202503142024 DSM Annual Report Supplemental 1.pdf

� ' • •
a .
i M
DEM DO
MA ENT
UAL REPORT
Supplement
March 15, 2025

Supplement 1: Cost-Effectiveness
TABLE OF CONTENTS
Supplement 1: Cost-Effectiveness................................................................................................. 1
Goals ....................................................................................................................................... 1
Methodology...........................................................................................................................2
Assumptions............................................................................................................................3
ConservationAdder...........................................................................................................5
Net-to-Gross......................................................................................................................6
Results.....................................................................................................................................7
Non-Cost-Effective Programs ............................................................................................8
Sector and Portfolio Cost-Effectiveness ............................................................................9
ExceptionRequests .........................................................................................................10
2024 DSM Detailed Expenses by Program.......................................................................11
2024 Demand Response Programs..................................................................................15
Cost-Effectiveness Tables by Program.......................................................................................... 16
Educational Distributions......................................................................................................17
Heating & Cooling Efficiency Program...................................................................................19
Home Energy Report Program ..............................................................................................22
Multifamily Energy Efficiency Program .................................................................................23
RebateAdvantage.................................................................................................................26
Residential New Construction Program ................................................................................28
Weatherization Assistance for Qualified Customers (Idaho).................................................30
Weatherization Assistance for Qualified Customers (Oregon)..............................................31
Weatherization Solutions for Eligible Customers..................................................................32
CustomProjects....................................................................................................................33
NewConstruction .................................................................................................................37
Retrofits ................................................................................................................................42
SmallBusiness Lighting .........................................................................................................50
Irrigation Efficiency Rewards.................................................................................................52
Demand-Side Management 2024 Annual Report Page i

Supplement 1:Cost-Effectiveness
LIST OF TABLES
Table 1. Cost-effectiveness summary by energy efficiency program 2024 ...............................8
Table 2. 2024 non-cost-effective measures............................................................................11
Table 3. 2024 DSM detailed expenses by program (dollars)...................................................12
Table 4. 2024 Demand response program and portfolio $ per kW year.................................16
Page ii Demand-Side Management 2024 Annual Report

Supplement 1:Cost-Effectiveness
SUPPLEMENT 1: COST-EFFECTIVENESS
Idaho Power considers cost-effectiveness of primary importance in the design, implementation,
and tracking of energy efficiency and demand response programs. Prior to the actual
implementation of new measures or programs, Idaho Power performs a preliminary analysis to
assess whether a potential program design or measure will be cost-effective. Incorporated in
the analysis are inputs from various sources that use the most current and reliable
information available.
When possible, Idaho Power leverages the experiences of other utilities in the region and/or
throughout the country to help identify specific program parameters. This is accomplished
through discussions with other utilities' program managers and researchers. Idaho Power also
uses electric industry research organizations, such as E Source, Northwest Energy Efficiency
Alliance (NEEA), Regional Emerging Technology Advisory Committee (RETAC), the Consortium
for Energy Efficiency (CEE), American Council for an Energy-Efficient Economy (ACEEE),
and Advanced Load Control Alliance (ALCA) to identify similar programs and their results.
Additionally, Idaho Power relies on the results of program impact evaluations and
recommendations from consultants.
Goals
Idaho Power's goal is for all energy efficiency programs to have benefit/cost (B/C) ratios greater
than 1.0 for the utility cost test (UCT) in Idaho, and the total resource cost (TRC) test in Oregon,
at the program and measure level. In addition, Idaho Power looks at both the UCT and TRC,
as well as the participant cost test (PCT) at the program and measure level, where appropriate.
Each cost-effectiveness test provides a different perspective, and Idaho Power believes each
test provides value when evaluating program performance. In 2020, Idaho Power transitioned to
the UCT as the primary cost-effectiveness test in Idaho as directed by the Idaho Public Utilities
Commission (IPUC) in Order No. 34503. Programs and measures offered in Oregon must still
use the TRC as the primary cost-effectiveness test as directed by the Public Utility Commission
of Oregon (OPUC) in Order No. 94-590. The company will continue calculating the UCT, TRC,
and PCT because each perspective can help inform the company and stakeholders about the
effectiveness of a particular program or measure.
Idaho Power's goal is for all demand response programs is to minimize or delay the need to
build new supply-side resources. Unlike energy efficiency programs or supply-side resources,
demand response programs must acquire and retain participants each year to maintain
deployable demand-reduction capacity for the company.
When an existing energy efficiency program or measure is not cost-effective or is expected to
become not cost-effective from either the UCT perspective in Idaho or the TRC perspective in
Demand-Side Management 2024 Annual Report Page 1

Supplement 1:Cost-Effectiveness
Oregon, Idaho Power works with the Energy Efficiency Advisory Group (EEAG) to get additional
input about next steps. The company demonstrates why the non-cost-effective measures or
programs were implemented, or continue to be offered, and communicates the steps the
company plans to take to improve cost-effectiveness or end the offering. This aligns with the
expectations of the IPUC and OPUC.
In OPUC Order No. 94-590, issued in UM 551, the OPUC outlines specific cost-effectiveness
guidelines for energy efficiency measures and programs managed by program administrators.
The OPUC expects that measures and programs offered in Oregon pass the TRC test. If Idaho
Power determines a program or measure is not cost-effective but meets one or more of the
exceptions set forth by Order No. 94-590, the company files an exceptions request with the
OPUC to continue offering the measure or program within its Oregon service area.
Non-cost-effective measures and programs may be offered by a utility if they meet one or more
of the following additional conditions specified by Section 13 of OPUC Order No. 94-590:
A. The measure produces significant non-quantifiable non-energy benefits (NEB)
B. Inclusion of the measure will increase market acceptance and is expected to lead to
reduced cost of the measure
C. The measure is included for consistency with other demand-side management (DSM)
D. programs in the region
E. Inclusion of the measure helps increase participation in a cost-effective program
F. The package of measures cannot be changed frequently, and the measure will be cost-
effective during the period the program is offered
G. The measure or package of measures is included in a pilot or research project intended
to be offered to a limited number of customers
H. The measure is required by law or is consistent with OPUC policy and/or direction
For operational and administrative efficiency, Idaho Power endeavors to offer identical
programs in both its Oregon and Idaho jurisdictions; however, due to the different primary cost-
effectiveness tests in each state, measures may not be offered in both states.
Methodology
For its cost-effectiveness methodology, Idaho Power relies on the Electric Power Research
Institute (EPRI) End Use Technical Assessment Guide (TAG); the California Standard Practice
Manual and its subsequent addendum; the National Action Plan for Energy Efficiency's (NAPEE)
Understanding Cost Effectiveness of Energy Efficiency Programs: Best Practices,Technical
Methods,and Emerging Issues for Policy-Makers.
Page 2 Demand-Side Management 2024 Annual Report

Supplement 1:Cost-Effectiveness
For energy efficiency programs, each program's cost-effectiveness is reviewed annually from a
one-year perspective. The annual energy-savings benefit value is summed over the life of the
measure or program and is discounted to reflect 2024 dollars.
Idaho Power determines cost-effectiveness for its demand response programs using the
approved method for valuing demand response under IPUC case IPC-E-21-32 (Order No. 35336)
and OPUC ADV 1355/Advice No. 21-12. The avoided cost calculation for demand response
programs is as follows:
(Levelized Fixed Costs—Additional Benefits) x Effective Load Carrying Capacity (ELCC) of Annual
DR Capacity Compared to Proxy Resource = $ per kW year DR Avoided Costs
Each of the three components have been updated:
1. From the 2023 Integrated Resource Plan (IRP),the 2024 levelized fixed cost value of a
Simple-Cycle Combustion Turbine (SCCT) was determined to be $145.94 per kW
per year.
2. From the 20231RP, to determine the additional ancillary benefits provided by the SCCT
compared to demand response, an analysis was performed where demand response
was replaced with an equivalent SCCT and the fixed costs of the SCCT were removed
from the model. The analysis resulted in additional SCCT benefits of$1.66 per kW
per year.
3. The updated ELCC of approximately 323 MW of demand response capacity compared to
a SCCT using 20231RP assumptions is 43.24%.
Assumptions
Idaho Power relies on third-party research to obtain savings and cost assumptions for various
measures. These assumptions are routinely reviewed internally and with EEAG and updated as
new information becomes available. For many of the residential and irrigation measures, savings
and costs were derived from either the Regional Technical Forum (RTF) or the Idaho Power
Energy Efficiency Potential Study conducted by Applied Energy Group (AEG).
The RTF regularly reviews, evaluates, and recommends eligible energy efficiency measures and
provides the estimated savings and costs associated with those measures. As the RTF updates
these savings and cost assumptions, Idaho Power applies them to current program offerings
and assesses the need to make any program changes. Idaho Power staff participates in the RTF
by attending monthly meetings and contributing to various sub-committees. Depending on the
workbook referenced, data from the RTF is in either 2012 or 2016 dollars and must be escalated
to 2024 dollars. For costs in 2012 dollars, the costs are escalated by 32.9%. For costs in 2016
Demand-Side Management 2024 Annual Report Page 3

Supplement 1:Cost-Effectiveness
dollars, the costs are escalated by 24.5%. These percentages are provided by the RTF in
workbook RTFStandardlnformationWorkbook v4 8.xlsx.
Idaho Power uses a technical reference manual (TRM) developed by ADM Associates, Inc. for the
savings and cost assumptions in the Commercial and Industrial (C&I) Energy Efficiency Program's
New Construction and Retrofits options and the Multifamily Energy Efficiency Program. In 2020,
the company began the process to update the assumptions in the C&I TRM based on the 2018
International Energy Conservation Code (IECC). The updated C&I TRM is the source for most
prescriptive savings values for the New Construction and Retrofits options in the C&I Energy
Efficiency program and have been implemented as of mid-2021. In 2023, Idaho Power
contracted with ADM Associates to create a Multifamily TRM.
Idaho Power also relies on other sources for savings and cost assumptions, such as the
Northwest Power and Conservation Council (NWPCC), Northwest Energy Efficiency Alliance
(NEEA), the Database for Energy Efficiency Resources (DEER), the Energy Trust of Oregon (ETO),
the Bonneville Power Administration (BPA), third-party consultants, and other regional utilities.
Occasionally, Idaho Power will also use internal engineering estimates and calculations for
savings and costs based on information gathered from previous projects.
The company freezes savings assumptions when the budgets and goals are established for the
next calendar year unless a code changes, a standard changes, or program updates necessitate
a need to use updated savings. These assumptions are discussed in more detail in the cost-
effectiveness sections for each program in the Demand-Side Management 2024 Annual Report.
Generally, the 2024 energy savings reported for most programs will use the assumptions set at
the beginning of the year. One exception was regarding the lighting savings assumption.
The remaining inputs used in the cost-effectiveness calculations are obtained from the IRP
process. Idaho Power's 2023 IRP was acknowledged by the IPUC under case IPC-E-23-23 on June
18, 2024, and with the OPUC under case LC 84 on August 26, 2024. The 2023 IRP is the source
for all financial and cost-effectives analysis for the 2024 energy efficiency programs. As noted
earlier, the 2023 IRP is also used to determine the cost-effectiveness threshold for the demand
response programs.
On September 29, 2023, Idaho Power filed its 2023 IRP with the IPUC under case IPC-E-23-23
and with the OPUC under case LC 84. At the EEAG meeting on August 17, 2023, Idaho Power
presented its proposal to use avoided costs from the most recently "filed" IRP rather than the
most recently "acknowledged" IRP for DSM program planning.The intent of this shift is to
reduce lag time between when the avoided costs are updated and used for program planning
and cost-effectiveness evaluations.Appendix C—Technical Appendix of Idaho Power's 2023 IRP
contains the financial assumptions— such as discount rate, escalation rate and line losses--used
in the energy efficiency cost-effectiveness analysis. DSM avoided costs vary by season and time
Page 4 Demand-Side Management 2024 Annual Report

Supplement 1:Cost-Effectiveness
of day and are applied to an end-use load shape to obtain the value of a particular measure or
program. DSM avoided energy costs are based on both the projected fuel costs of a peak-load
serving resource and forward electricity prices as determined by Idaho Power's power supply
model, AURORAxmp° Electric Market Model. The avoided capital cost of capacity is based on a
gas-fired, simple-cycle turbine. Transmission and distribution (T&D) benefits are also included in
the cost-effectiveness analyses.
As recommended by the NAPEE's Understanding Cost-Effectiveness of Energy Efficiency
Programs, Idaho Power's weighted average cost of capital (WACC) of 7.12% is used to discount
future benefits and costs to today's dollars. Once the DSM avoided costs and load shapes are
applied to the annual
kWh savings of a measure or program, the WACC is used to calculate the net present value
(NPV) of the annual benefit for the UCT and TRC test B/C ratios. However, determining the
appropriate discount rate for participant cost and benefits is difficult because of the variety of
potential discount rates that can be used by participants. Because the participant benefit is
based on the anticipated bill savings of the customer, Idaho Power believes an alternate
discount rate in place of the WACC is appropriate.
The participant bill savings are based on Idaho Power's 2023 average customer segment rate
and are not escalated. The participant bill savings are discounted using a real discount rate of
4.405%, which is based on the 2023 IRP's WACC of 7.12% and an escalation rate of 2.6%. The
real discount rate is used to calculate the NPV of any participant benefits or costs for the PCT or
ratepayer impact measure (RIM) B/C ratios. The formula to calculate the real discount rate is as
follows:
((1 +WACC)_ (1 + Escalation))— 1 = Real
Line-loss percentages are applied to the metered-site energy savings to find the energy savings
at the generation level. The Demand-Side Management 2024 Annual Report shows the
estimated electrical savings at the customer meter level. Cost-effectiveness analyses are based
on generation-level energy savings. The demand response program reductions are reported at
the generation level with the line losses. For the cost-effectiveness calculations of the energy
efficiency programs, the system line-loss factor of 6.0%and the summer peak line-loss factor of
6.5%from the 20231RP were utilized. The line-loss percentages were re-evaluated in
preparation for the 20231RP.
Conservation Adder
The Pacific Northwest Electric Power Planning and Conservation Act (Northwest Power Act)
states the following:
Demand-Side Management 2024 Annual Report Page 5

Supplement 1:Cost-Effectiveness
...any conservation or resource shall not be treated as greater than that of any
non-conservation measure or resource unless the incremental system cost of
such conservation or resource is in excess of 110 per centum of the
incremental system cost of the non-conservation measure or resource.
As a result of the Northwest Power Act, most utilities in the Pacific Northwest
add a 10%conservation adder in energy efficiency cost-effectiveness analyses.
In OPUC Order No. 94-590, the OPUC states:
We support the staff's position that the effect of conservation in reducing
uncertainty in meeting load growth is included in the ten percent cost adder
and that no separate adjustment is necessary.
Additionally, in IPUC Order No. 32788 in Case No. GNR-E-12-01, "Staff noted that Rocky
Mountain Power and Avista use a 10%conservation adder when calculating the cost-
effectiveness of all their DSM programs." Staff recommended the utilities have the option to
use a 10% adder, and the IPUC agreed with the recommendation to allow utilities to use the
10% adder in the cost-effectiveness analyses for low-income programs.
After reviewing the practices of other utilities in the Pacific Northwest, as well as the OPUC
Order No. 94-590 and IPUC Order 32788, Idaho Power applies the 10% conservation adder in all
energy efficiency measure and program cost-effectiveness analyses when calculating the TRC
test.
Net-to-Gross
Net-to-gross(NTG), or net-of-free-ridership(NTFR), is defined by NAPEE's Understanding
Cost-Effectiveness of Energy Efficiency Programs as a ratio that does the following:
Adjusts the impacts of the programs so that they only reflect those energy
efficiency gains that are the result of the energy efficiency program.
Therefore, the NTG deducts energy savings that would have been achieved
without the efficiency program (e.g., 'free-riders') and increases savings for
any'spillover' effect that occurs as an indirect result of the program. Since the
NTG attempts to measure what the customers would have done in the
absence of the energy efficiency program, it can be difficult to determine
precisely.
Capturing the effects of Idaho Power's energy efficiency efforts on free-ridership and spillover
is difficult. Due to the uncertainty surrounding NTG percentages, Idaho Power used an NTG of
100%for nearly all measure and program cost-effectiveness analyses.
Page 6 Demand-Side Management 2024 Annual Report

Supplement 1:Cost-Effectiveness
Sensitivity analyses are conducted to show what the minimum NTG percentage needs to be for
a program to remain (or become) cost-effective from either the TRC or UCT perspective.These
NTG percentages are shown in the program cost-effectiveness pages of this supplement.
Results
Idaho Power calculates cost-effectiveness on a program basis and, where relevant, a measure
basis.As part of Supplement 1:Cost-Effectiveness and where applicable, Idaho Power publishes
the
cost-effectiveness by measure, the PCT and RIM test at the program level, the assumptions
associated with cost-effectiveness, and the sources and dates of metrics used in the cost-
effectiveness calculation.
The B/C ratio from the participant cost perspective is not calculated for the following programs:
Educational Distributions, Home Energy Report Program, Shade Tree Program, Weatherization
Assistance for Qualified Customers(WAQC) in Idaho and Oregon, and Weatherization Solutions
for Eligible Customers. These programs have few or no participant-related costs. For energy
efficiency programs, the cost-effectiveness analyses do not assume ongoing participant costs.
However, anticipated future costs are used to develop the life-cycle cost-effectiveness analysis
for the Home Energy Report Program.
This supplement contains annual cost-effectiveness metrics for each program using actual
information from 2024 and includes results of the UCT, TRC, PCT, and RIM. Current customer
energy rates are used in the calculation of the B/C ratios from a PCT and RIM perspective. Rate
increases are not forecasted or escalated. A summary of the cost-effectiveness by program can
be found in Table 1.
Demand-Side Management 2024 Annual Report Page 7

_,`ANllIlliI
Supplement 1:Cost-Effectiveness
Table 1. Cost-effectiveness summary by energy efficiency program 2024
Ratepayer Impact
Program/Sector UCT TRC Measure(RIM) PCT
Educational Distributions............................................................. 2.31 2.69 0.51 n/a
Heating&Cooling Efficiency Program.......................................... 0.95 0.39 0.34 0.93
Home Energy Report Program...................................................... 1.31 1.44 0.41 n/a
Multifamily Energy Efficiency Program........................................ 1.16 0.75 0.37 2.14
Rebate Advantage........................................................................ 1.16 0.47 0.28 1.64
Residential New Construction Program....................................... 1.04 1.09 0.29 3.20
Shade Tree Project'...................................................................... - - - -
Weatherization Assistance for Qualified Customers(Idaho)........ 0.16 0.22 0.11 n/a
Weatherization Assistance for Qualified Customers(Oregon) 0.06 0.20 0.05 n/a
Weatherization Solutions for Eligible Customers......................... 0.14 0.21 0.10 n/a
Residential Energy Efficiency Sector .......................................... 1.25 0.95 0.39 3.37
Commercial and Industrial Energy Efficiency Program
Custom Projects...................................................................... 2.21 0.91 0.71 1.18
New Construction................................................................... 2.46 2.32 0.70 3.06
Retrofits.................................................................................. 1.96 0.96 0.70 1.20
Small Business Lighting Program.................................................. 0.25 0.35 0.20 1.89
Commercial/Industrial Energy Efficiency Sector......................... 2.22 1.12 0.71 1.44
Irrigation Efficiency Rewards........................................................ 1.65 3.86 0.66 4.04
Irrigation Energy Efficiency Sector ............................................. 1.65 3.86 0.66 4.04
Energy Efficiency Portfolio'......................................................... 1.72 1.64 0.62 2.18
'Program closed in 2024,cost-effectiveness not calculated.
z Residential sector cost-effectiveness excludes WAQC benefits and costs.If included,the UCT,TRC,RIM,and PCT would be 0.88,0.71,0.34,
and 2.73,respectively.
3Irrigation Energy Efficiency Sector cost-effectiveness ratios include savings and participant costsfrom Green Motors Rewinds.
Portfolio cost-effectiveness excludes WAQC benefits and costs.If included,the UCT,TRC,RIM,and PCT would be 1.63,1.59,0.60,and 2.16,
respectively.
Non-Cost-Effective Programs
In 2024, most of Idaho Power's energy efficiency programs were cost-effective from the UCT
perspective,except for Heating&Cooling Efficiency,Small Business Lighting, and the two
weatherization programs for income-qualified customers (Table 1).
The Heating & Cooling Efficiency Program had a UCT of 0.95 and TRC of 0.39. The program's
overall cost-effectiveness was impacted by the decline in participation from 1,035 participants
in 2023 to 622 in 2024, a decrease of 40.3%. As a result, the program savings decreased by
21.2% in 2024. Despite the lower savings, the UCT ratio increased from 0.94 in 2023 to 0.95 in
2024. This increase was driven largely by modifications made to several of the program's
incentives. The updated avoided costs from the 2023 IRP also benefited most measures in
the program.
Page 8 Demand-Side Management 2024 Annual Report

Supplement 1:Cost-Effectiveness
Small Business Lighting had a UCT of 0.25 and TRC of 0.35. Nine projects were completed in
2024, driving 22,967 kWh of savings. The program was not expected to be cost-effective in
2024 due to its launch being in the final quarter of the program year. The company is expecting
participation to increase and for the program to become cost-effective for the 2025
program year.
In 2024, Idaho Power began separating its cost-effectiveness reporting for the WAQC program
by state (Idaho and Oregon). WAQC Idaho had a UCT Ratio of 0.16 and a TRC of 0.22,
which includes the savings and costs associated with re-weatherization. Excluding re-
weatherization, the program has a UCT ratio of 0.17 and TRC ratio of 0.22. The UCT and TRC
ratios for re-weatherization in Idaho are 0.07 and 0.08, respectively. WAQC Oregon had a UCT
Ratio of 0.06 and TRC of 0.20. Weatherization Solutions for Eligible Customers had a UCT of
0.14 and TRC of 0.21
To calculate the cost-effectiveness for the income-qualified weatherization programs, Idaho
Power adopted the following IPUC staff recommendations from Case No. GNR-E-12-01:
• Applied a 100% NTG.
• Claimed 100%of energy savings for each project.
• Included indirect administrative overhead costs.The overhead costs of 5.152%were
calculated from the $2,069,530 of indirect program expenses divided by the total DSM
expenses of
• $40,166,589, as shown in Appendix 3 of the Demand-Side Management 2024 Annual
Report.
• Applied the 10%conservation preference adder.
• Amortized evaluation expenses over a three-year period.
• Claimed one dollar of NEBs for each dollar of utility and federal funds invested in health,
safety, and repair measures.
While the WAQC and Weatherization Solutions for Eligible Customers remain not cost-effective,
Idaho Power will continue to offer the programs to the company's limited-income customers on
an ongoing basis, unless the Idaho and Oregon commissions direct otherwise. Idaho Power will
also continue to consult with EEAG and the weatherization managers at the Community Action
Partnerships to look for ways to improve the programs' cost-effectiveness.
Sector and Portfolio Cost-Effectiveness
The sector cost-effectiveness ratios include all the benefits and costs associated with programs
that produce quantifiable energy savings.The portfolio cost-effectiveness is the sum of all
energy efficiency activities, including those that do not have savings associated, such as
overhead expenses. For 2024, the commercial and industrial sector had a UCT of 2.22 and TRC
Demand-Side Management 2024 Annual Report Page 9

Supplement 1:Cost-Effectiveness
of 1.12, and irrigation sector had a UCT of 1.65 and TRC of 3.86. The residential portfolio cost-
effectiveness was calculated with and without the benefits associated with WAQC. While the
program provides real savings to customers that would otherwise be unable to afford to
weatherize their home, it remains not cost-effective. Presenting the cost-effectiveness of the
residential sector with and without WAQC remains consistent with how other Idaho utilities
present their sector and portfolio cost-effectiveness results.Without WAQC,the residential
sector has a UCT of 1.25 and TRC of 0.95 and the portfolio has a UCT of 1.72 and TRC of 1.64.
With WAQC, the residential sector has a UCT of 0.88 and TRC of 0.71 and the portfolio has a UCT
of 1.63 and TRC of 1.59.
Exception Requests
A total of 120 out of 324 individual measures in various programs are not cost-effective from
either the UCT or TRC perspective. Of the 120 measures, 41 are not cost-effective from the UCT
perspective. Twenty-one additional measures would be cost-effective without the inclusion of
administration expenses. There are 22 new measures with the addition of the Multifamily
Energy Efficiency Program.
For most of the measures offered in Oregon that fail the TRC, Idaho Power filed
cost-effectiveness exception requests with the OPUC in compliance with Order No. 94-590.
Measures and programs that do not pass these tests may be offered by the utility if they meet
one or more of the additional conditions specified by Section 13 of Order No. 94-590.
These exception requests were approved under UM-1710 or with the specific program advice
filings. The filings and exception requests are noted in Table 2.
Page 10 Demand-Side Management 2024 Annual Report

Supplement 1:Cost-Effectiveness
Table 2. 2024 non-cost-effective measures
Number of
Non-Cost-
Number of Effective Number Number
Program Measures Measures Fail UCT Fail TRC Notes
Custom Projects-Energy 6 5 5 4 Five offerings fail UCT.Without admin costs,all
Management offerings pass UCT and all but one offering pass
TRC.
Custom Projects-Green Motors 34 1 0 1 One offering falls short of TRC but passes TRC with
admin costs excluded.
Educational Distributions 3 0 0 0
Heating&Cooling Efficiency 12 10 4 10 Four measures fail UCT,but all would pass UCT
Program with admin costs excluded.Of the ten measures
that fail TRC,two would be cost effective with
admin costs removed.Exception request for the
program request and approved with UM-1710,
Order No.23-110.
Irrigation Efficiency Rewards 7 0 0 0
Irrigation Efficiency-Green Motors 34 0 0 0
Multifamily Energy Efficiency 19 15 2 15 All measures pass UCT with admin costs excluded.
Program Of the measures that fail TRC,one would become
cost-effective with admin costs excluded.Exception
request for the program requested and approved
with ADV-1540,Order No.23-10.
New Construction 60 25 13 22 13 measures fail UCT.Two measures pass UCT with
the exclusion of admin costs.No measures change
in TRC cost-effectiveness when admin costs are
excluded.
Rebate Advantage 12 12 0 12 All measures pass UCT,no measures pass TRC.
Residential New Construction 3 2 2 1 One additional measure passes UCT when admin
costs are excluded.
Retrofits 132 49 15 49 One additional measure passes UCT when admin
costs are excluded.
Small Business Lighting 2 1 0 1 Of the two measure categories,both pass UCT and
one passes TRC.
Total 324 120 41 115
2024 DSM Detailed Expenses by Program
Table 3 details the program expenses shown in Appendix 2 of the Demand-Side Management
2024 Annual Report. These expenses are broken out by funding source and major-expense type
(labor/administration, materials, other expenses, purchased services, and incentives).
Demand-Side Management 2024 Annual Report Page 11

Supplement 1:Cost-Effectiveness
Table 3. 2024 DSM detailed expenses by program (dollars)
Sector/Program Idaho Rider Oregon Rider Idaho Power Total Program
Energy Efficiency/Demand Response........................................... $19,880,628 $712,508 $1,662,978 $22,256,114
Residential.................................................................................... 3,229,080 65,059 478,367 3,772,506
Easy Savings:Low-Income Energy Efficiency Education............... 125,050 - 29,596 154,646
Labor/Administrative Expense....................................................... - - 29,596 29,596
Materials&Equipment.................................................................. 13 - 0 13
OtherExpense............................................................................... 37 - - 37
Purchased Services........................................................................ 125,000 - - 125,000
Educational Distributions................................................................... 737,775 13,280 - 751,055
Labor/Administrative Expense....................................................... - - - -
Materials&Equipment.................................................................. 631,769 11,595 - 643,365
Other Expense............................................................................... (21,189) (1,115) - (22,304)
Purchased Services........................................................................ 127,194 2,800 - 129,994
Heating&Cooling Efficiency Program.......................................... 331,068 27,002 160,935 519,004
Labor/Administrative Expense....................................................... 0 8,470 160,935 169,405
Other Expense............................................................................... 36,479 2,139 - 38,619
Purchased Services........................................................................ 94,255 4,942 - 99,197
Incentives...................................................................................... 200,334 11,450 - 211,784
Home Energy Audit....................................................................... 72,571 (0) 85,715 158,287
Labor/Administrative Expense....................................................... 90 (0) 80,050 80,140
Materials&Equipment.................................................................. - - (0) (0)
Other Expense............................................................................... 14,622 - 5,666 20,288
Purchased Services........................................................................ 57,859 - - 57,859
Home Energy Reports................................................................... 783,117 - 48,998 832,115
Labor/Administrative Expense....................................................... - - 48,998 48,998
Purchased Services........................................................................ 196,559 - - 196,559
Incentives...................................................................................... 586,558 - - 586,558
Multi-Family Energy Efficiency..................................................... 30,985 1,072 11,152 43,208
Labor/Administrative Expense....................................................... - 605 11,152 11,757
Other Expense............................................................................... 9,415 466 - 9,881
Purchased Services........................................................................ 1,593 - - 1,593
Incentives...................................................................................... 19,978 - - 19,978
Oregon Residential Weatherization............................................. - 14,007 - 14,007
Labor/Administrative Expense....................................................... - 6,307 - 6,307
OtherExpense............................................................................... - 41 - 41
Purchased Services........................................................................ - 6,032 - 6,032
Incentives...................................................................................... - 1,627 - 1,627
Rebate Advantage........................................................................ 128,849 9,281 38,604 176,734
Labor/Administrative Expense....................................................... 92 1,726 38,604 40,422
Other Expense............................................................................... 6,757 355 - 7,112
Purchased Services........................................................................ 18,600 1,200 - 19,800
Incentives...................................................................................... 103,400 6,000 - 109,400
Page 12 Demand-Side Management 2024 Annual Report

Supplement 1 CCost-Effectiveness
Sector/Program Idaho Rider Oregon Rider Idaho Power Total Program
Residential New Construction Program....................................... 209,809 - 42,652 252,461
Labor/Administrative Expense....................................................... 6,951 - 42,652 49,603
Other Expense............................................................................... 16,406 - - 16,406
Purchased Services........................................................................ 21,452 - - 21,452
Incentives...................................................................................... 165,000 - - 165,000
Shade Tree Project........................................................................ 59,627 (0) 18,675 78,302
Labor/Administrative Expense....................................................... 605 - 18,675 19,280
Other Expense............................................................................... 5,706 - - 5,706
Purchased Services........................................................................ 12,435 - - 12,435
Incentives...................................................................................... 40,881 (0) - 40,881
Weatherization Assistance for Qualified Customers(Idaho)....... 638,289 - 53,536 691,825
Labor/Administrative Expense....................................................... 841 - 53,536 54,376
Materials&Equipment.................................................................. 47 - - 47
OtherExpense............................................................................... 0 - - 0
Purchased Services........................................................................ 637,401 - (0) 637,401
Weatherization Assistance for Qualified Customers(Oregon).... - 418 (12,500) (12,082)
Labor/Administrative Expense....................................................... - 337 3,270 3,607
Materials&Equipment.................................................................. - 0 2 3
OtherExpense............................................................................... - - - -
Purchased Services........................................................................ - 81 (15,773) (15,692)
Weatherization Solutions for Eligible Customers......................... 111,940 - 1,004 112,944
Labor/Administrative Expense....................................................... 183 - 1,004 1,187
OtherExpense............................................................................... 1 - - 1
Purchased Services........................................................................ 111,756 - - 111,756
Commercial/Industrial.................................................................. 15,421,764 587,526 820,854 16,830,144
Custom Projects............................................................................ 8,595,184 499,816 484,826 9,579,826
Labor/Administrative Expense....................................................... 5,866 25,828 484,826 516,520
Other Expense............................................................................... 304,010 8,497 - 312,506
Purchased Services........................................................................ 1,718,547 51,905 - 1,770,452
Incentives...................................................................................... 6,566,761 413,587 - 6,980,348
New Construction......................................................................... 3,696,504 23,328 195,280 3,915,111
Labor/Administrative Expense....................................................... 4,661 10,570 195,280 210,511
Materials&Equipment.................................................................. 0 - - 0
Other Expense............................................................................... 4,876 255 - 5,130
Purchased Services........................................................................ 381,639 9,722 - 391,361
Incentives...................................................................................... 3,305,328 2,781 - 3,308,109
Retrofits........................................................................................ 3,117,026 64,382 108,098 3,289,506
Labor/Administrative Expense....................................................... 658 5,755 108,098 114,510
Materials&Equipment.................................................................. 696 37 - 732
Other Expense............................................................................... 15,018 - 1 15,019
Purchased Services........................................................................ 572,051 29,416 - 601,467
Incentives...................................................................................... 2,528,603 29,174 - 2,557,777
Small Business Lighting(SBL)Program......................................... 13,050 0 32,650 45,700
Labor/Administrative Expense....................................................... 773 0 32,650 33,423
Other Expense............................................................................... 2,240 - - 2,240
Demand-Side Management 2024 Annual Report Page 13

Supplement 1 CCost-Effectiveness
Sector/Program Idaho Rider Oregon Rider Idaho Power Total Program
Purchased Services........................................................................ 850 - - 850
Incentives...................................................................................... 9,187 - - 9,187
Irrigation....................................................................................... 1,229,784 59,923 363,757 1,653,465
Irrigation Efficiency Rewards........................................................ 1,229,784 59,923 363,757 1,653,465
Labor/Administrative Expense....................................................... 23,686 14,872 363,767 402,325
Materials&Equipment.................................................................. 8,188 431 - 8,619
Other Expense............................................................................... 40,388 1,304 (10) 41,683
Purchased Services........................................................................ (731) (44) - (775)
Incentives...................................................................................... 1,158,254 43,360 - 1,201,613
Market Transformatio - 3,372,515
Northwest Energy Efficiency Alliance .......................................... 3,203,890 168,626 - 3,372,515
Purchased Services........................................................................ 3,203,890 168,626 - 3,372,515
Other Programs and Activities............................... $134,755 $1,222,135 30,292
Commercial/Industrial Energy Efficiency Overhead..................... 152,095 46,416 740,865 939,376
Labor/Administrative Expense....................................................... 25,094 40,898 740,865 806,857
Materials&Equipment.................................................................. 0 - - 0
Other Expense............................................................................... 104,105 4,313 - 108,418
Purchased Services........................................................................ 22,896 1,205 - 24,101
Energy Efficiency Direct Program Overhead................................. 54,880 15,439 239,288 309,607
Labor/Administrative Expense....................................................... 20,091 13,656 239,288 273,034
Other Expense............................................................................... 34,789 1,783 - 36,572
Oregon Commercial Audit............................................................ - 6,419 - 6,419
Labor/Administrative Expense....................................................... - 1,949 - 1,949
Other Expense............................................................................... - 1,670 - 1,670
Purchased Services........................................................................ - 2,800 - 2,800
Residential Energy Efficiency Education Initiative........................ 246,737 8,749 58,194 313,680
Labor/Administrative Expense....................................................... (4,161) 2,851 58,194 56,884
Materials&Equipment.................................................................. 186,955 2,850 - 189,805
Other Expense............................................................................... 62,973 2,997 - 65,970
Purchased Services........................................................................ 970 51 - 1,021
Residential Energy Efficiency Overhead....................................... 919,691 57,732 183,787 1,161,210
Labor/Administrative Expense....................................................... 7,774 10,172 183,787 201,734
Other Expense............................................................................... 889,021 46,355 - 935,376
Purchased Services........................................................................ 22,896 1,205 - 24,101
Indirect Program Expense $302,$� $691,299
Energy Efficiency Accounting&Analysis...................................... 1,274,151 95,715 646,657 2,016,524
Labor/Administrative Expense....................................................... 7,209 29,034 638,118 674,361
Materials&Equipment.................................................................. 606,495 31,921 - 638,416
Other Expense............................................................................... 27,432 1,444 465 29,341
Purchased Services........................................................................ 633,015 33,317 8,075 674,407
Energy Efficiency Advisory Group................................................. 1,263 491 10,008 11,761
Labor/Administrative Expense....................................................... - 458 10,008 10,465
Other Expense............................................................................... 1,263 33 - 1,295
Page 14 Demand-Side Management 2024 Annual Report

Supplement 1:Cost-Effectiveness
Sector/Program Idaho Rider Oregon Rider Idaho Power Total Program
Oregon Energy Efficiency Advisory Group.................................... - 4,631 - 4,631
Labor/Administrative Expense....................................................... - 3,347 - 3,347
Other Expense............................................................................... - 1,283 - 1,283
Special Accounting Entries............................................................ (45) 2,027 34,634 36,615
Labor/Administrative Expense....................................................... 0 2,027 34,634 36,660
Materials&Equipment.................................................................. (45) - - (45)
Demand Response....................................................................... $179,214 $315,970 $9,242,951 $9,738,136
Residential.................................................................................... (242,227) (5,589) 417,056 169,241
A/C Cool Credit............................................................................. (242,227) (5,589) 417,056 169,241
Labor/Administrative Expense....................................................... 3,649 3,936 71,268 78,854
Materials&Equipment.................................................................. (749,424) (39,467) - (788,892)
Other Expense............................................................................... 109,134 5,744 - 114,878
Purchased Services........................................................................ 394,415 20,469 - 414,885
Incentives...................................................................................... - 3,729 345,788 349,517
Commercial/Industrial.................................................................. 7,783 205,573 577,356 790,712
Flex Peak Program........................................................................ 7,783 205,573 577,356 790,712
Labor/Administrative Expense....................................................... 2,645 3,960 72,473 79,077
Materials&Equipment.................................................................. 48 3 - 51
Other Expense............................................................................... 5,090 268 - 5,358
Incentives...................................................................................... - 201,343 504,883 706,226
Irrigation....................................................................................... 413,658 115,986 8,248,539 8,778,184
Irrigation Peak Rewards............................................................... 413,658 115,986 8,248,539 8,778,184
Labor/Administrative Expense....................................................... (510) 6,922 148,627 155,039
Materials&Equipment.................................................................. 107,496 48,505 - 156,001
Other Expense............................................................................... 47,995 2,719 - 50,714
Purchased Services........................................................................ 256,399 14,170 - 270,569
Incentives...................................................................................... 2,278 43,669 8,099,912 8,145,860
Grand Total................................................................................... $25,912,503 $1,434,722 $12,819,363 $40,166,589
Note:Totals do not sum due to rounding.
2024 Demand Response Programs
The result of the one-year demand response perspective is shown in Table 4 and the
Cost-Effectiveness Tables by Program section in this supplement. Based on the avoided cost
calculation for demand response programs, the avoided cost threshold is $62.39 per kW year;
DR program costs must be less than this value to be considered cost-effective. The calculated
dollar per kW year for each demand response program in Table 4 shows all three programs
were cost-effective in 2024.
Demand-Side Management 2024 Annual Report Page 15

Supplement 1:Cost-Effectiveness
Table 4. 2024 Demand response program and portfolio$per kW year
Maximum Maximum
Potential Demand Potential Demand 2024 Estimated Max
Program Reduction(MW) Reduction(kW) 2024 Expenses Expenses(60 Hours)' $per kW yearZ
A/C Cool Credit 24.0 23,999 $169,241 $1,133,900 $47.25
Flex Peak Programs 40.6 40,612 $790,712 $1,118,399 $27.54
Irrigation Peak Rewards 258.8 258,775 $8,778,184 $11,755,142 $45.43
Total Demand Response 323.4 323,386 $9,738,136 $14,007,441 $43.31
Portfolio
2024 expenses with estimated variable payments based on maximum 60 hours of operation.A/C Cool Credit Estimated Max Expenses adjusted for
demand response units purchased in bulk in 2023 and transferred to Energy Efficiency Accounting and Analysis in 2024.Total does not sum due to
rounding.
$per kW year=2024 Estimated Max Expenses 60 Hours/Max Demand Capacity kW.
COST-EFFECTIVENESS TABLES BY PROGRAM
The following series of tables lists the annual program cost-effectiveness results, including
measure-level cost-effectiveness. Exceptions to the measure-level tables are programs that
are analyzed at the project level, such as the Custom Projects option of the C&I Energy
Efficiency Program, the Custom Incentive Option of Irrigation Efficiency Rewards,
Small Business Lighting Program, WAQC (Idaho) and WAQC (Oregon), and Weatherization
Solutions for Eligible Customers.
The measure-level cost-effectiveness includes the following inputs: measure life, energy
savings, incremental cost, incentives, program administration cost, and non-energy
impacts/benefits. Program administration costs include all non-incentive costs, such as:
labor, marketing, training, education, purchased services, and evaluation. Energy and
expense data have been rounded to the nearest whole unit.
Page 16 Demand-Side Management 2024 Annual Report

Idaho Power Supplement 1: Cost-Effectiveness
Educational Distributions
Segment: Residential
2024 Program Results
Cost Inputs Ref Summary of Cost-Effectiveness Results
Program Administration............................................................................................. $ 751,055 Test Benefit Cost Ratio
Program Incentives..................................................................................................... - I UC Test....................................... $ 1,731,419 $ 751,055 2.31
Total UC................................................................................................................ $ 751,055 P TRC Test..................................... 2,016,812 751,055 2.69
RIM Test..................................... 1,731,419 3,405,541 0.51
Measure Equipment and Installation(Incremental Participant Cost)......................... $ - M PCT............................................. N/A N/A N/A
Benefits and Costs Included in Each Test
UC Test................................ =S* NTG =P
Net Benefit Inputs Ref TRC Test.............................. _(A+NUI+NEB)*NTG =P
Resource Savings RIM Test.............................. =S* NTG =P+(B* NTG)
2024 Annual Gross Energy(kWh)................................................... 3,900,277 PCT...................................... N/A N/A
NPV Cumulative Energy(kWh)....................................................... 24,832,346 $ 1,731,419 S
10%Credit(Northwest Power Act)................................................. 173,142 Assumptions for Levelized Calculations
Total Electric Savings........................................................................ $ 1,904,561 A Discount Rate
Nominal(WACC)................................................................................. 7.12%
Participant Bill Savings Real((1+WACC)/(1+Escalation))-1............................................... 4.41%
NPV Cumulative Participant Bill Savings......................................... $ 2,654,486 B Escalation Rate.......................................................................................... 2.60%
Net-to-Gross (NTG).................................................................................. 100%
Other Benefits Minimum NTG Sensitivity.......................................................................... 43%
Non-Utility Rebates/Incentives....................................................... $ - NUI Average Customer Segment Rate/kWh..................................................... $0.098
Non-Energy Benefits....................................................................... $ 112,251 NEB System Losses........................................................................................... 6.00%
Notes:
NEBs for student kit include the NPV of therm savings.
No participant costs.
Demand-Side Management 2024 Annual Report Page 17

Year:2024 Program:Educational Distributions Market Segment:Residential Program Type:Energy Efficiency
Benefits Costs Benefit/Cost Tests
Gross Energy NPV Incremental
Measure Measure Savings Avoided Participant Incentive/ AdminCost Source/
Measure Name Measure Description Replacing Unit End Use Life(Yrs)I'I (kWh/yr)roi Costs i`i NEB Cost jdi Unit ($/kWh)i'i UCT Ratio iri TRC Ratio iai Notes
Nightlight Baseline
Giveaway LED night light lightbulb Lamp ResLightingExterior 8 12.00 $ 5.35 $ $ $ 0.193 2.32 2.55 1
2023-2024 kit offering.Kits
Include:high-efficiency
showerhead,shower timer,
Student Energy 3 LEDs,FilterTone alarm,
Efficiency Kit digital thermometer,LED ResLightinglnteriorAnd
(SEEK)Program nightlight. No kit Kit Exterior 10 229.22 $ 119.57 $ $ $ 0.193 2.71 2.98 2
Two LED lightbulbs,two
Welcome Kit nightlights. No kit Kit ResLightingExterior 8 24.00 $ 10.70 $ $ $ 0.525 1.00 1.10 1
(a)Average measure life.
(b)Estimated kWh savings measured at the customer's meter,excluding system losses.
(c)NPV of DSM avoided costs.Based on the end-use load shape,measure life,savings including system losses,and avoided costs by pricing period as acknowledged in the 2021 IRP,TRC Test Benefit calculation includes 10%
conservation adder from the Northwest Power Act.
(d)No participant costs.
(e)Average program administration and overhead costs to achieve each kWh of savings.Calculated from 2024 actuals.
(f)UCT Ratio=(NPV DSM Avoided Costs)/((Admin Cost/kWh*kWh Savings)+Incentives)
(g)TRC Ratio=((NPV DSM Avoided Costs*110%)+NEB/((Admin Cost/kWh*kWh Savings)+Incentives+(Incremental Participant Costs-Incentives))
(1)DNV GL.Idaho Power Educational Distributions Impact and Process Evaluation.2020
(2)Tinker.Idaho Power Student Energy Efficiency Kit Program.School Year 2023-2024 Annual Report.Nightlight savings modified to match other IPC nightlight offerings.
Demand-Side Managemetn 2024 Annual Report Page 18

Idaho Power Supplement 1: Cost-Effectiveness
Heating & Cooling Efficiency Program
Segment: Residential
2024 Program Results
Cost Inputs Ref Summary of Cost-Effectiveness Results
Program Administration............................................................................................. $ 307,220 Test Benefit Cost Ratio
Program Incentives..................................................................................................... 211,784 1 UC Test....................................... $ 494,959 $ 519,004 0.95
Total UC................................................................................................................ $ 519,004 P TRC Test..................................... 663,035 1,699,416 0.39
RIM Test..................................... 494,959 1,476,773 0.34
Measure Equipment and Installation(Incremental Participant Cost)......................... $ 1,392,196 M PCT............................................. 1,288,133 1,392,196 0.93
Benefits and Costs Included in Each Test
UC Test................................ =S* NTG =P
Net Benefit Inputs Ref TRC Test.............................. _(A+NUI+NEB)*NTG =P+((M-I)*NTG)
Resource Savings RIM Test.............................. =S* NTG =P+(B* NTG)
2024 Annual Gross Energy(kWh)................................................... 819,224 PCT...................................... =B+I+NUI+NEB =M
NPV Cumulative Energy(kWh)....................................................... 8,211,791 $ 494,959 S
10%Credit(Northwest Power Act)................................................. 49,496 Assumptions for Levelized Calculations
Total Electric Savings........................................................................ $ 544,455 A Discount Rate
Nominal(WACC)................................................................................. 7.12%
Participant Bill Savings Real((1+WACC)/(1+Escalation))-1............................................... 4.41%
NPV Cumulative Participant Bill Savings......................................... $ 957,769 B Escalation Rate.......................................................................................... 2.60%
Net-to-Gross (NTG).................................................................................. 100%
Other Benefits Minimum NTG Sensitivity.......................................................................... 105%
Non-Utility Rebates/Incentives....................................................... $ - NUI Average Customer Segment Rate/kWh..................................................... $0.098
Non-Energy Benefits....................................................................... $ 118,580 NEB System Losses........................................................................................... 6.00%
Note:
Participant costs offset by applicable tax credits available as part of the Inflation Reduction Act of 2022.
Demand-Side Management 2024 Annual Report Page 19

Year:2024 Program:Heating Cooling Efficiency Market Segment:Residential Program Type:Energy Efficiency
Benefits Costs Benefit/Cost Tests
Gross Energy NPV Incremental
Measure Savings Avoided Participant Incentive/ AdminCost Source/
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)is (kWh/yr)ibi Costs(`) NEB Costldl Unit ($/kWh)I0I UCT Ratio ifi TRC Ratios Notes
Zonal to DHP.(Heating& R-All-HVAC-
Ductless Heat Cooling Zone Weighted ERconvertDHP-
Pump Average) Zonal Electric Unit weighted 15 1,255.97 $ 600.06 $ 840.99 $ 3,677.17 $ 500.00 $ 0.375 0.62 0.36 1,2
Electronically
Commutated Permanent
Motor(ECM) split capacitor
Blower Motor ECM Blower Motor (PSC)motor Unit R-All-Bld-Bldg-All-All-R 18 900.17 $ 592.41 $ $ 300.00 $ 50.00 $ 0.375 1.53 1.02 3
Evaporative Central Air R-AII-HVAC-CAC-AII-AII-
Cooler Evaporative Cooler Conditioning Unit E 12 653.12 $ 676.07 $ $ 220.70 $ 150.00 $ 0.375 1.71 1.60 4
Ground source heat pump- Electric
Ground Source 3.5 COP(Heating&Cooling resistance/Oil R-AII-HVAC-ASHP-AII-
Heat Pump Zone Weighted Average) Propane Unit All-E 20 8,523.00 $ 5,638.17 $ $ 10,653.78 $ 3,000.00 $ 0.375 0.91 0.45 1,5
Existing and New
Construction Single Family
and Manufactured Home
HVAC Conversion to Heat
Pump with Commissioning
and Sizing(Heating& Conversion to
Heat Pump Cooling Zone Weighted high efficiency R-AII-HVAC-ASHP-AII-
Conversion Average) heat pump Unit All-E 18 4,326.42 $ 2,747.56 $ - $ 6,155.50 $ 800.00 $ 0.375 1.13 0.39 6
Weighted average of tier 2
and tier 3,heating and
cooling zone,and indoor,
Heat Pump basement,garage install Electric water R-AII-WH-WHConvert-
Water Heater location. heater Unit All-All-N 13 1,660.60 $ 957.08 $ - $ 447.08 $ 300.00 $ 0.375 1.04 0.98 7
Minimum 15 SEER but<17 Current
High Efficiency SEER/16.3 SEER2;minimum practice R-AII-HVAC-CAC-AII-AII-
Air Conditioner 12 EER/11.5 EER2 baseline Unit E 18 95.12 $ 119.18 $ $ 110.50 $ 50.00 $ 0.375 1.39 0.90 8
Minimum 17 SEER/16.3 Current
High Efficiency SEER2;minimum 13 practice R-AII-HVAC-CAC-AII-AII-
Air Conditioner EER/12.5 EER2 baseline Unit E 18 206.16 $ 258.30 $ $ 565.29 $ 150.00 $ 0.375 1.14 0.44 8
Open loop water source
heat pump for new
construction -14.00 EER Electric
3.5 COP(Heating&Cooling resistance/Oil R-AII-HVAC-ASHP-AII-
Open Loop HP Zone Weighted Average) Propane Unit All-E 20 9,478.75 $ 6,270.42 $ $ 14,135.70 $ 1,000.00 $ 0.375 1.38 0.39 4
Duct Tightness-PTCS Duct
Prescriptive Duct Sealing-Average Heating
Sealing-Single System.Weighted average Pre-existing R-AII-HVAC-ER-AII-AII-
Family of Heating Zones 1-3. duct leakage Unit E 20 444.72 $ 259.11 $ $ 576.84 $ 200.00 $ 0.375 0.71 0.38 1,9
Non wi-fi
enabled
Smart thermostat/no R-AII-HVAC-ER-AII-AII-
Thermostat Smart Thermostat thermostat Unit E 7 337.23 $ 101.03 $ $ 247.74 $ 50.00 $ 0.375 0.57 0.30 1,10
Demand-Side Management 2024 Annual Report Page 20

Year:2024 Program:Heating Cooling Efficiency Market Segment:Residential Program Type:Energy Efficiency
Gross Energy NPV Incremental
Measure Savings Avoided Participant Incentive/ AdminCost Source/
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)la1 (kWh/yr)") Costs'`) NEB Cost(d) Unit ($/kWh)le) UCT Ratio UI TRC Ratio la1 Notes
Displaced
Whole House forced air dx R-All-HVAC-CAC-All-AII-
Fan Whole House Fan cooling Unit E 18 456.60 $ 572.07 $ $ 700.00 $ 200.00 $ 0.3751 1.54 0.72 13
(a)Average measure life.
(b)Estimated kWh savings measured at the customer's meter,excluding system losses.
(c)NPV of DSM avoided costs.Based on the end-use load shape,measure life,savings including system losses,and avoided costs by pricing period as acknowledged in the 2021 IRP,TRC Test Benefit calculation includes 10%conservation
adder from the Northwest Power Act.
(d)Incremental participant cost prior to customer incentives.
(e)Average program administration and overhead costs to achieve each kWh of savings.Calculated from 2024 actuals.
(f)UCT Ratio=(NPV DSM Avoided Costs)/((Admin Cost/kWh*kWh Savings)+Incentives)
(g)TRC Ratio=((NPV DSM Avoided Costs*110%)+NEB/((Admin Cost/kWh*kWh Savings)+Incentives+(Incremental Participant Costs-Incentives))
(1)Measure cost-effective from UCT perspective with admin costs excluded.
(2)RTF.ResDHPforZonal_v6_1.xlsm.2023.Weighted average of 2023 participants in heating and cooling zones 1-3.
(3)Idaho Power engineering calculations based on Integrated Design Lab inputs.2015.
(4)New Mexico Technical Resource Manual for the Calculation of Energy Efficiency Savings.Evaporative Cooling.Sante Fe.Discounted by 44.4%for proportion evaporative coolers replacing refrigerated air.2019.
(5)RTF.ResGSHP_v2_7.2016.Weighted average of 2023 participants in heating and cooling zones 1-3.
(6)RTF.ResSF&MHExistingHVAC_v6_1.xlsx.2022.Weighted average of 2023 participants in heating and cooling zones 1-3.
(7)RTF.ResHPWH_v6_3.xlsm.2023.
(8)RTF.ResEfficientCentralAC_v2_2.x1sm.2023.
(9)RTF.ResSFDuctSealing_v7_3.xlsm.2023.
(10)RTF.ResConnectedTstats_v3.1.xlsm.2023.
Demand-Side Management 2024 Annual Report Page 21

Idaho Power Supplement 1: Cost-Effectiveness
Home Energy Report Program
Segment: Residential
2024 Program Results
Cost Inputs Ref Summary of Cost-Effectiveness Results
Program Administration............................................................................................. $ 832,115 Test Benefit Cost Ratio
Program Incentives..................................................................................................... - I UC Test.................................. $ 1,091,843 $ 832,115 1.31
Total UC................................................................................................................ $ 832,115 P TRC Test................................. 1,201,027 832,115 1.44
RIM Test................................ 1,091,843 2,662,945 0.41
Measure Equipment and Installation(Incremental Participant Cost)......................... $ - M PCT........................................ N/A N/A N/A
Benefits and Costs Included in Each Test
UC Test................................ =S* NTG =P
Net Benefit Inputs Ref TRC Test.............................. _(A+NUI+NEB)*NTG =P
Resource Savings RIM Test.............................. =S* NTG =P+(B* NTG)
2024 Annual Gross Energy(kWh)................................................... 18,596,812 PCT...................................... N/A N/A
NPV Cumulative Energy(kWh)....................................................... 18,596,812 $ 1,091,843 S
10%Credit(Northwest Power Act)................................................. 109,184 Assumptions for Levelized Calculations
Total Electric Savings........................................................................ $ 1,201,027 A Discount Rate
Nominal(WACC)............................................................................ 7.12%
Participant Bill Savings Real((1+WACC)/(1+Escalation))-1.......................................... 4.41%
NPV Cumulative Participant Bill Savings......................................... $ 1,830,830 B Escalation Rate.......................................................................................... 2.60%
Net-to-Gross(NTG)................................................................................... 100%
Other Benefits Minimum NTG Sensitivity.......................................................................... 76%
Non-Utility Rebates/Incentives....................................................... $ - NUI Average Customer Segment Rate/kWh..................................................... $0.098
Non-Energy Benefits....................................................................... $ - NEB System Losses........................................................................................... 6.00%
Note:
Third-party reported 2024 savings as reported is 18,679,000 kWh.Idaho Power discounting savings by 0.44%for reporting and analysis as recommended by evaluators to
account for potential double-counting of savings.Percentage will be reviewed in future evaluations.
Demand-Side Management 2024 Annual Report Page 22

Idaho Power Supplement 1: Cost-Effectiveness
Multifamily Energy Efficiency Program
Segment: Residential
2024 Program Results
Cost Inputs Ref Summary of Cost-Effectiveness Results
Program Administration............................................................................................. $ 23,231 Test Benefit Cost Ratio
Program Incentives..................................................................................................... 19,978 1 UC Test.................................. $ 50,271 $ 43,208 1.16
TotalUC................................................................................................................ $ 43,208 P TRC Test................................. 59,093 78,571 0.75
RIM Test................................ 50,271 137,696 0.37
Measure Equipment and Installation(Incremental Participant Cost)......................... $ 55,340 M PCT........................................ 118,260 55,340 2.14
Benefits and Costs Included in Each Test
UC Test................................ =S* NTG =P
Net Benefit Inputs Ref TRC Test.............................. _(A+NUI+NEB)*NTG =P
Resource Savings RIM Test.............................. =S* NTG =P+(B* NTG)
2024 Annual Gross Energy(kWh)................................................... 84,977 PCT...................................... =B+I+NUI+NEB =M
NPV Cumulative Energy(kWh)....................................................... 823,007 $ 50,271 S
10%Credit(Northwest Power Act)................................................. 5,027 Assumptions for Levelized Calculations
Total Electric Savings........................................................................ $ 55,298 A Discount Rate
Nominal(WACC)............................................................................ 7.12%
Participant Bill Savings Real((1+WACC)/(1+Escalation))-1.......................................... 4.41%
NPV Cumulative Participant Bill Savings......................................... $ 94,488 B Escalation Rate.......................................................................................... 2.60%
Net-to-Gross(NTG)................................................................................... 100%
Other Benefits Minimum NTG Sensitivity.......................................................................... 86%
Non-Utility Rebates/Incentives....................................................... $ - NUI Average Customer Segment Rate/kWh..................................................... $0.098
Non-Energy Benefits....................................................................... $ 3,795 NEB System Losses........................................................................................... 6.00%
Note:
Savings include multifamily measures from living units as well as shared common areas.
See C&I New Construction and C&I Retrofits for common-area measure assumptions.
NEB/impacts on a$/kWh for common-area measures.Based on 2019 impact evaluation of C&I programs.
Demand-Side Management 2024 Annual Report Page 23

Year:2024 Program:Multifamily Energy Efficiency Program Market Segment:Residential Program Type:Energy Efficiency
Benefits Costs Benefit/Cost Tests
Gross Energy Incremental
Measure Savings NPV Avoided Participant incentive/ Admin Cost Source/Note
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)I'I (kWh/yr)j' Costs'`) NEB Cost(d) Unit ($/kWh)I'I UCT Ratio 14 TRC Ratio lel s
Existing R-AII-HVAC-CAC-
Building Shell Reflective roof treatment roofing Square Foot All-AII-E 15 0.09 $ 0.11 $ $ 0.05 $ 0.05 $ 0.273 1.41 1.55 1
Continuous ENERGY STAR Continuous Standard R-AII-Bid-Bldg-
Exhaust Fan Exhaust fan,bathroom exhaustfan Unit All-AII-R 19 125.83 $ 84.62 $ $ 103.17 $ 25.00 $ 0.273 1.42 0.68 2
Ductless Mini-split Heat
Ductless Heat Pump<5 tons,ENERGY R-AII-HVAC-
Pump STAR Zonal Electric Ton ASHP-AII-AII-E 15 415.92 $ 241.68 $ $ 1,300.00 $ 125.00 $ 0.273 1.01 0.19 2
Efficient Efficient windows in low rise Inefficient R-AII-HVAC-ER-
Windows,tier 1 buildings,3 stories or less. window Square Foot All-AII-E 45 2.76 $ 1.98 $ $ 0.71 $ 0.25 $ 0.273 1.97 1.49 2
Efficient Efficient windows in low rise Inefficient R-AII-HVAC-ER-
Windows,tier 2 buildings,3 stories or less. window Square Foot All-AII-E 45 5.81 $ 4.17 $ $ 1.50 $ 0.50 $ 0.273 2.00 1.49 2
Efficient Efficient windows in low rise Inefficient R-AII-HVAC-ER-
Windows,tier 3 buildings,3 stories or less. window Square Foot All-AII-E 45 9.99 $ 7.17 $ $ 2.57 $ 1.00 $ 0.273 1.92 1.49 2
Heat Pump(HP) Air-Source Heat Pumps(<5 IECC 2018 R-AII-HVAC-
Units tons),CEE Tier 1 Code Standard Ton ASHP-AII-AII-E 15 355.42 $ 206.52 $ $ 526.00 $ 75.00 $ 0.273 1.20 0.36 2
Heat Pump(HP) Air-Source Heat Pumps(<5 IECC 2018 R-AII-HVAC-
Units tons),CEE Tier 2 Code Standard Ton ASHP-AII-AII-E 15 380.90 $ 221.33 $ $ 578.00 $ 125.00 $ 0.273 0.97 0.36 2,3
Low E Storm Weatherization treatment Square foot R-AII-HVAC-ER-
Window fitted on existing window. Pre-conditions window area All-AII-E 20 20.11 $ 11.72 $ $ 18.08 $ 1.00 $ 0.273 1.80 0.55 4
ENERGY STAR Most Efficient
Manual Exhaust Manual Exhaust Fan, Standard R-AII-Bld-Bldg-
Fan bathroom exhaustfan Unit All-AII-R 19 178.50 $ 120.04 $ $ 136.00 $ 25.00 $ 0.273 1.63 0.71 2
Packaged Terminal Air
Package Conditioning,10%greater
Terminal Air than code,New
Conditioner Construction/Major Code R-AII-HVAC-CAC-
(PTAC) Renovation standards Ton All-AII-E 15 38.45 $ 45.04 $ $ 201.00 $ 25.00 $ 0.273 1.27 0.23 2
Package
Terminal Air Packaged Terminal Air
Conditioner Conditioning,10%greater R-AII-HVAC-CAC-
(PTAC) than code,Retrofit Existing PTAC Ton All-AII-E 15 85.47 $ 100.12 $ $ 1,599.00 $ 50.00 $ 0.273 1.36 0.07 2
Packaged Terminal Air
Package Conditioning,20%greater
Terminal Air than code,New
Conditioner Construction/Major Code R-AII-HVAC-CAC-
(PTAC) Renovation standards Ton All-AII-E 15 70.20 $ 82.23 $ $ 301.50 $ 50.00 $ 0,273 1.19 0.28 2
Package
Terminal Air Packaged Terminal Air
Conditioner Conditioning,20%greater R-AII-HVAC-CAC-
(PTAC) than code,Retrofit Existing PTAC Ton All-AII-E 15 117.12 $ 137.19 $ $ 2,499.00 $ 75.00 $ 0.273 1.28 0.06 2
Demand-Side Management 2024 Annual Report

Year:2024 Program:Multifamily Energy Efficiency Program Market Segment:Residential Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost Source/Note
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)I'I (kWh/yr)Inl Costs I`I NEB Cost(d) Unit ($/kWh)(e) UCT Ratio(fl TRC Ratio(g) s
Packaged Terminal Heat
Package Pump,10%greater than
Terminal Heat code.New Construction/ Code
Pump(PTHP) Major Renovation standards Ton IPC_PTHP-MF 15 336.39 $ 184.06 $ $ 328.00 $ 75.00 $ 0.273 1.10 0.48 2
Package Packaged Terminal Heat
Terminal Heat Pump,10%greater than
Pump(PTHP) code.Retrofit Existing PTHP Ton IPC_PTHP-MF 15 586.05 $ 320.66 $ $ 1,783.00 $ 75.00 $ 0.273 1.36 0.18 2
Packaged Terminal Heat
Package Pump,20%greaterthan
Terminal Heat code.New Construction/ Code
Pump(PTHP) Major Renovation standards Ton IPC_PTHP-MF 15 394.90 $ 216.07 $ $ 2,170.50 $ 100.00 $ 0.273 1.04 0.10 2
Package Packaged Terminal Heat
Terminal Heat Pump,20%greaterthan
Pump(PTHP) code.Retrofit Existing PTHP Ton IPC_PTHP-MF 15 655.58 $ 358.71 $ $ 3,789.00 $ 100.00 $ 0.273 1.28 0.10 2
Non Wi-Fi
Smart enabled R-AII-HVAC-ER-
Thermostat Smart Thermostat thermostat Unit All-All-E 7 337.23 $ 101.03 $ $ 210.24 $ 30.00 $ 0.273 0.83 0.37 1 5
(a)Average measure life.
(b)Estimated kWh savings measured at the customer's meter,excluding system losses.
(c)NPV of DSM avoided costs.Based on the end-use load shape,measure life,savings including system losses,and avoided costs by pricing period as acknowledged in the 2021 IRP,TRC Test Benefit calculation includes 10%conservation
adder from the Northwest Power Act.
(d)Incremental participant cost prior to customer incentives.
(e)Average program administration and overhead costs to achieve each kWh of savings.Calculated from 2024 actuals.
(f)UCT Ratio=(NPV DSM Avoided Costs)/((Admin Cost/kWh*kWh Savings)+Incentives)
(g)TRC Ratio=((NPV DSM Avoided Costs*110%)+NEB/((Admin Cost/kWh*kWh Savings)+Incentives+(Incremental Participant Costs-Incentives))
(1)Idaho Power TRM prepared by ADM Associates,Inc.2021.
(2)Idaho Power Multifamily TRM prepared by ADM Associates,Inc.2023.
(3)Measure cost-effective when admin fees excluded.
(4)RTF.Res MFWeatherization_v6_1.xlsm.2023.
(5)RTF.ResConnecteclTstats_v3_1.xlsm.2023.
Demand-Side Management 2024 Annual Report Page 25

Idaho Power Supplement 1: Cost-Effectiveness
Rebate Advantage
Segment:Residential
2024 Program Results
Cost Inputs Ref Summary of Cost-Effectiveness Results
Program Administration............................................................................................. $ 67,334 Test Benefit Cost Ratio
Program Incentives..................................................................................................... 109,400 1 UC Test....................................... $ 204,765 $ 176,734 1.16
Total UC................................................................................................................ $ 176,734 P TRC Test..................................... 225,241 477,292 0.47
RIM Test..................................... 204,765 741,615 0.28
Measure Equipment and Installation(Incremental Participant Cost)......................... $ 409,958 M PCT............................................. 674,281 409,958 1.64
Benefits and Costs Included in Each Test
UC Test................................ =S* NTG =P
Net Benefit Inputs Ref TRC Test.............................. _(A+NUI+NEB)*NTG =P+((M-I)*NTG)
Resource Savings RIM Test.............................. =S* NTG =P+(B* NTG)
2024 Annual Gross Energy(kWh)................................................... 283,227 PCT...................................... =B+I+NUI+NEB =M
NPV Cumulative Energy(kWh)....................................................... 4,065,005 $ 204,765 S
10%Credit(Northwest Power Act)................................................. 20,476 Assumptions for Levelized Calculations
Total Electric Savings........................................................................ $ 225,241 A Discount Rate
Nominal(WACC)................................................................................. 7.12%
Participant Bill Savings Real((1+WACC)/(1+Escalation))-1............................................... 4.41%
NPV Cumulative Participant Bill Savings......................................... $ 564,881 B Escalation Rate.......................................................................................... 2.60%
Net-to-Gross(NTG)................................................................................... 100%
Other Benefits Minimum NTG Sensitivity.......................................................................... 86%
Non-Utility Rebates/Incentives....................................................... $ - NUI Average Customer Segment Rate/kWh..................................................... $0.098
Non-Energy Benefits....................................................................... $ - NEB System Losses........................................................................................... 6.00%
Demand-Side Management 2024 Annual Report Page 26

Year:2024 Program:Rebate Advantage Market Segment:Residential Program Type:Energy Efficiency
Benefits Costs Benefit/Cost Tests
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)lal (kWh/yr)Ib) Costs(,I NEB Cost Idl Unit ($/kWh)I`I UCT Ratio IfI TRC Ratio IgI Source/Notes
ENERGY STAR Manufactured home built to R-
manufactured Housing and Urban CustomRebateAdvSh
home Estar_electric_HZl_CZ3 Development(HUD)code. Home ape 45 2,070.80 $ 1,498.48 $ - $ 3,508.14 $ 1,000.00 $ 0.238 1.00 0.41 1,2
ENERGY STAR Manufactured home built to R-
manufactured Housing and Urban CustomRebateAdvSh
home Estar_electric_HZ2_CZ1 Development(HUD)code. Home ape 45 3,020.26 $ 2,185.53 $ - $ 3,508.14 $ 1,000.00 $ 0.238 1.27 0.57 1,2
ENERGY STAR Manufactured home built to R-
manufactured Housing and Urban CustomRebateAdvSh
home Estar_electric_HZ2_CZ2 Development(HUD)code. Home ape 45 3,022.11 $ 2,186.87 $ - $ 3,508.14 $ 1,000.00 $ 0.238 1.27 0.57 1,2
ENERGY STAR Manufactured home built to R-
manufactured Housing and Urban CustomRebateAdvSh
home Estar_electric_HZ2_CZ3 Development(HUD)code. Home ape 45 3,024.85 $ 2,188.85 $ - $ 3,508.14 $ 1,000.00 $ 0.238 1.27 0.57 1,2
ENERGY STAR Manufactured home built to R-
manufactured Housing and Urban CustomRebateAdvSh
home Estar_electric_HZ3_CZ1 Development(HUD)code. Home ape 45 3,819.13 $ 2,763.61 $ - $ 3,508.14 $ 1,000.00 $ 0.238 1.45 0.69 1,2
ENERGY STAR Manufactured home built to R-
manufactured Housing and Urban CustomRebateAdvSh
home Estar_electric_HZ3_CZ2 Development(HUD)code. Home ape 4S 3,820.98 $ 2,764.95 $ - $ 3,508.14 $ 1,000.00 $ 0.238 1.45 0.69 1,2
NEEM Manufactured home built to R-
manufactured Housing and Urban CustomRebateAdvSh
home NEEM_electric_HZ1_CZ3 Development(HUD)code. Home ape 43 2,612.39 $ 1,875.32 $ - $ 5,805.66 $ 1,000.00 $ 0.238 1.16 0.32 1,2
NEEM Manufactured home built to R-
manufactured Housing and Urban CustomRebateAdvSh
home NEEM_electric_HZ2_CZ1 Development(HUD)code. Home ape 43 3,733.25 $ 2,679.93 $ - $ 5,805.66 $ 1,000.00 $ 0.238 1.42 0.44 1,2
NEEM Manufactured home built to R-
manufactured Housing and Urban CustomRebateAdvSh
home NEEM_electric_HZ2_CZ2 Development(HUD)code. Home ape 43 3,735.67 $ 2,681.67 $ - $ 5,805.66 $ 1,000.00 $ 0.238 1.42 0.44 1,2
NEEM Manufactured home built to R-
manufactured Housing and Urban CustomRebateAdvSh
home NEEM_electric_HZ2_CZ3 Development(HUD)code. Home ape 43 3,739.15 $ 2,684.17 $ - $ 5,805.66 $ 1,000.00 $ 0.238 1.42 0.44 1,2
NEEM Manufactured home built to R-
manufactured Housing and Urban CustomRebateAdvSh
home NEEM_electric_HZ3_CZ1 Development(HUD)code. Home ape 44 4,679.39 $ 3,372.95 $ - $ 5,805.66 $ 1,000.00 $ 0.238 1.60 0.54 1,2
NEEM Manufactured home built to R-
manufactured Housing and Urban CustomRebateAdvSh
home NEEM_electric_HZ3_CZ2 Development(HUD)code. Home ape 44 4,681.81 $ 3,374.70 $ - $ 5,805.66 $ 1,000.00 $ 0.238 1.60 0.54 1,2
(a)Average measure life.
(b)Estimated kWh savings measured at the customer's meter,excluding system losses.
(c)NPV of DSM avoided costs.Based on the end-use load shape,measure life,savings including system losses,and avoided costs by pricing period as acknowledged in the 2021 IRP,TRC Test Benefit calculation includes 10%conservation adder from the
Northwest Power Act.
(d)Incremental participant cost prior to customer incentives.
(e)Average program administration and overhead costs to achieve each kWh of savings.Calculated from 2024 actuals.
(f)UCT Ratio=(NPV DSM Avoided Costs)/((Admin Cost/kWh*kWh Savings)+Incentives)
(g)TRC Ratio=((NPV DSM Avoided Costs*110%)+NEB/((Admin Cost/kWh*kWh Savings)+Incentives+(Incremental Participant Costs-Incentives))
(1)RTF.ResSF&MHExistingHVAC_v5_1.xlsx.2023.
(2)Measue not cost-effective from TRC perspective
Demand-Side Management 2024 Annual Report Page 27

Idaho Power Supplement 1: Cost-Effectiveness
Residential New Construction Program
Segment: Residential
2024 Program Results
Cost Inputs Ref Summary of Cost-Effectiveness Results
Program Administration............................................................................................. $ 87,461 Test Benefit Cost Ratio
Program Incentives..................................................................................................... 165,000 1 UC Test.................................. $ 261,328 $ 252,461 1.04
Total UC................................................................................................................ $ 252,461 P TRC Test................................. 417,693 384,962 1.09
RIM Test................................ 261,328 908,462 0.29
Measure Equipment and Installation(Incremental Participant Cost)......................... $ 297,501 M PCT........................................ 951,233 297,501 3.20
Benefits and Costs Included in Each Test
UC Test................................ =S* NTG =P
Net Benefit Inputs Ref TRC Test.............................. _(A+NUI+NEB)*NTG =P+((M-I)*NTG)
Resource Savings RIM Test.............................. =S* NTG =P+(B* NTG)
2024 Annual Gross Energy(kWh)................................................... 304,424 PCT...................................... =B+I+NUI+NEB =M
NPV Cumulative Energy(kWh)....................................................... 4,504,325 $ 261,328 S
10%Credit(Northwest Power Act)................................................. 26,133 Assumptions for Levelized Calculations
Total Electric Savings........................................................................ $ 287,461 A Discount Rate
Nominal(WACC)............................................................................ 7.12%
Participant Bill Savings Real((1+WACC)/(1+Escalation))-1.......................................... 4.41%
NPV Cumulative Participant Bill Savings......................................... $ 656,001 B Escalation Rate.......................................................................................... 2.60%
Net-to-Gross(NTG)................................................................................... 100%
Other Benefits Minimum NTG Sensitivity.......................................................................... 97%
Non-Utility Rebates/Incentives....................................................... $ - NUI Average Customer Segment Rate/kWh..................................................... $0.098
Non-Energy Benefits....................................................................... $ 130,232 NEB System Losses........................................................................................... 6.00%
Note:
2018 International Energy Conservation Code(IECC)with amendments adopted in Idaho in 2021.
Participant costs offset by$2,500 tax credit available to the home builder as part of the Inflation Reduction Act of 2022,Section 45L Tax Credit for Energy Efficient New
Homes.
Demand-Side Management 2024 Annual Report Page 28

Year:2024 Program:Residential New Construction Program Market Segment:Residential Program Type:Energy Efficiency
Benefits Costs Benefit/Cost Tests
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)IaI (kWh/yr)(" Costs I`I NEB Cost 01 Unit ($/kWh)(e' UCT Ratio IrI TRC Ratio IaI Source/Notes
Next Step Home-
10%to 14.99% Next Step Home-average Home built to IECC 2018 RNC_Custom_Loads
above code per home savings. Code.Adopted 2021. Home hape 58 1,199.91 $ 1,026.91 $ 239.450 $ 2,886.70 $ 1,200.00 $ 0.287 0.66 0.42 1,2
Next Step Home-
15%to 19.99% Next Step Home-average Home built to IECC 2018 RNC_Custom_Loads
above code per home savings. Code.Adopted 2021. Home hape 60 2,351.07 $ 2,012.09 $ 261.390 $ 1,504.36 $ 1,500.00 $ 0.287 0.92 1.14 1,3
Next Step Home-
20%or more Next Step Home-average Home built to IECC 2018 RNC_Custom_Loads
above code' per home savings. Code.Adopted 2021. Home hape 58 4,023.98 $ 3,456.43 $ 286.130 $ 2,318.36 $ 2,000.00 $ 0.287 1.10 1.18 1
(a)Average measure life.
(b)Estimated kWh savings measured at the customer's meter,excluding system losses.
(c)NPV of DSM avoided costs.Based on the end-use load shape,measure life,savings including system losses,and avoided costs by pricing period as acknowledged in the 2021 IRP,TRC Test Benefit calculation includes 10%conservation adder from the
Northwest Power Act.
(d)Incremental participant cost prior to customer incentives.
(e)Average program administration and overhead costs to achieve each kWh of savings.Calculated from 2024 actuals.
(f)UCT Ratio=(NPV DSM Avoided Costs)/((Admin Cost/kWh*kWh Savings)+Incentives)
(g)TRC Ratio=((NPV DSM Avoided Costs*110%)+NEB/((Admin Cost/kWh*kWh Savings)+Incentives+(Incremental Participant Costs-Incentives))
(1)NEEA circuit rider code enforcement initiative.2024 average per home savings.Costs and NEBs from RTF.RESNCMTHouse_ID_v3_1_.xlsm.2019.
(2)Measure not cost-effective.Will continue to be monitored in 2025.
(3)Measure cost-effective when admin is excluded.
Demand-Side Management 2024 Annual Report Page 29

Idaho Power Supplement 1:Cost-Effectiveness
Weatherization Assistance for Qualified Customers (Idaho)
Segment:Residential
2024 Program Results
Cost Inputs WAQC Only Re-Weatherization Total Ref. Summary of Cost-Effectiveness Results
Program Administration............................................................................... $ 132,566 15,354 147,920 Test Benefit Cost Ratio
Community Action Partnership(CAP)Agency Payments............................ 1,172,375 153,540 1,325,914 Total Program
Total UC.................................................................................................. $ 1,304,940 168,894 1,473,834 P UC Test............................................ 241,023 1,549,771 0.16
TRC Test........................................... 531,843 2,411,041 0.22
Accruals/Reversal of Carryover Dollars........................................................ (782,009) - (782,009) RIM Test.......................................... 241,023 2,170,151 0.11
Total Program Expenses......................................................................... $ 522,931 168,894 691,825 PCT.................................................. N/A N/A N/A
WAQC Only
Idaho Power Indirect Overhead Expense Allocation-5.152%.................... $ 67,235 8,702 75,937 OH UC Test............................................ 228,006 1,372,176 0.17
Additional State Funding.............................................................................. 861,270 - 861,270 M TRC Test........................................... 494,724 2,233,446 0.22
Net Benefit Inputs WAQC Only Re-Weatherization Total Ref. RIM Test.......................................... 228,006 1,959,050 0.12
Resource Savings PCT.................................................. N/A N/A N/A
2024 Annual Gross Energy(kWh).......................................................... 346,638 19,790 366,428 Re-Weatherization Only
NPV Cumulative Energy(kWh).............................................................. 4,552,704 259,920 4,812,624 UC Test............................................ $ 13,017 $ 177,596 0.07
Avoided Costs........................................................................................ $ 228,006 13,017 241,023 S TRC Test........................................... 14,319 177,596 0.08
10%Credit(Northwest Power Act)....................................................... $ 22,801 1,302 24,102 RIM Test.......................................... 13,017 211,101 0.06
Total Electric Savings.............................................................................. $ 250,806 14,319 265,125 A PCT.................................................. N/A N/A N/A
Benefits and Costs Included in Each Test
Participant Bill Savings UC Test................................. =S*NTG =P+OH
NPV Cumulative Participant Bill Savings............................................... $ 586,875 33,505 620,380 B TRC Test................................=(A+NUI+NEB)*NTG =P+OH+M
RIM Test................................=S*NTG =P+OH+(B*NTG)
Other Benefits PCT........................................N/A N/A
Non-Utility Rebates/Incentives.................................................................... $ - - - NUI Assumptions for Levelized Calculations
Non-Electric Benefits.................................................................................... Discount Rate
Heath&Safety....................................................................................... $ 256,394 256,394 Nominal(WACC)...................................................................................... 7.12%
Repair..................................................................................................... $ 10,324 10,324 Real((1+WACC)/(1+Escalation))-I................................................... 4.41%
Other...................................................................................................... $ - - Escalation Rate............................................................................................... 2.60%
Non-Energy Benefits..................................................................................... $ 266,718 266,718 NEB Net-to-Gross (NTG).................................................................................I...... 100%
Minimum NTG Sensitivity.............................................................................. 643%
Notes: Average Customer Segment Rate/kWh......................................................... $0.098
Savings updated in 2020 and based on a billing analysis of the 2016-2018 weatherization projects. System Losses................................................................................................. 6.00%
Program cost-effectiveness incorporated Idaho Public Utilities Commission(IPUC)staff recommendations from case GNR-E-12-01.
Recommendations include:
Claimed 100%of savings;increased NTG to 100%;added a 10%conservation preference adder;health,safety,and repair non-energy
benefits,and allocation of indirect overhead expenses.
No customer participant costs.Costs shown are from the DOE state weatherization assistance program.
Demand-Side Management 2024 Annual Report Page 30

Idaho Power Supplement 1: Cost-Effectiveness
Weatherization Assistance for Qualified Customers (Oregon)
Segment:Residential
2024 Program Results
Cost Inputs Ref Summary of Cost-Effectiveness Results
Program Administration.................................................................................................... $ 4,357 Test Benefit Cost Ratio
Community Action Partnership(CAP)Agency Payments.................................................. 6,061 UC Test.......................................................... $ 673 $ 10,954 0.06
Total UC...................................................................................................................... $ 10,418 P TRC Test......................................................... 2,646 13,275 0.20
RIM Test........................................................ 673 12,686 0.05
Accruals/Reversal of Carryover Dollars............................................................................. (22,500) PCT................................................................. N/A N/A N/A
Total Program Expenses.............................................................................................. $ (12,082)
Benefits and Costs Included in Each Test
Idaho Power Indirect Overhead Expense Allocation-5.152%......................... $ 537 OH UC Test....................................................=S*NTG =P
Additional State Funding................................................................................... 2,321 M TRC Test.................................................. =(A+NUI+NEB)*NTG =P+((M-I)*NTG)
Net Benefit Inputs Ref RIM Test..................................................=S*NTG =P+(B*NTG)
Resource Savings PCT.......................................................... =B+I+NUI+NEB =M
2024 Annual Gross Energy(kWh)............................................................... 1,023
NPV Cumulative Energy(kWh)................................................................... 13,436 $ 673 S Assumptions for Levelized Calculations
10%Credit(Northwest Power Act)............................................................ 67 Discount Rate
TotalElectric Savings................................................................................... $ 740 A Nominal(WACC).................................................................................................... 7.12%
Real((1+WACC)/(1+Escalation))-1.................................................................. 4.41%
Participant Bill Savings Escalation Rate............................................................................................................. 2.60%
NPV Cumulative Participant Bill Savings.................................................... $ 1,732 B Net-to-Gross(NTG)....................................................................................................... 100%
MinimumNTG Sensitivity............................................................................................. 1628%
Other Benefits Average Customer Segment Rate/kWh....................................................................... $0.098
Non-Utility Rebates/Incentives......................................................................... $ - NUI System Losses............................................................................................................... 6.00%
NE Bs...................................................................................................................
Health and Safety....................................................................................... $ 1,906
Repair.......................................................................................................... $ -
Other........................................................................................................... $ -
Non-Energy Benefits......................................................................................... $ 1,906 NEB
Notes:
Savings updated in 2020 and based on a billing analysis of the 2016-2018 weatherization projects.
Program cost-effectiveness incorporated Idaho Public Utilities Commission(IPUC)staff recommendations from case GNR-E-12-01.Recommendations include:
Claimed 100%of savings;increased NTG to 100%;added a 10%conservation preference adder;health,safety,and repair non-energy benefits,and allocation of indirect overhead expenses.
No customer participant costs.Costs shown are from the DOE state weatherization assistance program.
Demand-Side Management 2024 Annual Report Page 31

Idaho Power Supplement 1: Cost-Effectiveness
Weatherization Solutions for Eligible Customers
Segment:Residential
2024 Program Results
Cost Inputs Ref Summary of Cost-Effectiveness Results
Program Administration........................................................................................... $ 13,258 Test Benefit Cost Ratio
Program Incentives.................................................................................................. 99,687 UC Test...................................... $ 16,960 $ 118,764 0.14
Total Program Expenses...................................................................................... $ 112,944 TRC Test.................................... 25,076 118,764 0.21
Total UC............................................................................................................. $ 112,944 P RIM Test.................................... 16,960 162,417 0.10
Idaho Power Indirect Overhead Expense Allocation-5.152%.................................... $ 5,819 OH PCT............................................ N/A N/A N/A
Additional State Funding $ - M
Benefits and Costs Included=S*NTG
Net Benefit Inputs Ref UC Test............................... =S*NTG =P+OH
Resource Savings TRC Test.............................. _(A+N UI+NEB)*NTG =P+OH+M
2024 Annual Gross Energy(kWh)................................................. 25,784 RIM Test............................. =S* NTG =P+OH+(B*NTG)
NPV Cumulative Energy(kWh)..................................................... 338,644 $ 16,960 S PCT..................................... N/A N/A
10%Credit(Northwest Power Act)............................................... 1,696
Total Electric Savings...................................................................... $ 18,656 A Assumptions for Levelized Calculations
Discount Rate
Participant Bill Savings Nominal(WACC).......................................................................... 7.12%
NPV Cumulative Participant Bill Savings....................................... $ 43,654 B Real((1+WACC)/(1+Escalation))-1........................................ 4.41%
Other Benefits Escalation Rate........................................................................................ 2.60%
Non-Utility Rebates/Incentives........................................................... $ - NUI Net-to-Gross (NTG)................................................................................ 100%
NEBs.................................................................................................... Minimum NTG Sensitivity....................................................................... 700%
Health and Safety......................................................................... $ 4,586 Average Customer Segment Rate/kWh................................................... $0.098
Repair........................................................................................... $ - System Losses......................................................................................... 6.00%
Other............................................................................................ $ 1,834.00
NEBs Total.................................................................................... $ 6,420.00 NEB
Notes:
Savings updated in 2020 and based on a billing analysis of the 2016-2018 weatherization projects.
Program cost-effectiveness incorporated Idaho Public Utilities Commission(IPUC)staff recommendations from case GNR-E-12-01.Recommendations include:
Claimed 100%of savings;increased NTG to 100%;added a 10%conservation preference adder;health,safety,and repair non-energy benefits,and allocation of indirect
overhead expenses.
No customer participant costs.
Demand-Side Management 2024 Annual Report Page 32

Idaho Power Supplement 1: Cost-Effectiveness
Custom Projects
Segment:Industrial
2024 Program Results
Cost Inputs Ref Summary of Cost-Effectiveness Results
Program Administration.......................................................................................... $ 2,599,479 Test Benefit Cost Ratio
Program Incentives................................................................................................. 6,980,348 1 UC Test.................................. $ 21,184,147 $ 9,579,826 2.21
Total UC............................................................................................................. $ 9,579,826 P TRC Test................................. 24,237,335 26,542,318 0.91
RIM Test................................ 21,184,147 29,817,599 0.71
Measure Equipment and Installation(Incremental Participant Cost)..................... $ 23,942,839 M PCT........................................ 28,152,893 23,942,839 1.18
Benefits and Costs Included in Each Test
UC Test................................ =S* NTG =P
Net Benefit Inputs Ref TRC Test.............................. _(A+NUI+NEB)* NTG =P+((M-I)*NTG)
Resource Savings RIM Test.............................. =S* NTG =P+(B*NTG)
2024 Annual Gross Energy(kWh)............................................. 60,076,877 PCT...................................... =B+I+NUI+NEB =M
NPV Cumulative Energy(kWh).................................................. 423,617,241 $ 21,184,147 S
10%Credit(Northwest Power Act)........................................... 2,118,415 Assumptions for Levelized Calculations
Total Electric Savings................................................................... $ 23,302,562 A Discount Rate
Nominal(WACC)............................................................................ 7.12%
Participant Bill Savings Real((1+WACC)/(1+Escalation))-1.......................................... 4.41%
NPV Cumulative Participant Bill Savings................................... $ 20,237,772 B Escalation Rate.......................................................................................... 2.60%
Net-to-Gross(NTG)................................................................................... 100%
Other Benefits Minimum NTG Sensitivity.......................................................................... 45%
Non-Utility Rebates/Incentives................................................. $ - NUI Average Customer Segment Rate/kWh..................................................... $0.041
Non-Energy Benefits................................................................. $ 934,773 NEB System Losses........................................................................................... 6.00%
Notes:
Energy savings are unique by project and are reviewed by Idaho Power engineering staff of third-party consultants.Each project must complete a certification inspection.
Green Rewind initiative is available to agricultural,commercial,and industrial motor rewinds are paid under Custom Projects,but the savings are not included in the program cost-
effectiveness.
Green Rewind savings are included in the sector cost-effectiveness.
NEB/impacts on a$/kWh for each end-use.Based on 2019 impact evaluation of other C&I programs.
Demand-Side Management 2024 Annual Report Page 33

Year:2024 Program:Custom Projects Market Segment:Industrial Program Type:Energy Efficiency
Benefits Costs Benefit/Cost Tests
Gross Energy Incremental
Measure Savings(kWh/yr) NPV Avoided Participant Cost Admin Cost UCT
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)I'I (b) Costs Id NEB (d) Incentive/Unit ($/kWh)Iel Ratio UI TRC Ratio lal Source/Notes
Campus Cohort
for Energy strategic energy I-AII-SecTotal-All-AII-
Efficiency management cohort Baseline Cohort All-E 1 2,836,018.00 $ 154,552.96 $ - $ 120,108.23 $ 70,917.50 $ 0.044 0.79 0.70 1,2
Compressed Air energy management I-AII-SecTotal-AII-AII-
Leak Repairs offering Baseline Cohort All-E 1 419,992.00 $ 22,888.08 $ - $ 6,186.48 $ 6,186.48 $ 0.044 0.93 1.03 1,2
Continuous
Energy
Improvement
Cohort for strategic energy Commercial-School-
Schools management cohort Baseline Cohort Misc 1 972,098.00 $ 43,157.85 $ - $ 50,253.00 $ 24,302.46 $ 0.044 0.65 0.51 1,2
Energy energy management I-AII-SecTotal-AII-AII-
Management offering Baseline Cohort All-E 1 2,499,797.00 $ 136,230.10 $ - $ 60,025.34 $ 53,756.83 $ 0.044 0.84 0.89 1,2
energy management I-AII-SecTotal-AII-AII-
Find&Fix offering Baseline Cohort All-E 1 188,296.00 $ 10,261.47 $ - $ 4,920.00 $ 4,707.40 $ 0.044 0.79 0.86 1,2
Industrial Energy strategic energy I-WaterSupply-Mot-
Efficiency Cohort management cohort Baseline Cohort All-All-All-U 1 9,970,975.00 $ 545,845.35 $ - $ 113,641.44 $ 46,714.84 $ 0.044 1.13 1.09 1
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 15HP Rewind: Motor size 15HP Standard rewind practice Motor All-S 7 525.20 $ 181.52 $ - $ 179.84 $ 15.00 $ 0.044 4.79 0.98 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 20HP Rewind: Motor size 20HP Standard rewind practice Motor All-S 7 702.77 $ 242.89 $ - $ 200.64 $ 20.00 $ 0.044 4.80 1.16 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 25HP Rewind: Motor size 25HP Standard rewind practice Motor All-S 8 893.48 $ 342.23 $ - $ 229.24 $ 25.00 $ 0.044 5.35 1.40 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 30HP Rewind: Motor size 30HP Standard rewind practice Motor All-S 8 962.42 $ 368.64 $ - $ 251.78 $ 30.00 $ 0.044 5.12 1.38 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 40HP Rewind: Motor size 40HP Standard rewind practice Motor All-S 8 1,120.77 $ 429.29 $ - $ 307.68 $ 40.00 $ 0.044 4.83 1.32 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 50HP Rewind: Motor size 50HP Standard rewind practice Motor All-S 8 1,206.18 $ 462.01 $ - $ 340.61 $ 50.00 $ 0.044 4.50 1.29 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 60HP Rewind: Motor size 60HP Standard rewind practice Motor All-S 8 1,268.50 $ 485.88 $ - $ 401.72 $ 60.00 $ 0.044 4.21 1.17 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 75HP Rewind: Motor size 75HP Standard rewind practice Motor All-S 8 1,305.49 $ 500.04 $ - $ 434.22 $ 75.00 $ 0.044 3.79 1.12 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 100HP Rewind: Motor size 100HP Standard rewind practice Motor All-S 8 1,723.08 $ 660.00 $ - $ 538.65 $ 100.00 $ 0.044 3.77 1.18 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 125HP Rewind: Motor size 125HP Standard rewind practice Motor All-S 8 1,990.39 $ 762.38 $ - $ 536.91 $ 125.00 $ 0.044 3.60 1.34 1 3
Demand-Side Management 2024 Annual Report Page 34

Year:2024 Program:Custom Projects Market Segment:Industrial Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings(kWh/yr) NPV Avoided Participant Cost Admin Cost UCT
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)I'I (b) Costs I`I NEB (d) Incentive/Unit ($/kWh)I`I Ratio 10 TRC Ratio Idl Source/Notes
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 150HP Rewind: Motor size 150HP Standard rewind practice Motor AII-S 8 2,366.02 $ 906.26 $ - $ 598.05 $ 150.00 $ 0.044 3.58 1.42 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 200HP Rewind: Motor size 200HP Standard rewind practice Motor AII-S 8 3,138.34 $ 1,202.09 $ - $ 719.97 $ 200.00 $ 0.044 3.57 1.54 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 250HP Rewind: Motor size 250HP Standard rewind practice Motor AII-S 8 3,798.53 $ 1,454.96 $ - $ 925.36 $ 250.00 $ 0.044 3.50 1.47 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 300HP Rewind: Motor size 300HP Standard rewind practice Motor AII-S 8 4,534.67 $ 1,736.93 $ - $ 935.35 $ 300.00 $ 0.044 3.49 1.69 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 350HP Rewind: Motor size 350HP Standard rewind practice Motor AII-S 8 5,286.56 $ 2,024.92 $ - $ 980.35 $ 350.00 $ 0.044 3.49 1.84 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 400HP Rewind: Motor size 400HP Standard rewind practice Motor AII-S 8 5,994.15 $ 2,295.95 $ - $ 1,094.96 $ 400.00 $ 0.044 3.47 1.86 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 450HP Rewind: Motor size 450HP Standard rewind practice Motor AII-S 8 6,732.12 $ 2,578.62 $ - $ 1,196.88 $ 450.00 $ 0.044 3.47 1.90 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 500HP Rewind: Motor size 500HP Standard rewind practice Motor AII-S 8 7,490.56 $ 2,869.13 $ - $ 1,293.03 $ 500.00 $ 0.044 3.47 1.95 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 600HP Rewind: Motor size 600HP Standard rewind practice Motor AII-S 8 10,137.37 $ 3,882.94 $ - $ 1,945.90 $ 600.00 $ 0.044 3.73 1.79 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 700HP Rewind: Motor size 700HP Standard rewind practice Motor AII-S 8 11,776.73 $ 4,510.87 $ - $ 2,122.97 $ 700.00 $ 0.044 3.72 1.88 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 800HP Rewind: Motor size 800HP Standard rewind practice Motor AII-S 8 13,430.58 $ 5,144.35 $ - $ 2,355.50 $ 800.00 $ 0.044 3.71 1.92 3
Green Motors
Program
Rewind: Motor Green Motors Program I-All-Other-Shift2-All
size 900HP Rewind: Motor size 900HP Standard rewind practice Motor AII-S 8 15,077.39 $ 5,775.13 $ - $ 2,596.83 $ 900.00 $ 0.044 3.71 1.95 3
Green Motors
Program Green Motors Program
Rewind: Motor Rewind: Motor size I-All-Other-Shift2-All
size 1000HP 1000HP Standard rewind practice Motor AII-S 8 16,681.86 $ 6,389.69 $ - $ 2,798.58 $ 1,000.00 $ 0.044 2.55 1.63 3
Green Motors
Program Green Motors Program
Rewind: Motor Rewind: Motor size I-All-Other-Shift2-All
size 1250HP 1250HP Standard rewind practice Motor AII-S 9 17,811.87 $ 7,442.14 $ - $ 3,343.10 $ 1,250.00 $ 0.044 2.53 1.63 3
Demand-Side Management 2024 Annual Report Page 35

Year:2024 Program:Custom Projects Market Segment:Industrial Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings(kWh/yr) NPV Avoided Participant Cost Admin Cost UCT
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)I'I (b) Costs I`I NEB (d) Incentive/Unit ($/kWh)I*I Ratio TRC Ratio Isl Source/Notes
Green Motors
Program Green Motors Program
Rewind: Motor Rewind: Motor size I-All-Other-Shift2-All
size 1500HP 1500HP Standard rewind practice Motor AII-S 9 21,329.20 $ 8,911.75 $ - $ 3,829.63 $ 1,500.00 $ 0.044 2.53 1.68 3
Green Motors
Program Green Motors Program
Rewind: Motor Rewind: Motor size I-All-Other-Shift2-All
size 1750HP 1750HP Standard rewind practice Motor AII-S 9 24,779.46 $ 10,353.33 $ - $ 4,370.94 $ 1,750.00 $ 0.044 2.52 1.69 3
Green Motors
Program Green Motors Program
Rewind: Motor Rewind: Motor size I-All-Other-Shift2-All
size 2000HP 2000HP Standard rewind practice Motor AII-S 9 28,200.58 $ 11,782.74 $ - $ 4,903.13 $ 2,000.00 $ 0.044 2.52 1.71 3
Green Motors
Program Green Motors Program
Rewind: Motor Rewind: Motor size I-All-Other-Shift2-All
size 2250HP 2250HP Standard rewind practice Motor AII-S 9 31,526.74 $ 13,172.47 $ - $ 5,341.56 $ 2,250.00 $ 0.044 2.51 1.74 3
Green Motors
Program Green Motors Program
Rewind: Motor Rewind: Motor size I-All-Other-Shift2-All
size 2500HP 2500HP Standard rewind practice Motor AII-S 9 34,956.50 $ 14,605.49 $ - $ 5,844.11 $ 2,500.00 $ 0.044 2.50 1.75 3
Green Motors
Program Green Motors Program
Rewind: Motor Rewind: Motor size I-All-Other-Shift2-All
size 3000HP 3000HP Standard rewind practice Motor AII-S 9 41,685.90 $ 17,417.16 $ - $ 6,832.84 $ 3,000.00 $ 0.044 2.49 1.77 3
Green Motors
Program Green Motors Program
Rewind: Motor Rewind: Motor size I-All-Other-Shift2-All
size 3500HP 3500HP Standard rewind practice Motor AII-S 9 48,532.34 $ 20,277.74 $ - $ 7,550.60 $ 3,500.00 $ 0.044 2.49 1.83 3
Green Motors
Program Green Motors Program
Rewind: Motor Rewind: Motor size I-All-Other-Shift2-All
size 4000HP 4000HP Standard rewind practice Motor AII-S 9 55,465.53 $ 23,174.55 $ - $ 8,429.87 $ 4,000.00 $ 0.044 2.49 1.86 3
Green Motors
Program Green Motors Program
Rewind: Motor Rewind: Motor size I-All-Other-Shift2-All
size 4500HP 4500HP Standard rewind practice Motor AII-S 9 62,268.99 $ 26,017.17 $ - $ 9,084.81 $ 4,500.00 $ 0.044 2.49 1.90 3
Green Motors
Program Green Motors Program
Rewind: Motor Rewind: Motor size I-All-Other-Shift2-All
size 5000HP 5000HP Standard rewind practice Motor AII-S 9 69,044.08 $ 28,847.93 $ - $ 9,697.61 $ 5,000.00 $ 0.0441 2.48 1.95 1 3
(a)Average measure life.
(b)Estimated kWh savings measured at the customer's meter,excluding system losses.
(c)NPV of DSM avoided costs.Based on the end-use load shape,measure life,savings including system losses,and avoided costs by pricing period as acknowledged in the 2021 IRP,TRC Test Benefit calculation includes 10%conservation adder from the
(d)Incremental participant cost prior to customer incentives.
(e)Average program administration and overhead costs to achieve each kWh of savings.Calculated from 2024 actuals.
(f)UCT Ratio=(NPV DSM Avoided Costs)/((Admin Cost/kWh*kWh Savings)+Incentives)
(g)TRC Ratio=((NPV DSM Avoided Costs*110%)+NEB/((Admin Cost/kWh*kWh Savings)+Incentives+(Incremental Participant Costs-Incentives))
(1)2024 total cohort savings
(2)Offering cost-effective when admin costs are excluded.
(3)RTF.Ind a nd_Ag_G ree n Moto rResi n d_v4_0.xlsm.2022.
Demand-Side Management 2024 Annual Report Page 36

Idaho Power Supplement 1: Cost-Effectiveness
New Construction
Segment:Commercial
2024 Program Results
Cost Inputs Ref Summary of Cost-Effectiveness Results
Program Administration.......................................................................................... $ 607,002 Test Benefit Cost Ratio
Program Incentives................................................................................................. 3,308,109 1 UC Test.................................. $ 9,621,323 $ 3,915,111 2.46
Total UC............................................................................................................. $ 3,915,111 P TRC Test................................. 13,658,003 5,897,403 2.32
RIM Test................................ 9,621,323 13,721,459 0.70
Measure Equipment and Installation(Incremental Participant Cost)..................... $ 5,290,401 M PCT........................................ 16,189,005 5,290,401 3.06
Benefits and Costs Included in Each Test
UC Test................................ =S* NTG =P
Net Benefit Inputs Ref TRC Test.............................. _(A+NUI+NEB)* NTG =P+((M-I)*NTG)
Resource Savings RIM Test.............................. =S* NTG =P+(B*NTG)
2024 Annual Gross Energy(kWh)............................................. 18,161,615 PCT...................................... =B+I+NUI+NEB =M
NPV Cumulative Energy(kWh).................................................. 167,445,469 $ 9,621,323 S
10%Credit(Northwest Power Act)........................................... 962,132 Assumptions for Levelized Calculations
Total Electric Savings................................................................... $ 10,583,455 A Discount Rate
Nominal(WACC)............................................................................ 7.12%
Participant Bill Savings Real((1+WACC)/(1+Escalation))-1.......................................... 4.41%
NPV Cumulative Participant Bill Savings................................... $ 9,806,348 B Escalation Rate.......................................................................................... 2.60%
Net-to-Gross(NTG)................................................................................... 100%
Other Benefits Minimum NTG Sensitivity.......................................................................... 41%
Non-Utility Rebates/Incentives................................................. $ - NUI Average Customer Segment Rate/kWh..................................................... $0.051
Non-Energy Benefits................................................................. $ 3,074,548 NEB System Losses........................................................................................... 6.00%
Notes:
Non-energy benefits/impacts on a$/kWh for each end-use. Based on 2019 impact evaluation.
Demand-Side Management 2024 Annual Report Page 37

Year:2024 Program:New Construction Market Segment:Commercial Program Type:Energy Efficiency
Benefits Costs Benefit/Cost Tests
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost UCT Source/Not
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)IaI (kWh/yr) Costs(`) NEB Cost lal Unit ($/kWh)IeI Ratio 19 TRC Ratio lal es
Air Conditioners,Water
Cooled IECC 2018 Air Cooled AC C-All-HVAC-CAC-AII-
Air conditioning Any Size Code Standard Ton All-E 15 67.00 $ 36.73 $ - $ 225.00 $ 40.00 $ 0.044 0.86 0.18 1
Air-cooled chiller with
condenser C-AII-HVAC-CAC-AII-
Air conditioning IPLV:14.0 EER or higher IECC 2018 Code Standard Ton All-E 20 102.00 $ 61.96 $ - $ 209.00 $ 80.00 $ 0.044 0.73 0.32 1,2,5
C-AII-HVAC-CAC-AII-
Air conditioning Air-side Economizer IECC 2018 Code Standard Ton All-E 15 197.00 $ 108.00 $ - $ 81.36 $ 75.00 $ 0.044 1.29 1.32 1,2
C-AII-HVAC-CAC-AII-
Air conditioning Direct evaporative cooler IECC 2018 Code Standard Ton All-E 15 315.00 $ 172.70 $ - $ 364.00 $. 200.00 $ 0.044 0.81 0.50 1,5
Evaporative Pre-Cooler on C-AII-HVAC-CAC-AII-
Air conditioning Air-Cooled Chillers Air-cooled condenser coil Ton All-E 15 63.00 $ 34.54 $ - $ 173.00 $ 30.00 $ 0.044 1.05 0.22 1,5
C-AII-HVAC-CAC-AII-
Air conditioning Indirect evaporative cooler IECC 2018 Code Standard Ton All-E 15 225.00 $ 123.35 $ - $ 1,553.00 $ 130.00 $ 0.044 0.88 0.09 1
Unitary Commercial Air
Conditioners,Air Cooled
(Cooling Mode).
Split system&single
package. C-AII-HVAC-CAC-AII-
Air conditioning Part A:Base to CEE Tier 1 IECC 2018 Code Standard Ton All-E 15 47.00 $ 25.77 $ - $ 79.00 $ 25.00 $ 0.044 0.95 0.35 1,2,3
Unitary Commercial Air
Conditioners,Air Cooled
(Cooling Mode).
Split system&single
package. C-AII-HVAC-CAC-AII-
Air conditioning Part B:Base to CEE Tier 2 IECC 2018 Code Standard Ton All-E 15 88.00 $ 48.25 $ - $ 123.00 $ 50.00 $ 0.044 0.90 0.42 1
Water-cooled chiller
electronically operated,
reciprocating and positive C-AII-HVAC-CAC-AII-
Air conditioning displacement IECC 2018 Code Standard Ton All-E 20 61.00 $ 37.06 $ - $ 103.00 $ 40.00 $ 0.044 0.87 0.39 2,5
Combined C-AII-HVAC-CAC-AII-
Air conditioning Water-side Economizer IECC 2018 Code Standard chiller tonnage All-E 10 153.00 $ 66.82 $ - $ 725.82 $ 50.00 $ 0.044 1.18 0.10 1
Appliances with Efficient Laundry Machines Commercial-Misc.
Electric dryer (electric dryer) IECC 2018 Code Standard Unit Com-Misc 9 814.50 $ 314.35 $ 3,411.460 $ 400.00 $ 200.00 $ 0.044 1.33 8.63 2,4
Automatic High- Commercial-
Speed Door Freezer to Dock Code standards Square foot Ref.warehouse-Misc 16 2,531.00 $ 1,367.28 $ - $ 167.00 $ 320.00 $ 0.044 3.18 5.42 1
Automatic High- Commercial-
Speed Door Freezer to Refrigerator Code standards Square foot Ref.warehouse-Misc 16 1,829.00 $ 988.05 $ - $ 167.00 $ 160.00 $ 0.044 4.12 4.40 1
Automatic High- Commercial-
Speed Door Refrigerator to Dock Code standards Square foot Ref.warehouse-Misc 16 360.00 $ 194.48 $ - $ 167.00 $ 80.00 $ 0.044 2.03 1.17 1
Square foot C-AII-HVAC-CAC-AII-
Building Shell Reflective roof treatment IECC 2018 Code Standard roof area All-E 15 0.12 $ 0.06 $ - $ 0.05 $ 0.05 $ 0.044 1.16 1.27 2
Commercial-Misc.
Compressed Air Air compressor VFD Code standards HP Com-Misc 13 949.00 $ 461.55 $ - $ 223.00 $ 200.00 $ 0.044 1.91 1.92 1
Efficient Compress Air Commercial-Misc.
Compressed Air Nozzle Code standards Unit Com-Misc 15 2,223.00 $ 1,158.46 $ - $ 85.00 $ 80.00 $ 0.044 6.55 7.00 1
Commercial-Misc.
Compressed Air Low Pressure Drop Filter Code standards HP Com-Misc 10 1 44.00 $ 18.31 $ - $ 10.00 $ 10.00 $ 0.044 1.54 1.69 1
Demand-Side Management 2024 Annual Report Page 38

Year:2024 Program:New Construction Market Segment:Commercial Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings NPV Avoided Participant incentive/ Admin Cost UCT Source/Not
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)lei (kWh/yr)IbI Costs(0 NEB Cost ItlI Unit ($/kWh)ie) Ratio Ie TRC Ratio'g) es
Commercial-Misc.
Compressed Air No-Loss Condensate Drain Code standards HP Com-Misc 10 1,970.00 $ 819.73 $ - $ 194.00 $ 200.00 $ 0.044 2.87 3.22 1
Refrigerated Compressed Commercial-Misc.
Compressed Air Air Dryer Code standards CFM Com-Misc 13 10.62 $ 5.17 $ - $ 6.00 $ 3.00 $ 0.044 1.49 0.88 1,5
Demand Controlled Kitchen C-AII-Food-Cook-All-
Controls Ventilation Exhaust Hood No VFD HP All-C 15 4,590.00 $ 2,461.65 $ - $ 248.00 $ 250.00 $ 0.044 5.47 6.04 1
Energy Management
System(EMS)controls: C-AII-HVAC-Vent-All-
Controls Part A:1 strategy IECC 2018 Code Standard Ton of cooling All-E 15 227.00 $ 215.93 $ 19.200 $ 162.00 $ 60.00 $ 0.044 2.21 1.19 1
EMS controls: C-AII-HVAC-Vent-All-
Controls Part B:2 strategies IECC 2018 Code Standard Ton of cooling All-E 15 409.00 $ 249.71 $ 19.200 $ 198.00 $ 80.00 $ 0.044 2.07 1.21 1
EMS controls: C-AII-HVAC-Vent-All-
Controls Part C:3 strategies IECC 2018 Code Standard Ton of cooling All-E 15 473.00 $ 299.34 $ 32.010 $ 233.00 $ 100.00 $ 0.044 2.07 1.35 1
EMS controls: C-AII-HVAC-Vent-All-
Controls Part D:4 strategies IECC 2018 Code Standard Ton of cooling All-E 15 567.00 $ 325.74 $ 67.220 $ 269.00 $ 120.00 $ 0.044 1.95 1.29 1
EMS controls: C-AII-HVAC-Vent-All-
Controls Part E:5 strategies IECC 2018 Code Standard Ton of cooling All-E 15 617.00 $ 119.84 $ 67.220 $ 304.00 $ 140.00 $ 0.044 1.71 0.88 1
Guest room energy C-Lod-fan-SGS-AII-
Controls management system IECC 2018 Code Standard Ton All-S 11 550.00 $ 237.89 $ - $ 57.50 $ 50.00 $ 0.044 3.22 3.21 1
Part C:Variable speed drive
on Potato/Onion Storage C-AII-HVAC-Vent-All-
Controls Shed Ventilation No VFD HP All-E 10 1,193.00 $ 502.70 $ - $ 264.00 $ 250.00 $ 0.044 1.66 1.75 1
Variable speed drive on C-AII-HVAC-Vent-All-
Controls HVAC system applications Code standards HP All-E 15 582.00 $ 307.26 $ - $ 153.91 $ 125.00 $ 0.044 2.04 1.89 1
A-Da-Proc-
VFD on milking transfer MilkingSchedule-All-
Dairy VFD pump Code standards VFD All-S 10 7,687.00 $ 3,229.36 $ - $ 1,469.00 $ 1,500.00 $ 0.044 1.76 1.97 1
A-Da-Proc-
VFD on milking vacuum MilkingSchedule-All-
Dairy VFD pump Code standards HP All-S 10 548.00 $ 230.22 $ - $ 273.00 $ 170.00 $ 0.044 1.19 0.85 1,5
Energy Star
Commercial Energy Star Commercial Non-ENERGY STAR Commercial-Misc.
Dishwasher Dishwasher Dishwasher Unit Com-Misc 12 3,698.00 $ 1,731.44 $ - $ 2,297.00 $ 500.00 $ 0.044 2.62 0.77 6
Circulating Block Heater
Engine block Stationary pump-driven on a Backup Generator C-AII-HVAC-ER-AII-
heater cirulating block heater <200 kW Unit All-E 15 1,106.00 $ 574.20 $ - $ 239.00 $ 200.00 $ 0.044 2.31 2.20 1
Circulating Block Heater
Engine block Stationary pump-driven on a Backup Generator C-AII-HVAC-ER-AII-
heater cirulating block heater 201-500 kW Unit All-E 15 2,493.00 $ 1,294.28 $ - $ 573.00 $ 350.00 $ 0.044 2.82 2.09 1
Circulating Block Heater
Engine block Stationary pump-driven on a Backup Generator C-AII-HVAC-ER-AII-
heater cirulating block heater 501-1000 kW Unit All-E 15 4,385.00 $ 2,276.54 $ - $ 573.00 $ 500.00 $ 0.044 3.29 3.28 1
Engine block Engine Mounted engine C-AII-HVAC-ER-AII-
heater controls block heater Code standards Unit All-E 15 2,352.00 $ 1,221.08 $ - $ 120.00 $ 150.00 $ 0.044 4.83 6.04 1
Engine block Wall mounted engine block C-AII-HVAC-ER-AII-
heater controls heater Code standards Unit All-E 15 2,738.00 $ 1,421.48 $ - $ 70.00 $ 100.00 $ 0.044 6.48 8.26 1
Heat Pumps,Air Cooled
(Cooling Mode).Split
system&single package. C-AII-HVAC-CAC-AII-
Heat Pump Part A:Base to CEE Tier 1 IECC 2018 Code Standard Ton All-E 15 72.00 $ 39.47 $ - $ 36.00 $ 50.00 $ 0.044 0.74 1.11 1,2
Demand-Side Management 2024 Annual Report Page 39

Year:2024 Program:New Construction Market Segment:Commercial Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings NPV Avoided Participant incentive/ Admin Cost UCT Source/Not
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)Iel (kWh/yr)I'I Costs(0 NEB Cost Ia1 Unit ($/kWh)iei Ratio I) TRC Ratio'g) es
Heat Pumps,Air Cooled
(Cooling Mode).<=5 tons.
Split system&single
package.Part B:Base to C-All-HVAC-CAC-AII-
Heat Pump CEE Tier 2 IECC 2018 Code Standard Ton AII-E 15 104.00 $ 57.02 $ - $ 67.00 $ 70.00 $ 0.044 0.76 0.88 1,2
High Efficiency Battery
High Efficiency Chargers-Single or Three Commercial-
Battery Chargers Phase Code standards Unit Fleet_EV_Charger 15 3,337.00 $ 1,780.51 $ - $ 400.00 $ 200.00 $ 0.044 5.15 3.59 1
High Volume High Volume Low Speed I-AII-Other-Shift2-AII-
Low Speed Fan Fan Code standards Fan AII-S 15 16,732.50 $ 9,464.13 $ - $ 3,185.00 $ 2,000.00 $ 0.044 3.47 2.66 1,2
Heat Pumps,Water Cooled IECC 2018 Air Cooled AC C-AII-HVAC-CAC-AII-
HP Any Size Code Standard Ton AII-E 15 133.00 $ 72.92 $ - $ 370.00 $ 100.00 $ 0.044 0.69 0.21 1
ENERY STAR Ice Machine Non-ENERGY STAR ice C-AII-Ref-Refrig-All-
Ice Machines <2001bs per day machine Unit All-C 9 285.00 $ 118.51 $ - $ 311.00 $ 100.00 $ 0.044 1.05 0.40 1,5
ENERY STAR Ice Machine>= Non-ENERGY STAR ice C-AII-Ref-Refrig-All-
Ice Machines 200 lbs per day machine Unit All-C 9 2,608.00 $ 1,084.46 $ - $ 311.00 $ 300.00 $ 0.044 2.62 2.81 1
Indoor Pool Residential-Spa
Cover No poolcover Code standards Square foot Heater 10 23.50 $ 10.07 $ - $ 4.99 $ 2.00 $ 0.044 3.33 1.84 2,7
Exterior Light Load
Reduction:
Minimum of 15%below Commercial-Misc.
Lighting code. Code standards kW Com-ExtLight 15 4,059.00 $ 3,146.18 $ - $ 287.00 $ 200.00 $ 0.044 8.35 7.46 1,2
Lighting High Efficiency Exit Signs Code standards Sign IPC_8760 16 28.00 $ 15.66 $ - $ 10.83 $ 7.50 $ 0.044 1.80 1.43 1,2
Interior Light Load
Reduction:
Part A:10-19.9%below C-All-Lgt-LPD Int-AII-
Lighting code. Code standards Square foot AII-E 14 0.43 $ 0.22 $ - $ 0.13 $ 0.10 $ 0.044 1.86 1.63 1,2
Interior Light Load
Reduction:
Part B:20-29.9%below C-All-Lgt-LPD Int-AII-
Lighting code. Code standards Square foot AII-E 14 0.86 $ 0.44 $ - $ 0.25 $ 0.20 $ 0.044 1.86 1.69 1,2
Interior Light Load
Reduction:
Part C:Equal to or greater C-All-Lgt-LPD Int-AII-
Lighting than 30%below code. Code standards Square foot AII-E 14 1.95 $ 1.00 $ - $ 0.58 $ 0.30 $ 0.044 2.60 1.66 1,2
Networked Lighting Commercial-Misc.
Lighting Controls-Exterior Code standards kWh Com-ExtLight 12 1.00 $ 0.69 $ - $ 0.33 $ 0.20 $ 0.044 2.83 2.01 1
Networked Lighting C-All-Lgt-LPD Int-AII-
Lighting Controls-Interior Code standards kWh AII-E 12 1.00 $ 0.48 $ - $ 0.33 $ 0.26 $ 0.044 1.57 1.39 1
C-All-Lgt-LPD Int-AII-
Lighting Occupancy sensors Code standards Unit AII-E 8 329.00 $ 118.53 $ - $ 134.00 $ 25.00 $ 0.044 3.01 0.88 1
Efficient Refrigeration C-Gro-Ref-AII-AII-AII-
Refrigeration Condenser Code standards Ton E 15 114.00 $ 65.28 $ - $ 192.00 $ 40.00 $ 0.044 1.45 0.36 1,5
Evaporative Pre-Cooler on
Air-Cooled Refrigeration C-AII-HVAC-CAC-AII-
Refrigeration Systems Air-cooled condenser coil Ton AII-E 15 110.00 $ 60.31 $ - $ 173.00 $ 30.00 $ 0.044 1.73 0.37 1,5
Variable Refrigerant Flow
Units.Air Conditioner.Part IECC 2018 Air Cooled AC C-AII-HVAC-CAC-AII-
VRF AC B:Base to CEE Tier 1 Code Standard Ton AII-E 15 87.00 $ 47.70 $ - $ 93.00 $ 35.00 $ 0.044 1.23 0.54 1
Variable Refrigerant Flow
Units.<=5 tons.Air
Conditioner.Part C:Base to IECC 2018 Air Cooled AC C-AII-HVAC-CAC-AII-
VRF AC CEE Tier 2 Code Standard Ton AII-E 15 119.00 $ 65.24 $ - $ 108.00 $ 55.00 $ 0.044 1.08 0.63 1
Demand-Side Management 2024 Annual Report Page 40

Year:2024 Program:New Construction Market Segment:Commercial Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings NPV Avoided Participant incentive/ Admin Cost UCT Source/Not
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)Iel (kWh/yr)Ibl Costs(0 NEB Cost Ia1 Unit ($/kWh)ie) Ratio TRC Ratio'g) es
Air-cooled Variable
Refrigerant Flow Units.
Heat Pump.Part B:Base to IECC 2018 Air Cooled AC C-All-HVAC-CAC-AII-
VRF HP CEE Tier 1 Code Standard Ton AII-E 15 97.00 $ 53.18 $ - $ 71.00 $ 85.00 $ 0.044 0.98 1.45 1,3
Air-cooled Variable
Refrigerant Flow Units.<=5
tons.Heat Pump.Part C: IECC 2018 Air Cooled AC C-AII-HVAC-CAC-AII-
VRF HP Base to CEE Tier 2 Code Standard Ton AII-E 15 129.00 $ 70.72 $ - $ 71.00 $ 85.00 $ 0.044 0.78 1.02 1
Variable Refrigerant Flow,
Water Cooled Heat Pump.
<=64 Tons.Base to CEE Tier IECC 2018 Air Cooled AC C-AII-HVAC-CAC-AII-
VRF HP 1 Code Standard Ton AII-E 15 128.00 $ 70.18 $ - $ 145.00 $ 100.00 $ 0.044 0.66 0.51 1 1
(a)Average measure life.
(b)Estimated kWh savings measured at the customer's meter,excluding system losses.
(c)NPV of DSM avoided costs.Based on the end-use load shape,measure life,savings including system losses,and avoided costs by pricing period as acknowledged in the 2021 IRP,TRC Test Benefit calculation includes 10%conservation adder from the
(d)Incremental participant cost prior to customer incentives.
(e)Average program administration and overhead costs to achieve each kWh of savings.Calculated from 2024 actuals.
(f)UCT Ratio=(NPV DSM Avoided Costs)/((Admin Cost/kWh*kWh Savings)+Incentives)
(g)TRC Ratio=((NPV DSM Avoided Costs*110%)+NEB/((Admin Cost/kWh*kWh Savings)+Incentives+(Incremental Participant Costs-Incentives))
(1)Idaho Power Technical Reference Manual(TRM)prepared by ADM Associates,Inc.2021.
(2)Measure also available under Multifamily Energy Efficiency Program.
(3)Measure cost-effective when admin fees are excluded.
(4)Idaho Power TRM prepared by ADM Associates,Inc.2021.NEBs from water savings from RTF.ComClothesWashers_v7_1.xlsm.Simple average.2023.
(5)Idaho only measure.
(6)RTF.ComDishwasher_va_2.xlsm.2024.
(7)Idaho Power Multifamily TRIM prepared by ADM Associates,Inc.2023.
Demand-Side Management 2024 Annual Report Page 41

Idaho Power Supplement 1: Cost-Effectiveness
Retrofits
Segment:Commercial
2024 Program Results
Cost Inputs Ref Summary of Cost-Effectiveness Results
Program Administration.......................................................................................... $ 731,729 Test Benefit Cost Ratio
Program Incentives................................................................................................. 2,557,777 1 UC Test.................................. $ 6,462,476 $ 3,289,506 1.96
Total UC............................................................................................................. $ 3,289,506 P TRC Test................................. 9,202,463 9,590,236 0.96
RIM Test................................ 6,462,476 9,274,014 0.70
Measure Equipment and Installation(Incremental Participant Cost)..................... $ 8,858,507 M PCT........................................ 10,636,024 8,858,507 1.20
Benefits and Costs Included in Each Test
UC Test................................ =S* NTG =P
Net Benefit Inputs Ref TRC Test.............................. _(A+NUI+NEB)* NTG =P+((M-I)*NTG)
Resource Savings RIM Test.............................. =S* NTG =P+(B*NTG)
2024 Annual Gross Energy(kWh)............................................. 12,066,417 PCT...................................... =B+I+NUI+NEB =M
NPV Cumulative Energy(kWh).................................................. 103,679,398 $ 6,462,476 S
10%Credit(Northwest Power Act)........................................... 646,248 Assumptions for Levelized Calculations
Total Electric Savings................................................................... $ 7,108,724 A Discount Rate
Nominal(WACC)............................................................................ 7.12%
Participant Bill Savings Real((1+WACC)/(1+Escalation))-1.......................................... 4.41%
NPV Cumulative Participant Bill Savings................................... $ 5,984,508 B Escalation Rate.......................................................................................... 2.60%
Net-to-Gross(NTG)................................................................................... 100%
Other Benefits Minimum NTG Sensitivity.......................................................................... 51%
Non-Utility Rebates/Incentives................................................. $ - NUI Average Customer Segment Rate/kWh..................................................... $0.051
Non-Energy Benefits................................................................. $ 2,093,739 NEB System Losses........................................................................................... 6.00%
Notes:
Measure inputs from Evergreen Consulting Group or the TRM prepared by ADM Associates,Inc.,unless otherwise noted
NEB/impacts on a$/kWh for each end-use.Based on the 2019 impact evaluation.
Demand-Side Management 2024 Annual Report Page 42

Year:2024 Program:Retrofits Market Segment:Commercial Program Type:Energy Efficiency
Benefits Costs Benefit/Cost Tests
Gross Energy Incremental
Measure Savings NPVAvoided Participant Incentive/ Admin Cost UCT
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)Izl (kWh/yr)jbj Costs I`I NEB Cost(d) Unit ($/kWh)w Ratio Ifl TRC Ratio(g) Source/Notes
<=5 ton VRF.Base to GEE Working pre-existing C-All-HVAC-CAC-AII-
AC Units Tier 2 system Ton All-E 15 161.00 $ 88.27 $ - $ 1,093.00 $ 100.00 $ 0.044 0.82 0.09 1,2
C-AII-HVAC-CAC-AI I-
AC Units Air-conditioning Tune Up ton All-E 10 99.50 $ 43.46 $ - $ 35.00 $ 25.00 $ 0.044 1.48 1.22 1
Working pre-existing C-AII-HVAC-CAC-AII-
AC Units Base to CEE Tier 2 system Ton All-E 15 193.00 $ 105.81 $ - $ 984.00 $ 110.00 $ 0.044 0.89 0.12 1,3
Working pre-existing C-AII-HVAC-CAC-AII-
AC Units VRF.Base to CEE Tier 1 system Ton All-E 15 129.00 $ 70.72 $ - $ 1,078.00 $ 75.00 $ 0.044 0.88 0.07 1,2
Water-cooled AC that meets Working pre-existing C-AII-HVAC-CAC-AII-
AC Units CEE Tier 1 system Ton All-E 15 130.00 $ 71.27 $ - $ 1,237.00 $ 75.00 $ 0.044 0.88 0.06 1,2
Working pre-existing C-AII-HVAC-CAC-AII-
AC Units Base to CEE Tier 1 system Ton All-E 15 152.00 $ 83.33 $ - $ 940.00 $ 85.00 $ 0.044 0.91 0.10 3
Automated EMS controls with 1 Proposed strategy not C-AII-HVAC-Vent-All-
Control Systems strategy existing(new system) Ton of cooling All-E 15 227.00 $ 119.84 $ 19.200 $ 162.00 $ 60.00 $ 0.044 1.71 0.88 1,2
Automated EMS controls with 2 Proposed strategy not C-AII-HVAC-Vent-All-
Control Systems strategies existing(retrofit system) Ton of cooling All-E 15 622.00 $ 215.93 $ 19.200 $ 233.00 $ 150.00 $ 0.044 2.21 1.19 1
Automated EMS controls with 2 Proposed strategy not C-AII-HVAC-Vent-All-
Control Systems strategies existing(new system) Ton of cooling All-E 15 409.00 $ 328.38 $ 19.200 $ 198.00 $ 80.00 $ 0.044 1.85 1.46 1
Automated EMS controls with 3 Proposed strategy not C-AII-HVAC-Vent-All-
Control Systems strategies existing(retrofit system) Ton of cooling All-E 15 811.00 $ 249.71 $ 57.610 $ 269.00 $ 175.00 $ 0.044 2.07 1.21 1
Automated EMS controls with 3 Proposed strategy not C-AII-HVAC-Vent-All-
Control Systems strategies existing(new system) Ton of cooling All-E 15 473.00 $ 428.16 $ 32.010 $ 233.00 $ 100.00 $ 0.044 2.04 1.74 1
Automated EMS controls with 4 Proposed strategy not C-AII-HVAC-Vent-All-
Control Systems strategies existing(new system) Ton of cooling All-E 15 567.00 $ 299.34 $ 67.220 $ 269.00 $ 120.00 $ 0.044 2.07 1.35 1
Automated EMS controls with 4 Proposed strategy not C-AII-HVAC-Vent-All-
Control Systems strategies existing(retrofit system) Ton of cooling All-E 15 1,728.00 $ 912.27 $ 307.280 $ 304.00 $ 200.00 $ 0.044 3.31 3.46 1
Automated EMS controls with 5 Proposed strategy not C-AII-HVAC-Vent-All-
Control Systems strategies existing(new system) Ton of cooling All-E 15 617.00 $ 325.74 $ 67.220 $ 304.00 $ 140.00 $ 0.044 1.95 1.29 1
Automated EMS controls with 5 Proposed strategy not C-AII-HVAC-Vent-All-
Control Systems strategies existing(retrofit system) Ton of cooling All-E 15 1,796.00 $ 948.17 $ 310.480 $ 340.00 $ 225.00 $ 0.044 3.13 3.24 1
Energy Management
Automated System(EMS)controls with Proposed strategy not C-AII-HVAC-Vent-All-
Control Systems 1 strategy existing(retrofit system) Ton of cooling All-E 15 372.00 $ 196.39 $ 25.610 $ 198.00 $ 100.00 $ 0.044 1.69 1.13 1
Automated Lodging room occupancy C-Lod-fan-SGS-AII-AII-
Control Systems controls Manual controls Unit S 11 643.00 $ 278.12 $ - $ 150.61 $ 75.00 $ 0.044 2.70 1.71 1
Automatic high Manual or electric Commercial-
speed doors Freezer to Dock warehouse door Square foot Ref.warehouse-Misc 16 2,812.00 $ 1,519.08 $ - $ 188.00 $ 320.00 $ 0.044 3.43 5.38 1
Automatic high Manual or electric Commercial-
speed doors Freezer to Refrigerator warehouse door Square foot Ref.warehouse-Misc 16 2,032.00 $ 1,097.72 $ - $ 188.00 $ 160.00 $ 0.044 4.42 4.37 1
Automatic high Manual or electric Commercial-
speed doors Refrigerator to Dock warehouse door Square foot Ref.warehouse-Misc 16 400.00 $ 216.09 $ - $ 188.00 $ 80.00 $ 0.044 2.22 1.16 1
Demand-Side Management 2024 Annual Report Page 43

Year:2024 Program:Retrofits Market Segment:Commercial Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost UCT
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)I:I (kWh/yr)jbj Costs I`I NEB cost lel Unit ($/kWh)I`I Ratio Irl TRC Ratio Isl Source/Notes
Increase to R38 min. Insulation level,R11 or C-AII-HVAC-ER-All-AII-
Ceiling Insulation insulation. less Square foot C 25 0.38 $ 0.25 $ - $ 1.45 $ 0.20 $ 0.044 1.16 0.19 1,2
Air-cooled chiller,IPLV 14.0 Working pre-existing C-AII-HVAC-CAC-AII-
Chiller Units EER or higher system Ton All-E 20 154.00 $ 93.55 $ - $ 784.00 $ 110.00 $ 0.044 0.80 0.13 2,3
Water-cooled chiller
electronically operated,
reciprocating and positive Working pre-existing C-AII-HVAC-CAC-AII-
Chiller Units displacement system Ton All-E 20 91.00 $ 55.28 $ - $ 596.00 $ 60.00 $ 0.044 0.86 0.10 2,3
Commercial
Kitchen Efficient Hot Food Holding Standard hot food holding C-AII-Food-Cook-All-
Equipment Cabinet(Double Size) cabinet Unit All-C 7 4,473.47 $ 1,464.55 $ - $ 3,929.29 $ 800.00 $ 0.044 1.47 0.39 2,4
Commercial
Kitchen Efficient Hot Food Holding Standard hot food holding C-AII-Food-Cook-All-
Equipment Cabinet(Full Size) cabinet Unit All-C 7 2,602.55 $ 852.04 $ - $ 3,487.85 $ 400.00 $ 0.044 1.66 0.26 2,4
Commercial
Kitchen Efficient Hot Food Holding Standard hot food holding C-AII-Food-Cook-All-
Equipment Cabinet(Half Size) cabinet Unit All-C 7 1,373.07 $ 449.52 $ - $ 967.24 $ 200.00 $ 0.044 1.73 0.48 2,4
Commercial ENERGY STAR listed electric
Kitchen combination oven(15-28 C-AII-Food-Cook-All-
Equipment pans) Standard electric oven Unit All-C 10 5,640.26 $ 2,411.99 $ - $ 1,125.70 $ 800.00 $ 0.044 2.31 1.93 5
Commercial ENERGY STAR listed electric
Kitchen combination oven(29-40 C-AII-Food-Cook-All-
Equipment pans) Standard electric oven Unit All-C 10 11,633.69 $ 4,975.02 $ - $ 1,125.70 $ 800.00 $ 0.044 3.81 3.35 5
Commercial ENERGY STAR listed electric
Kitchen combination oven(3-4 C-AII-Food-Cook-All-
Equipment pans) Standard electric oven Unit All-C 10 1,306.90 $ 558.88 $ - $ 1,125.70 $ 300.00 $ 0.044 1.57 0.52 2,5
Commercial ENERGY STAR listed electric
Kitchen combination oven(5-14 C-AII-Food-Cook-All-
Equipment pans) Standard electric oven Unit All-C 10 6,428.11 $ 2,748.91 $ - $ 1,125.70 $ 800.00 $ 0.044 2.54 2.15 5
Commercial
Kitchen ENERGY STAR listed electric C-AII-Food-Cook-All-
Equipment convection oven Standard electric oven Unit All-C 12 1,206.40 $ 580.53 $ - $ 605.74 $ 180.00 $ 0.044 2.50 0.97 2,6
Commercial
Kitchen ENERGY STAR listed electric C-AII-Food-Cook-All-
Equipment fryer Standard fryer Unit All-C 9 953.15 $ 378.09 $ - $ 1,576.52 $ 150.00 $ 0.044 1.97 0.26 2,7
Commercial
Kitchen ENERGY STAR listed electric C-AII-Food-Cook-All-
Equipment steamer-Any Size Standard steamer Unit All-C 8 1,689.45 $ 613.83 $ - $ - $ 30.00 $ 0.044 5.92 6.51 8
Commercial
Kitchen Steamer-Electric-3 to 4 C-AII-Food-Cook-All-
Equipment pans Standard steamer Unit All-C 8 4,574.56 $ 1,662.09 $ - $ - $ 120.00 $ 0.044 5.20 5.72 8
Commercial
Kitchen Steamer-Electric-5 to 6 C-AII-Food-Cook-All-
Equipment pans Standard steamer Unit All-C 8 9,273.74 $ 3,369.45 $ - $ - $ 180.00 $ 0.044 5.77 6.34 8
Commercial
Kitchen Steamer-Electric-7 to 12 C-AII-Food-Cook-All-
Equipment pans Standard steamer Unit All-C 8 16,572.95 $ 6,021.50 $ - $ - $ 360.00 $ 0.044 5.56 6.12 8
Efficient Compress Air Commercial-Misc.
Compressed Air Nozzle Standard air nozzle Unit Com-Misc 15 2,223.00 $ 1,158.46 $ - $ 85.00 $ 80.00 $ 0.044 6.55 7.00 1
Efficient Refrigerated Commercial-Misc.
Compressed Air Compressed Air Dryer Standard air dryer CFM Com-Misc 13 10.62 $ 5.17 $ - $ 6.00 $ 3.00 $ 0.044 1.49 0.88 1,2
Commercial-Misc.
Compressed Air Low Pressure Filter Standard filter HP Com-Misc 10 44.00 $ 18.31 $ - $ 10.00 $ 10.00 $ 0.044 1.54 1.69 1
Commercial-Misc.
Compressed Air No-Loss Condensate Drain Open tube with ball valve Unit Com-Misc 10 1,970.00 $ 819.73 $ - $ 244.00 $ 200.00 $ 0.044 2.87 2.73 1 1
Demand-Side Management 2024 Annual Report Page 44

Year:2024 Program:Retrofits Market Segment:Commercial Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost UCT
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs) (kWh/yr)ib) costs i`i NEB Cost Id) Unit ($/kWh)i`i Ratio TRC Ratio(g) Source/Notes
Commercial-Misc.
Compressed Air VFD on air compressor No existing VFD HP Com-Misc 13 949.00 $ 461.55 $ - $ 223.00 $ 200.00 $ 0.044 1.91 1.92 1
Compressor SP or PSC with motors
Head Fan Motor Compressor Head Fan less than or equal to C-Gro-Ref-AII-All-AII-
to ECM Motor to ECM existing motor size Unit E 15 345.61 $ 197.90 $ - $ 228.08 $ 100.00 $ 0.044 1.72 0.90 1,2
No existing connected
Connected No existing connected(web-(web-enabled) C-AII-HVAC-Vent-All-
Thermostat enabled)thermostat thermostat Unit AII-E 5 1,588.35 $ 380.64 $ - $ 300.00 $ 150.00 $ 0.044 1.74 1.13 2,9
Defrost Coil Defrost Coil Control-Cooler No evaporative coil C-Gro-Ref-AII-AII-AII-
Control or Freezer defrost control Fan E 10 195.50 $ 89.16 $ - $ 500.00 $ 50.00 $ 0.044 1.52 0.19 1,2
Demand
Controlled
Kitchen VFD installed on kitchen Kitchen hood with
Ventilation exhuast and/or makeup air constant speed C-AII-Food-Cook-All-
Exhaust Hood fan ventilation motor HP All-C 15 4,590.00 $ 2,461.65 $ - $ 469.00 $ 250.00 $ 0.044 5.47 4.05 1
Air-side economizer control C-AII-HVAC-CAC-AII-
Economizers addition No prior control Ton of cooling AII-E 15 279.00 $ 152.96 $ - $ 155.01 $ 100.00 $ 0.044 1.36 1.01 1,3
Air-side economizer control Non-functional C-AII-HVAC-CAC-AII-
Economizers repair economizer Ton of cooling AII-E 15 279.00 $ 152.96 $ - $ 73.65 $ 50.00 $ 0.044 2.46 1.96 1,3
Water-side economizer Combined C-AII-HVAC-CAC-AII-
Economizers control addition No prior control chiller tonnage AII-E 10 153.00 $ 66.82 $ - $ 725.82 $ 50.00 $ 0.044 1.18 0.10 1,2
Electronically Shaded pole or
Commutated ECM/PMSM motor in HVAC permanent split capacitor C-AII-HVAC-Vent-All-
Motor(ECM) applications. motor HP AII-E 15 8,815.25 $ 4,653.90 $ - $ 239.50 $ 200.00 $ 0.044 7.96 8.21 1
Engine block Engine-mounted engine standard engine block C-AII-HVAC-ER-AII-AII-
heater block heater heater without controls Unit E 15 2,352.00 $ 1,221.08 $ - $ 170.00 $ 150.00 $ 0.044 4.83 4.93 1
Circulating Block Heater
Engine block Stationary pump-driven on a Backup Generator C-AII-HVAC-ER-AII-AII-
heater cirulating block heater <200 kW Unit E 15 1,106.00 $ 574.20 $ - $ 1,268.00 $ 200.00 $ 0.044 2.31 0.48 1,2
Circulating Block Heater
Engine block Stationary pump-driven on a Backup Generator C-AII-HVAC-ER-AII-AII-
heater cirulating block heater 201-500 kW Unit E 15 2,493.00 $ 1,294.28 $ - $ 2,152.00 $ 350.00 $ 0.044 2.82 0.63 1,2
Circulating Block Heater
Engine block Stationary pump-driven on a Backup Generator C-AII-HVAC-ER-AII-AII-
heater cirulating block heater 501-1000 kW Unit E 15 4,385.00 $ 2,276.54 $ - $ 2,645.00 $ 500.00 $ 0.044 3.29 0.88 1,2
Engine block Wall mounted engine block Standard engine block C-AII-HVAC-ER-AII-AII-
heater heater heater without controls Unit E 15 2,738.00 $ 1,421.48 $ - $ 120.00 $ 100.00 $ 0.044 6.48 6.53 1
Evaporative Replacing standard AC C-AII-HVAC-CAC-AII-
Coolers Direct evaporative cooler. unit Ton AII-E 15 350.00 $ 191.89 $ - $ 1,178.00 $ 200.00 $ 0.044 0.89 0.18 1,2
Evaporative Replacing standard AC C-AII-HVAC-CAC-AII-
Coolers Indirect evaporative cooler. unit Ton AII-E 15 250.00 $ 137.06 $ - $ 2,367.00 $ 130.00 $ 0.044 0.97 0.06 1,2,10
Evaporative Pre-
Cooler on Air- Evaporative Pre-Cooler on Existing air-cooled C-AII-HVAC-CAC-AII-
Cooled Chillers Air-Cooled Chillers condenser coil Ton AII-E 15 63.00 $ 34.54 $ - $ 173.00 $ 30.00 $ 0.044 1.05 0.22 1,2
Evaporative Pre-
Cooler on Air-
Cooled Evaporative Pre-Cooler on
Refrigeration Air-Cooled Refrigeration Existing air-cooled C-AII-Ref-Refrig-All-
Systems Systems condenser coil Ton All-C 15 110.00 $ 61.86 $ - $ 173.00 $ 30.00 $ 0.044 1.78 0.38 1,2
Floating
Head/Suction Standard head pressure C-Gro-Ref-AII-AII-AII-
Pressures Head pressure controller control HP E 16 440.00 $ 259.08 $ - $ 311.90 $ 160.00 $ 0.0441 1.45 0.86 1 1,2
Demand-Side Management 2024 Annual Report Page 45

Year:2024 Program:Retrofits Market Segment:Commercial Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost UCT
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)Ia1 (kWh/yr)Ib1 costs I`I NEB Cost Id) Unit ($/kWh)I`I Ratio 1r1 TRC Ratio Is1 Source/Notes
Floating
Head/Suction Standard suction pressure C-Gro-Ref-AII-All-AII-
Pressures Suction pressure controller control HP E 16 104.00 $ 61.24 $ - $ 86.91 $ 40.00 $ 0.044 1.38 0.74 1,2
Heat Pump(HP) Air Cooled HP.Base to CEE Working pre-existing C-AII-HVAC-CAC-AII-
Units Tier 1 system Ton AII-E 15 187.00 $ 102.52 $ - $ 888.00 $ 110.00 $ 0.044 0.87 0.13 1,2,3
High Efficiency High Efficiency Battery Commercial-
Battery Chargers Chargers Standard battery charger Unit Fleet_EV_Charger 15 3,337.00 $ 1,780.51 $ - $ 400.00 $ 200.00 $ 0.044 5.15 3.59 1
High Volume Low I-AII-Other-Shift2-AII-
Speed Fan High Volume Low Speed Fan Standard high speed fan Fan AII-S 15 16,732.50 $ 9,464.13 $ - $ 4,185.00 $ 2,000.00 $ 0.044 3.47 2.12 1,3
<=5 ton Air-cooled VRF. Working pre-existing C-AII-HVAC-CAC-AII-
HP Units Base to CEE Tier 2 system Ton AII-E 15 175.00 $ 95.94 $ - $ 1,034.00 $ 110.00 $ 0.044 0.82 0.10 1,2
<=5 ton HP Unit.Base to Working pre-existing C-AII-HVAC-CAC-AII-
HP Units CEE Tier 2 system Ton AII-E 15 219.00 $ 120.07 $ - $ 919.00 $ 130.00 $ 0.044 0.86 0.14 1,2,3
Air-cooled VRF.Base to CEE Working pre-existing C-AII-HVAC-CAC-AII-
HP Units Tier 1 system Ton AII-E 15 143.00 $ 78.40 $ - $ 999.00 $ 90.00 $ 0.044 0.81 0.09 1,2
Water-cooled HP that meets Working pre-existing C-AII-HVAC-CAC-AII-
HP Units CEE Tier 1 system Ton AII-E 15 129.00 $ 70.72 $ - $ 971.00 $ 75.00 $ 0.044 0.88 0.08 1,2
Water-cooled VRF that Working pre-existing C-AII-HVAC-CAC-AII-
HP Units meets CEE Tier 1 system Ton AII-E 15 75.00 $ 41.12 $ - $ 1,187.00 $ 45.00 $ 0.044 0.85 0.04 1,2
HVAC Fan Motor C-AII-HVAC-Vent-All-
Belts Synchronous belt Standard fan belt HP AII-E 4 213.00 $ 41.20 $ - $ 67.00 $ 25.00 $ 0.044 1.20 0.59 1,2
HVAC Fan Motor Type AX notched V-belt Type A solid V-belt C-AII-HVAC-Vent-All-
Belts Type BX notched V-belt Type B solid V-belt HP AII-E 4 83.00 $ 16.06 $ - $ 4.40 $ 5.00 $ 0.044 1.86 2.20 1
C-AI I-Ref-Refrig-AI I-
Ice Machines Ice Machines(<200lbs/day) Code Unit All-C 9 285.00 $ 118.51 $ - $ 311.00 $ 100.00 $ 0.044 1.05 0.40 1,2
C-AI I-Ref-Refrig-AI I-
Ice Machines Ice Machines(>200lbs/day) Code Unit All-C 9 2,608.00 $ 1,084.46 $ - $ 311.00 $ 300.00 $ 0.044 2.62 2.81 1
Laundry Standard washer,electric Commercial-Misc.
Machines High efficiency washer dryer Machine Com-Misc 9 1,370.00 $ 18.86 $ 4,209.78 $ 1,582.00 $ 200.00 $ 0.044 4.81 3.00 1,3,11
LED sign lighting Fixture using higher Commercial-All Com-
retrofit kit LED sign lighting retrofit kit wattage Fixture ExtLight 12 487.27 $ 528.74 $ - $ 172.05 $ 97.45 $ 0.044 2.04 2.92 12
Fixture using higher
LED Exit Sign LED Exit Sign wattage Unit IPC_8760 12 230.68 $ 325.78 $ - $ 63.77 $ 40.00 $ 0.044 2.74 1.85 12
LED sign lighting Fixture using higher Commercial-All Com-
retrofit kit LED sign lighting retrofit kit wattage Fixture IntLight 12 427.11 $ 112.29 $ - $ 161.34 $ 85.42 $ 0.044 2.24 1.67 12
HID LED screw-in Existing HID lamp using> Commercial-All Com-
LEDs replacement lamp input watts Fixture IntLight 12 662.71 $ 200.79 $ - $ 104.82 $ 49.23 $ 0.044 1.93 1.23 12
HID LED screw-in Existing HID lamp using> Commercial-All Com-
LEDs replacement lamp input watts Fixture ExtLight 12 743.75 $ 497.26 $ - $ 110.38 $ 47.64 $ 0.044 6.21 3.83 12
LED fixture or LED Level 2 Fixture using higher Commercial-All Com-
LEDs retrofit kit wattage Fixture IntLight 12 440.45 $ 311.55 $ - $ 178.93 $ 96.90 $ 0.044 3.99 2.56 12
LED fixture or LED Level 2 Fixture using higher Commercial-All Com-
LEDs retrofit kit wattage Fixture ExtLight 12 912.48 $ 207.06 $ - $ 279.77 $ 200.74 $ 0.044 1.78 1.15 12
LED fixture or LED Level 2
retrofit kit with multiple Fixture using higher Commercial-All Com-
LEDs control strategy wattage Fixture IntLight 12 631.13 $ 610.07 $ - $ 282.13 $ 170.40 $ 0.044 2.54 2.10 12
LED fixture or LED Level 2
retrofit kit with multiple Fixture using higher Commercial-All Com-
LEDs control strategy wattage Fixture ExtLight 12 753.43 $ 296.70 $ - $ 248.13 $ 170.40 $ 0.044 1.50 1.05 12
LED fixture or LED Level 2
retrofit kit with networked Fixture using higher Commercial-All Com-
LEDs control strategy wattage Fixture ExtLight 12 1,636.51 $ 503.73 $ - $ 524.84 $ 491.91 $ 0.0441 2.48 1.97 1 12
Demand-Side Management 2024 Annual Report Page 46

Year:2024 Program:Retrofits Market Segment:Commercial Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost UCT
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)lal (kWh/yr)Ibl costs I`I NEB Cost Id) Unit ($/kWh)Iel Ratio IFl TRC Ratio Igl Source/Notes
LED fixture or LED Level 2
retrofit kit with
networked/luminaire level Fixture using higher Commercial-All Com-
LEDs lighting control strategy wattage Fixture IntLight 12 733.88 $ 1,094.14 $ - $ 347.57 $ 223.34 $ 0.044 1.94 2.02 12
LED fixture or LED Level 2
retrofit kit with single Fixture using higher Commercial-All Com-
LEDs control strategy wattage Fixture IntLight 12 518.33 $ 345.01 $ - $ 203.25 $ 129.58 $ 0.044 1.35 1.00 12
LED fixture or LED Level 2
retrofit kit with single Fixture using higher Commercial-All Com-
LEDs control strategy wattage Fixture ExtLight 12 951.89 $ 243.68 $ - $ 310.73 $ 237.97 $ 0.044 1.60 1.19 12
Fixture using higher Commercial-All Com-
LEDs LED Level 1 Retrofit Kit wattage Fixture IntLight 12 309.75 $ 636.41 $ - $ 75.17 $ 43.37 $ 0.044 2.28 1.99 12
Fixture using higher Commercial-All Com-
LEDs LED Level 1 Retrofit Kit wattage Fixture ExtLight 12 661.62 $ 145.62 $ - $ 132.28 $ 92.63 $ 0.044 2.56 1.81 12
LED Level 1 retrofit kit with Fixture using higher Commercial-All Com-
LEDs multiple control strategy wattage Fixture IntLight 12 410.70 $ 442.35 $ - $ 140.40 $ 78.03 $ 0.044 3.64 3.02 12
LED Level 1 retrofit kit with Fixture using higher Commercial-All Com-
LEDs multiple control strategy wattage Fixture ExtLight 12 850.79 $ 193.08 $ - $ 202.36 $ 161.55 $ 0.044 2.01 1.34 12
LED Level 1 retrofit kit with
networked/luminaire level Fixture using higher Commercial-All Com-
LEDs lighting control strategy wattage Fixture IntLight 12 455.35 $ 568.82 $ - $ 142.98 $ 100.42 $ 0.044 2.86 2.61 12
LED Level 1 retrofit kit with
networked/luminaire level Fixture using higher Commercial-All Com-
LEDs lighting control strategy wattage Fixture ExtLight 12 933.44 $ 214.07 $ - $ 218.51 $ 205.68 $ 0.044 1.78 1.45 12
LED Level 1 retrofit kit with Fixture using higher Commercial-All Com-
LEDs single control strategy wattage Fixture IntLight 12 289.43 $ 624.08 $ - $ 127.38 $ 49.20 $ 0.044 2.53 2.65 12
LED Level 1 retrofit kit with Fixture using higher Commercial-All Com-
LEDs single control strategy wattage Fixture ExtLight 12 646.59 $ 136.07 $ - $ 167.32 $ 109.92 $ 0.044 2.20 1.07 12
Fixture using higher Commercial-All Com-
LEDs LED Tubes(type A, B&DM)wattage Fixture IntLight 12 203.00 $ 432.30 $ - $ 41.20 $ 18.29 $ 0.044 3.13 2.43 12
Fixture using higher Commercial-All Com-
LEDs LED Tubes(type A, B&DM)wattage Fixture ExtLight 12 287.20 $ 192.02 $ - $ 63.89 $ 18.12 $ 0.044 6.27 2.76 12
Fixture using higher Commercial-All Com-
LEDs LED Tubes(type C) wattage Fixture IntLight 12 310.10 $ 95.43 $ - $ 99.04 $ 31.01 $ 0.044 3.52 2.10 12
Fixture using higher Commercial-All Com-
LEDs LED Tubes(type C) wattage Fixture ExtLight 12 297.93 $ 199.19 $ - $ 113.66 $ 29.79 $ 0.044 4.66 1.73 12
Pin-base lamp using Commercial-All Com-
LEDs Pin-based LED higherwattage Fixture IntLight 5 125.30 $ 145.78 $ - $ 23.02 $ 4.30 $ 0.044 3.27 1.42 12
Pin-base lamp using Commercial-All Com-
LEDs Pin-based LED higherwattage Fixture ExtLight 5 141.25 $ 49.13 $ - $ 25.74 $ 4.18 $ 0.044 4.75 1.69 12
Commercial-All Com-
Lighting Controls Lighting Controls Manual controls Controls ExtLight 10 366.19 $ 29.70 $ - $ 109.09 $ 30.12 $ 0.044 3.04 1.15 12
Lighting Controls Commercial-All Com-
(Idaho) Lighting Controls Manual controls Controls IntLight 10 163.59 $ 217.23 $ - $ 71.73 $ 27.31 $ 0.044 4.71 1.91 2,12
Lighting Controls Commercial-All Com-
(Idaho) Lighting Controls Manual controls Controls ExtLight 10 366.19 $ 68.35 $ - $ 109.09 $ 30.12 $ 0.0441 1.98 0.95 1 2,12
Demand-Side Management 2024 Annual Report Page 47

Year:2024 Program:Retrofits Market Segment:Commercial Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost UCT
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)lal (kWh/yr)Ibl costs I`I NEB Cost Id) Unit ($/kWh)Iel Ratio IFl TRC Ratio Isl Source/Notes
Lighting Controls Commercial-All Com-
(Oregon) Lighting Controls Manual controls Controls IntLight 10 139.18 $ 217.23 $ - $ 75.47 $ 25.00 $ 0.044 4.71 1.91 12
Lighting Controls Commercial-All Com-
(Oregon) Lighting Controls Manual controls Controls ExtLight 10 366.19 $ 58.15 $ - $ 109.09 $ 30.12 $ 0.044 1.87 0.78 12
New On-Demand New On-Demand Commercial-Grocery-
Overwrapper Overwrapper Standard overwrapper Unit Process 10 1,270.77 $ 217.23 $ - $ 322.36 $ 100.00 $ 0.044 4.71 1.91 13
Package Terminal
Air Conditioner C-AII-HVAC-CAC-AII-
(PTAC) PTAC.>=14.4 EER Existing PTAC Ton All-E 15 279.49 $ 597.10 $ - $ 1,735.62 $ 75.00 $ 0.044 3.84 1.74 1,2,3
Package Terminal
Air Conditioner C-AII-HVAC-CAC-AII-
(PTAC) PTAC.13.2-14.3 EER Existing PTAC Ton All-E 15 231.30 $ 153.23 $ - $ 1,571.18 $ 50.00 $ 0.044 1.76 0.10 1,2,3
Package Terminal
Heat Pump C-AII-HVAC-Vent-All-
(PTHP) PTHP.>=14.4 EER Existing PTHP Ton All-E 15 560.12 $ 126.81 $ - $ 999.00 $ 75.00 $ 0.044 2.11 0.09 1,2,3
Package Terminal
Heat Pump C-AII-HVAC-Vent-All-
(PTHP) PTHP.13.2-14.3 EER Existing PTHP Ton All-E 15 436.45 $ 295.71 $ - $ 918.00 $ 50.00 $ 0.044 2.97 0.32 1,2,3
Permanent Commercial-All Com-
Fixture Removal Permanent Fixture Removal Fixture IntLight 2 873.61 $ 230.42 $ - $ 29.08 $ 22.69 $ 0.044 3.34 0.27 12
Permanent Commercial-All Com-
Fixture Removal Permanent Fixture Removal Fixture ExtLight 2 1,013.14 $ 85.37 $ - $ 28.00 $ 22.69 $ 0.044 1.40 1.40 12
Residential-Spa
Pool Cover Indoor/outdoor pool cover No pool cover Square foot Heater 10 44.00 $ 144.44 $ - $ 4.99 $ 2.00 $ 0.044 2.16 2.20 3,14
Premium Low U-value, U-factor of Square foot C-AII-HVAC-ER-AII-AII-
Windows .30 or less Standard window window area C 25 9.00 $ 5.92 $ - $ 22.08 $ 2.50 $ 0.044 2.05 0.29 1,2
Adding reflective roof Non-reflective low pitch Square foot C-AII-HVAC-CAC-AII-
Reflective roofing treatment roof roof area All-E 15 0.12 $ 0.06 $ - $ 7.84 $ 0.05 $ 0.044 1.16 0.01 1,3
Med.temp case without C-Gro-Ref-AII-AII-AII-
Refrigeration Anti-sweat heat controls controls Linear foot E 8 220.00 $ 85.43 $ - $ 77.26 $ 50.00 $ 0.044 1.43 1.08 1,2
Low temp case without C-Gro-Ref-AII-AII-AII-
Refrigeration Anti-sweat heat controls controls Linear foot E 8 292.00 $ 113.38 $ - $ 77.26 $ 50.00 $ 0.044 1.81 1.39 1,2
Damaged auto-closer,low C-Gro-Ref-AII-AII-AII-
Refrigeration Install auto-closer-reach-in temp Door E 8 326.00 $ 94.36 $ - $ 736.00 $ 75.00 $ 0.044 1.44 0.14 1,2
Damaged auto-closer, C-Gro-Ref-AII-AII-AII-
Refrigeration Install auto-closer-reach-in med.Temp Door E 8 243.00 $ 126.59 $ - $ 736.00 $ 55.00 $ 0.044 1.42 0.19 1,2
No/damaged auto-closer, C-Gro-Ref-AII-AII-AII-
Refrigeration Installauto-closer-walk-in med.Temp Door E 8 562.00 $ 218.22 $ - $ 736.00 $ 135.00 $ 0.044 1.37 0.32 1,2
No/damaged auto-closer, C-Gro-Ref-AII-AII-AII-
Refrigeration Installauto-closer-walk-in lowtemp Door E 8 2,509.00 $ 974.24 $ - $ 736.00 $ 400.00 $ 0.044 1.91 1.27 1
C-G ro-Ref-AII-AII-A I(-
Refrigeration No-heat glass door Commercial glass door Door E 12 779.00 $ 400.02 $ - $ 664.00 $ 200.00 $ 0.044 1.71 0.63 1,2
Refrigerated case doors- No existing case door or C-Gro-Ref-AII-AII-AII-
Refrigeration med temp barrier Linear foot E 15 700.00 $ 400.84 $ - $ 342.73 $ 130.00 $ 0.044 2.50 1.18 15
Refrigeration Fixture using higher C-All-Lgt-LPD Int-AII-
Case Lighting Refrigeration Case Lighting wattage Lamp All-E 7 365.73 $ 118.84 $ - $ 107.23 $ 52.26 $ 0.0441 1.74 1.06 1,2
C-G ro-Ref-AII-AII-A I(-
Strip Curtain For walk-in refrigerators No protective barrier Square foot E 4 78.00 $ 16.53 $ - $ 9.00 $ 5.00 $ 0.044 1.97 1.47 1 1
Demand-Side Management 2024 Annual Report Page 48

Year:2024 Program:Retrofits Market Segment:Commercial Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost UCT
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)(a) (kWh/yr)Ibl costs I`I NEB Cost Id) Unit ($/kWh)I`I Ratio Irl TRC Ratio(g) Source/Notes
C-G ro-Ref-AII-AII-A I(-
Strip Curtain For walk-in freezers No protective barrier Square foot E 4 210.00 $ 44.52 $ - $ 9.00 $ 5.00 $ 0.044 3.14 2.70 1
Variable Speed Variable speed drive on Single speed HVAC C-All-HVAC-Vent-All-
Controls HVAC system application system fan/ump HP AII-E 15 622.00 $ 328.38 $ - $ 184.55 $ 125.00 $ 0.044 2.16 1.71 1,2
Variable speed drive on
Variable Speed potato and onion storage
Controls shed ventilation No existing VFD HP A-SpudCmIonVFD 10 1,193.00 $ 470.54 $ - $ 264.00 $ 250.00 $ 0.044 1.56 1.64 1,2
A-Da-Proc-
Variable Speed VFD on milking transfer MilkingSchedule-All-
Controls pump No existing VFD HP AII-S 10 11,777.00 $ 4,947.59 $ - $ 2,052.00 $ 1,500.00 $ 0.044 2.46 2.12 1,2
A-Da-Proc-
Variable Speed VFD on milking vacuum MilkingSchedule-All-
Controls pump No existing VFD HP AII-S 10 3,084.00 $ 1,295.61 $ - $ 356.00 $ 250.00 $ 0.044 3.37 2.91 1,2
Increase to R11 min. Insulation level,R2.5 or Square foot C-AII-HVAC-ER-All-AII-
Wall Insulation insulation. less wall area C 25 2.82 $ 1.85 $ - $ 0.64 $ 0.40 $ 0.044 3.55 2.67 1,15
Increase to R19 min. Insulation level,R2.5 or Square foot C-AII-HVAC-ER-AII-AII-
Wall Insulation insulation. less wall area C 25 3.16 $ 2.08 $ - $ 0.85 $ 0.55 $ 0.044 3.02 2.31 1,15
(a)Average measure life.
(b)Estimated kWh savings measured at the customer's meter,excluding system losses.
(c)NPV of DSM avoided costs.Based on the end-use load shape,measure life,savings including system losses,and avoided costs by pricing period as acknowledged in the 2021 IRP,TRCTest Benefit calculation includes 10%conservation adderfrom the
Northwest Power Act.
(d)Incremental participant cost prior to customer incentives.
(e)Average program administration and overhead costs to achieve each kWh of savings.Calculated from 2024 actuals.
(f)UCT Ratio=(NPV DSM Avoided Costs)/((Admin Cost/kWh*kWh Savings)+Incentives)
(g)TRC Ratio=((NPV DSM Avoided Costs*110%)+NEB/((Admin Cost/kWh*kWh Savings)+Incentives+(Incremental Participant Costs-Incentives))
(1)Idaho Power Technical Reference Manual(TRM)prepared by ADM Associates,Inc.2021.
(2)Idaho only measure.
(3)Measure also available under Multifamily Energy Efficiency Program.
(4)RTF.ComCookingHotFoodCabinet_v5_1.2023.
(5)RTF.ComCookingCombinationOven_v5_0.2023
(6)RTF.ComcookingConventionOven_v5_1.2023
(7)RTF.ComcookingFryer_v5_3.2023
(8)RTF.ComCooking5teamer_v5_1.Calculated per pan savings.2023.
(9)RTF.ComConnectedThermostat_2_1.xlsm.2023.Savings shown based on average of 15 cooling Ton.
(10)Measure cost-effective when admin fees excluded.
(11)Idaho Power TRM prepared by ADM Associates,Inc.2021.NEBs from water savings from RTF. comclothesWashers_v7_1.xlsm.Simple average.2023.
(12)Evergreen Consulting Group,I.I.C.Idaho Power Lighting Tool.2024.
(13)RTF.ComOnDemanclOverwrappers_v3_2.2023.
(14)Idaho Power Multifamily TRM prepared by ADM Associates,Inc.2023.
(15)Idaho Power engineering calculations.
Demand-Side Management 2024 Annual Report Page 49

Idaho Power Supplement 1: Cost-Effectiveness
Small Business Lighting
Segment:Commercial
2024 Program Results
Cost Inputs Ref Summary of Cost-Effectiveness Results
Program Administration.......................................................................................... $ 36,513 Test Benefit Cost Ratio
Program Incentives................................................................................................. 9,187 1 UC Test.................................. $ 11,641 $ 45,700 0.25
TotalUC............................................................................................................. $ 45,700 P TRC Test................................. 17,636 49,843 0.35
RIM Test................................ 11,641 56,855 0.20
Measure Equipment and Installation(Incremental Participant Cost)..................... $ 13,330 M PCT........................................ 25,173 13,330 1.89
Benefits and Costs Included in Each Test
UC Test................................ =S* NTG =P
Net Benefit Inputs Ref TRC Test.............................. _(A+NUI+NEB)* NTG =P+((M-I)*NTG)
Resource Savings RIM Test.............................. =S* NTG =P+(B*NTG)
2024 Annual Gross Energy(kWh)............................................. 22,967 PCT...................................... =B+I+NUI+NEB =M
NPV Cumulative Energy(kWh).................................................. 194,164 $ 11,641 S
10%Credit(Northwest Power Act)........................................... 1,164 Assumptions for Levelized Calculations
Total Electric Savings................................................................... $ 12,805 A Discount Rate
Nominal(WACC)............................................................................ 7.12%
Participant Bill Savings Real((1+WACC)/(1+Escalation))-1.......................................... 4.41%
NPV Cumulative Participant Bill Savings................................... $ 11,155 B Escalation Rate.......................................................................................... 2.60%
Net-to-Gross(NTG)................................................................................... 100%
Other Benefits Minimum NTG Sensitivity.......................................................................... 393%
Non-Utility Rebates/Incentives................................................. $ - NUI Average Customer Segment Rate/kWh..................................................... $0.051
Non-Energy Benefits................................................................. $ 4,831 NEB System Losses........................................................................................... 6.00%
Notes:
NEB/impacts on a$/kWh for each end-use.Based on the 2019 impact evaluation of other C&I programs.
Program Launched in September 2024.
Demand-Side Management 2024 Annual Report Page 50

Year:2024 Program:Small Business Lighting Market Segment:Commercial Program Type:Energy Efficiency
Benefits Costs Benefit/Cost Tests
Gross Energy NPV Incremental
Measure Savings Avoided Participant Incentive/ Admin Cost
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)lal (kWh/yr)Ibl Costs lel NEB Cost(d) Unit ($/kWh)(el UCT Ratio Iry TRC Ratio lal Source/Notes
Commercial-All Com-
Interior Lighting kWh IntLight 12 1.00 $ 0.47 $ - $ 0.58 $ 0.40 $ 0.044 1.06 0.83 1
Commercial-All Com-
Exterior Lighting kWh ExtLight 12 1.00 $ 0.67 $ - $ 0.58 $ 0.40 $ 0.044 1.51 1.18 1
(a)Average measure life.
(b)Estimated kWh savings measured at the customer's meter,excluding system losses.
(c)NPV of DSM avoided costs.Based on the end-use load shape,measure life,savings including system losses,and avoided costs by pricing period as acknowledged in the 2021 IRP,TRC Test Benefit calculation includes 10%conservation adder from the
(d)Incremental participant cost prior to customer incentives.
(e)Average C&I program administration and overhead costs to achieve each kWh of savings.Used as placeholder until program-specific estimate can be calculated.
(f)UCT Ratio=(NPV DSM Avoided Costs)/((Admin Cost/kWh*kWh Savings)+Incentives)
(g)TRC Ratio=((NPV DSM Avoided Costs*110%)+NEB/((Admin Cost/kWh*kWh Savings)+Incentives+(Incremental Participant Costs-Incentives))
(1)RTF.NonResLightingMidstream_v6_2.xlsm.2023.
Demand-Side Management 2024 Annual Report Page 51

Idaho Power Supplement 1: Cost-Effectiveness
Irrigation Efficiency Rewards
Segment:I rrigation
2024 Program Results
Cost Inputs Ref Summary of Cost-Effectiveness Results
Program Administration........................................................................................... $ 451,851 Test Benefit Cost Ratio
Program Incentives................................................................................................... 1,201,613 1 UC Test.................................. $ 2,720,192 $ 1,653,465 1.65
Total UC.............................................................................................................. $ 1,653,465 P TRC Test................................. 54,743,018 14,165,961 3.86
RIM Test................................ 2,720,192 4,093,852 0.66
Measure Equipment and Installation(Incremental Participant Cost)....................... $ 13,714,109 M PCT........................................ 55,392,808 13,714,109 4.04
Benefits and Costs Included in Each Test
UC Test................................ =S* NTG =P
Net Benefit Inputs Ref TRC Test.............................. _(A+NUI+NEB)* NTG =P+((M-I)*NTG)
Resource Savings RIM Test.............................. =S* NTG =P+(B*NTG)
2024 Annual Gross Energy(kWh)............................................... 4,289,877 PCT...................................... =B+I+NUI+NEB =M
NPV Cumulative Energy(kWh)................................................... 34,602,935 $ 2,720,192 S
10%Credit(Northwest Power Act)............................................ 272,019 Assumptions for Levelized Calculations
Total Electric Savings.................................................................... $ 2,992,212 A Discount Rate
Nominal(WACC)............................................................................ 7.12%
Participant Bill Savings Real((1+WACC)/(1+Escalation))-1.......................................... 4.41%
NPV Cumulative Participant Bill Savings..................................... $ 2,440,388 B Escalation Rate.......................................................................................... 2.60%
Net-to-Gross(NTG)................................................................................... 100%
Other Benefits Minimum NTG Sensitivity.......................................................................... 61%
Non-Utility Rebates/Incentives.................................................. $ - NUI Average Customer Segment Rate/kWh..................................................... $0.060
Non-Energy Benefits................................................................... $ 51,750,807 NEB System Losses........................................................................................... 6.00%
Notes:
Energy savings are combined for projects under the Custom and Menu programs.Savings under each Custom project is unique and individually calculated and assessed.
For Custom option,NEBs include yield,labor,and other benefits reported by the customer. For Menu option,NEBs come from RTF.
Green Rewind initiative is available to agricultural,commercial,and industrial customers.Agricultural motor rewinds are paid under Irrigation Efficiency Rewards.
Demand-Side Management 2024 Annual Report Page 52

Year:2024 Program:Irrigation Efficiency Rewards Market Segment:Irrigation Program Type:Energy Efficiency
Benefits Costs Benefit/Cost Tests
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)1al (kWh/yr)1bl costs 10 NEB Cost 1dl Unit ($/kWh)1el UCT Ratio Irl TRC Ratio(g) Source/Notes
New drainshand lines,
Drain wheel lines or portable A-Irr-Irr-Irrigation-All-
Replacement mainline Worn drain Unit All-E 6 27.84 $ 11.90 $ 27.930 $ 5.29 $ 4.00 $ 0.105 1.72 4.99 1
New gaskets for hand lines,
Gasket wheel lines or portable A-Irr-Irr-Irrigation-All-
Replacement mainline Worn gasket Unit All-E 6 8.53 $ 3.64 $ 19.640 $ 2.48 $ 2.00 $ 0.105 1.26 7.00 1
Rebuilt or new wheel line A-Irr-Irr-Irrigation-All-
Levelers levelers Worn wheel line leveler Unit All-E 7 10.20 $ 4.86 $ 6.080 $ 4.57 $ 1.50 $ 0.105 1.89 2.02 1
New flow-control-type
nozzles replacing existing
brass nozzles or worn out Brass nozzles or worn out
Nozzle flow control nozzles of same flow control nozzles of A-Irr-Irr-Irrigation-All-
Replacement flow rate or less. same flow rate or less Unit All-E 6 172.14 $ 73.57 $ - $ 7.59 $ 5.00 $ 0.105 3.18 3.15 1
New nozzles replacing
Nozzle existing worn nozzles of Worn nozzle of same flow A-Irr-Irr-Irrigation-All-
Replacement same flow rate or less rate or less Unit All-E 6 349.86 $ 149.52 $ - $ 1.29 $ 1.50 $ 0.105 3.90 4.31 1
Center pivot/linear move:
Install new sprinkler
package on an existing A-Irr-Irr-Irrigation-All-
Sprinklers system Worn sprinkler system Unit All-E 6 2,552.38 $ 1,090.82 $ - $ 28.48 $ 10.00 $ 0.1051 3.91 4.04 1 1
Rebuilt or new brass impact A-Irr-Irr-Irrigation-All-
Sprinklers sprinklers Worn sprinkler Unit All-E 6 17,577.94 $ 7,512.37 $ - $ 14.10 $ 0.55 $ 0.105 4.06 4.43 1
(a)Average measure life.
(b)Estimated kWh savings measured at the customer's meter,excluding system losses.
(c)NPV of DSM avoided costs.Based on the end-use load shape,measure life,savings including system losses,and avoided costs by pricing period as acknowledged in the 2021 IRP,TRC Test Benefit calculation includes 10%conservation adder from the
Northwest Power Act.
(d)Incremental participant cost prior to customer incentives.
(e)Average program administration and overhead costs to achieve each kWh of savings.Calculated from 2024 actuals.
(f)UCT Ratio=(NPV DSM Avoided Costs)/((Admin Cost/kWh*kWh Savings)+Incentives)
(g)TRC Ratio=((NPV DSM Avoided Costs*110%)+NEB/((Admin Cost/kWh*kWh Savings)+Incentives+(Incremental Participant Costs-Incentives))
(1)RTF.AglrrigationHardware_v6_l.xlsm.2023.Weighted average of Western Idaho(21.72%),Eastern Washington&Oregon(1.21%),and Eastern&Southern Idaho(77.07%).
Demand-Side Management 2024 Annual Report Page 53

Year:2024 Program:Irrigation Efficiency Rewards-Green Motors Market Segment:Irrigation Program Type:Energy Efficiency
Benefits Costs Benefit/Cost Tests
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)iei (kWh/yr)IbI costs I`I NEB Cost lel Unit ($/kWh)lel UCT Ratio Irl TRC Ratio lal Source/Notes
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 15HP Rewind: Motor size 15HP Standard rewind practice Motor All-E 18 222.19 $ 182.92 $ - $ 165.38 $ 15.00 $ 0.105 4.76 1.07 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 20HP Rewind: Motor size 20HP Standard rewind practice Motor All-E 18 297.32 $ 244.77 $ - $ 184.51 $ 20.00 $ 0.105 4.77 1.25 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 25HP Rewind: Motor size 25HP Standard rewind practice Motor All-E 17 447.57 $ 361.31 $ - $ 210.81 $ 25.00 $ 0.105 5.01 1.54 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 30HP Rewind: Motor size 30HP Standard rewind practice Motor All-E 17 482.11 $ 389.20 $ - $ 231.54 $ 30.00 $ 0.105 4.82 1.52 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 40HP Rewind: Motor size 40HP Standard rewind practice Motor All-E 17 561.43 $ 453.23 $ - $ 282.94 $ 40.00 $ 0.105 4.57 1.46 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 50HP Rewind: Motor size 50HP Standard rewind practice Motor All-E 17 604.21 $ 487.76 $ - $ 313.22 $ 50.00 $ 0.105 4.29 1.42 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 60HP Rewind: Motor size 60HP Standard rewind practice Motor All-E 21 553.16 $ 482.38 $ - $ 369.41 $ 60.00 $ 0.105 4.08 1.24 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 75HP Rewind: Motor size 75HP Standard rewind practice Motor All-E 21 569.29 $ 496.45 $ - $ 399.30 $ 75.00 $ 0.105 3.68 1.19 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 100HP Rewind: Motor size 100HP Standard rewind practice Motor All-E 21 751.39 $ 655.25 $ - $ 495.34 $ 100.00 $ 0.105 3.66 1.25 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 125HP Rewind: Motor size 125HP Standard rewind practice Motor All-E 23 555.70 $ 500.75 $ - $ 358.62 $ 125.00 $ 0.105 2.73 1.32 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 150HP Rewind: Motor size 150HP Standard rewind practice Motor All-E 23 660.58 $ 595.26 $ - $ 399.46 $ 150.00 $ 0.105 2.70 1.52 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 200HP Rewind: Motor size 200HP Standard rewind practice Motor All-E 23 876.20 $ 789.55 $ - $ 480.90 $ 200.00 $ 0.105 2.70 1.52 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 250HP Rewind: Motor size 250HP Standard rewind practice Motor All-E 19 1,357.04 $ 1,139.08 $ - $ 618.08 $ 250.00 $ 0.105 2.90 1.65 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 300HP Rewind: Motor size 300HP Standard rewind practice Motor All-E 19 1,620.02 $ 1,359.82 $ - $ 624.76 $ 300.00 $ 0.105 2.89 1.88 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 350HP Rewind: Motor size 350HP Standard rewind practice Motor All-E 19 1,888.64 $ 1,585.30 $ - $ 654.82 $ 350.00 $ 0.105 2.89 2.04 1
Demand-Side Management 2024 Annual Report Page 54

Year:2024 Program:Irrigation Efficiency Rewards-Green Motors Market Segment:Irrigation Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs) (kWh/yr)IbI costs I`I NEB Cost jd1 Unit ($/kWh)(el UCT Ratio Irl TRC Ratio(g) Source/Notes
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 400HP Rewind: Motor size 400HP Standard rewind practice Motor All-E 19 2,141.43 $ 1,797.49 $ - $ 731.37 $ 400.00 $ 0.105 2.87 2.07 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 450HP Rewind: Motor size 450HP Standard rewind practice Motor All-E 19 2,405.07 $ 2,018.78 $ - $ 799.45 $ 450.00 $ 0.105 2.87 2.11 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 500HP Rewind: Motor size 500HP Standard rewind practice Motor All-E 19 2,676.03 $ 2,246.22 $ - $ 863.67 $ 500.00 $ 0.105 2.87 2.16 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 600HP Rewind: Motor size 600HP Standard rewind practice Motor All-E 24 4,113.93 $ 3,762.21 $ - $ 1,705.94 $ 600.00 $ 0.105 3.64 1.93 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 700HP Rewind: Motor size 700HP Standard rewind practice Motor All-E 24 4,779.22 $ 4,370.62 $ - $ 1,861.17 $ 700.00 $ 0.105 3.63 2.03 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 800HP Rewind: Motor size 800HP Standard rewind practice Motor All-E 24 5,450.38 $ 4,984.40 $ - $ 2,065.02 $ 800.00 $ 0.105 3.63 2.08 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 900HP Rewind: Motor size 900HP Standard rewind practice Motor All-E 24 6,118.68 $ 5,595.57 $ - $ 2,276.59 $ 900.00 $ 0.105 3.62 2.11 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 1000HP Rewind: Motor size 1000HP Standard rewind practice Motor All-E 24 6,769.80 $ 6,191.02 $ - $ 2,453.47 $ 1,000.00 $ 0.105 2.89 1.89 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 1250HP Rewind: Motor size 1250HP Standard rewind practice Motor All-E 24 7,034.35 $ 6,432.95 $ - $ 2,930.85 $ 1,250.00 $ 0.105 2.58 1.70 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 1500HP Rewind: Motor size 1500HP Standard rewind practice Motor All-E 24 8,423.43 $ 7,703.28 $ - $ 3,357.35 $ 1,500.00 $ 0.105 2.58 1.75 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 1750HP Rewind: Motor size 1750HP Standard rewind practice Motor All-E 24 9,786.03 $ 8,949.38 $ - $ 3,831.92 $ 1,750.00 $ 0.105 2.57 1.77 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 2000HP Rewind: Motor size 2000HP Standard rewind practice Motor All-E 24 11,137.11 $ 10,184.95 $ - $ 4,298.48 $ 2,000.00 $ 0.105 2.57 1.79 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 2250HP Rewind: Motor size 2250HP Standard rewind practice Motor All-E 24 12,450.70 $ 11,386.24 $ - $ 4,682.85 $ 2,250.00 $ 0.105 2.56 1.82 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 2500HP Rewind: Motor size 2500HP Standard rewind practice Motor All-E 24 13,805.20 $ 12,624.94 $ - $ 5,123.41 $ 2,500.00 $ 0.105 2.55 1.84 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 3000HP Rewind: Motor size 3000HP Standard rewind practice Motor All-E 24 16,462.80 $ 15,055.33 $ - $ 5,990.22 $ 3,000.00 $ 0.105 2.54 1.86 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 3500HP Rewind: Motor size 3500HP Standard rewind practice Motor All-E 24 19,166.63 $ 17,528.00 $ - $ 6,619.46 $ 3,500.00 $ 0.105 2.54 1.92 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 4000HP Rewind: Motor size 4000HP Standard rewind practice Motor All-E 24 21,904.72 $ 20,031.99 $ - $ 7,390.32 $ 4,000.00 $ 0.105 2.54 1.95 1
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 4500HP Rewind: Motor size 4500HP Standard rewind practice Motor All-E 24 24,591.58 $ 22,489.14 $ - $ 7,964.48 $ 4,500.00 $ 0.105 2.54 2.01 1
Demand-Side Management 2024 Annual Report Page 55

Year:2024 Program:Irrigation Efficiency Rewards-Green Motors Market Segment:Irrigation Program Type:Energy Efficiency
Gross Energy Incremental
Measure Savings NPV Avoided Participant Incentive/ Admin Cost
Measure Name Measure Description Replacing Measure Unit End Use Life(Yrs)") (kWh/yr)IbI costs I`I NEB Cost(dI Unit ($/kWh)IeI UCT Ratio RI TRC Ratio(g) Source/Notes
Green Motors
Program Rewind: Green Motors Program A-Irr-Irr-Irrigation-All-
Motor size 5000HP Rewind: Motor size 5000HP Standard rewind practice Motor All-E 24 27,267.23 $ 24,936.04 $ - $ 8,501.72 $ 5,000.00 $ 0.105 2.53 2.06 1
(a)Average measure life.
(b)Estimated kWh savings measured at the customer's meter,excluding system losses.
(c)NPV of DSM avoided costs.Based on the end-use load shape,measure life,savings including system losses,and avoided costs by pricing period as acknowledged in the 2021 IRP,TRCTest Benefit calculation includes 10%conservation adderfrom the
(d)Incremental participant cost prior to customer incentives.
(e)Average program administration and overhead costs to achieve each kWh of savings.Calculated from 2024 actuals.
(f)UCT Ratio=(NPV DSM Avoided Costs)/((Admin Cost/kWh*kWh Savings)+Incentives)
(g)TRC Ratio=((NPV DSM Avoided Costs*110%)+NEB/((Admin Cost/kWh*kWh Savings)+Incentives+(Incremental Participant Costs-Incentives))
(1)RTF.Ind_and_Ag_Green MotorResind_v4_0.xlsm.2022.
Demand-Side Management 2024 Annual Report Page 56