT 18,550,533 17,766,701 783,831
53 PRODUCTION PLANT 109,725,176 105,249,082 4,476,094
54 TRANSMISSION PLANT 61,848,449 59,325,423 2,523,026
55 DISTRIBUTION PLANT 312,884,663 299,110,175 13,774,488
56 GENERAL PLANT 42,456,137 40,635,614 1,820,522
57 TOTAL ELECTRIC PLANT IN SERVICE 545,464,959 522,086,997 23,377,962
58 LESS:ACCUM PROVISION FOR DEPRECIATION 98,149,356 94,115,733 4,033,623
59 AMORT OF OTHER UTILITY PLANT 5,749,140 5,505,601 243,538
60 NET ELECTRIC PLANT IN SERVICE 441,566,463 422,465,662 19,100,801
61 LESS:CUSTOMER ADV FOR CONSTRUCTION 0 0 0
62 LESS:ACCUM DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
63 ADD:PLT HLD FOR FUTURE+ACQUIS ADJ 0 0 0
64 ADD:WORKING CAPITAL 0 0 0
65 ADD:CONSERVATION+OTHER DFRD FROG. 0 0 0
66 ADD:SUBSIDIARY RATE BASE 0 0 0
67 TOTAL COMBINED RATE BASE 438,393,008 419,428,285 18,964,723
68
69 DEVELOPMENT OF NET INCOME COMPONENTS
70 OPERATING REVENUES
71 SALES REVENUES 5,497,548 5,497,548 0
72 OTHER OPERATING REVENUES 0 0 0
73 TOTAL OPERATING REVENUES 5,497,548 5,497,548 0
74 OPERATING EXPENSES
75 OPERATION&MAINTENANCE EXPENSES 13,052,993 12,531,547 521,445
76 DEPRECIATION EXPENSE 10,193,992 9,762,533 431,459
77 AMORTIZATION OF LIMITED TERM PLANT 1,113,635 1,065,936 47,699
78 TAXES OTHER THAN INCOME 0 0 0
79 REGULATORY DEBITS/CREDITS 0 0 0
80 PROVISION FOR DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
81 INVESTMENT TAX CREDIT ADJUSTMENT 73,978,000 70,805,818 3,172,182
82 FEDERAL INCOME TAXES (78,396,911) (74,995,488) (3,401,423)
83 STATE INCOME TAXES (9,555,292) (9,133,476) (421,816)
84 TOTAL OPERATING EXPENSES 13,559,872 13,074,247 485,626
85 OPERATING INCOME (8,062,324) (7,576,699) (485,626)
86 ADD: IERCO OPERATING INCOME E10 0 0 0
87 CONSOLIDATED OPERATING INCOME (8,062,324) (7,576,699) (485,626)
88
89 NET POWER SUPPLY COSTS:
90 ACCT 447/SURPLUS SALES 0 0 0
91 ACCT 501/FUEL-THERMAL PLANTS 0 0 0
92 ACCT 547/FUEL-OTHER 0 0 0
93 ACCT 555/NON-FIRM PURCHASES 0 0 0
94 ACCT 555/DEMAND RESPONSE INCENTIVE 0 0 0
95 ACCT 555/CSPP PURCHASES 0 0 0
96 SUBTOTAL 0 0 0
97 ACCT 536/WATER FOR POWER(PCA&OTHER) 0 0 0
98 ACCT 565/TRANS OF ELECTRICTY BY OTHERS 0 0 0
99 TOTAL NET POWER SUPPLY COSTS 0 0 0
100 OTHER O&M
101 TOTAL O&M EXPENSES 11,773,822 12,531,547 521,445
102 LESS: ACCT 501/FUEL-THERMAL PLANTS 0 0 0
103 ACCT 547/FUEL-OTHER 2024 0 0 0

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 3 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
104 ACCT 555/NON-FIRM PURCHASES 0 0 0
105 ACCT 555/DEMAND RESPONSE INCENTIVE 0 0 0
106 ACCT 555/CSPP PURCHASES 0 0 0
107 SUBTOTAL 11,773,822 12,531,547 521,445
108 ACCT 536ANATER FOR POWER(PCA&OTHER) 0 0 0
109 ACCT 565/TRANS OF ELECTRICTY BY OTHERS 0 0 0
110 ACCT416/MERCHANDISING EXPENSE 0 0 0
111 NET OTHER O&M 11,773,822 12,531,547 521,445
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 4 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
112 TABLE 1-ELECTRIC PLANT IN SERVICE (393,803,745)
113 INTANGIBLE PLANT
114 301-ORGANIZATION P101P $ - 0 0
115 302-FRANCHISES&CONSENTS D10 $ 5,568,055 5,340,913 227,141
116 303-MISCELLANEOUS P101P $ 12,982,478 12,425,788 556,690
117
118 TOTAL INTANGIBLE PLANT 18,550,533 17,766,701 783,831
119
120 PRODUCTION PLANT
121 310-316/STEAM PRODUCTION D10 30,176,012 28,945,021 1,230,991
122 330-336/HYDRAULIC PRODUCTION D10 72,463,273 69,507,229 2,956,044
123 340-346/OTHER PRODUCTION-BASE LOAD D10 4,971,558 4,768,750 202,808
124 340-346/OTHER PRODUCTION-PEAKERS D10 2,114,334 2,028,082 86,251
125
126 TOTAL PRODUCTION PLANT 109,725,176 105,249,082 4,476,094
127
128 TRANSMISSION PLANT
129 350/LAND&LAND RIGHTS-SYSTEM SERVICE D11 2,507,422 2,405,135 102,287
130 DIRECT ASSIGNMENT DA350 0 0 0
131 TOTAL ACCOUNT 350 2,507,422 2,405,135 102,287
132
133 352/STRUCTURES&IMPROVEMENTS-SYSTEM SERVICE D11 6,871,632 6,591,313 280,319
134 DIRECT ASSIGNMENT DA352 0 0 0
135 TOTAL ACCOUNT 352 6,871,632 6,591,313 280,319
136
137 353/STATION EQUIPMENT-SYSTEM SERVICE D11 27,925,636 26,786,447 1,139,190
138 DIRECT ASSIGNMENT DA353 0 0 0
139 TOTAL ACCOUNT 353 27,925,636 26,786,447 1,139,190
140
141 354/TOWERS&FIXTURES-SYSTEM SERVICE D11 1,548,642 1,485,467 63,175
142 DIRECT ASSIGNMENT DA354 0 0 0
143 TOTAL ACCOUNT 354 1,548,642 1,485,467 63,175
144
145 355/POLES&FIXTURES-SYSTEM SERVICE D11 17,052,006 16,356,392 695,614
146 DIRECT ASSIGNMENT DA355 0 0 0
147 TOTAL ACCOUNT 355 17,052,006 16,356,392 695,614
148
149 356/OVERHEAD CONDUCTORS&DEVICES-SYSTEM SERVICE D11 5,928,287 5,686,450 241,837
150 DIRECT ASSIGNMENT DA356 0 0 0
151 TOTAL ACCOUNT 356 5,928,287 5,686,450 241,837
152
153 359/ROADS&TRAILS-SYSTEM SERVICE D11 14,825 14,220 605
154 DIRECT ASSIGNMENT DA359 0 0 0
155 TOTAL ACCOUNT 359 14,825 14,220 605
156
157 TOTAL TRANSMISSION PLANT 61,848,449 59,325,423 2,523,026
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 5 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
158 TABLE 1-ELECTRIC PLANT IN SERVICE
159
160 DISTRIBUTION PLANT
161 360/LAND&LAND RIGHTS-SYSTEM SERVICE ACCT360 790,679 763,476 27,203
162 PLUS:ADJUSTMENT FOR CIAC ACCT360CIAC 0 0 0
163 DISTRIBUTION PLANT+CIAC 265,163 763,476 27,203
164
165 361/STRUCTURES&IMPROVEMENTS-SYSTEM SERVICE ACCT361 11,523,247 10,978,691 544,557
166 PLUS:ADJUSTMENT FOR CIAC ACCT361CIAC 0 0 0
167 DISTRIBUTION PLANT+CIAC 7,111,831 10,978,691 544,557
168
169 362/STATION EQUIPMENT-SYSTEM SERVICE ACCT362 27,612,144 26,449,129 1,163,015
170 PLUS:ADJUSTMENT FOR CIAC ACCT362CIAC 0 0 0
171 DISTRIBUTION PLANT+CIAC 10,117,098 26,449,129 1,163,015
172
173 363/STORAGE BATTERY EQUIPMENT D10 157,061,205 150,654,100 6,407,105
174 TOTAL BATTERY STORAGE EQUIPMENT 157,061,205 150,654,100 6,407,105
175
176 364/POLES,TOWERS&FIXTURES DA364 20,607,503 18,998,409 1,609,094
177 365/OVERHEAD CONDUCTORS&DEVICES DA365 6,207,400 5,852,816 354,584
178 366/UNDERGROUND CONDUIT DA366 3,496,945 3,442,170 54,775
179 367/UNDERGROUND CONDUCTORS&DEVICES DA367 22,978,507 22,637,203 341,304
180 368/LINE TRANSFORMERS DA368 51,382,872 48,547,808 2,835,064
181 369/SERVICES DA369 3,502,257 3,365,219 137,038
182 370/METERS DA370 5,676,873 5,493,501 183,373
183 371/INSTALLATIONS ON CUSTOMER PREMISES DA371 1,229,088 1,144,291 84,797
184 373/STREET LIGHTING SYSTEMS DA373 815,942 783,362 32,580
185
186 TOTAL DISTRIBUTION PLANT(without CIAC) 312,884,663 299,110,175 13,774,488
187
188 GENERAL PLANT
189 389/LAND&LAND RIGHTS PTD 136,377 130,529 5,848
190 390/STRUCTURES&IMPROVEMENTS PTD 12,521,880 11,984,941 536,939
191 391/OFFICE FURNITURE&EQUIPMENT PTD 1,248,133 1,194,613 53,520
192 392/TRANSPORTATION EQUIPMENT PTD 18,129,689 17,352,287 777,402
193 393/STORES EQUIPMENT PTD 2,789,153 2,669,554 119,599
194 394/TOOLS,SHOP&GARAGE EQUIPMENT PTD 682,688 653,414 29,274
195 395/LABORATORY EQUIPMENT PTD 1,777,918 1,701,681 76,237
196 396/POWER OPERATED EQUIPMENT PTD 3,889,940 3,723,139 166,801
197 397/COMMUNICATIONS EQUIPMENT PTD 1,404,870 1,344,629 60,241
198 398/MISCELLANEOUS EQUIPMENT PTD (124,510) (119,171) (5,339)
199
200 TOTAL GENERAL PLANT 42,456,137 40,635,614 1,820,522
201
202 TOTAL ELECTRIC PLANT IN SERVICE(without CIAC) 545,464,959 522,086,997 23,377,962
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 6 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
203 TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION
204
205 PRODUCTION PLANT
206 310-316/STEAM PRODUCTION L 121 38,829,782 37,245,772 1,584,010
207 330-336/HYDRAULIC PRODUCTION L 122 23,724,689 22,756,872 967,817
208 340-346/OTHER PRODUCTION-BASE LOAD L 123 (7,794,076) (7,476,127) (317,949)
209 340-346/OTHER PRODUCTION-PEAKERS L 124 (3,314,711) (3,179,491) (135,219)
210 TOTAL PRODUCTION PLANT 51,445,685 49,347,026 2,098,659
211
212 TRANSMISSION PLANT
213 350/LAND&LAND RIGHTS L 131 437,290 419,452 17,839
214 352/STRUCTURES&IMPROVEMENTS L 135 1,260,341 1,208,927 51,414
215 353/STATION EQUIPMENT L 139 3,390,338 3,252,033 138,304
216 354/TOWERS&FIXTURES L 143 2,310,847 2,216,579 94,268
217 355/POLES&FIXTURES L 147 2,479,038 2,377,909 101,129
218 356/OVERHEAD CONDUCTORS&DEVICES L 151 489,353 469,391 19,963
219 359/ROADS&TRAILS L 155 2,744 2,632 112
220 TOTAL TRANSMISSION PLANT 10,369,951 9,946,923 423,029
221
222 DISTRIBUTION PLANT
223 360/LAND&LAND RIGHTS L 161 28,342 27,367 975
224 361/STRUCTURES&IMPROVEMENTS L 165 832,679 793,329 39,350
225 362/STATION EQUIPMENT L 169 3,394,934 3,251,941 142,994
226 363/STORAGE BATTERY EQUIPMENT L 173 3,952,431 3,791,196 161,234
227 364/POLES,TOWERS&FIXTURES L 176 1,482,133 1,366,404 115,729
228 365/OVERHEAD CONDUCTORS&DEVICES L 177 1,295,489 1,221,487 74,002
229 366/UNDERGROUND CONDUIT L 178 877,569 863,823 13,746
230 367/UNDERGROUND CONDUCTORS&DEVICES L 179 4,546,767 4,479,233 67,534
231 368/LINE TRANSFORMERS L 180 6,203,132 5,860,873 342,260
232 369/SERVICES L 181 988,976 950,278 38,697
233 370/METERS L 182 2,477,455 2,397,429 80,026
234 371/INSTALLATIONS ON CUSTOMER PREMISES L 183 (70,978) (66,081) (4,897)
235 373/STREET LIGHTING SYSTEMS L 184 890,622 855,059 35,562
236 TOTAL DISTRIBUTION PLANT 26,899,549 25,792,337 1,107,212
237
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 7 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
238 TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION
239
240 GENERAL PLANT
241 389/LAND&LAND RIGHTS L 189 0 0 0
242 390/STRUCTURES&IMPROVEMENTS L 190 1,212,108 1,160,133 51,975
243 391/OFFICE FURNITURE&EQUIPMENT L 191 237,126 226,958 10,168
244 392/TRANSPORTATION EQUIPMENT L 192 2,599,747 2,488,269 111,477
245 393/STORES EQUIPMENT L 193 216,945 207,642 9,303
246 394/TOOLS,SHOP&GARAGE EQUIPMENT L 194 517,680 495,482 22,198
247 395/LABORATORY EQUIPMENT L 195 511,422 489,492 21,930
248 396/POWER OPERATED EQUIPMENT L 196 1,197,836 1,146,473 51,363
249 397/COMMUNICATIONS EQUIPMENT L 197 2,978,805 2,851,074 127,731
250 398/MISCELLANEOUS EQUIPMENT L 198 258,801 247,704 11,097
251 TOTAL GENERAL PLANT 9,730,470 9,313,227 417,243
252
253 AMORTIZATION OF DISALLOWED COSTS L 118 (296,299) (283,780) (12,520)
254
255 TOTAL ACCUM PROVISION DEPRECIATION 98,149,356 94,115,733 4,033,623
256
257 AMORTIZATION OF OTHER UTILITY PLANT
258 302/FRANCHISES AND CONSENTS L 115 1,430,774 1,372,408 58,367
259 303/MISCELLANEOUS INTANGIBLE PLANT L 116 4,318,365 4,133,194 185,172
260
261 TOTAL AMORT OF OTHER UTILITY PLANT 5,749,140 5,505,601 243,538
262
263 TOTAL ACCUM PROVISION FOR DEPR
264 &AMORTIZATION OF OTHER UTILITY PLANT 103,898,496 99,621,335 4,277,161
265
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 8 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
266 TABLE 3-ADDITIONS&DEDUCTIONS TO RATEBASE
267
268 NET ELECTRIC PLANT IN SERVICE 441,566,463 422,465,662 19,100,801
269 LESS:
270 252 CUSTOMER ADVANCES FOR CONSTRUCTION
271 POWER SUPPLY D10 0 0 0
272 OTHER DA252 0 0 0
273 TOTAL CUSTOMER ADV FOR CONSTRUCTION 0 0 0
274
275 ACCUMULATED DEFERRED INCOME TAXES
276 190/ACCUMULATED DEFERRED INCOME TAXES
277 CUSTOMER ADVANCES FOR CONSTUCTION DA252 0 0 0
278 OTHER LABOR 0 0 0
279 TOTAL ACCOUNT190 0 0 0
280 281/ACCELERATED AMORTIZATION P101 P 0 0 0
281 282/OTHER PROPERTY P101P 3,173,455 3,037,377 136,078
282 283/OTHER P101 P 0 0 0
283 TOTAL ACCUM DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
284
285 NET ELECTRIC PLANT IN SERVICE 438,393,008 419,428,285 18,964,723
286 ADD:
287 WORKING CAPITAL
288 151/FUEL INVENTORY E10 0 0 0
289 154&163/PLANT MATERIALS&SUPPLIES
290 PRODUCTION-GENERAL L 126 0 0 0
291 TRANSMISSION-GENERAL L 157 0 0 0
292 DISTRIBUTION-GENERAL L 186+CIAC 0 0 0
293 OTHER-UNCLASSIFIED L 202 0 0 0
294 TOTAL ACCOUNT 154&163 0 0 0
295 165/PREPAID ITEMS
296 AD VALOREM TAXES L 700 0 0 0
297 OTHER PROD-RELATED PREPAYMENTS D10 0 0 0
298 INSURANCE L 126 0 0 0
299 PENSION EXPENSE L 1042 0 0 0
300 PREPAID RETIREE BENEFITS L 1042 0 0 0
301 MISCELLANEOUS PREPAYMENTS P101P 0 0 0
302 TOTAL ACCOUNT 165 0 0 0
303 WORKING CASH ALLOWANCE L 621 0 0 0
304
305 TOTAL WORKING CAPITAL 0 0 0
306
307 NET ELECTRIC PLANT IN SERVICE 438,393,008 419,428,285 18,964,723
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 9 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
308 TABLE 3-ADDITIONS&DEDUCTIONS TO RATEBASE
309
310 NET ELECTRIC PLANT IN SERVICE 438,393,008 419,428,285 18,964,723
311 ADD:
312 105/PLANT HELD FOR FUTURE USE
313 HYDRAULIC PRODUCTION L 122 0 0 0
314 TRANS LAND&LAND RIGHTS L 131 0 0 0
315 TRANS STRUCTURES&IMPROVEMENTS L 135 0 0 0
316 TRANS STATION EQUIPMENT L 139 0 0 0
317 DIST LAND&LAND RIGHTS L 163 0 0 0
318 DIST STRUCTURES&IMPROVEMENTS L 167 0 0 0
319 DIST STATIONS EQUIPMENT 0
320 GEN LAND&LAND RIGHTS L 189 0 0 0
321 GEN STRUCTURES&IMPROVEMENTS L 190 0 0 0
322 COMMUNICATION L 192 0 0 0
323 TOTAL PLANT HELD FOR FUTURE USE 0 0 0
324
325 114/115-ASSET EXCHANGE ACQUISITION ADJUSTMENT CIDA 0 0 0
326
327 DEFERRED PROGRAMS:
328 182/ CONSERVATION PROGRAMS
329 IDAHO DEFERRED CONSERVATION PROGRAMS CIDA 0 0 0
330 OREGON DEFERRED CONSERVATION PROGRAMS CODA 0 0 0
331 TOTAL CONSERVATION PROGRAMS 0 0 0
332 182&186/MISC.OTHER REGULATORY ASSETS
333 CUB FUND INTEREST(OPUC 15-399) CODA 0 0 0
334 AM.FALLS BOND REFINANCING D10 0 0 0
335 SFAS 87 CAPITALIZED PENSION-OPUC ORDER 10-064 CODA 0 0 0
336 CLOUD COMPUTING-(IPUC Order 34707) CIDA 0 0 0
337 WILDFIRE MITIGATION(IPUC Order 35077) CIDA 0 0 0
338 SIEMENS LTP RATE BASE(IPUC Order 33420) CIDA 0 0 0
339 SIEMENS LTP DEFERRED RATE BASE(IPUC Order 33420) CIDA 0 0 0
340 SIEMENS LTP RATE BASE(OPUC ORDER 15-387) CODA 0 0 0
341 SIEMENS LTP DEFERRED RATE BASE(OPUC ORDER 15-387) CODA 0 0 0
342 TOTAL OTHER REGULATORY ASSETS 0 0 0
343 186/MISC.OTHER DEFERRED PROGRAMS 0 0 0
344 254/JIM BRIDGER PLANT END OF LIFE DEPR-OPUC ORD 12-296 CODA 0 0 0
345 RECONNECT FEES-(OPUC ADV 16-09) CODA 0 0 0
346 TOTAL DEFERRED PROGRAMS 0 0 0
347
348 DEVELOPMENT OF IERCO RATE BASE
349 INVESTMENT IN IERCO E10 0 0 0
350 PREPAID COAL ROYALTIES E10 0 0 0
351 NOTES PAYABLE TO/RECEIVABLE FROM SUBSIDIARY E10 0 0 0
352 TOTAL SUBSIDIARY RATE BASE 0 0 0
353
354 TOTAL COMBINED RATE BASE 438,393,008 419,428,285 18,964,723
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 10 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
355 TABLE 4-OPERATING REVENUES
356 FIRM ENERGY SALES
357 440-448/RETAIL RETREV 5,497,548 5,497,548 0
358 442/BASE REVENUE TRANSFER-PCA CIDA 0 0 0
359 442/BASE REVENUE TRANSFER-EE RIDER CIDA 0 0 0
360 447/FIRM SALES FOR RESALE E10 0 0 0
361 447/SYSTEM OPPORTUNITY SALES E10 0 0 0
362 447.050/FINANCIAL LOSSES E10 0 0 0
363 TOTAL SALES OF ELECTRICITY 5,497,548 5,497,548 0
364
365 OTHER OPERATING REVENUES
366 415/MERCHANDISING REVENUES D60 0 0 0
367
368 449/OATT TARIFF REFUND
369 NETWORK D11 0 0 0
370 POINT-TO-POINT D11 0 0 0
371 TOTAL ACCOUNT 449 0 0 0
372
373 451/MISCELLANEOUS SERVICE REVENUES DA451 0 0 0
374
375 454/RENTS FROM ELECTRIC PROPERTY
376 SUBSTATION EQUIPMENT L 139 0 0 0
377 TRANSFORMER RENTALS D11 0 0 0
378 LINE RENTALS D11 0 0 0
379 COGENERATION L 498 0 0 0
380 REAL ESTATE RENTS L 200 0 0 0
381 DARK FIBER PROJECT CIDA 0 0 0
382 POLE ATTACHMENTS L 176 0 0 0
383 FACILITIES CHARGES DA454 0 0 0
384 OTHER RENTALS L122 0 0 0
385 MISCELLANEOUS PTD 0 0 0
386 TOTAL ACCOUNT 454 0 0 0
387
388 456/OTHER ELECTRIC REVENUES
389 TRANSMISSION NETWORK SERVICES-FIRM DA D11 0 0 0
390 TRANSMISSION NETWORK SERVICES-DIST FACILITIES D60 0 0 0
391 TRANSMISSION POINT-TO-POINT D11 0 0 0
392 PHOTOVOLTAIC STATION SERVICE L 186+CIAC 0 0 0
393 ENERGY EFFICIENCY RIDER CIDA 0 0 0
394 STAND-BY SERVICE DASTNBY 0 0 0
395 SIERRA PACIFIC USAGE CHARGE E10 0 0 0
396 ANTELOPE L518 0 0 0
397 MISCELLANEOUS PTD 0 0 0
398 TOTAL ACCOUNT 456 0 0 0
399
400 TOTAL OTHER OPERATING REVENUES 0 0 0
401
402 TOTAL OPERATING REVENUES 5,497,548 5,497,548 0
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 11 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
403 TABLE 5-OPERATION&MAINTENANCE EXPENSES
404 STEAM POWER GENERATION
405 OPERATION
406 500/SUPERVISION&ENGINEERING D10 (629) (603) (26)
407 501/FUEL E10 0 0 0
408 502/STEAM EXPENSES
409 LABOR D10 0 0 0
410 OTHER E10 0 0 0
411 TOTAL ACCOUNT 502 0 0 0
412 505/ELECTRIC EXPENSES
413 LABOR D10 0 0 0
414 OTHER E10 0 0 0
415 TOTAL ACCOUNT 505 0 0 0
416 506/MISCELLANEOUS EXPENSES D10 (139) (134) (6)
417 507/RENTS L 121 0 0 0
418 STEAM OPERATION EXPENSES (768) (737) (31)
419
420 MAINTENANCE
421 510/SUPERVISION&ENGINEERING D10 0 0 0
422 511 /STRUCTURES D10 0 0 0
423 512/BOILER PLANT
424 LABOR D10 0 0 0
425 OTHER E10 0 0 0
426 TOTAL ACCOUNT 512 0 0 0
427 513/ELECTRIC PLANT
428 LABOR D10 0 0 0
429 OTHER E10 0 0 0
430 TOTAL ACCOUNT 513 0 0 0
431 514/MISCELLANEOUS STEAM PLANT D10 0 0 0
432 STEAM MAINTENANCE EXPENSES 0 0 0
433 TOTAL STEAM GENERATION EXPENSES (768) (737) (31)
434
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 12 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
435 TABLE 5-OPERATION&MAINTENANCE EXPENSES
436 HYDRAULIC POWER GENERATION
437 OPERATION
438 535/SUPERVISION&ENGINEERING L 895 (69,991) (67,118) (2,873)
439 536/WATER FOR POWER
440 WATER FOR POWER/WCLOUD SEEDING D10 (39,411) (37,803) (1,608)
441 WATER LEASE D10 0 0 0
442 536 TOTAL ACCOUNT 536 (39,411) (37,803) (1,608)
443 537/HYDRAULIC EXPENSES D10 188,867 181,163 7,705
444 538/ELECTRIC EXPENSES
445 LABOR D10 167,686 160,845 6,841
446 OTHER E10 0 0 0
447 TOTAL ACCOUNT 538 167,686 160,845 6,841
448 539/MISCELLANEOUS EXPENSES D10 325,042 311,782 13,260
449 540/RENTS D10 0 0 0
450 HYDRAULIC OPERATION EXPENSES 572,193 548,869 23,324
451
452 MAINTENANCE
453 541/SUPERVISION&ENGINEERING L 906 91,636 87,898 3,738
454 542/STRUCTURES D10 (19,531) (18,734) (797)
455 543/RESERVOIRS,DAMS&WATERWAYS D10 71,682 68,758 2,924
456 544/ELECTRIC PLANT
457 LABOR D10 (89,980) (86,310) (3,671)
458 OTHER E10 0 0 0
459 TOTAL ACCOUNT 544 (89,980) (86,310) (3,671)
460 545/MISCELLANEOUS HYDRAULIC PLANT L 122 69,794 66,947 2,847
461 HYDRAULIC MAINTENANCE EXPENSES 123,601 118,558 5,042
462 TOTAL HYDRAULIC GENERATION EXPENSES 695,794 667,427 28,366
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 13 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
463 TABLE 5-OPERATION&MAINTENANCE EXPENSES
464 OTHER POWER GENERATION
465 OPERATION
466 546/SUPERVISION&ENGINEERING L 919 73,491 70,493 2,998
467 547/FUEL
468 DIESEL FUEL E10 0 0 0
469 OTHER E10 0 0 0
470 BRIDGER-GAS OPERATIONS E10 0 0 0
471 TOTAL ACCOUNT 547 0 0 0
472 548/GENERATING EXPENSES
473 LABOR D10 288,626 276,852 11,774
474 OTHER E10 0 0 0
475 TOTAL ACCOUNT 548 288,626 276,852 11,774
476 549/MISCELLANEOUS EXPENSES D10 149,661 143,556 6,105
477 550/RENTS D10 0 0 0
478 OTHER POWER OPER EXPENSES 511,779 490,901 20,877
479
480 MAINTENANCE
481 551/SUPERVISION&ENGINEERING L 929 0 0 0
482 552/STRUCTURES D10 1,974 1,893 81
483 553/GENERATING&ELECTRIC PLANT
484 LABOR D10 2,446 2,346 100
485 OTHER E10 0 0 0
486 TOTAL ACCOUNT 553 2,446 2,346 100
487 554/MISCELLANEOUS EXPENSES L 124 37,314 35,792 1,522
488 OTHER POWER MAINT EXPENSES 41,734 40,031 1,702
489 TOTAL OTHER POWER GENERATION EXP 553,512 530,933 22,580
490
491 OTHER POWER SUPPLY EXPENSE
492 555.0/PURCHASED POWER
493 POWER EXPENSE E10 0 0 0
494 OTHER CIDA 0 0 0
495 TRANSMISSION LOSSES E10 0 0 0
496 DEMAND RESPONSE INCENTIVE CIDA 0 0 0
497 TOTAL 555.0/PURCHASED POWER 0 0 0
498 555.1/COGENERATION&SMALL POWER PROD E10 0 0 0
499 555/TOTAL 0 0 0
500 556/LOAD CONTROL&DISPATCHING EXPENSES D10 0 0 0
501 557/OTHER EXPENSES
502 PCA/EPC ACCOUNTS CIDA 0 0 0
503 OREGON POWER COST-RELATED EXPENSES CODA 0 0 0
504 OTHER D10 377,804 362,392 15,412
505 557/TOTAL 377,804 362,392 15,412
506 TOTAL OTHER POWER SUPPLY EXPENSES 377,804 362,392 15,412
507
508 TOTAL PRODUCTION EXPENSES 1,626,341 1,560,015 66,327
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 14 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
509 TABLE 5-OPERATION&MAINTENANCE EXPENSES
510 TRANSMISSION EXPENSES
511 OPERATION
512 560/SUPERVISION&ENGINEERING L 157 (98,501) (94,483) (4,018)
513 561/LOAD DISPATCHING D12 391,111 375,156 15,955
514 562/STATION EXPENSES L 139 (25,187) (24,159) (1,027)
515 563/OVERHEAD LINE EXPENSES L 143+147+151 76,221 73,111 3,109
516 565/TRANSMISSION OF ELECTRICITY BY OTHERS E10 0 0 0
517 566/MISCELLANEOUS EXPENSES L 157 0 0 0
518 567/RENTS L 157 0 0 0
519 TOTAL TRANSMISSION OPERATION 343,643 329,625 14,018
520
521 MAINTENANCE
522 568/SUPERVISION&ENGINEERING L 157 58,039 55,671 2,368
523 569/STRUCTURES L 135 (24,330) (23,338) (993)
524 570/STATION EQUIPMENT L 139 335,088 321,419 13,669
525 571/OVERHEAD LINES L 143+147+151 219,047 210,111 8,936
526 573/MISCELLANEOUS PLANT L 157 (2,971) (2,849) (121)
527 TOTAL TRANSMISSION MAINTENANCE 584,873 561,014 23,859
528
529 TOTAL TRANSMISSION EXPENSES 928,516 890,639 37,878
530
531 REGIONAL MARKET EXPENSES
532 OPERATION
533 575/OPER TRANS MKT ADMIN-EIM L 157 0 0 0
534
535 TOTAL REGIONAL MARKET EXPENSES 0 0 0
536
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 15 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
537 TABLE 5-OPERATION&MAINTENANCE EXPENSES
538 DISTRIBUTION EXPENSES
539 OPERATION
540 580/SUPERVISION&ENGINEERING L 186 258,330 246,958 11,373
541 581/LOAD DISPATCHING D60 635,040 610,988 24,052
542 582/STATION EXPENSES L 171 52,678 137,715 6,056
543 583/OVERHEAD LINE EXPENSES L 176+177 52,853 48,982 3,870
544 584/UNDERGROUND LINE EXPENSES L 178+179 290,770 286,420 4,350
545 585/STREET LIGHTING&SIGNAL SYSTEMS L 184 (22,386) (21,492) (894)
546 586/METER EXPENSES L 182 653,836 632,716 21,120
547 587/CUSTOMER INSTALLATIONS EXPENSE L 183 128,412 119,553 8,859
548 588/MISCELLANEOUS EXPENSES L 186 66,530 63,601 2,929
549 589/RENTS L 186 0 0 0
550 TOTAL DISTRIBUTION OPERATION 2,116,062 2,125,440 81,715
551
552 MAINTENANCE
553 590/SUPERVISION&ENGINEERING L 186 (2,002) (1,914) (88)
554 591/STRUCTURES L167 0 0 0
555 592/STATION EQUIPMENT L 171 687,046 1,796,144 78,980
556 593/OVERHEAD LINES L 176+177 251,357 232,950 18,407
557 594/UNDERGROUND LINES L 178+179 (1,101) (1,084) (16)
558 595/LINE TRANSFORMERS L 180 (704) (665) (39)
559 596/STREET LIGHTING&SIGNAL SYSTEMS L 184 (37,058) (35,579) (1,480)
560 597/METERS L 182 106,003 102,579 3,424
561 598/MISCELLANEOUS PLANT L 186 28,870 27,599 1,271
562 TOTAL DISTRIBUTION MAINTENANCE 1,032,411 2,120,030 100,459
563 TOTAL DISTRIBUTION EXPENSES 3,148,473 4,245,470 182,173
564
565 CUSTOMER ACCOUNTING EXPENSES
566 901/SUPERVISION L 999 80,484 76,471 4,013
567 902/METER READING CW902 (28,403) (24,601) (3,802)
568 903/CUSTOMER RECORDS&COLLECTIONS CW903 736,219 712,049 24,170
569 904/UNCOLLECTIBLE ACCOUNTS CW904 0 0 0
570 905/MISC EXPENSES L 567+568+569 0 0 0
571 TOTAL CUSTOMER ACCOUNTING EXPENSES 788,300 763,919 24,381
572
573 CUSTOMER SERVICES&INFORMATION EXPENSES
574 907/SUPERVISION L 1007 (7,942) (7,736) (206)
575 908/CUSTOMER ASSISTANCE
576 SYSTEM CONSERVATION E10 0 0 0
577 OTHER CUSTOMER ASSISTANCE DA908 898,919 875,593 23,326
578 TOTAL ACCOUNT 908 898,919 875,593 23,326
579 909/INFORMATION&INSTRUCTIONAL DA909 0 0 0
580 910/MISCELLANEOUS EXPENSES L 578+579 80,474 78,386 2,088
581 912/DEMO AND SELLING EXPENSES E10 0 0 0
582 TOTAL CUST SERV&INFORMATN EXPENSES 971,451 946,243 25,208
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 16 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
583 TABLE 5-OPERATION&MAINTENANCE EXPENSES
584 ADMINISTRATIVE&GENERAL EXPENSES
585 920/ADMINISTRATIVE&GENERAL SALARIES LABOR 4,730,721 4,527,069 203,653
586 921/OFFICE SUPPLIES LABOR 211,112 202,023 9,088
587 922/ADMIN&GENERAL EXPENSES TRANSFERRED-CR LABOR (7,659,867) (7,330,118) (329,749)
588 923/OUTSIDE SERVICES LABOR 0 0 0
589 924/PROPERTY INSURANCE
590 PRODUCTION-STEAM D10 0 0 0
591 ALL RISK&MISCELLANEOUS P110P 47,904 45,901 2,003
592 TOTAL ACCOUNT 924 47,904 45,901 2,003
593 925/INJURIES&DAMAGES LABOR 12,315 11,784 530
594 926/EMPLOYEE PENSIONS&BENEFITS LABOR 6,783,429 6,491,410 292,020
595 EMPLOYEE PENSIONS&BENEFITS-OREGON CODA 0 0 0
596 EMPLOYEE PENSIONS&BENEFITS-IDAHO CIDA 0 0 0
597 EMPLOYEE PENSIONS&BENEFITS-CAPITALIZED OREGON CODA 0 0 0
598 927/FRANCHISE REQUIREMENTS CIDA 0 0 0
599 928/REGULATORY COMMISSION EXPENSES
600 928.101/FERC ADMIN ASSESS&SECURITIES
601 CAPACITY RELATED D10 0 0 0
602 ENERGY RELATED E10 0 0 0
603 FERC RATE CASE E99 0 0 0
604 FERC ORDER 472 D11 0 0 0
605 FERC OTHER D11 0 0 0
606 FERC-OREGON HYDRO FEE D11 0 0 0
607 SEC EXPENSES CIDA 0 0 0
608 IDAHO PUC -RATE CASE CIDA 0 0 0
609 -OTHER CIDA 0 0 0
610 OREGON PUC-RATE CASE CODA 0 0 0
611 -OTHER CODA 0 0 0
612 TOTAL ACCOUNT 928 0 0 0
613 929/DUPLICATE CHARGES LABOR 0 0 0
614 930.1/GENERAL ADVERTISING LABOR 0 0 0
615 930.2/MISCELLANEOUS EXPENSES LABOR (20,168) (19,300) (868)
616 931/RENTS L 200 0 0 0
617 TOTAL ADM&GEN OPERATION 4,105,446 3,928,770 176,676
618 PLUS:
619 935/GENERAL PLANT MAINTENANCE L 200 205,295 196,492 8,803
620 416/MERCHANDISING EXPENSE D60 0 0 0
621 TOTAL OPER&MAINT EXPENSES 11,773,822 12,531,547 521,445
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 17 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
622 TABLE 6-DEPRECIATION&AMORTIZATION EXPENSE
623
624 DEPRECIATION EXPENSE
625 310-316/STEAM PRODUCTION L 121 879,383 843,509 35,873
626 330-336/HYDRAULIC PRODUCTION L 122 1,690,999 1,622,017 68,982
627 340-346/OTHER PRODUCTION-BASELOAD L 123 191,438 183,629 7,809
628 340-346/OTHER PRODUCTION-PEAKERS L 124 81,416 78,095 3,321
629 TOTAL PRODUCTION PLANT 2,843,236 2,727,250 115,986
630
631 TRANSMISSION PLANT
632 350/LAND&LAND RIGHTS L 131 43,490 41,716 1,774
633 352/STRUCTURES&IMPROVEMENTS L 135 117,411 112,622 4,790
634 353/STATION EQUIPMENT L 139 508,393 487,654 20,739
635 354/TOWERS&FIXTURES L 143 (41,157) (39,478) (1,679)
636 355/POLES&FIXTURES L 147 287,591 275,859 11,732
637 356/OVERHEAD CONDUCTORS&DEVICES L 151 20,126 19,305 821
638 359/ROADS&TRAILS L 155 102 98 4
639 TOTAL TRANSMISSION PLANT 935,956 897,775 38,181
640
641 DISTRIBUTION PLANT
642 360/LAND&LAND RIGHTS L 163 (1,838) (5,293) (189)
643 361/STRUCTURES&IMPROVEMENTS L 167 86,072 132,872 6,591
644 362/STATION EQUIPMENT L 171 (78,950) (206,398) (9,076)
645 363/STORAGE BATTERY EQUIPMENT L 173 4,307,211 4,131,504 175,707
646 364/POLES,TOWERS&FIXTURES L 176 257,330 237,236 20,093
647 365/OVERHEAD CONDUCTORS&DEVICES L 177 71,210 67,142 4,068
648 366/UNDERGROUND CONDUIT L 178 48,881 48,116 766
649 367/UNDERGROUND CONDUCTORS&DEVICES L 179 238,901 235,353 3,548
650 368/LINE TRANSFORMERS L 180 706,054 667,097 38,957
651 369/SERVICES L 181 50,457 48,483 1,974
652 370/METERS L 182 134,617 130,269 4,348
653 371/INSTALLATIONS ON CUSTOMER PREMISES L 183 51,049 47,527 3,522
654 373/STREET LIGHTING SYSTEMS L 184 19,230 18,462 768
655 TOTAL DISTRIBUTION PLANT 5,890,224 5,552,369 251,077
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 18 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
656 TABLE 6-DEPRECIATION&AMORTIZATION EXPENSE
657
658 GENERAL PLANT
659 389/LAND&LAND RIGHTS L 189 0 0 0
660 390/STRUCTURES&IMPROVEMENTS L 190 417,423 399,524 17,899
661 391/OFFICE FURNITURE&EQUIPMENT L 191 117,920 112,863 5,056
662 392/TRANSPORTATION EQUIPMENT L 192 0 0 0
663 393/STORES EQUIPMENT L 193 97,632 93,446 4,186
664 394/TOOLS,SHOP&GARAGE EQUIPMENT L 194 23,193 22,199 995
665 395/LABORATORY EQUIPMENT L 195 82,146 78,624 3,522
666 396/POWER OPERATED EQUIPMENT L 196 0 0 0
667 397/COMMUNICATIONS EQUIPMENT L 197 (84,148) (80,539) (3,608)
668 398/MISCELLANEOUS EQUIPMENT L 198 (42,814) (40,978) (1,836)
669 TOTAL GENERAL PLANT 611,353 585,138 26,215
670
671 TOTAL DEPRECIATION EXPENSE 10,280,769 9,762,533 431,459
672
673 DEPRECIATION ON DISALLOWED COSTS L 118 0 0 0
674 TOTAL DEPRECIATION EXPENSE 10,280,769 9,762,533 431,459
675
676 AMORTIZATION EXPENSE
677 302/FRANCHISES AND CONSENTS L 115 25,644 24,598 1,046
678 303/MISCELLANEOUS INTANGIBLE PLANT L 116 1,087,991 1,041,338 46,653
679 ADJUSTMENTS,GAINS&LOSSES L 118 0 0 0
680 TOTAL AMORTIZATION EXPENSE 1,113,635 1,065,936 47,699
681
682 TOTAL DEPRECIATION&AMORTIZATION EXP 11,394,405 10,828,469 479,159
683
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 19 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
684 TABLE 7-TAXES OTHER THAN INCOME TAXES
685
686 TAXES OTHER THAN INCOME
687 FEDERALTAXES
688 FICA LABOR 0 0 0
689 FUTA LABOR 0 0 0
690 LESS PAYROLL DEDUCTION LABOR 0 0 0
691
692 STATE TAXES
693 AD VALOREM TAXES
694 JIM BRIDGER STATION L 121 0 0 0
695 VALMY L121 0 0 0
696 OTHER-PRODUCTION PLANT L 126 0 0 0
697 OTHER-TRANSMISSION PLANT L 157 0 0 0
698 OTHER-DISTRIBUTION PLANT L 186 0 0 0
699 OTHER-GENERAL PLANT L200 0 0 0
700 SUB-TOTAL 0 0 0
701
702 LICENSES-HYDRO PROJECTS L 122 0 0 0
703
704 REGULATORY COMMISSION FEES
705 STATE OF IDAHO CIDA 0 0 0
706 STATE OF OREGON CODA 0 0 0
707
708 FRANCHISE TAXES
709 STATE OF OREGON CODA 0 0 0
710
711 OTHER STATE TAXES
712 UNEMPLOYMENT TAXES LABOR 0 0 0
713 HYDRO GENERATION KWH TAX E10 0 0 0
714 IRRIGATION-PIC E10 0 0 0
715
716 TOTAL TAXES OTHER THAN INCOME 0 0 0
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 20 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
717 TABLE 8-REGULATORY DEBITS&CREDITS
718 REGULATORY DEBITS/CREDITS
719 STATE OF IDAHO CIDA 0 0 0
720 STATE OF OREGON CODA 0 0 0
721
722 TOTAL REGULATORY DEBITS/CREDITS 0 0 0
723
724
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 21 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
725 TABLE 9-INCOME TAXES
726
727 410/411 NET PROVISION FOR DEFERRED INCOME TAXES
728 ACCOUNT#282-RELATED P101P 3,173,455 3,037,377 136,078
729 ACCOUNTS#190&#283-RELATED L 756 0 0 0
730 TOTAL NET PROVISION FOR DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
731
732 411.4-INVESTMENT TAX CREDIT ADJUSTMENT P101 P 73,978,000 70,805,818 3,172,182
733
734 SUMMARY OF INCOME TAXES
735
736 TOTAL FEDERAL INCOME TAX (78,396,911) (74,995,488) (3,401,423)
737
738 STATE INCOME TAX
739 STATE OF IDAHO (9,318,539) (8,907,681) (410,858)
740 STATE OF OREGON (177,565) (169,346) (8,218)
741 OTHER STATES (59,188) (56,449) (2,739)
742 TOTAL STATE INCOME TAXES (9,555,292) (9,133,476) (421,816)
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 22 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
743 TABLE 10-CALCULATION OF FEDERAL INCOME TAX
744 OPERATING REVENUES 5,497,548 5,497,548 0
745
746 OPERATING EXPENSES
747 OPERATION&MAINTENANCE 13,052,993 12,531,547 521,445
748 DEPRECIATION EXPENSE 10,193,992 9,762,533 431,459
749 AMORTIZATION OF LIMITED TERM PLANT 1,113,635 1,065,936 47,699
750 TAXES OTHER THAN INCOME 0 0 0
751 REGULATORY DEBITS/CREDITS 0 0 0
752 TOTAL OPERATING EXPENSES 24,360,620 23,360,016 1,000,604
753
754 BOOK-TAX ADJUSTMENT L 752 0 0 0
755
756 INCOME BEFORE TAX ADJUSTMENTS(NOI Before Interest) (18,863,072) (17,862,468) (1,000,604)
757
758 INCOME STATEMENT ADJUSTMENTS
759 INTEREST EXPENSE SYNCHRONIZATION L 354 25,426,280 24,326,349 1,099,932
760
761 NET OPERATING INCOME BEFORE TAXES (44,289,353) (42,188,817) (2,100,536)
762
763 TOTAL STATE INCOME TAXES(ALLOWED) (9,555,292) (9,133,476) (421,816)
764
765 NET FEDERAL INCOME AFTER STATE INCOME TAXES (34,734,061) (33,055,341) (1,678,720)
766
767 FEDERAL TAX AT21 PERCENT @ 21% (7,294,153) (6,941,622) (352,531)
768 OTHER CURRENT TAX ADJUSTMENTS L 767 0 0 0
769 PRIOR YEAR TAX ADJUSTMENT L 767 0 0 0
770
771 TOTAL FEDERAL INCOME TAX BEFORE OTHER ADJUSTMENTS (7,294,153) (6,941,622) (352,531)
772
773 OTHER TAX ADJUSTMENTS
774 ALLOWANCE FOR AFUDC P1o1P 0 0 0
775 FEDERAL INCOME TAX ADJUSTMENTS-PLANT P1o1P (14,898,848) (14,259,984) (638,864)
776 FEDERAL INCOME TAX ADJUSTMENTS-OTHER L 756 0 0 0
777 SUM OF OTHER ADJUSTMENTS (14,898,848) (14,259,984) (638,864)
778 FEDERAL TAX ON OTHER TAX ADJ AT 21 PERCENT @ 21% (3,128,758) (2,994,597) (134,161)
779 FEDERAL GENERAL BUSINESS CREDITS P101P 67,974,000 65,059,270 2,914,730
780
781 TOTAL FEDERAL INCOME TAX (78,396,911) (74,995,488) (3,401,423)
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 23 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
782 TABLE 11-OREGON STATE INCOME TAX
783
784 NET OPERATING INCOME BEFORE TAXES-OREGON L 761 (44,289,353) (42,188,817) (2,100,536)
785
786 ALLOWANCE FOR AFUDC P101P 0 0 0
787 STATE INCOME TAX ADJUSTMENTS-PLANT P101P (14,898,848) (14,259,984) (638,864)
788 STATE INCOME TAX ADJUSTMENTS-OTHER L 756 0 0 0
789 ADD: OTHER L 756 0 0 0
790
791 TOTAL STATE INCOME TAX ADJUSTMENTS-OREGON (14,898,848) (14,259,984) (638,864)
792
793 INCOME SUBJECT TO OREGON TAX (59,188,201) (56,448,801) (2,739,400)
794
795 IERCO TAXABLE INCOME E10 0 0 0
796 BONUS DEPRECIATION&OTHER OREGON ADJ P101P 0 0 0
797 OTHER L 756 0 0 0
798
799 TOTAL STATE TAXABLE INCOME-OREGON (59,188,201) (56,448,801) (2,739,400)
800 APPORTIONMENT FACTOR(0.045454550) @ 0.045454550 (2,690,373) (2,565,855) (124,518)
801 POST APPORTIONMENT M ITEMS L 756 0 0 0
802 TOTAL TAXABLE INCOME-OREGON (2,690,373) (2,565,855) (124,518)
803
804 OREGON TAX AT 6.6 PERCENT @ 6.60% (177,565) (169,346) (8,218)
805 LESS:INVESTMENT TAX CREDIT P101P 0 0 0
806
807 STATE INCOME TAX ALLOWED-OREGON (177,565) (169,346) (8,218)
808 ADD: OR CAT TAX L 785 0 0 0
809 PRIOR YEARS'TAX ADJUSTMENT L 785 0 0 0
810
811 STATE INCOME TAX PAID-OREGON (177,565) (169,346) (8,218)
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 24 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
812 TABLE 12-IDAHO STATE INCOME TAX
813
814 NET OPERATING INCOME BEFORE TAXES-IDAHO L 744 (44,289,353) (42,188,817) (2,100,536)
815
816 ALLOWANCE FOR AFUDC P101P 0 0 0
817 STATE INCOME TAX ADJUSTMENTS-PLANT P101P (14,898,848) (14,259,984) (638,864)
818 STATE INCOME TAX ADJUSTMENTS-OTHER L 756 0 0 0
819
820 INCOME SUBJECT TO IDAHO TAX (59,188,201) (56,448,801) (2,739,400)
821
822 IERCO TAXABLE INCOME E10 0 0 0
823 BONUS DEPRECIATION ADJUSTMENT P101P 0 0 0
824 OTHER L 756 0 0 0
825 TOTAL STATE TAXABLE INCOME-IDAHO (59,188,201) (56,448,801) (2,739,400)
826 APPORTIONMENT FACTOR(.965517241) @ 0.965517241 (57,147,228) (54,502,291) (2,644,938)
827 POST APPORTIONMENT SCHEDULE M L 756 0 0 0
828 TOTAL TAXABLE INCOME-IDAHO (57,147,228) (54,502,291) (2,644,938)
829 IDAHO TAX AT 5.8 PERCENT @ 5.80% (3,314,539) (3,161,133) (153,406)
830 LESS:INVESTMENT TAX CREDIT P101P 6,004,000 5,746,548 257,452
831
832 STATE INCOME TAX ALLOWED-IDAHO (9,318,539) (8,907,681) (410,858)
833 ADD: CURRENT TAX ADJUSTMENT L 829 0 0 0
834 PRIOR YEARS'TAX ADJUSTMENT 829 0 0 0
835 STATE INCOME TAX PAID-IDAHO (9,318,539) (8,907,681) (410,858)
836
837 OTHER STATE INCOME TAX
838 INCOME SUBJECT TO TAX (59,188,201) (56,448,801) (2,739,400)
839
840 IERCO TAXABLE INCOME E10 0 0 0
841 BONUS DEPRECIATION ADJUSTMENT P101P 0 0 0
842 OTHER L 756 0 0 0
843 TOTAL TAXABLE INCOME-OTHER STATES (59,188,201) (56,448,801) (2,739,400)
844 APPORTIONMENT FACTOR(1.0) (59,188,201) (56,448,801) (2,739,400)
845 POST APPORTIONMENT SCHEDULE M L 759 0 0 0
846 TAXABLE INCOME (59,188,201) (56,448,801) (2,739,400)
847 OTHER TAX AT0.1 PERCENT @ 0.10% (59,188) (56,449) (2,739)
848 ADD:CURRENT YEAR'S TAX DEFICIENCY L 832 0 0 0
849 PRIOR YEARS'TAX ADJUSTMENT L 832 0 0 0
850 OTHER STATES'INCOME TAX PAID (59,188) (56,449) (2,739)
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 25 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
851 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
852 STEAM POWER GENERATION
853 OPERATION
854 500/SUPERVISION&ENGINEERING L 855-865 266,133 255,277 10,857
855 501/FUEL D10 2,559,614 2,455,198 104,416
856 502/STEAM EXPENSES
857 LABOR D10 1,607,750 1,542,164 65,586
858 OTHER D10 0 0 0
859 TOTAL ACCOUNT 502 1,607,750 1,542,164 65,586
860 505/ELECTRIC EXPENSES
861 LABOR D10 626,112 600,571 25,541
862 OTHER D10 0 0 0
863 TOTAL ACCOUNT 505 626,112 600,571 25,541
864 506/MISCELLANEOUS EXPENSES D10 3,352,418 3,215,661 136,757
865 507/RENTS D10 0 0 0
866 STEAM OPERATION EXPENSES 8,412,027 8,068,870 343,158
867
868 MAINTENANCE
869 510/SUPERVISION&ENGINEERING L 870-879 0 0 0
870 511 /STRUCTURES D10 658 631 27
871 512/BOILER PLANT
872 LABOR D10 3,983,710 3,821,200 162,510
873 OTHER D10 0 0 0
874 TOTAL ACCOUNT 512 3,983,710 3,821,200 162,510
875 513/ELECTRIC PLANT
876 LABOR D10 1,522,637 1,460,523 62,114
877 OTHER D10 0 0 0
878 TOTAL ACCOUNT513 1,522,637 1,460,523 62,114
879 514/MISCELLANEOUS STEAM PLANT D10 2,441,874 2,342,261 99,613
880 STEAM MAINTENANCE EXPENSES 7,948,879 7,624,615 324,264
881 TOTAL STEAM GENERATION EXPENSES 16,360,906 15,693,485 667,422
882
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 26 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
883 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
884 HYDRAULIC POWER GENERATION
885 OPERATION
886 535/SUPERVISION&ENGINEERING L 887-894 4,235,258 4,061,414 173,844
887 536/WATER FOR POWER E10 866,414 828,021 38,393
888 537/HYDRAULIC EXPENSES D10 6,262,192 6,006,734 255,458
889 538/ELECTRIC EXPENSES
890 LABOR D10 1,510,454 1,448,837 61,617
891 OTHER D10 0 0 0
892 TOTAL ACCOUNT 538 1,510,454 1,448,837 61,617
893 539/MISCELLANEOUS EXPENSES D10 3,401,219 3,262,471 138,748
894 540/RENTS D10 0 0 0
895 HYDRAULIC OPERATION EXPENSES 16,275,537 15,607,477 668,060
896
897 MAINTENANCE
898 541/SUPERVISION&ENGINEERING L 899-905 90,192 86,513 3,679
899 542/STRUCTURES D10 577,669 554,103 23,565
900 543/RESERVOIRS,DAMS&WATERWAYS D10 254,872 244,475 10,397
901 544/ELECTRIC PLANT
902 LABOR D10 1,799,397 1,725,993 73,404
903 OTHER D10 0 0 0
904 TOTAL ACCOUNT 544 1,799,397 1,725,993 73,404
905 545/MISCELLANEOUS HYDRAULIC PLANT D10 2,163,612 2,075,350 88,262
906 HYDRAULIC MAINTENANCE EXPENSES 4,885,742 4,686,434 199,307
907 TOTAL HYDRAULIC GENERATION EXPENSES 21,161,279 20,293,911 867,367
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 27 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
908 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
909 OTHER POWER GENERATION
910 OPERATION
911 546/SUPERVISION&ENGINEERING L 912-918 516,722 495,643 21,079
912 547/FUEL E10 0 0 0
913 548/GENERATING EXPENSES
914 LABOR D10 3,234,939 3,102,974 131,965
915 OTHER D10 0 0 0
916 TOTAL ACCOUNT 548 3,234,939 3,102,974 131,965
917 549/MISCELLANEOUS EXPENSES D10 370,607 355,488 15,118
918 550/RENTS D10 0 0 0
919 OTHER POWER OPER EXPENSES 4,122,267 3,954,105 168,162
920
921 MAINTENANCE
922 551/SUPERVISION&ENGINEERING L 923-928 0 0 0
923 552/STRUCTURES D10 43,046 41,290 1,756
924 553/GENERATING&ELECTRIC PLANT
925 LABOR D10 56,825 54,507 2,318
926 OTHER D10 0 0 0
927 TOTAL ACCOUNT 553 56,825 54,507 2,318
928 554/MISCELLANEOUS EXPENSES D10 690,424 662,259 28,165
929 OTHER POWER MAINT EXPENSES 790,295 758,056 32,239
930 TOTAL OTHER POWER GENERATION EXP 4,912,562 4,712,161 200,402
931
932 OTHER POWER SUPPLY EXPENSE
933 555.0/PURCHASED POWER E10 0 0 0
934 555.1/COGENERATION&SMALL POWER PROD
935 CAPACITY RELATED D10 0 0 0
936 ENERGY RELATED E10 0 0 0
937 TOTAL 555.1/CSPP 0 0
938 555/TOTAL 0 0
939 556/LOAD CONTROL&DISPATCHING EXPENSES D10 0 0 0
940 557/OTHER EXPENSES D10 4,495,330 4,311,949 183,381
941 TOTAL OTHER POWER SUPPLY EXPENSES 4,495,330 4,311,949 183,381
942
943 TOTAL PRODUCTION EXPENSES 46,930,078 45,011,506 1,918,572
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 28 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
944 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
945 TRANSMISSION EXPENSES
946 OPERATION
947 560/SUPERVISION&ENGINEERING L 157 2,380,639 2,283,524 97,115
948 561/LOAD DISPATCHING D12 3,053,979 2,929,396 124,583
949 562/STATION EXPENSES L 139 1,883,621 1,806,781 76,840
950 563/OVERHEAD LINE EXPENSES L 143+147+151 428,401 410,925 17,476
951 565/TRANSMISSION OF ELECTRICITY BY OTHERS E10 0 0 0
952 566/MISCELLANEOUS EXPENSES L 529 0 0 0
953 567/RENTS L 157 0 0 0
954 TOTAL TRANSMISSION OPERATION 7,746,639 7,430,625 316,014
955
956 MAINTENANCE
957 568/SUPERVISION&ENGINEERING L 157 90,949 87,239 3,710
958 569/STRUCTURES L 135 1,442,019 1,383,194 58,825
959 570/STATION EQUIPMENT L 139 2,327,169 2,232,236 94,934
960 571/OVERHEAD LINES L 143+147+151 865,811 830,491 35,320
961 573/MISCELLANEOUS PLANT L 157 3,520 3,376 144
962 TOTAL TRANSMISSION MAINTENANCE 4,729,468 4,536,536 192,932
963
964 TOTAL TRANSMISSION EXPENSES 12,476,107 11,967,161 508,946
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman,IIPA
Page 29 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
965 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
966 DISTRIBUTION EXPENSES
967 OPERATION
968 580/SUPERVISION&ENGINEERING L 186 2,995,909 2,864,017 131,892
969 581/LOAD DISPATCHING D60 4,166,909 4,009,091 157,818
970 582/STATION EXPENSES L 171 983,432 2,570,986 113,051
971 583/OVERHEAD LINE EXPENSES L 176+177 3,611,849 3,347,350 264,499
972 584/UNDERGROUND LINE EXPENSES L 178+179 1,372,655 1,352,120 20,535
973 585/STREET LIGHTING&SIGNAL SYSTEMS L 184 20,365 19,552 813
974 586/METER EXPENSES L 182 4,176,379 4,041,475 134,904
975 587/CUSTOMER INSTALLATIONS EXPENSE L 183 736,676 685,851 50,825
976 588/MISCELLANEOUS EXPENSES L 563 2,911,186 3,925,508 168,444
977 589/RENTS L 186 0 0 0
978 TOTAL DISTRIBUTION OPERATION 20,975,360 22,815,950 1,04Z781
979
980 MAINTENANCE
981 590/SUPERVISION&ENGINEERING L 186 9,353 8,941 412
982 591/STRUCTURES L167 0 0 0
983 592/STATION EQUIPMENT L 171 2,716,642 7,102,117 312,293
984 593/OVERHEAD LINES L 176+177 5,201,009 4,820,135 380,874
985 594/UNDERGROUND LINES L 178+179 304,799 300,240 4,560
986 595/LINE TRANSFORMERS L 180 25,793 24,370 1,423
987 596/STREET LIGHTING&SIGNAL SYSTEMS L 184 123,794 118,851 4,943
988 597/METERS L 182 678,112 656,208 21,904
989 598/MISCELLANEOUS PLANT L 186 79,964 76,444 3,520
990 TOTAL DISTRIBUTION MAINTENANCE 9,139,466 13,107,305 729,929
991 TOTAL DISTRIBUTION EXPENSES 30,114,827 35,923,254 1,772,710
992
993 CUSTOMER ACCOUNTING EXPENSES
994 901/SUPERVISION L 995 705,017 610,646 94,371
995 902/METER READING CW902 1,267,888 1,098,173 169,715
996 903/CUSTOMER RECORDS&COLLECTIONS CW903 9,731,713 9,412,221 319,492
997 904/UNCOLLECTIBLE ACCOUNTS CW904 0 0 0
998 905/MISC EXPENSES L 995-997 0 0 0
999 TOTAL CUSTOMER ACCOUNTING EXPENSES 11,704,618 11,121,040 583,577
1000
1001 CUSTOMER SERVICES&INFORMATION EXPENSES
1002 907/SUPERVISION L 1006 828,671 807,168 21,503
1003 908/CUSTOMER ASSISTANCE L 575 4,679,331 4,557,909 121,422
1004 908/ENERGY EFFICIENCY RIDER CIDA 0 0 0
1005 909/INFORMATION&INSTRUCTIONAL L 579 0 0 0
1006 910/MISCELLANEOUS EXPENSES L 1003+1005 308,799 300,787 8,013
1007 TOTAL CUST SERV&INFORMATN EXPENSES 5,816,801 5,665,863 150,938
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 30 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1008 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
1009 ADMINISTRATIVE&GENERAL EXPENSES
1010 920/ADMINISTRATIVE&GENERAL SALARIES PTDCAS 53,511,744 51,207,971 2,303,773
1011 921/OFFICE SUPPLIES PTDCAS 228,890 219,036 9,854
1012 922/ADMIN&GENERAL EXPENSES TRANSFERRED-CR SUBEX 0 0 0
1013 923/OUTSIDE SERVICES PTDCAS 0 0 0
1014 924/PROPERTY INSURANCE 0
1015 PRODUCTION-STEAM L 121 0 0 0
1016 ALL RISK&MISCELLANEOUS P110P 378,934 363,090 15,844
1017
1018 925/INJURIES&DAMAGES LABOR 132,355 126,657 5,698
1019 926/EMPLOYEE PENSIONS&BENEFITS LABOR 0 0 0
1020 927/FRANCHISE REQUIREMENTS CIDA 0 0 0
1021 928/REGULATORY COMMISSION EXPENSES
1022 928.101/FERC ADMIN ASSESS&SECURITIES
1023 CAPACITY RELATED D10 0 0 0
1024 ENERGY RELATED E10 0 0 0
1025 928.101/FERC ORDER 472 E99 0 0 0
1026 928.101/FERC MISCELLANIOUS L RESREV 0 0 0
1027 928.102 FERC RATE CASE RESREV 0 0 0
1028 928.104/FERC OREGON HYDRO RESREV 0 0 0
1029 SEC EXPENSES L202 0 0 0
1030 928.202/IDAHO PUC -RATE CASE CIDA 0 0 0
1031 928.203/IDAHO PUC-OTHER CIDA 0 0 0
1032 928.301/OREGON PUC-FILING FEES CODA 0 0 0
1033 928.302/OREGON PUC-RATE CASE CODA 0 0 0
1034 928.303/OREGON PUC-OTHER CODA 0 0 0
1035 IPC/PUC JSS TRUE-UP ADJ PTD 0 0 0
1036 TOTAL ACCOUNT 928 0 0
1037 929/DUPLICATE CHARGES SUBEX 0 0 0
1038 930.1/GENERAL ADVERTISING RELAB 0 0 0
1039 930.2/MISCELLANEOUS EXPENSES PTDCAS 214,755 205,509 9,246
1040 931/RENTS L 200 0 0 0
1041 TOTAL ADM&GEN OPERATION 54,466,679 52,122,264 2,344,415
1042 PLUS:
1043 935/GENERAL PLANT MAINTENANCE P3908 1,038,440 993,912 44,528
1044 416/MERCHANDISING EXPENSE E10 0 0 0
1045 TOTAL OPER&MAINT EXPENSES 162,547,550 162,805,001 7,323,687
1046 TOTAL LABOR-RATIO(%) 104.66% 100.16% 4.51
1047
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 31 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1048 TABLE 14-ALLOCATION FACTORS
1049
1050 CAPACITY RELATED KW
1051 PRODUCTION RELATED COINCIDENT PEAKS @ GEN LEVEL D10 2,585,316 2,479,852 105,465
1052 SYSTEM TRANSMISSION SERVICE @ GENERATION LEVEL D11 2,585,316 2,479,852 105,465
1053 RETAIL TRANSMISSION SERVICE @ GENERATION LEVEL D12 2,585,316 2,479,852 105,465
1054 DISTRIBUTION SERVICE @ GENERATION LEVEL D60 2,431,714 2,339,615 92,099
1055
1056 ENERGY RELATED MWH
1057 GENERATION LEVEL(PSP) E10 16,783,429 16,039,716 743,713
1058 CUSTOMER LEVEL E99 15,740,718 15,039,426 701,292
1059
1060 CUSTOMER RELATED FACTORS
1061 902-CUSTOMER WEIGHTED CW902 1,819,788 1,576,198 243,590
1062 903-CUSTOMER WEIGHTED CW903 15,041,849 14,548,026 493,823
1063 904-CUSTOMER WEIGHTED CW904 2,751,851 2,564,962 186,889
1064 909-DIRECT ASSIGN-AVG.NO.CUST. DA909 610,567 590,862 19,705
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 32 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1065 TABLE 14-ALLOCATION FACTORS
1066
1067 DIRECT ASSIGNMENTS (red font denotes allocator comes from Plant Bc
1068 252-CUSTOMER ADVANCES DA252 13,139,360 13,043,126 96,234
1069 350-LAND&LAND RIGHTS DA350 0 0 0
1070 352-STRUCTURES&IMPROVEMENTS DA352 658 0 658
1071 353-STATION EQUIPMENT DA353 111,594 75,100 36,494
1072 354-TOWERS&FIXTURES DA354 0 0 0
1073 355-POLES&FIXTURES DA355 33,842 0 33,842
1074 356-OVERHEAD CONDUCTORS&DEVICES DA356 26,495 1,189 25,306
1075 359-ROADS&TRAILS DA359 0 0 0
1076 360LAND&LAND RIGHTS ACCT360 7,818,143 7,549,162 268,981
1077 360LAND&LAND RIGHTS-CIAC ACCT360CIAC 430,656 430,355 301
1078 361-STRUCTURES&IMPROVEMENTS ACCT361 52,245,201 49,776,238 2,468,963
1079 361-STRUCTURES&IMPROVEMENTS-CIAC ACCT361CIAC 8,009,324 7,447,616 561,708
1080 362-STATION EQUIPMENT ACCT362 300,357,806 287,706,828 12,650,978
1081 362-STATION EQUIPMENT-CIAC ACCT362CIAC 38,463,951 34,892,876 3,571,075
1082 364-POLES,TOWERS&FIXTURES-NET DA364 313,204,206 288,748,305 24,455,901
1083 365-OVERHEAD CONDUCTORS&DEVICES-NET DA365 155,253,318 146,384,826 8,868,492
1084 366-UNDERGROUND CONDUIT-NET DA366 52,785,315 51,958,505 826,810
1085 367-UNDERGROUND CONDUCTORS&DEVICES-NET DA367 318,155,073 313,429,461 4,725,612
1086 368-LINE TRANSFORMERS DA368 704,959,938 666,063,582 38,896,356
1087 369-DIRECT ASSIGNMENT DA369 67,920,301 65,262,678 2,657,623
1088 370-METERS DA370 112,940,727 109,292,546 3,648,181
1089 371-INSTALLATIONS ON CUSTOMER PREMISES-NET DA371 4,931,439 4,591,211 340,228
1090 373-STREET LIGHTING SYSTEMS-NET DA373 5,706,749 5,478,881 227,868
1091 451-REVENUE-MISCELLANEOUS SERVICE DA451 4,936,204 4,890,357 45,847
1092 454-REVENUE-FACILITIES CHARGE DA454 10,470,031 10,041,240 428,792
1093 908-OTHER CUSTOMER ASSISTANCE DA908 6,971,635 6,790,730 180,904
1094 440-RETAIL SALES REVENUE RETREV 5,491,025 5,491,025 0
1095 447-WHOLESALE SALES REVENUE RESREV 0 0 0
1096 456-REVENUE-STANDBY SERVICE DASTNBY 1 1 0
1097 440-REVENUE OFFSET FOR PLANT ADDITIONS DAREV 1 1 0
1098 IDAHO CIDA 1 1 0
1099 OREGON CODA 1 0 1
1100 NET TO GROSS TAX MULTIPLIER DA990 1.347 1.347 1.347
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 33 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1101 TABLE 14-ALLOCATION FACTORS
1102
1103 INTERNALLY DEVELOPED ALLOCATION FACTORS
1104 PLANT-PROD,TRANS&DIST PTD 484,458,289 463,684,681 20,773,608
1105 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS PTDCAS 114,623,568 109,688,825 4,934,743
1106 PLANT-HYDRO,OTHER,TSUBS,DSUBS&GP P110P 195,937,960 187,745,254 8,192,706
1107 PLANT-GEN PLT(390,391,397&398) P3908 15,050,372 14,405,011 645,361
1108 PLANT-PROD,TRANS,DIST&GEN P101P 526,914,426 504,320,295 22,594,131
1109 O&M-PROD,TRANS,DIST,CUST ACCT&CSIS SUBEX 8,742,252 8,406,285 335,967
1110 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS RELAB 195,937,960 187,745,254 8,192,706
1111 LAB-ALL LABOR WITHOUT 925-6 "CIRC LABOR 168,743,137 161,478,922 7,264,215
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, f37
Page 34 of 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1112 TABLE 15-ALLOCATION FACTORS-RATIOS
1113
1114 CAPACITY RELATED KW
1115 PRODUCTION RELATED COINCIDENT PEAKS @ GEN LEVEL D10 100.00% 95.92% 4.08%
1116 SYSTEM TRANSMISSION SERVICE @ GENERATION LEVEL D11 100.00% 95.92% 4.08%
1117 RETAIL TRANSMISSION SERVICE @ GENERATION LEVEL D12 100.00% 95.92% 4.08%
1118 DISTRIBUTION SERVICE @ GENERATION LEVEL D60 100.00% 96.21% 3.79%
1119
1120 ENERGY RELATED MWH
1121 GENERATION LEVEL(PSP) E10 100.00% 95.57% 4.43%
1122 CUSTOMER LEVEL E99 100.00% 95.54% 4.46%
1123
1124 CUSTOMER RELATED FACTORS
1125 369-DIRECT ASSIGNMENT DA369 100.00% 96.09% 3.91%
1126 370-METERS DA370 100.00% 96.77% 3.23%
1127 902-CUSTOMER WEIGHTED CW902 100.00% 86.61% 13.39%
1128 903-CUSTOMER WEIGHTED CW903 100.00% 96.72% 3.28%
1129 904-CUSTOMER WEIGHTED CW904 100.00% 93.21% 6.79%
1130 909-DIRECT ASSIGN-AVG.NO.CUST. DA909 100.00% 96.77% 3.23%
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 35 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1131 TABLE 15-ALLOCATION FACTORS-RATIOS
1132
1133 DIRECT ASSIGNMENTS
1134 252-CUSTOMER ADVANCES DA252 100.00% 99.27% 0.73%
1135 350-LAND&LAND RIGHTS DA350 #DIV/0I #DIV/0! #DIV/0!
1136 352-STRUCTURES&IMPROVEMENTS DA352 100.00% 0.00% 100.00%
1137 353-STATION EQUIPMENT DA353 100.00% 67.30% 32.70%
1138 354-TOWERS&FIXTURES DA354 #DIV/0I #DIV/0! #DIV/0!
1139 355-POLES&FIXTURES DA355 100.00% 0.00% 100.00%
1140 356-OVERHEAD CONDUCTORS&DEVICES DA356 100.00% 4.49% 95.51%
1141 359-ROADS&TRAILS DA359 #DIV/0I #DIV/0! #DIV/0!
1142 360LAND&LAND RIGHTS-DA DA360 100.00% 96.56% 3.44%
1143 360LAND&LAND RIGHTS-CIAC DA360C 100.00% 99.93% 0.07%
1144 361-STRUCTURES&IMPROVEMENTS-DA DA361 100.00% 95.27% 4.73%
1145 361-STRUCTURES&IMPROVEMENTS-CIAC DA361C 100.00% 92.99% 7.01%
1146 362-STATION EQUIPMENT-DA DA362 100.00% 95.79% 4.21%
1147 362-STATION EQUIPMENT-CIAC DA362C 100.00% 90.72% 9.28%
1148 364-POLES,TOWERS&FIXTURES-NET DA364 100.00% 92.19% 7.81%
1149 365-OVERHEAD CONDUCTORS&DEVICES-NET DA365 100.00% 94.29% 5.71%
1150 366-UNDERGROUND CONDUIT-NET DA366 100.00% 98.43% 1.57%
1151 367-UNDERGROUND CONDUCTORS&DEVICES-NET DA367 100.00% 98.51% 1.49%
1152 368-LINE TRANSFORMERS DA368 100.00% 94.48% 5.52%
1153 371-INSTALLATIONS ON CUSTOMER PREMISES-NET DA371 100.00% 93.10% 6.90%
1154 373-STREET LIGHTING SYSTEMS-NET DA373 100.00% 96.01% 3.99%
1155 451-REVENUE-MISCELLANEOUS SERVICE DA451 100.00% 99.07% 0.93%
1156 454-REVENUE-FACILITIES CHARGE DA454 100.00% 95.90% 4.10%
1157 908-OTHER CUSTOMER ASSISTANCE DA908 100.00% 97.41% 2.59%
1158 440-RETAIL SALES REVENUE RETREV 100.00% 100.00% 0.00%
1159 447-WHOLESALE SALES REVENUE RESREV #DIV/0I #DIV/0! #DIV/0!
1160 456-REVENUE-STANDBY SERVICE DASTNBY 100.00% 100.00% 0.00%
1161 440-REVENUE OFFSET FOR PLANT ADDITIONS DAREV 100.00% 100.00% 0.00%
1162 IDAHO CIDA 100.00% 100.00% 0.00%
1163 OREGON CODA 100.00% 0.00% 100.00%
1164 NET TO GROSS TAX MULTIPLIER DA990 1.347 1.347 1.347
2024

Exhibit No.205
IDAHO POWER COMPANY Case No.IPC-E-24-07
PA
JURISDICTIONAL SEPARATION STUDY L.Kaufman,Page 36 of f37 37
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE,and LABOR
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1165 TABLE 15-ALLOCATION FACTORS-RATIOS
1166
1167 INTERNALLY DEVELOPED ALLOCATION FACTORS
1168 PLANT-PROD,TRANS&DIST PTD 100.00% 95.71% 4.29%
1169 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS PTDCAS 100.00% 95.69% 4.31%
1170 PLANT-HYDRO,OTHER,TSUBS,DSUBS&GP P110P 100.00% 95.82% 4.18%
1171 PLANT-GEN PLT(390,391,397&398) P3908 100.00% 95.71% 4.29%
1172 PLANT-PROD,TRANS,DIST&GEN P101 P 100.00% 95.71% 4.29%
1173 O&M-PROD,TRANS,DIST,CUST ACCT&CSIS SUBEX 100.00% 96.16% 3.84%
1174 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS RELAB 100.00% 95.82% 4.18%
1175 LAB-ALL LABOR WITHOUT 925-6 "CIRC" LABOR 100.00% 95.70% 4.30%
2024

O&M Labor IIPA.xlsx Exhibit No.205
Case No.IPC-E-24-07
L.Kaufman,11PA
Page 37 of 37
O&M Labor
Year to Date Payroll as % of Total Year
(2021 thru 2023)
2021 2022 2023 3 Yr Total 3yr Avg % 2024 Payroll
Jan 13,580,316 13,515,715 15,254,456 42,350,487 8.4% 17,043,196
Feb 12,480,722 13,673,027 15,413,478 41,567,226 16.7% 16,131,245
Mar 13,930,240 14,822,019 16,465,862 45,218,121 25.7%
Apr 13,167,461 13,376,578 14,290,014 40,834,053 33.8%
May 12,417,933 13,813,719 15,918,099 42,149,751 42.2%
Jun 13,041,800 13,459,770 14,616,382 41,117,952 50.4%
Jul 13,235,366 12,816,103 13,945,783 39,997,252 58.3%
Aug 12,604,445 14,414,850 15,101,558 42,120,852 66.7%
Sep 11,399,600 14,123,087 14,595,216 40,117,903 74.7%
Oct 13,038,751 13,510,332 14,826,111 41,375,194 82.9%
Nov 12,866,656 13,889,919 14,156,630 40,913,205 91.1%
Dec 14,210,778 15,473,323 15,128,897 44,812,998 100.00%
155,974,068 166,888,441 179,712,486 502,574,994 Jul YTD 113,746,228
3yr Avg % 58.3%
2024 projected Base 194,949,582
Less: Mid Year 2% GWA
2024 projected Labor 194,949,582
Annualizing adjustment
Proposed 2025 GWA @ 3%
Incentive 10,746,891
Total O&M Labor Forecast 205,696,474

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION CASE NO. IPC-E-24-07
OF IDAHO POWER COMPANY TO
INCREASE RATES FOR ELECTRIC EXHIBIT 206
SERVICE TO RECOVER COSTS
ASSOCIATED WITH
INCREMENTAL CAPITAL
INVESTMENTS AND CERTAIN
ONGOING OPERATIONS AND
MAINTENANCE EXPENSES
INTERVENOR
IDAHO IRRIGATION PUMPERS ASSOCIATION, INC.
LANCE D. KAUFMAN, Ph.D. Exhibit 206 Revenue Adjustments

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 1 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
1
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
4 SUMMARY OF RESULTS
5 RATE OF RETURN UNDER PRESENT RATES
6 TOTAL COMBINED RATE BASE 438,393,008 419,428,285 18,964,723
7
8 OPERATING REVENUES
9 FIRM JURISDICTIONAL SALES 16,352,937 16,352,937 0
10 SYSTEM OPPORTUNITY SALES 0 0 0
11 OTHER OPERATING REVENUES 0 0 0
12 TOTAL OPERATING REVENUES 16,352,937 16,352,937 0
13 OPERATING EXPENSES
14 OPERATION&MAINTENANCE EXPENSES 13,052,993 12,531,547 521,445
15 DEPRECIATION EXPENSE 10,193,992 9,762,533 431,459
16 AMORTIZATION OF LIMITED TERM PLANT 1,113,635 1,065,936 47,699
17 TAXES OTHER THAN INCOME 0 0 0
18 REGULATORY DEBITS/CREDITS 0 0 0
19 PROVISION FOR DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
20 INVESTMENT TAX CREDIT ADJUSTMENT 73,978,000 70,805,818 3,172,182
21 FEDERAL INCOME TAXES (76,254,057) (72,852,634) (3,401,423)
22 STATE INCOME TAXES (8,903,969) (8,482,153) (421,816)
23 TOTAL OPERATING EXPENSES 16,354,050 15,868,424 485,626
24 OPERATING INCOME (1,113) 484,513 (485,626)
25 ADD: IERCO OPERATING INCOME 0 0 0
26 CONSOLIDATED OPERATING INCOME (1,113) 484,513 (485,626)
27 RATE OF RETURN UNDER PRESENT RATES 0.00% 0.12% -2.56%
28
29 DEVELOPMENT OF REVENUE REQUIREMENTS
30 RATE OF RETURN @ 9.6%ROE 7.247% 7.247% 7.247%
31
32 RETURN 31,770,341 30,395,968 1,374,373
33 EARNINGS DEFICIENCY 31,771,454 29,911,455 1,859,999
34 ADD:CWIP (HELLS CANYON RELICENSING) D10 0 0 0
35 EARNINGS DEFICIENCY WITH CWIP 31,771,454 29,911,455 1,859,999
36
37 NET-TO-GROSS TAX MULTIPLIER 1.347 1.347 1.347
38 REVENUE DEFICIENCY 42,784,075 40,279,363 2,504,712
39
40 ADD:VALMY REVENUE REQUIREMENT CIDA 0 0 0
41 ADD:BRIDGER REVENUE REQUIREMENT CIDA 0 0 0
42 LESS:BATTERY ADITC MITIGATION CIDA 0 0 0
43 REVENUE DEFICIENCY LESS ADJUSTMENTS 42,784,075 40,279,363 2,504,712
44
45
46
47
48
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 2 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
49 SUMMARY OF RESULTS
50 DEVELOPMENT OF RATE BASE COMPONENTS
51 ELECTRIC PLANT IN SERVICE
52 INTANGIBLE PLANT 18,550,533 17,766,701 783,831
53 PRODUCTION PLANT 109,725,176 105,249,082 4,476,094
54 TRANSMISSION PLANT 61,848,449 59,325,423 2,523,026
55 DISTRIBUTION PLANT 312,884,663 299,110,175 13,774,488
56 GENERAL PLANT 42,456,137 40,635,614 1,820,522
57 TOTAL ELECTRIC PLANT IN SERVICE 545,464,959 522,086,997 23,377,962
58 LESS:ACCUM PROVISION FOR DEPRECIATION 98,149,356 94,115,733 4,033,623
59 AMORT OF OTHER UTILITY PLANT 5,749,140 5,505,601 243,538
60 NET ELECTRIC PLANT IN SERVICE 441,566,463 422,465,662 19,100,801
61 LESS:CUSTOMER ADV FOR CONSTRUCTION 0 0 0
62 LESS:ACCUM DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
63 ADD:PLT HLD FOR FUTURE+ACQUIS ADJ 0 0 0
64 ADD:WORKING CAPITAL 0 0 0
65 ADD:CONSERVATION+OTHER DFRD FROG. 0 0 0
66 ADD:SUBSIDIARY RATE BASE 0 0 0
67 TOTAL COMBINED RATE BASE 438,393,008 419,428,285 18,964,723
68
69 DEVELOPMENT OF NET INCOME COMPONENTS
70 OPERATING REVENUES
71 SALES REVENUES 16,352,937 16,352,937 0
72 OTHER OPERATING REVENUES 0 0 0
73 TOTAL OPERATING REVENUES 16,352,937 16,352,937 0
74 OPERATING EXPENSES
75 OPERATION&MAINTENANCE EXPENSES 13,052,993 12,531,547 521,445
76 DEPRECIATION EXPENSE 10,193,992 9,762,533 431,459
77 AMORTIZATION OF LIMITED TERM PLANT 1,113,635 1,065,936 47,699
78 TAXES OTHER THAN INCOME 0 0 0
79 REGULATORY DEBITS/CREDITS 0 0 0
80 PROVISION FOR DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
81 INVESTMENT TAX CREDIT ADJUSTMENT 73,978,000 70,805,818 3,172,182
82 FEDERAL INCOME TAXES (76,254,057) (72,852,634) (3,401,423)
83 STATE INCOME TAXES (8,903,969) (8,482,153) (421,816)
84 TOTAL OPERATING EXPENSES 16,354,050 15,868,424 485,626
85 OPERATING INCOME (1,113) 484,513 (485,626)
86 ADD: IERCO OPERATING INCOME E10 0 0 0
87 CONSOLIDATED OPERATING INCOME (1,113) 484,513 (485,626)
88
89 NET POWER SUPPLY COSTS:
90 ACCT 447/SURPLUS SALES 0 0 0
91 ACCT 501/FUEL-THERMAL PLANTS 0 0 0
92 ACCT 547/FUEL-OTHER 0 0 0
93 ACCT 555/NON-FIRM PURCHASES 0 0 0
94 ACCT 555/DEMAND RESPONSE INCENTIVE 0 0 0
95 ACCT 555/CSPP PURCHASES 0 0 0
96 SUBTOTAL 0 0 0
97 ACCT 536/WATER FOR POWER(PCA&OTHER) 0 0 0
98 ACCT 565/TRANS OF ELECTRICTY BY OTHERS 0 0 0
99 TOTAL NET POWER SUPPLY COSTS 0 0 0
100 OTHER O&M
101 TOTAL O&M EXPENSES 11,773,822 12,531,547 521,445
102 LESS: ACCT 501/FUEL-THERMAL PLANTS 0 0 0 Ca
103 ACCT 547/FUEL-OTHER 2024 0 0 0

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 3 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
104 ACCT 555/NON-FIRM PURCHASES 0 0 0
105 ACCT 555/DEMAND RESPONSE INCENTIVE 0 0 0
106 ACCT 555/CSPP PURCHASES 0 0 0
107 SUBTOTAL 11,773,822 12,531,547 521,445
108 ACCT 536ANATER FOR POWER(PCA&OTHER) 0 0 0
109 ACCT 565/TRANS OF ELECTRICTY BY OTHERS 0 0 0
110 ACCT416/MERCHANDISING EXPENSE 0 0 0
111 NET OTHER O&M 11,773,822 12,531,547 521,445
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 4 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
112 TABLE 1-ELECTRIC PLANT IN SERVICE (393,803,745)
113 INTANGIBLE PLANT
114 301-ORGANIZATION P101P $ - 0 0
115 302-FRANCHISES&CONSENTS D10 $ 5,568,055 5,340,913 227,141
116 303-MISCELLANEOUS P101P $ 12,982,478 12,425,788 556,690
117
118 TOTAL INTANGIBLE PLANT 18,550,533 17,766,701 783,831
119
120 PRODUCTION PLANT
121 310-316/STEAM PRODUCTION D10 30,176,012 28,945,021 1,230,991
122 330-336/HYDRAULIC PRODUCTION D10 72,463,273 69,507,229 2,956,044
123 340-346/OTHER PRODUCTION-BASE LOAD D10 4,971,558 4,768,750 202,808
124 340-346/OTHER PRODUCTION-PEAKERS D10 2,114,334 2,028,082 86,251
125
126 TOTAL PRODUCTION PLANT 109,725,176 105,249,082 4,476,094
127
128 TRANSMISSION PLANT
129 350/LAND&LAND RIGHTS-SYSTEM SERVICE D11 2,507,422 2,405,135 102,287
130 DIRECT ASSIGNMENT DA350 0 0 0
131 TOTAL ACCOUNT 350 2,507,422 2,405,135 102,287
132
133 352/STRUCTURES&IMPROVEMENTS-SYSTEM SERVICE D11 6,871,632 6,591,313 280,319
134 DIRECT ASSIGNMENT DA352 0 0 0
135 TOTAL ACCOUNT 352 6,871,632 6,591,313 280,319
136
137 353/STATION EQUIPMENT-SYSTEM SERVICE D11 27,925,636 26,786,447 1,139,190
138 DIRECT ASSIGNMENT DA353 0 0 0
139 TOTAL ACCOUNT 353 27,925,636 26,786,447 1,139,190
140
141 354/TOWERS&FIXTURES-SYSTEM SERVICE D11 1,548,642 1,485,467 63,175
142 DIRECT ASSIGNMENT DA354 0 0 0
143 TOTAL ACCOUNT 354 1,548,642 1,485,467 63,175
144
145 355/POLES&FIXTURES-SYSTEM SERVICE D11 17,052,006 16,356,392 695,614
146 DIRECT ASSIGNMENT DA355 0 0 0
147 TOTAL ACCOUNT 355 17,052,006 16,356,392 695,614
148
149 356/OVERHEAD CONDUCTORS&DEVICES-SYSTEM SERVICE D11 5,928,287 5,686,450 241,837
150 DIRECT ASSIGNMENT DA356 0 0 0
151 TOTAL ACCOUNT 356 5,928,287 5,686,450 241,837
152
153 359/ROADS&TRAILS-SYSTEM SERVICE D11 14,825 14,220 605
154 DIRECT ASSIGNMENT DA359 0 0 0
155 TOTAL ACCOUNT 359 14,825 14,220 605
156
157 TOTAL TRANSMISSION PLANT 61,848,449 59,325,423 2,523,026
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 5 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
158 TABLE 1-ELECTRIC PLANT IN SERVICE
159
160 DISTRIBUTION PLANT
161 360/LAND&LAND RIGHTS-SYSTEM SERVICE ACCT360 790,679 763,476 27,203
162 PLUS:ADJUSTMENT FOR CIAC ACCT360CIAC 0 0 0
163 DISTRIBUTION PLANT+CIAC 265,163 763,476 27,203
164
165 361/STRUCTURES&IMPROVEMENTS-SYSTEM SERVICE ACCT361 11,523,247 10,978,691 544,557
166 PLUS:ADJUSTMENT FOR CIAC ACCT361CIAC 0 0 0
167 DISTRIBUTION PLANT+CIAC 7,111,831 10,978,691 544,557
168
169 362/STATION EQUIPMENT-SYSTEM SERVICE ACCT362 27,612,144 26,449,129 1,163,015
170 PLUS:ADJUSTMENT FOR CIAC ACCT362CIAC 0 0 0
171 DISTRIBUTION PLANT+CIAC 10,117,098 26,449,129 1,163,015
172
173 363/STORAGE BATTERY EQUIPMENT D10 157,061,205 150,654,100 6,407,105
174 TOTAL BATTERY STORAGE EQUIPMENT 157,061,205 150,654,100 6,407,105
175
176 364/POLES,TOWERS&FIXTURES DA364 20,607,503 18,998,409 1,609,094
177 365/OVERHEAD CONDUCTORS&DEVICES DA365 6,207,400 5,852,816 354,584
178 366/UNDERGROUND CONDUIT DA366 3,496,945 3,442,170 54,775
179 367/UNDERGROUND CONDUCTORS&DEVICES DA367 22,978,507 22,637,203 341,304
180 368/LINE TRANSFORMERS DA368 51,382,872 48,547,808 2,835,064
181 369/SERVICES DA369 3,502,257 3,365,219 137,038
182 370/METERS DA370 5,676,873 5,493,501 183,373
183 371/INSTALLATIONS ON CUSTOMER PREMISES DA371 1,229,088 1,144,291 84,797
184 373/STREET LIGHTING SYSTEMS DA373 815,942 783,362 32,580
185
186 TOTAL DISTRIBUTION PLANT(without CIAC) 312,884,663 299,110,175 13,774,488
187
188 GENERAL PLANT
189 389/LAND&LAND RIGHTS PTD 136,377 130,529 5,848
190 390/STRUCTURES&IMPROVEMENTS PTD 12,521,880 11,984,941 536,939
191 391/OFFICE FURNITURE&EQUIPMENT PTD 1,248,133 1,194,613 53,520
192 392/TRANSPORTATION EQUIPMENT PTD 18,129,689 17,352,287 777,402
193 393/STORES EQUIPMENT PTD 2,789,153 2,669,554 119,599
194 394/TOOLS,SHOP&GARAGE EQUIPMENT PTD 682,688 653,414 29,274
195 395/LABORATORY EQUIPMENT PTD 1,777,918 1,701,681 76,237
196 396/POWER OPERATED EQUIPMENT PTD 3,889,940 3,723,139 166,801
197 397/COMMUNICATIONS EQUIPMENT PTD 1,404,870 1,344,629 60,241
198 398/MISCELLANEOUS EQUIPMENT PTD (124,510) (119,171) (5,339)
199
200 TOTAL GENERAL PLANT 42,456,137 40,635,614 1,820,522
201
202 TOTAL ELECTRIC PLANT IN SERVICE(without CIAC) 545,464,959 522,086,997 23,377,962
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 6 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
203 TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION
204
205 PRODUCTION PLANT
206 310-316/STEAM PRODUCTION L 121 38,829,782 37,245,772 1,584,010
207 330-336/HYDRAULIC PRODUCTION L 122 23,724,689 22,756,872 967,817
208 340-346/OTHER PRODUCTION-BASE LOAD L 123 (7,794,076) (7,476,127) (317,949)
209 340-346/OTHER PRODUCTION-PEAKERS L 124 (3,314,711) (3,179,491) (135,219)
210 TOTAL PRODUCTION PLANT 51,445,685 49,347,026 2,098,659
211
212 TRANSMISSION PLANT
213 350/LAND&LAND RIGHTS L 131 437,290 419,452 17,839
214 352/STRUCTURES&IMPROVEMENTS L 135 1,260,341 1,208,927 51,414
215 353/STATION EQUIPMENT L 139 3,390,338 3,252,033 138,304
216 354/TOWERS&FIXTURES L 143 2,310,847 2,216,579 94,268
217 355/POLES&FIXTURES L 147 2,479,038 2,377,909 101,129
218 356/OVERHEAD CONDUCTORS&DEVICES L 151 489,353 469,391 19,963
219 359/ROADS&TRAILS L 155 2,744 2,632 112
220 TOTAL TRANSMISSION PLANT 10,369,951 9,946,923 423,029
221
222 DISTRIBUTION PLANT
223 360/LAND&LAND RIGHTS L 161 28,342 27,367 975
224 361/STRUCTURES&IMPROVEMENTS L 165 832,679 793,329 39,350
225 362/STATION EQUIPMENT L 169 3,394,934 3,251,941 142,994
226 363/STORAGE BATTERY EQUIPMENT L 173 3,952,431 3,791,196 161,234
227 364/POLES,TOWERS&FIXTURES L 176 1,482,133 1,366,404 115,729
228 365/OVERHEAD CONDUCTORS&DEVICES L 177 1,295,489 1,221,487 74,002
229 366/UNDERGROUND CONDUIT L 178 877,569 863,823 13,746
230 367/UNDERGROUND CONDUCTORS&DEVICES L 179 4,546,767 4,479,233 67,534
231 368/LINE TRANSFORMERS L 180 6,203,132 5,860,873 342,260
232 369/SERVICES L 181 988,976 950,278 38,697
233 370/METERS L 182 2,477,455 2,397,429 80,026
234 371/INSTALLATIONS ON CUSTOMER PREMISES L 183 (70,978) (66,081) (4,897)
235 373/STREET LIGHTING SYSTEMS L 184 890,622 855,059 35,562
236 TOTAL DISTRIBUTION PLANT 26,899,549 25,792,337 1,107,212
237
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 7 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
238 TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION
239
240 GENERAL PLANT
241 389/LAND&LAND RIGHTS L 189 0 0 0
242 390/STRUCTURES&IMPROVEMENTS L 190 1,212,108 1,160,133 51,975
243 391/OFFICE FURNITURE&EQUIPMENT L 191 237,126 226,958 10,168
244 392/TRANSPORTATION EQUIPMENT L 192 2,599,747 2,488,269 111,477
245 393/STORES EQUIPMENT L 193 216,945 207,642 9,303
246 394/TOOLS,SHOP&GARAGE EQUIPMENT L 194 517,680 495,482 22,198
247 395/LABORATORY EQUIPMENT L 195 511,422 489,492 21,930
248 396/POWER OPERATED EQUIPMENT L 196 1,197,836 1,146,473 51,363
249 397/COMMUNICATIONS EQUIPMENT L 197 2,978,805 2,851,074 127,731
250 398/MISCELLANEOUS EQUIPMENT L 198 258,801 247,704 11,097
251 TOTAL GENERAL PLANT 9,730,470 9,313,227 417,243
252
253 AMORTIZATION OF DISALLOWED COSTS L 118 (296,299) (283,780) (12,520)
254
255 TOTAL ACCUM PROVISION DEPRECIATION 98,149,356 94,115,733 4,033,623
256
257 AMORTIZATION OF OTHER UTILITY PLANT
258 302/FRANCHISES AND CONSENTS L 115 1,430,774 1,372,408 58,367
259 303/MISCELLANEOUS INTANGIBLE PLANT L 116 4,318,365 4,133,194 185,172
260
261 TOTAL AMORT OF OTHER UTILITY PLANT 5,749,140 5,505,601 243,538
262
263 TOTAL ACCUM PROVISION FOR DEPR
264 &AMORTIZATION OF OTHER UTILITY PLANT 103,898,496 99,621,335 4,277,161
265
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 8 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
266 TABLE 3-ADDITIONS&DEDUCTIONS TO RATEBASE
267
268 NET ELECTRIC PLANT IN SERVICE 441,566,463 422,465,662 19,100,801
269 LESS:
270 252 CUSTOMER ADVANCES FOR CONSTRUCTION
271 POWER SUPPLY D10 0 0 0
272 OTHER DA252 0 0 0
273 TOTAL CUSTOMER ADV FOR CONSTRUCTION 0 0 0
274
275 ACCUMULATED DEFERRED INCOME TAXES
276 190/ACCUMULATED DEFERRED INCOME TAXES
277 CUSTOMER ADVANCES FOR CONSTUCTION DA252 0 0 0
278 OTHER LABOR 0 0 0
279 TOTAL ACCOUNT190 0 0 0
280 281/ACCELERATED AMORTIZATION P101 P 0 0 0
281 282/OTHER PROPERTY P101P 3,173,455 3,037,377 136,078
282 283/OTHER P101 P 0 0 0
283 TOTAL ACCUM DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
284
285 NET ELECTRIC PLANT IN SERVICE 438,393,008 419,428,285 18,964,723
286 ADD:
287 WORKING CAPITAL
288 151/FUEL INVENTORY E10 0 0 0
289 154&163/PLANT MATERIALS&SUPPLIES
290 PRODUCTION-GENERAL L 126 0 0 0
291 TRANSMISSION-GENERAL L 157 0 0 0
292 DISTRIBUTION-GENERAL L 186+CIAC 0 0 0
293 OTHER-UNCLASSIFIED L 202 0 0 0
294 TOTAL ACCOUNT 154&163 0 0 0
295 165/PREPAID ITEMS
296 AD VALOREM TAXES L 700 0 0 0
297 OTHER PROD-RELATED PREPAYMENTS D10 0 0 0
298 INSURANCE L 126 0 0 0
299 PENSION EXPENSE L 1042 0 0 0
300 PREPAID RETIREE BENEFITS L 1042 0 0 0
301 MISCELLANEOUS PREPAYMENTS P101P 0 0 0
302 TOTAL ACCOUNT 165 0 0 0
303 WORKING CASH ALLOWANCE L 621 0 0 0
304
305 TOTAL WORKING CAPITAL 0 0 0
306
307 NET ELECTRIC PLANT IN SERVICE 438,393,008 419,428,285 18,964,723
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 9 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
308 TABLE 3-ADDITIONS&DEDUCTIONS TO RATEBASE
309
310 NET ELECTRIC PLANT IN SERVICE 438,393,008 419,428,285 18,964,723
311 ADD:
312 105/PLANT HELD FOR FUTURE USE
313 HYDRAULIC PRODUCTION L 122 0 0 0
314 TRANS LAND&LAND RIGHTS L 131 0 0 0
315 TRANS STRUCTURES&IMPROVEMENTS L 135 0 0 0
316 TRANS STATION EQUIPMENT L 139 0 0 0
317 DIST LAND&LAND RIGHTS L 163 0 0 0
318 DIST STRUCTURES&IMPROVEMENTS L 167 0 0 0
319 DIST STATIONS EQUIPMENT 0
320 GEN LAND&LAND RIGHTS L 189 0 0 0
321 GEN STRUCTURES&IMPROVEMENTS L 190 0 0 0
322 COMMUNICATION L 192 0 0 0
323 TOTAL PLANT HELD FOR FUTURE USE 0 0 0
324
325 114/115-ASSET EXCHANGE ACQUISITION ADJUSTMENT CIDA 0 0 0
326
327 DEFERRED PROGRAMS:
328 182/ CONSERVATION PROGRAMS
329 IDAHO DEFERRED CONSERVATION PROGRAMS CIDA 0 0 0
330 OREGON DEFERRED CONSERVATION PROGRAMS CODA 0 0 0
331 TOTAL CONSERVATION PROGRAMS 0 0 0
332 182&186/MISC.OTHER REGULATORY ASSETS
333 CUB FUND INTEREST(OPUC 15-399) CODA 0 0 0
334 AM.FALLS BOND REFINANCING D10 0 0 0
335 SFAS 87 CAPITALIZED PENSION-OPUC ORDER 10-064 CODA 0 0 0
336 CLOUD COMPUTING-(IPUC Order 34707) CIDA 0 0 0
337 WILDFIRE MITIGATION(IPUC Order 35077) CIDA 0 0 0
338 SIEMENS LTP RATE BASE(IPUC Order 33420) CIDA 0 0 0
339 SIEMENS LTP DEFERRED RATE BASE(IPUC Order 33420) CIDA 0 0 0
340 SIEMENS LTP RATE BASE(OPUC ORDER 15-387) CODA 0 0 0
341 SIEMENS LTP DEFERRED RATE BASE(OPUC ORDER 15-387) CODA 0 0 0
342 TOTAL OTHER REGULATORY ASSETS 0 0 0
343 186/MISC.OTHER DEFERRED PROGRAMS 0 0 0
344 254/JIM BRIDGER PLANT END OF LIFE DEPR-OPUC ORD 12-296 CODA 0 0 0
345 RECONNECT FEES-(OPUC ADV 16-09) CODA 0 0 0
346 TOTAL DEFERRED PROGRAMS 0 0 0
347
348 DEVELOPMENT OF IERCO RATE BASE
349 INVESTMENT IN IERCO E10 0 0 0
350 PREPAID COAL ROYALTIES E10 0 0 0
351 NOTES PAYABLE TO/RECEIVABLE FROM SUBSIDIARY E10 0 0 0
352 TOTAL SUBSIDIARY RATE BASE 0 0 0
353
354 TOTAL COMBINED RATE BASE 438,393,008 419,428,285 18,964,723
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 10 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
355 TABLE 4-OPERATING REVENUES
356 FIRM ENERGY SALES
357 440-448/RETAIL RETREV 16,352,937 16,352,937 0
358 442/BASE REVENUE TRANSFER-PCA CIDA 0 0 0
359 442/BASE REVENUE TRANSFER-EE RIDER CIDA 0 0 0
360 447/FIRM SALES FOR RESALE E10 0 0 0
361 447/SYSTEM OPPORTUNITY SALES E10 0 0 0
362 447.050/FINANCIAL LOSSES E10 0 0 0
363 TOTAL SALES OF ELECTRICITY 16,352,937 16,352,937 0
364
365 OTHER OPERATING REVENUES
366 415/MERCHANDISING REVENUES D60 0 0 0
367
368 449/OATT TARIFF REFUND
369 NETWORK D11 0 0 0
370 POINT-TO-POINT D11 0 0 0
371 TOTAL ACCOUNT 449 0 0 0
372
373 451/MISCELLANEOUS SERVICE REVENUES DA451 0 0 0
374
375 454/RENTS FROM ELECTRIC PROPERTY
376 SUBSTATION EQUIPMENT L 139 0 0 0
377 TRANSFORMER RENTALS D11 0 0 0
378 LINE RENTALS D11 0 0 0
379 COGENERATION L 498 0 0 0
380 REAL ESTATE RENTS L 200 0 0 0
381 DARK FIBER PROJECT CIDA 0 0 0
382 POLE ATTACHMENTS L 176 0 0 0
383 FACILITIES CHARGES DA454 0 0 0
384 OTHER RENTALS L122 0 0 0
385 MISCELLANEOUS PTD 0 0 0
386 TOTAL ACCOUNT 454 0 0 0
387
388 456/OTHER ELECTRIC REVENUES
389 TRANSMISSION NETWORK SERVICES-FIRM DA D11 0 0 0
390 TRANSMISSION NETWORK SERVICES-DIST FACILITIES D60 0 0 0
391 TRANSMISSION POINT-TO-POINT D11 0 0 0
392 PHOTOVOLTAIC STATION SERVICE L 186+CIAC 0 0 0
393 ENERGY EFFICIENCY RIDER CIDA 0 0 0
394 STAND-BY SERVICE DASTNBY 0 0 0
395 SIERRA PACIFIC USAGE CHARGE E10 0 0 0
396 ANTELOPE L518 0 0 0
397 MISCELLANEOUS PTD 0 0 0
398 TOTAL ACCOUNT 456 0 0 0
399
400 TOTAL OTHER OPERATING REVENUES 0 0 0
401
402 TOTAL OPERATING REVENUES 16,352,937 16,352,937 0
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 11 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
403 TABLE 5-OPERATION&MAINTENANCE EXPENSES
404 STEAM POWER GENERATION
405 OPERATION
406 500/SUPERVISION&ENGINEERING D10 (629) (603) (26)
407 501/FUEL E10 0 0 0
408 502/STEAM EXPENSES
409 LABOR D10 0 0 0
410 OTHER E10 0 0 0
411 TOTAL ACCOUNT 502 0 0 0
412 505/ELECTRIC EXPENSES
413 LABOR D10 0 0 0
414 OTHER E10 0 0 0
415 TOTAL ACCOUNT 505 0 0 0
416 506/MISCELLANEOUS EXPENSES D10 (139) (134) (6)
417 507/RENTS L 121 0 0 0
418 STEAM OPERATION EXPENSES (768) (737) (31)
419
420 MAINTENANCE
421 510/SUPERVISION&ENGINEERING D10 0 0 0
422 511 /STRUCTURES D10 0 0 0
423 512/BOILER PLANT
424 LABOR D10 0 0 0
425 OTHER E10 0 0 0
426 TOTAL ACCOUNT 512 0 0 0
427 513/ELECTRIC PLANT
428 LABOR D10 0 0 0
429 OTHER E10 0 0 0
430 TOTAL ACCOUNT 513 0 0 0
431 514/MISCELLANEOUS STEAM PLANT D10 0 0 0
432 STEAM MAINTENANCE EXPENSES 0 0 0
433 TOTAL STEAM GENERATION EXPENSES (768) (737) (31)
434
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 12 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
435 TABLE 5-OPERATION&MAINTENANCE EXPENSES
436 HYDRAULIC POWER GENERATION
437 OPERATION
438 535/SUPERVISION&ENGINEERING L 895 (69,991) (67,118) (2,873)
439 536/WATER FOR POWER
440 WATER FOR POWER/WCLOUD SEEDING D10 (39,411) (37,803) (1,608)
441 WATER LEASE D10 0 0 0
442 536 TOTAL ACCOUNT 536 (39,411) (37,803) (1,608)
443 537/HYDRAULIC EXPENSES D10 188,867 181,163 7,705
444 538/ELECTRIC EXPENSES
445 LABOR D10 167,686 160,845 6,841
446 OTHER E10 0 0 0
447 TOTAL ACCOUNT 538 167,686 160,845 6,841
448 539/MISCELLANEOUS EXPENSES D10 325,042 311,782 13,260
449 540/RENTS D10 0 0 0
450 HYDRAULIC OPERATION EXPENSES 572,193 548,869 23,324
451
452 MAINTENANCE
453 541/SUPERVISION&ENGINEERING L 906 91,636 87,898 3,738
454 542/STRUCTURES D10 (19,531) (18,734) (797)
455 543/RESERVOIRS,DAMS&WATERWAYS D10 71,682 68,758 2,924
456 544/ELECTRIC PLANT
457 LABOR D10 (89,980) (86,310) (3,671)
458 OTHER E10 0 0 0
459 TOTAL ACCOUNT 544 (89,980) (86,310) (3,671)
460 545/MISCELLANEOUS HYDRAULIC PLANT L 122 69,794 66,947 2,847
461 HYDRAULIC MAINTENANCE EXPENSES 123,601 118,558 5,042
462 TOTAL HYDRAULIC GENERATION EXPENSES 695,794 667,427 28,366
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 13 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
463 TABLE 5-OPERATION&MAINTENANCE EXPENSES
464 OTHER POWER GENERATION
465 OPERATION
466 546/SUPERVISION&ENGINEERING L 919 73,491 70,493 2,998
467 547/FUEL
468 DIESEL FUEL E10 0 0 0
469 OTHER E10 0 0 0
470 BRIDGER-GAS OPERATIONS E10 0 0 0
471 TOTAL ACCOUNT 547 0 0 0
472 548/GENERATING EXPENSES
473 LABOR D10 288,626 276,852 11,774
474 OTHER E10 0 0 0
475 TOTAL ACCOUNT 548 288,626 276,852 11,774
476 549/MISCELLANEOUS EXPENSES D10 149,661 143,556 6,105
477 550/RENTS D10 0 0 0
478 OTHER POWER OPER EXPENSES 511,779 490,901 20,877
479
480 MAINTENANCE
481 551/SUPERVISION&ENGINEERING L 929 0 0 0
482 552/STRUCTURES D10 1,974 1,893 81
483 553/GENERATING&ELECTRIC PLANT
484 LABOR D10 2,446 2,346 100
485 OTHER E10 0 0 0
486 TOTAL ACCOUNT 553 2,446 2,346 100
487 554/MISCELLANEOUS EXPENSES L 124 37,314 35,792 1,522
488 OTHER POWER MAINT EXPENSES 41,734 40,031 1,702
489 TOTAL OTHER POWER GENERATION EXP 553,512 530,933 22,580
490
491 OTHER POWER SUPPLY EXPENSE
492 555.0/PURCHASED POWER
493 POWER EXPENSE E10 0 0 0
494 OTHER CIDA 0 0 0
495 TRANSMISSION LOSSES E10 0 0 0
496 DEMAND RESPONSE INCENTIVE CIDA 0 0 0
497 TOTAL 555.0/PURCHASED POWER 0 0 0
498 555.1/COGENERATION&SMALL POWER PROD E10 0 0 0
499 555/TOTAL 0 0 0
500 556/LOAD CONTROL&DISPATCHING EXPENSES D10 0 0 0
501 557/OTHER EXPENSES
502 PCA/EPC ACCOUNTS CIDA 0 0 0
503 OREGON POWER COST-RELATED EXPENSES CODA 0 0 0
504 OTHER D10 377,804 362,392 15,412
505 557/TOTAL 377,804 362,392 15,412
506 TOTAL OTHER POWER SUPPLY EXPENSES 377,804 362,392 15,412
507
508 TOTAL PRODUCTION EXPENSES 1,626,341 1,560,015 66,327
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 14 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
509 TABLE 5-OPERATION&MAINTENANCE EXPENSES
510 TRANSMISSION EXPENSES
511 OPERATION
512 560/SUPERVISION&ENGINEERING L 157 (98,501) (94,483) (4,018)
513 561/LOAD DISPATCHING D12 391,111 375,156 15,955
514 562/STATION EXPENSES L 139 (25,187) (24,159) (1,027)
515 563/OVERHEAD LINE EXPENSES L 143+147+151 76,221 73,111 3,109
516 565/TRANSMISSION OF ELECTRICITY BY OTHERS E10 0 0 0
517 566/MISCELLANEOUS EXPENSES L 157 0 0 0
518 567/RENTS L 157 0 0 0
519 TOTAL TRANSMISSION OPERATION 343,643 329,625 14,018
520
521 MAINTENANCE
522 568/SUPERVISION&ENGINEERING L 157 58,039 55,671 2,368
523 569/STRUCTURES L 135 (24,330) (23,338) (993)
524 570/STATION EQUIPMENT L 139 335,088 321,419 13,669
525 571/OVERHEAD LINES L 143+147+151 219,047 210,111 8,936
526 573/MISCELLANEOUS PLANT L 157 (2,971) (2,849) (121)
527 TOTAL TRANSMISSION MAINTENANCE 584,873 561,014 23,859
528
529 TOTAL TRANSMISSION EXPENSES 928,516 890,639 37,878
530
531 REGIONAL MARKET EXPENSES
532 OPERATION
533 575/OPER TRANS MKT ADMIN-EIM L 157 0 0 0
534
535 TOTAL REGIONAL MARKET EXPENSES 0 0 0
536
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 15 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
537 TABLE 5-OPERATION&MAINTENANCE EXPENSES
538 DISTRIBUTION EXPENSES
539 OPERATION
540 580/SUPERVISION&ENGINEERING L 186 258,330 246,958 11,373
541 581/LOAD DISPATCHING D60 635,040 610,988 24,052
542 582/STATION EXPENSES L 171 52,678 137,715 6,056
543 583/OVERHEAD LINE EXPENSES L 176+177 52,853 48,982 3,870
544 584/UNDERGROUND LINE EXPENSES L 178+179 290,770 286,420 4,350
545 585/STREET LIGHTING&SIGNAL SYSTEMS L 184 (22,386) (21,492) (894)
546 586/METER EXPENSES L 182 653,836 632,716 21,120
547 587/CUSTOMER INSTALLATIONS EXPENSE L 183 128,412 119,553 8,859
548 588/MISCELLANEOUS EXPENSES L 186 66,530 63,601 2,929
549 589/RENTS L 186 0 0 0
550 TOTAL DISTRIBUTION OPERATION 2,116,062 2,125,440 81,715
551
552 MAINTENANCE
553 590/SUPERVISION&ENGINEERING L 186 (2,002) (1,914) (88)
554 591/STRUCTURES L167 0 0 0
555 592/STATION EQUIPMENT L 171 687,046 1,796,144 78,980
556 593/OVERHEAD LINES L 176+177 251,357 232,950 18,407
557 594/UNDERGROUND LINES L 178+179 (1,101) (1,084) (16)
558 595/LINE TRANSFORMERS L 180 (704) (665) (39)
559 596/STREET LIGHTING&SIGNAL SYSTEMS L 184 (37,058) (35,579) (1,480)
560 597/METERS L 182 106,003 102,579 3,424
561 598/MISCELLANEOUS PLANT L 186 28,870 27,599 1,271
562 TOTAL DISTRIBUTION MAINTENANCE 1,032,411 2,120,030 100,459
563 TOTAL DISTRIBUTION EXPENSES 3,148,473 4,245,470 182,173
564
565 CUSTOMER ACCOUNTING EXPENSES
566 901/SUPERVISION L 999 80,484 76,471 4,013
567 902/METER READING CW902 (28,403) (24,601) (3,802)
568 903/CUSTOMER RECORDS&COLLECTIONS CW903 736,219 712,049 24,170
569 904/UNCOLLECTIBLE ACCOUNTS CW904 0 0 0
570 905/MISC EXPENSES L 567+568+569 0 0 0
571 TOTAL CUSTOMER ACCOUNTING EXPENSES 788,300 763,919 24,381
572
573 CUSTOMER SERVICES&INFORMATION EXPENSES
574 907/SUPERVISION L 1007 (7,942) (7,736) (206)
575 908/CUSTOMER ASSISTANCE
576 SYSTEM CONSERVATION E10 0 0 0
577 OTHER CUSTOMER ASSISTANCE DA908 898,919 875,593 23,326
578 TOTAL ACCOUNT 908 898,919 875,593 23,326
579 909/INFORMATION&INSTRUCTIONAL DA909 0 0 0
580 910/MISCELLANEOUS EXPENSES L 578+579 80,474 78,386 2,088
581 912/DEMO AND SELLING EXPENSES E10 0 0 0
582 TOTAL CUST SERV&INFORMATN EXPENSES 971,451 946,243 25,208
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 16 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
583 TABLE 5-OPERATION&MAINTENANCE EXPENSES
584 ADMINISTRATIVE&GENERAL EXPENSES
585 920/ADMINISTRATIVE&GENERAL SALARIES LABOR 4,730,721 4,527,069 203,653
586 921/OFFICE SUPPLIES LABOR 211,112 202,023 9,088
587 922/ADMIN&GENERAL EXPENSES TRANSFERRED-CR LABOR (7,659,867) (7,330,118) (329,749)
588 923/OUTSIDE SERVICES LABOR 0 0 0
589 924/PROPERTY INSURANCE
590 PRODUCTION-STEAM D10 0 0 0
591 ALL RISK&MISCELLANEOUS P110P 47,904 45,901 2,003
592 TOTAL ACCOUNT 924 47,904 45,901 2,003
593 925/INJURIES&DAMAGES LABOR 12,315 11,784 530
594 926/EMPLOYEE PENSIONS&BENEFITS LABOR 6,783,429 6,491,410 292,020
595 EMPLOYEE PENSIONS&BENEFITS-OREGON CODA 0 0 0
596 EMPLOYEE PENSIONS&BENEFITS-IDAHO CIDA 0 0 0
597 EMPLOYEE PENSIONS&BENEFITS-CAPITALIZED OREGON CODA 0 0 0
598 927/FRANCHISE REQUIREMENTS CIDA 0 0 0
599 928/REGULATORY COMMISSION EXPENSES
600 928.101/FERC ADMIN ASSESS&SECURITIES
601 CAPACITY RELATED D10 0 0 0
602 ENERGY RELATED E10 0 0 0
603 FERC RATE CASE E99 0 0 0
604 FERC ORDER 472 D11 0 0 0
605 FERC OTHER D11 0 0 0
606 FERC-OREGON HYDRO FEE D11 0 0 0
607 SEC EXPENSES CIDA 0 0 0
608 IDAHO PUC -RATE CASE CIDA 0 0 0
609 -OTHER CIDA 0 0 0
610 OREGON PUC-RATE CASE CODA 0 0 0
611 -OTHER CODA 0 0 0
612 TOTAL ACCOUNT 928 0 0 0
613 929/DUPLICATE CHARGES LABOR 0 0 0
614 930.1/GENERAL ADVERTISING LABOR 0 0 0
615 930.2/MISCELLANEOUS EXPENSES LABOR (20,168) (19,300) (868)
616 931/RENTS L 200 0 0 0
617 TOTAL ADM&GEN OPERATION 4,105,446 3,928,770 176,676
618 PLUS:
619 935/GENERAL PLANT MAINTENANCE L 200 205,295 196,492 8,803
620 416/MERCHANDISING EXPENSE D60 0 0 0
621 TOTAL OPER&MAINT EXPENSES 11,773,822 12,531,547 521,445
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 17 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
622 TABLE 6-DEPRECIATION&AMORTIZATION EXPENSE
623
624 DEPRECIATION EXPENSE
625 310-316/STEAM PRODUCTION L 121 879,383 843,509 35,873
626 330-336/HYDRAULIC PRODUCTION L 122 1,690,999 1,622,017 68,982
627 340-346/OTHER PRODUCTION-BASELOAD L 123 191,438 183,629 7,809
628 340-346/OTHER PRODUCTION-PEAKERS L 124 81,416 78,095 3,321
629 TOTAL PRODUCTION PLANT 2,843,236 2,727,250 115,986
630
631 TRANSMISSION PLANT
632 350/LAND&LAND RIGHTS L 131 43,490 41,716 1,774
633 352/STRUCTURES&IMPROVEMENTS L 135 117,411 112,622 4,790
634 353/STATION EQUIPMENT L 139 508,393 487,654 20,739
635 354/TOWERS&FIXTURES L 143 (41,157) (39,478) (1,679)
636 355/POLES&FIXTURES L 147 287,591 275,859 11,732
637 356/OVERHEAD CONDUCTORS&DEVICES L 151 20,126 19,305 821
638 359/ROADS&TRAILS L 155 102 98 4
639 TOTAL TRANSMISSION PLANT 935,956 897,775 38,181
640
641 DISTRIBUTION PLANT
642 360/LAND&LAND RIGHTS L 163 (1,838) (5,293) (189)
643 361/STRUCTURES&IMPROVEMENTS L 167 86,072 132,872 6,591
644 362/STATION EQUIPMENT L 171 (78,950) (206,398) (9,076)
645 363/STORAGE BATTERY EQUIPMENT L 173 4,307,211 4,131,504 175,707
646 364/POLES,TOWERS&FIXTURES L 176 257,330 237,236 20,093
647 365/OVERHEAD CONDUCTORS&DEVICES L 177 71,210 67,142 4,068
648 366/UNDERGROUND CONDUIT L 178 48,881 48,116 766
649 367/UNDERGROUND CONDUCTORS&DEVICES L 179 238,901 235,353 3,548
650 368/LINE TRANSFORMERS L 180 706,054 667,097 38,957
651 369/SERVICES L 181 50,457 48,483 1,974
652 370/METERS L 182 134,617 130,269 4,348
653 371/INSTALLATIONS ON CUSTOMER PREMISES L 183 51,049 47,527 3,522
654 373/STREET LIGHTING SYSTEMS L 184 19,230 18,462 768
655 TOTAL DISTRIBUTION PLANT 5,890,224 5,552,369 251,077
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 18 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
656 TABLE 6-DEPRECIATION&AMORTIZATION EXPENSE
657
658 GENERAL PLANT
659 389/LAND&LAND RIGHTS L 189 0 0 0
660 390/STRUCTURES&IMPROVEMENTS L 190 417,423 399,524 17,899
661 391/OFFICE FURNITURE&EQUIPMENT L 191 117,920 112,863 5,056
662 392/TRANSPORTATION EQUIPMENT L 192 0 0 0
663 393/STORES EQUIPMENT L 193 97,632 93,446 4,186
664 394/TOOLS,SHOP&GARAGE EQUIPMENT L 194 23,193 22,199 995
665 395/LABORATORY EQUIPMENT L 195 82,146 78,624 3,522
666 396/POWER OPERATED EQUIPMENT L 196 0 0 0
667 397/COMMUNICATIONS EQUIPMENT L 197 (84,148) (80,539) (3,608)
668 398/MISCELLANEOUS EQUIPMENT L 198 (42,814) (40,978) (1,836)
669 TOTAL GENERAL PLANT 611,353 585,138 26,215
670
671 TOTAL DEPRECIATION EXPENSE 10,280,769 9,762,533 431,459
672
673 DEPRECIATION ON DISALLOWED COSTS L 118 0 0 0
674 TOTAL DEPRECIATION EXPENSE 10,280,769 9,762,533 431,459
675
676 AMORTIZATION EXPENSE
677 302/FRANCHISES AND CONSENTS L 115 25,644 24,598 1,046
678 303/MISCELLANEOUS INTANGIBLE PLANT L 116 1,087,991 1,041,338 46,653
679 ADJUSTMENTS,GAINS&LOSSES L 118 0 0 0
680 TOTAL AMORTIZATION EXPENSE 1,113,635 1,065,936 47,699
681
682 TOTAL DEPRECIATION&AMORTIZATION EXP 11,394,405 10,828,469 479,159
683
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 19 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
684 TABLE 7-TAXES OTHER THAN INCOME TAXES
685
686 TAXES OTHER THAN INCOME
687 FEDERALTAXES
688 FICA LABOR 0 0 0
689 FUTA LABOR 0 0 0
690 LESS PAYROLL DEDUCTION LABOR 0 0 0
691
692 STATE TAXES
693 AD VALOREM TAXES
694 JIM BRIDGER STATION L 121 0 0 0
695 VALMY L121 0 0 0
696 OTHER-PRODUCTION PLANT L 126 0 0 0
697 OTHER-TRANSMISSION PLANT L 157 0 0 0
698 OTHER-DISTRIBUTION PLANT L 186 0 0 0
699 OTHER-GENERAL PLANT L200 0 0 0
700 SUB-TOTAL 0 0 0
701
702 LICENSES-HYDRO PROJECTS L 122 0 0 0
703
704 REGULATORY COMMISSION FEES
705 STATE OF IDAHO CIDA 0 0 0
706 STATE OF OREGON CODA 0 0 0
707
708 FRANCHISE TAXES
709 STATE OF OREGON CODA 0 0 0
710
711 OTHER STATE TAXES
712 UNEMPLOYMENT TAXES LABOR 0 0 0
713 HYDRO GENERATION KWH TAX E10 0 0 0
714 IRRIGATION-PIC E10 0 0 0
715
716 TOTAL TAXES OTHER THAN INCOME 0 0 0
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 20 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
717 TABLE 8-REGULATORY DEBITS&CREDITS
718 REGULATORY DEBITS/CREDITS
719 STATE OF IDAHO CIDA 0 0 0
720 STATE OF OREGON CODA 0 0 0
721
722 TOTAL REGULATORY DEBITS/CREDITS 0 0 0
723
724
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 21 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
725 TABLE 9-INCOME TAXES
726
727 410/411 NET PROVISION FOR DEFERRED INCOME TAXES
728 ACCOUNT#282-RELATED P101P 3,173,455 3,037,377 136,078
729 ACCOUNTS#190&#283-RELATED L 756 0 0 0
730 TOTAL NET PROVISION FOR DEFERRED INCOME TAXES 3,173,455 3,037,377 136,078
731
732 411.4-INVESTMENT TAX CREDIT ADJUSTMENT P101 P 73,978,000 70,805,818 3,172,182
733
734 SUMMARY OF INCOME TAXES
735
736 TOTAL FEDERAL INCOME TAX (76,254,057) (72,852,634) (3,401,423)
737
738 STATE INCOME TAX
739 STATE OF IDAHO (8,710,637) (8,299,779) (410,858)
740 STATE OF OREGON (144,998) (136,780) (8,218)
741 OTHER STATES (48,333) (45,593) (2,739)
742 TOTAL STATE INCOME TAXES (8,903,969) (8,482,153) (421,816)
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 22 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
743 TABLE 10-CALCULATION OF FEDERAL INCOME TAX
744 OPERATING REVENUES 16,352,937 16,352,937 0
745
746 OPERATING EXPENSES
747 OPERATION&MAINTENANCE 13,052,993 12,531,547 521,445
748 DEPRECIATION EXPENSE 10,193,992 9,762,533 431,459
749 AMORTIZATION OF LIMITED TERM PLANT 1,113,635 1,065,936 47,699
750 TAXES OTHER THAN INCOME 0 0 0
751 REGULATORY DEBITS/CREDITS 0 0 0
752 TOTAL OPERATING EXPENSES 24,360,620 23,360,016 1,000,604
753
754 BOOK-TAX ADJUSTMENT L 752 0 0 0
755
756 INCOME BEFORE TAX ADJUSTMENTS(NOI Before Interest) (8,007,683) (7,007,079) (1,000,604)
757
758 INCOME STATEMENT ADJUSTMENTS
759 INTEREST EXPENSE SYNCHRONIZATION L 354 25,426,280 24,326,349 1,099,932
760
761 NET OPERATING INCOME BEFORE TAXES (33,433,964) (31,333,428) (2,100,536)
762
763 TOTAL STATE INCOME TAXES(ALLOWED) (8,903,969) (8,482,153) (421,816)
764
765 NET FEDERAL INCOME AFTER STATE INCOME TAXES (24,529,995) (22,851,275) (1,678,720)
766
767 FEDERAL TAX AT21 PERCENT @ 21% (5,151,299) (4,798,768) (352,531)
768 OTHER CURRENT TAX ADJUSTMENTS L 767 0 0 0
769 PRIOR YEAR TAX ADJUSTMENT L 767 0 0 0
770
771 TOTAL FEDERAL INCOME TAX BEFORE OTHER ADJUSTMENTS (5,151,299) (4,798,768) (352,531)
772
773 OTHER TAX ADJUSTMENTS
774 ALLOWANCE FOR AFUDC P1o1P 0 0 0
775 FEDERAL INCOME TAX ADJUSTMENTS-PLANT P1o1P (14,898,848) (14,259,984) (638,864)
776 FEDERAL INCOME TAX ADJUSTMENTS-OTHER L 756 0 0 0
777 SUM OF OTHER ADJUSTMENTS (14,898,848) (14,259,984) (638,864)
778 FEDERAL TAX ON OTHER TAX ADJ AT 21 PERCENT @ 21% (3,128,758) (2,994,597) (134,161)
779 FEDERAL GENERAL BUSINESS CREDITS P101P 67,974,000 65,059,270 2,914,730
780
781 TOTAL FEDERAL INCOME TAX (76,254,057) (72,852,634) (3,401,423)
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 23 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
782 TABLE 11-OREGON STATE INCOME TAX
783
784 NET OPERATING INCOME BEFORE TAXES-OREGON L 761 (33,433,964) (31,333,428) (2,100,536)
785
786 ALLOWANCE FOR AFUDC P101P 0 0 0
787 STATE INCOME TAX ADJUSTMENTS-PLANT P101P (14,898,848) (14,259,984) (638,864)
788 STATE INCOME TAX ADJUSTMENTS-OTHER L 756 0 0 0
789 ADD: OTHER L 756 0 0 0
790
791 TOTAL STATE INCOME TAX ADJUSTMENTS-OREGON (14,898,848) (14,259,984) (638,864)
792
793 INCOME SUBJECT TO OREGON TAX (48,332,812) (45,593,412) (2,739,400)
794
795 IERCO TAXABLE INCOME E10 0 0 0
796 BONUS DEPRECIATION&OTHER OREGON ADJ P101P 0 0 0
797 OTHER L 756 0 0 0
798
799 TOTAL STATE TAXABLE INCOME-OREGON (48,332,812) (45,593,412) (2,739,400)
800 APPORTIONMENT FACTOR(0.045454550) @ 0.045454550 (2,196,946) (2,072,428) (124,518)
801 POST APPORTIONMENT M ITEMS L 756 0 0 0
802 TOTAL TAXABLE INCOME-OREGON (2,196,946) (2,072,428) (124,518)
803
804 OREGON TAX AT 6.6 PERCENT @ 6.60% (144,998) (136,780) (8,218)
805 LESS:INVESTMENT TAX CREDIT P101P 0 0 0
806
807 STATE INCOME TAX ALLOWED-OREGON (144,998) (136,780) (8,218)
808 ADD: OR CAT TAX L 785 0 0 0
809 PRIOR YEARS'TAX ADJUSTMENT L 785 0 0 0
810
811 STATE INCOME TAX PAID-OREGON (144,998) (136,780) (8,218)
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 24 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
812 TABLE 12-IDAHO STATE INCOME TAX
813
814 NET OPERATING INCOME BEFORE TAXES-IDAHO L 744 (33,433,964) (31,333,428) (2,100,536)
815
816 ALLOWANCE FOR AFUDC P101P 0 0 0
817 STATE INCOME TAX ADJUSTMENTS-PLANT P101P (14,898,848) (14,259,984) (638,864)
818 STATE INCOME TAX ADJUSTMENTS-OTHER L 756 0 0 0
819
820 INCOME SUBJECT TO IDAHO TAX (48,332,812) (45,593,412) (2,739,400)
821
822 IERCO TAXABLE INCOME E10 0 0 0
823 BONUS DEPRECIATION ADJUSTMENT P101P 0 0 0
824 OTHER L 756 0 0 0
825 TOTAL STATE TAXABLE INCOME-IDAHO (48,332,812) (45,593,412) (2,739,400)
826 APPORTIONMENT FACTOR(.965517241) @ 0.965517241 (46,666,163) (44,021,225) (2,644,938)
827 POST APPORTIONMENT SCHEDULE M L 756 0 0 0
828 TOTAL TAXABLE INCOME-IDAHO (46,666,163) (44,021,225) (2,644,938)
829 IDAHO TAX AT 5.8 PERCENT @5.80% (2,706,637) (2,553,231) (153,406)
830 LESS:INVESTMENT TAX CREDIT P101P 6,004,000 5,746,548 257,452
831
832 STATE INCOME TAX ALLOWED-IDAHO (8,710,637) (8,299,779) (410,858)
833 ADD: CURRENT TAX ADJUSTMENT L 829 0 0 0
834 PRIOR YEARS'TAX ADJUSTMENT 829 0 0 0
835 STATE INCOME TAX PAID-IDAHO (8,710,637) (8,299,779) (410,858)
836
837 OTHER STATE INCOME TAX
838 INCOME SUBJECT TO TAX (48,332,812) (45,593,412) (2,739,400)
839
840 IERCO TAXABLE INCOME E10 0 0 0
841 BONUS DEPRECIATION ADJUSTMENT P101P 0 0 0
842 OTHER L 756 0 0 0
843 TOTAL TAXABLE INCOME-OTHER STATES (48,332,812) (45,593,412) (2,739,400)
844 APPORTIONMENT FACTOR(1.0) (48,332,812) (45,593,412) (2,739,400)
845 POST APPORTIONMENT SCHEDULE M L 759 0 0 0
846 TAXABLE INCOME (48,332,812) (45,593,412) (2,739,400)
847 OTHER TAX AT 0.1 PERCENT @ 0.10% (48,333) (45,593) (2,739)
848 ADD:CURRENT YEAR'S TAX DEFICIENCY L 832 0 0 0
849 PRIOR YEARS'TAX ADJUSTMENT L 832 0 0 0
850 OTHER STATES'INCOME TAX PAID (48,333) (45,593) (2,739)
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 25 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
851 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
852 STEAM POWER GENERATION
853 OPERATION
854 500/SUPERVISION&ENGINEERING L 855-865 266,133 255,277 10,857
855 501/FUEL D10 2,559,614 2,455,198 104,416
856 502/STEAM EXPENSES
857 LABOR D10 1,607,750 1,542,164 65,586
858 OTHER D10 0 0 0
859 TOTAL ACCOUNT 502 1,607,750 1,542,164 65,586
860 505/ELECTRIC EXPENSES
861 LABOR D10 626,112 600,571 25,541
862 OTHER D10 0 0 0
863 TOTAL ACCOUNT 505 626,112 600,571 25,541
864 506/MISCELLANEOUS EXPENSES D10 3,352,418 3,215,661 136,757
865 507/RENTS D10 0 0 0
866 STEAM OPERATION EXPENSES 8,412,027 8,068,870 343,158
867
868 MAINTENANCE
869 510/SUPERVISION&ENGINEERING L 870-879 0 0 0
870 511 /STRUCTURES D10 658 631 27
871 512/BOILER PLANT
872 LABOR D10 3,983,710 3,821,200 162,510
873 OTHER D10 0 0 0
874 TOTAL ACCOUNT 512 3,983,710 3,821,200 162,510
875 513/ELECTRIC PLANT
876 LABOR D10 1,522,637 1,460,523 62,114
877 OTHER D10 0 0 0
878 TOTAL ACCOUNT513 1,522,637 1,460,523 62,114
879 514/MISCELLANEOUS STEAM PLANT D10 2,441,874 2,342,261 99,613
880 STEAM MAINTENANCE EXPENSES 7,948,879 7,624,615 324,264
881 TOTAL STEAM GENERATION EXPENSES 16,360,906 15,693,485 667,422
882
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 26 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
883 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
884 HYDRAULIC POWER GENERATION
885 OPERATION
886 535/SUPERVISION&ENGINEERING L 887-894 4,235,258 4,061,414 173,844
887 536/WATER FOR POWER E10 866,414 828,021 38,393
888 537/HYDRAULIC EXPENSES D10 6,262,192 6,006,734 255,458
889 538/ELECTRIC EXPENSES
890 LABOR D10 1,510,454 1,448,837 61,617
891 OTHER D10 0 0 0
892 TOTAL ACCOUNT 538 1,510,454 1,448,837 61,617
893 539/MISCELLANEOUS EXPENSES D10 3,401,219 3,262,471 138,748
894 540/RENTS D10 0 0 0
895 HYDRAULIC OPERATION EXPENSES 16,275,537 15,607,477 668,060
896
897 MAINTENANCE
898 541/SUPERVISION&ENGINEERING L 899-905 90,192 86,513 3,679
899 542/STRUCTURES D10 577,669 554,103 23,565
900 543/RESERVOIRS,DAMS&WATERWAYS D10 254,872 244,475 10,397
901 544/ELECTRIC PLANT
902 LABOR D10 1,799,397 1,725,993 73,404
903 OTHER D10 0 0 0
904 TOTAL ACCOUNT 544 1,799,397 1,725,993 73,404
905 545/MISCELLANEOUS HYDRAULIC PLANT D10 2,163,612 2,075,350 88,262
906 HYDRAULIC MAINTENANCE EXPENSES 4,885,742 4,686,434 199,307
907 TOTAL HYDRAULIC GENERATION EXPENSES 21,161,279 20,293,911 867,367
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 27 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
908 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
909 OTHER POWER GENERATION
910 OPERATION
911 546/SUPERVISION&ENGINEERING L 912-918 516,722 495,643 21,079
912 547/FUEL E10 0 0 0
913 548/GENERATING EXPENSES
914 LABOR D10 3,234,939 3,102,974 131,965
915 OTHER D10 0 0 0
916 TOTAL ACCOUNT 548 3,234,939 3,102,974 131,965
917 549/MISCELLANEOUS EXPENSES D10 370,607 355,488 15,118
918 550/RENTS D10 0 0 0
919 OTHER POWER OPER EXPENSES 4,122,267 3,954,105 168,162
920
921 MAINTENANCE
922 551/SUPERVISION&ENGINEERING L 923-928 0 0 0
923 552/STRUCTURES D10 43,046 41,290 1,756
924 553/GENERATING&ELECTRIC PLANT
925 LABOR D10 56,825 54,507 2,318
926 OTHER D10 0 0 0
927 TOTAL ACCOUNT 553 56,825 54,507 2,318
928 554/MISCELLANEOUS EXPENSES D10 690,424 662,259 28,165
929 OTHER POWER MAINT EXPENSES 790,295 758,056 32,239
930 TOTAL OTHER POWER GENERATION EXP 4,912,562 4,712,161 200,402
931
932 OTHER POWER SUPPLY EXPENSE
933 555.0/PURCHASED POWER E10 0 0 0
934 555.1/COGENERATION&SMALL POWER PROD
935 CAPACITY RELATED D10 0 0 0
936 ENERGY RELATED E10 0 0 0
937 TOTAL 555.1/CSPP 0 0
938 555/TOTAL 0 0
939 556/LOAD CONTROL&DISPATCHING EXPENSES D10 0 0 0
940 557/OTHER EXPENSES D10 4,495,330 4,311,949 183,381
941 TOTAL OTHER POWER SUPPLY EXPENSES 4,495,330 4,311,949 183,381
942
943 TOTAL PRODUCTION EXPENSES 46,930,078 45,011,506 1,918,572
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 28 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
944 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
945 TRANSMISSION EXPENSES
946 OPERATION
947 560/SUPERVISION&ENGINEERING L 157 2,380,639 2,283,524 97,115
948 561/LOAD DISPATCHING D12 3,053,979 2,929,396 124,583
949 562/STATION EXPENSES L 139 1,883,621 1,806,781 76,840
950 563/OVERHEAD LINE EXPENSES L 143+147+151 428,401 410,925 17,476
951 565/TRANSMISSION OF ELECTRICITY BY OTHERS E10 0 0 0
952 566/MISCELLANEOUS EXPENSES L 529 0 0 0
953 567/RENTS L 157 0 0 0
954 TOTAL TRANSMISSION OPERATION 7,746,639 7,430,625 316,014
955
956 MAINTENANCE
957 568/SUPERVISION&ENGINEERING L 157 90,949 87,239 3,710
958 569/STRUCTURES L 135 1,442,019 1,383,194 58,825
959 570/STATION EQUIPMENT L 139 2,327,169 2,232,236 94,934
960 571/OVERHEAD LINES L 143+147+151 865,811 830,491 35,320
961 573/MISCELLANEOUS PLANT L 157 3,520 3,376 144
962 TOTAL TRANSMISSION MAINTENANCE 4,729,468 4,536,536 192,932
963
964 TOTAL TRANSMISSION EXPENSES 12,476,107 11,967,161 508,946
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman,IIPA
Page 29 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE, DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
965 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
966 DISTRIBUTION EXPENSES
967 OPERATION
968 580/SUPERVISION&ENGINEERING L 186 2,995,909 2,864,017 131,892
969 581/LOAD DISPATCHING D60 4,166,909 4,009,091 157,818
970 582/STATION EXPENSES L 171 983,432 2,570,986 113,051
971 583/OVERHEAD LINE EXPENSES L 176+177 3,611,849 3,347,350 264,499
972 584/UNDERGROUND LINE EXPENSES L 178+179 1,372,655 1,352,120 20,535
973 585/STREET LIGHTING&SIGNAL SYSTEMS L 184 20,365 19,552 813
974 586/METER EXPENSES L 182 4,176,379 4,041,475 134,904
975 587/CUSTOMER INSTALLATIONS EXPENSE L 183 736,676 685,851 50,825
976 588/MISCELLANEOUS EXPENSES L 563 2,911,186 3,925,508 168,444
977 589/RENTS L 186 0 0 0
978 TOTAL DISTRIBUTION OPERATION 20,975,360 22,815,950 1,04Z781
979
980 MAINTENANCE
981 590/SUPERVISION&ENGINEERING L 186 9,353 8,941 412
982 591/STRUCTURES L167 0 0 0
983 592/STATION EQUIPMENT L 171 2,716,642 7,102,117 312,293
984 593/OVERHEAD LINES L 176+177 5,201,009 4,820,135 380,874
985 594/UNDERGROUND LINES L 178+179 304,799 300,240 4,560
986 595/LINE TRANSFORMERS L 180 25,793 24,370 1,423
987 596/STREET LIGHTING&SIGNAL SYSTEMS L 184 123,794 118,851 4,943
988 597/METERS L 182 678,112 656,208 21,904
989 598/MISCELLANEOUS PLANT L 186 79,964 76,444 3,520
990 TOTAL DISTRIBUTION MAINTENANCE 9,139,466 13,107,305 729,929
991 TOTAL DISTRIBUTION EXPENSES 30,114,827 35,923,254 1,772,710
992
993 CUSTOMER ACCOUNTING EXPENSES
994 901/SUPERVISION L 995 705,017 610,646 94,371
995 902/METER READING CW902 1,267,888 1,098,173 169,715
996 903/CUSTOMER RECORDS&COLLECTIONS CW903 9,731,713 9,412,221 319,492
997 904/UNCOLLECTIBLE ACCOUNTS CW904 0 0 0
998 905/MISC EXPENSES L 995-997 0 0 0
999 TOTAL CUSTOMER ACCOUNTING EXPENSES 11,704,618 11,121,040 583,577
1000
1001 CUSTOMER SERVICES&INFORMATION EXPENSES
1002 907/SUPERVISION L 1006 828,671 807,168 21,503
1003 908/CUSTOMER ASSISTANCE L 575 4,679,331 4,557,909 121,422
1004 908/ENERGY EFFICIENCY RIDER CIDA 0 0 0
1005 909/INFORMATION&INSTRUCTIONAL L 579 0 0 0
1006 910/MISCELLANEOUS EXPENSES L 1003+1005 308,799 300,787 8,013
1007 TOTAL CUST SERV&INFORMATN EXPENSES 5,816,801 5,665,863 150,938
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 30 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1008 TABLE 13-DEVELOPMENT OF LABOR RELATED ALLOCATOR
1009 ADMINISTRATIVE&GENERAL EXPENSES
1010 920/ADMINISTRATIVE&GENERAL SALARIES PTDCAS 53,511,744 51,207,971 2,303,773
1011 921/OFFICE SUPPLIES PTDCAS 228,890 219,036 9,854
1012 922/ADMIN&GENERAL EXPENSES TRANSFERRED-CR SUBEX 0 0 0
1013 923/OUTSIDE SERVICES PTDCAS 0 0 0
1014 924/PROPERTY INSURANCE 0
1015 PRODUCTION-STEAM L 121 0 0 0
1016 ALL RISK&MISCELLANEOUS P110P 378,934 363,090 15,844
1017
1018 925/INJURIES&DAMAGES LABOR 132,355 126,657 5,698
1019 926/EMPLOYEE PENSIONS&BENEFITS LABOR 0 0 0
1020 927/FRANCHISE REQUIREMENTS CIDA 0 0 0
1021 928/REGULATORY COMMISSION EXPENSES
1022 928.101/FERC ADMIN ASSESS&SECURITIES
1023 CAPACITY RELATED D10 0 0 0
1024 ENERGY RELATED E10 0 0 0
1025 928.101/FERC ORDER 472 E99 0 0 0
1026 928.101/FERC MISCELLANIOUS L RESREV 0 0 0
1027 928.102 FERC RATE CASE RESREV 0 0 0
1028 928.104/FERC OREGON HYDRO RESREV 0 0 0
1029 SEC EXPENSES L202 0 0 0
1030 928.202/IDAHO PUC -RATE CASE CIDA 0 0 0
1031 928.203/IDAHO PUC-OTHER CIDA 0 0 0
1032 928.301/OREGON PUC-FILING FEES CODA 0 0 0
1033 928.302/OREGON PUC-RATE CASE CODA 0 0 0
1034 928.303/OREGON PUC-OTHER CODA 0 0 0
1035 IPC/PUC JSS TRUE-UP ADJ PTD 0 0 0
1036 TOTAL ACCOUNT 928 0 0
1037 929/DUPLICATE CHARGES SUBEX 0 0 0
1038 930.1/GENERAL ADVERTISING RELAB 0 0 0
1039 930.2/MISCELLANEOUS EXPENSES PTDCAS 214,755 205,509 9,246
1040 931/RENTS L 200 0 0 0
1041 TOTAL ADM&GEN OPERATION 54,466,679 52,122,264 2,344,415
1042 PLUS:
1043 935/GENERAL PLANT MAINTENANCE P3908 1,038,440 993,912 44,528
1044 416/MERCHANDISING EXPENSE E10 0 0 0
1045 TOTAL OPER&MAINT EXPENSES 162,547,550 162,805,001 7,323,687
1046 TOTAL LABOR-RATIO(%) 104.66% 100.16% 4.51
1047
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 31 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1048 TABLE 14-ALLOCATION FACTORS
1049
1050 CAPACITY RELATED KW
1051 PRODUCTION RELATED COINCIDENT PEAKS @ GEN LEVEL D10 2,585,316 2,479,852 105,465
1052 SYSTEM TRANSMISSION SERVICE @ GENERATION LEVEL D11 2,585,316 2,479,852 105,465
1053 RETAIL TRANSMISSION SERVICE @ GENERATION LEVEL D12 2,585,316 2,479,852 105,465
1054 DISTRIBUTION SERVICE @ GENERATION LEVEL D60 2,431,714 2,339,615 92,099
1055
1056 ENERGY RELATED MWH
1057 GENERATION LEVEL(PSP) E10 16,783,429 16,039,716 743,713
1058 CUSTOMER LEVEL E99 15,740,718 15,039,426 701,292
1059
1060 CUSTOMER RELATED FACTORS
1061 902-CUSTOMER WEIGHTED CW902 1,819,788 1,576,198 243,590
1062 903-CUSTOMER WEIGHTED CW903 15,041,849 14,548,026 493,823
1063 904-CUSTOMER WEIGHTED CW904 2,751,851 2,564,962 186,889
1064 909-DIRECT ASSIGN-AVG.NO.CUST. DA909 610,567 590,862 19,705
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 32 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1065 TABLE 14-ALLOCATION FACTORS
1066
1067 DIRECT ASSIGNMENTS (red font denotes allocator comes from Plant Bc
1068 252-CUSTOMER ADVANCES DA252 13,139,360 13,043,126 96,234
1069 350-LAND&LAND RIGHTS DA350 0 0 0
1070 352-STRUCTURES&IMPROVEMENTS DA352 658 0 658
1071 353-STATION EQUIPMENT DA353 111,594 75,100 36,494
1072 354-TOWERS&FIXTURES DA354 0 0 0
1073 355-POLES&FIXTURES DA355 33,842 0 33,842
1074 356-OVERHEAD CONDUCTORS&DEVICES DA356 26,495 1,189 25,306
1075 359-ROADS&TRAILS DA359 0 0 0
1076 360LAND&LAND RIGHTS ACCT360 7,818,143 7,549,162 268,981
1077 360LAND&LAND RIGHTS-CIAC ACCT360CIAC 430,656 430,355 301
1078 361-STRUCTURES&IMPROVEMENTS ACCT361 52,245,201 49,776,238 2,468,963
1079 361-STRUCTURES&IMPROVEMENTS-CIAC ACCT361CIAC 8,009,324 7,447,616 561,708
1080 362-STATION EQUIPMENT ACCT362 300,357,806 287,706,828 12,650,978
1081 362-STATION EQUIPMENT-CIAC ACCT362CIAC 38,463,951 34,892,876 3,571,075
1082 364-POLES,TOWERS&FIXTURES-NET DA364 313,204,206 288,748,305 24,455,901
1083 365-OVERHEAD CONDUCTORS&DEVICES-NET DA365 155,253,318 146,384,826 8,868,492
1084 366-UNDERGROUND CONDUIT-NET DA366 52,785,315 51,958,505 826,810
1085 367-UNDERGROUND CONDUCTORS&DEVICES-NET DA367 318,155,073 313,429,461 4,725,612
1086 368-LINE TRANSFORMERS DA368 704,959,938 666,063,582 38,896,356
1087 369-DIRECT ASSIGNMENT DA369 67,920,301 65,262,678 2,657,623
1088 370-METERS DA370 112,940,727 109,292,546 3,648,181
1089 371-INSTALLATIONS ON CUSTOMER PREMISES-NET DA371 4,931,439 4,591,211 340,228
1090 373-STREET LIGHTING SYSTEMS-NET DA373 5,706,749 5,478,881 227,868
1091 451-REVENUE-MISCELLANEOUS SERVICE DA451 4,936,204 4,890,357 45,847
1092 454-REVENUE-FACILITIES CHARGE DA454 10,470,031 10,041,240 428,792
1093 908-OTHER CUSTOMER ASSISTANCE DA908 6,971,635 6,790,730 180,904
1094 440-RETAIL SALES REVENUE RETREV 5,491,025 5,491,025 0
1095 447-WHOLESALE SALES REVENUE RESREV 0 0 0
1096 456-REVENUE-STANDBY SERVICE DASTNBY 1 1 0
1097 440-REVENUE OFFSET FOR PLANT ADDITIONS DAREV 1 1 0
1098 IDAHO CIDA 1 1 0
1099 OREGON CODA 1 0 1
1100 NET TO GROSS TAX MULTIPLIER DA990 1.347 1.347 1.347
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 33 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1101 TABLE 14-ALLOCATION FACTORS
1102
1103 INTERNALLY DEVELOPED ALLOCATION FACTORS
1104 PLANT-PROD,TRANS&DIST PTD 484,458,289 463,684,681 20,773,608
1105 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS PTDCAS 114,623,568 109,688,825 4,934,743
1106 PLANT-HYDRO,OTHER,TSUBS,DSUBS&GP P110P 195,937,960 187,745,254 8,192,706
1107 PLANT-GEN PLT(390,391,397&398) P3908 15,050,372 14,405,011 645,361
1108 PLANT-PROD,TRANS,DIST&GEN P101P 526,914,426 504,320,295 22,594,131
1109 O&M-PROD,TRANS,DIST,CUST ACCT&CSIS SUBEX 8,742,252 8,406,285 335,967
1110 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS RELAB 195,937,960 187,745,254 8,192,706
1111 LAB-ALL LABOR WITHOUT 925-6 "CIRC LABOR 168,743,137 161,478,922 7,264,215
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 34 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1112 TABLE 15-ALLOCATION FACTORS-RATIOS
1113
1114 CAPACITY RELATED KW
1115 PRODUCTION RELATED COINCIDENT PEAKS @ GEN LEVEL D10 100.00% 95.92% 4.08%
1116 SYSTEM TRANSMISSION SERVICE @ GENERATION LEVEL D11 100.00% 95.92% 4.08%
1117 RETAIL TRANSMISSION SERVICE @ GENERATION LEVEL D12 100.00% 95.92% 4.08%
1118 DISTRIBUTION SERVICE @ GENERATION LEVEL D60 100.00% 96.21% 3.79%
1119
1120 ENERGY RELATED MWH
1121 GENERATION LEVEL(PSP) E10 100.00% 95.57% 4.43%
1122 CUSTOMER LEVEL E99 100.00% 95.54% 4.46%
1123
1124 CUSTOMER RELATED FACTORS
1125 369-DIRECT ASSIGNMENT DA369 100.00% 96.09% 3.91%
1126 370-METERS DA370 100.00% 96.77% 3.23%
1127 902-CUSTOMER WEIGHTED CW902 100.00% 86.61% 13.39%
1128 903-CUSTOMER WEIGHTED CW903 100.00% 96.72% 3.28%
1129 904-CUSTOMER WEIGHTED CW904 100.00% 93.21% 6.79%
1130 909-DIRECT ASSIGN-AVG.NO.CUST. DA909 100.00% 96.77% 3.23%
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 35 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1131 TABLE 15-ALLOCATION FACTORS-RATIOS
1132
1133 DIRECT ASSIGNMENTS
1134 252-CUSTOMER ADVANCES DA252 100.00% 99.27% 0.73%
1135 350-LAND&LAND RIGHTS DA350 #DIV/0I #DIV/0! #DIV/0!
1136 352-STRUCTURES&IMPROVEMENTS DA352 100.00% 0.00% 100.00%
1137 353-STATION EQUIPMENT DA353 100.00% 67.30% 32.70%
1138 354-TOWERS&FIXTURES DA354 #DIV/0I #DIV/0! #DIV/0!
1139 355-POLES&FIXTURES DA355 100.00% 0.00% 100.00%
1140 356-OVERHEAD CONDUCTORS&DEVICES DA356 100.00% 4.49% 95.51%
1141 359-ROADS&TRAILS DA359 #DIV/0I #DIV/0! #DIV/0!
1142 360LAND&LAND RIGHTS-DA DA360 100.00% 96.56% 3.44%
1143 360LAND&LAND RIGHTS-CIAC DA360C 100.00% 99.93% 0.07%
1144 361-STRUCTURES&IMPROVEMENTS-DA DA361 100.00% 95.27% 4.73%
1145 361-STRUCTURES&IMPROVEMENTS-CIAC DA361C 100.00% 92.99% 7.01%
1146 362-STATION EQUIPMENT-DA DA362 100.00% 95.79% 4.21%
1147 362-STATION EQUIPMENT-CIAC DA362C 100.00% 90.72% 9.28%
1148 364-POLES,TOWERS&FIXTURES-NET DA364 100.00% 92.19% 7.81%
1149 365-OVERHEAD CONDUCTORS&DEVICES-NET DA365 100.00% 94.29% 5.71%
1150 366-UNDERGROUND CONDUIT-NET DA366 100.00% 98.43% 1.57%
1151 367-UNDERGROUND CONDUCTORS&DEVICES-NET DA367 100.00% 98.51% 1.49%
1152 368-LINE TRANSFORMERS DA368 100.00% 94.48% 5.52%
1153 371-INSTALLATIONS ON CUSTOMER PREMISES-NET DA371 100.00% 93.10% 6.90%
1154 373-STREET LIGHTING SYSTEMS-NET DA373 100.00% 96.01% 3.99%
1155 451-REVENUE-MISCELLANEOUS SERVICE DA451 100.00% 99.07% 0.93%
1156 454-REVENUE-FACILITIES CHARGE DA454 100.00% 95.90% 4.10%
1157 908-OTHER CUSTOMER ASSISTANCE DA908 100.00% 97.41% 2.59%
1158 440-RETAIL SALES REVENUE RETREV 100.00% 100.00% 0.00%
1159 447-WHOLESALE SALES REVENUE RESREV #DIV/0I #DIV/0! #DIV/0!
1160 456-REVENUE-STANDBY SERVICE DASTNBY 100.00% 100.00% 0.00%
1161 440-REVENUE OFFSET FOR PLANT ADDITIONS DAREV 100.00% 100.00% 0.00%
1162 IDAHO CIDA 100.00% 100.00% 0.00%
1163 OREGON CODA 100.00% 0.00% 100.00%
1164 NET TO GROSS TAX MULTIPLIER DA990 1.347 1.347 1.347
2024

Exhibit No.206
IDAHO POWER COMPANY Case No.IPC-E-24-07
JURISDICTIONAL SEPARATION STUDY L.Kaufman, off
Page 36 of 36
IDAHO REVENUE REQUIREMENT-INCREMENTAL IIPA RATE BASE,DEPRECIATION EXPENSE, LABOR,and REVENUE
FOR THE TEST YEAR ENDING DECEMBER 31,2024
2 ALLOC/ TOTAL IDAHO
3 DESCRIPTION SOURCE SYSTEM RETAIL OTHER
1165 TABLE 15-ALLOCATION FACTORS-RATIOS
1166
1167 INTERNALLY DEVELOPED ALLOCATION FACTORS
1168 PLANT-PROD,TRANS&DIST PTD 100.00% 95.71% 4.29%
1169 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS PTDCAS 100.00% 95.69% 4.31%
1170 PLANT-HYDRO,OTHER,TSUBS,DSUBS&GP P110P 100.00% 95.82% 4.18%
1171 PLANT-GEN PLT(390,391,397&398) P3908 100.00% 95.71% 4.29%
1172 PLANT-PROD,TRANS,DIST&GEN P101 P 100.00% 95.71% 4.29%
1173 O&M-PROD,TRANS,DIST,CUST ACCT&CSIS SUBEX 100.00% 96.16% 3.84%
1174 LAB-PROD,TRANS,DIST,CUST ACCT&CSIS RELAB 100.00% 95.82% 4.18%
1175 LAB-ALL LABOR WITHOUT 925-6 "CIRC" LABOR 100.00% 95.70% 4.30%
2024