20250530Direct Maloney.pdf

RECEIVED
May 30, 2025
IDAHO PUBLIC
UTILITIES COMMISSION
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION )
OF IDAHO POWER COMPANY FOR ) CASE NO. IPC-E-25-16
AUTHORITY TO INCREASE ITS RATES )
AND CHARGES FOR ELECTRIC SERVICE )
IN THE STATE OF IDAHO AND )
AUTHORITY TO IMPLEMENT CERTAIN )
MEASURES TO MITIGATE THE IMPACT )
OF REGULATORY LAG. )
IDAHO POWER COMPANY
DIRECT TESTIMONY
OF
RILEY MALONEY

1 Q. Please state your name, business address, and
2 present position with Idaho Power Company ("Idaho Power" or
3 "Company") .
4 A. My name is Riley Maloney. My business address
5 is 1221 West Idaho Street, Boise, Idaho 83702 . I am
6 employed by Idaho Power as a Policy and Strategy Leader in
7 the Regulatory Affairs Department.
8 Q. Please describe your educational background.
9 A. I received a Bachelor of Arts degree in
10 Economics from Boise State University in 2013 . I have also
11 completed the electric utility ratemaking course "Practical
12 Regulatory Training for the Electric Industry, " through New
13 Mexico State University' s Center for Public Utilities,
14 "Electric Utility Fundamentals and Insights, " an electric
15 utility course offered by Western Energy Institute,
16 "Electric Rates Advanced Course, " an electric utility
17 ratemaking course offered through Edison Electric
18 Institute, and "Utility Finance and Accounting for Finance
19 Professionals, " a utility-focused finance and accounting
20 course offered through the Financial Accounting Institute .
21 Q. Please describe your work experience with
22 Idaho Power.
23 A. In 2020 I was hired as a Regulatory Analyst in
24 the Company' s Regulatory Affairs Department. My primary
25 responsibilities at the time included supporting activities
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Idaho Power Company

1 involving tariff administration and regulatory compliance
2 filings . I also provided regulatory support to the
3 Company' s operations business units to ensure consistent
4 application of the Company' s rules and regulations,
5 authorized by its Commission-approved tariff and in 2023,
6 my responsibilities were expanded to support the Company' s
7 class cost-of-service ("CCOS") activities . In April 2025, I
8 was promoted to my current role of Regulatory Policy and
9 Strategy Leader where my responsibilities include
10 overseeing regulatory support and strategic guidance on a
11 variety of topics including integrated resource planning,
12 demand-side management, distribution system planning, and
13 wildfire-related activities .
14 Q. What is the purpose of your testimony in this
15 matter?
16 A. My testimony will address the development of
17 the Company' s 2025 CCOS study and the resulting
18 recommendations for customer pricing components .
19 Specifically, my testimony covers the following four areas :
20 1) CCOS - overview, proposed modification to methodology,
21 description, and study results, 2) allocation of CCOS-
22 informed revenue requirement to customer classes, 3)
23 computation of the Sales Based Adjustment Rate ("SBAR")
24 consistent with the methodology described in the Settlement
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Idaho Power Company

1 Agreement in Case No . IPC-E-15-15, 1 and, 4) update to Fixed
2 Cost Adjustment ("FCA") components as informed by the 2025
3 CCOS study.
4 I . CLASS COST-OF-SERVICE OVERVIEW
5 Q. Please describe in general terms the process
6 used to prepare the class cost-of-service study.
7 A. There are two general steps used in preparing
8 a class cost-of-service study. The first step is to
9 determine the total costs of providing electric service,
10 adjusted for normal weather and water conditions . These
11 costs have been provided to me by Company Witness Ms .
12 Kelley Noe on Exhibit No. 29 . The next step is to establish
13 a methodology for the separation of those costs among
14 customer classes .
15 Q. What methodology is used to separate costs
16 among customer classes?
17 A. The methodology for separating costs among
18 classes consists of a three-step process generally referred
19 to as functionalization, classification, and allocation. In
20 all three steps, recognition is given to the way in which
21 the costs are incurred by relating these costs to the way
1 In the Matter of Idaho Power Company's Application for Approval of
Computational Modifications to the True-Up Portion of the Power Cost
Adjustment, Case No. IPC-E-15-15 (filed April 28, 2015; Final Order No.
33307 issued May 28, 2015) .
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Idaho Power Company

1 in which the utility is operated to provide electrical
2 service .
3 Q. Please explain the meaning of
4 functionalization.
5 A. Costs must be functionalized; that is,
6 identified with utility operating functions . Operating
7 functions recognize the different roles played by the
8 various facilities in the electric utility system. In the
9 Company' s accounts, these various roles are already
10 recognized to some degree, particularly in the recording of
11 plant costs as production-, transmission-, or distribution-
12 related. However, this functional breakdown is not
13 sufficiently detailed for cost-of-service purposes .
14 Individual plant items are examined and, where possible,
15 the associated investment costs are assigned to one or more
16 operating functions, such as substations, primary lines,
17 secondary lines, and meters . This level of
18 functionalization allows costs to be more equitably
19 allocated among classes of customers .
20 Q. Please explain the meaning of classification.
21 A. In addition to functionalization,
22 classification refers to the identification of a cost as
23 being either customer-related, demand-related, or energy-
24 related. These three cost components are used to reflect
25 the fact that an electric utility makes service available
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Idaho Power Company

1 to customers on a continuous basis, provides as much
2 service, or capacity, as the customer desires at any point
3 in time, and supplies energy, which provides the customer
4 the ability to do useful work over an extended period of
5 time . These three concepts of availability, capacity, and
6 energy are related to the three components of cost
7 designated as customer, demand, and energy, respectively.
8 In order to classify a particular cost by component,
9 primary attention is given to whether the cost varies as a
10 result of changes in the number of customers, changes in
11 demand imposed by the customers, or changes in energy used
12 by the customers .
13 Q. What are some examples of customer-, demand-
14 and energy-related costs?
15 A. Examples of customer-related costs are the
16 plant investments and expenses that are associated with
17 meters and service drops, meter reading, billing and
18 collection, and customer information and services, as well
19 as a portion of the investment in the distribution system.
20 These investments and expenses are made and incurred based
21 on the number of customers, regardless of the amount of
22 energy used, and are, therefore, generally considered to be
23 fixed costs . Demand-related costs are the fixed costs
24 associated with investments in generation, transmission,
25 and a portion of the distribution plant and the associated
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Idaho Power Company

1 operation and maintenance expenses necessary to accommodate
2 the maximum demand imposed on the Company' s system. Energy-
3 related costs are generally the variable costs associated
4 with the operation of the generating plants, such as fuel .
5 Q. What did you use as your primary guide in
6 classifying costs as either customer-, demand-, or energy-
7 related?
8 A. I used the Electric Utility Cost Allocation
9 Manual, published January 1992, by the National Association
10 of Regulatory Utility Commissioners as my primary guide to
11 the classification of customer-, demand-, and energy-
12 related costs .
13 Q. Please explain the process of allocation.
14 A. The process of allocation is one of
15 apportioning the total jurisdictional cost among classes by
16 introducing allocation factors into the process . An
17 allocation factor is nothing more than an array of numbers
18 that specifies the class value or share of a total
19 jurisdictional quantity.
20 Once individual costs have been allocated to the
21 various classes of service, it is possible to total these
22 costs as allocated and arrive at a breakdown of utility
23 rate base and expenses by class . The results are stated in
24 a summary form to measure adequacy of revenues for each
25 class . The measure of adequacy is typically the rate of
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Idaho Power Company

1 return earned on rate base compared to the requested rate
2 of return.
3 Q. Have you provided separate documentation
4 describing in detail the methodology used to prepare the
5 Company' s class cost-of-service study?
6 A. Yes . Exhibit No . 30, the Class Cost-of-
7 Service Process Guide, describes in detail the methodology
8 used in the preparation of the Company' s class cost-of-
9 service study.
10 II . COST-OF-SERVICE METHODOLOGY
11 Q. Has the Idaho Public Utilities Commission
12 ("Commission") approved a CCOS methodology for Idaho Power?
13 A. Yes . The Commission last approved Idaho
14 Power' s CCOS methodology in the Company' s 2008 General Rate
15 Case ("GRC") through Order No. 30722 .
16 Q. Is the CCOS study prepared for this case
17 consistent with the methodology approved by the Commission
18 in the Company' s 2008 GRC?
19 A. Generally, yes, with a few modifications . As
20 part of its 2023 GRC filed in Case No. IPC-E-23-11, the
21 Company introduced a change to how costs were classified to
22 follow a more "accounting-like" fixed cost versus variable
23 cost approach. While the Company' s 2023 GRC concluded with
24 a Commission-approved Settlement Stipulation that relied on
25 the filed cost-of-service study, no party endorsed or
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Idaho Power Company

1 requested the Commission' s approval of the specific
2 methodology used.
3 In this case, I used the same methodology employed
4 in 2023 as the starting point and am proposing one
5 additional change. Specifically, I am proposing to allocate
6 the Company' s demand-classified production costs using 12
7 System Coincident Peak ("CP") and 4CP allocation factors
8 based on each customer class' s share of load coincident
9 with each month' s hour of highest net demand, which is
10 system demand adjusted to exclude the generation output
11 from non-dispatchable resources at that time — referred
12 hereafter as the Company' s "net peak. "
13 Q. How did the Company evaluate potential CCOS
14 modifications to include as part of this case?
15 A. As part of the Company' s 2023 GRC Settlement
16 Stipulation, Clean Energy Opportunities of Idaho ("CEO")
17 agreed to coordinate and lead a workshop series focused on
18 CCOS methodology and analysis . As an outcome of those
19 workshops, CEO developed an "Hourly Informed Class Cost of
20 Service" analysis .2 In general, this hourly informed COOS
21 analysis sought to identify what resources are used to
22 serve system load in each hour of a test year, the cost of
23 such resources in each hour, and how these costs associate
2 An hourly informed Bulk Power System COS alternative; Clean Energy
Opportunities for Idaho.
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Idaho Power Company

1 with customer load in each hour. As part of the Company' s
2 participation in the CEO-led CCOS workshops and review of
3 the resulting analysis, it identified that moving away from
4 the historical 12CP and 4CP method for allocating
5 generation plant and instead relying on net peak factors
6 would better align cost allocation with how the Company
7 plans for future resources .
8 Q. How does CEO' s hourly cost of service
9 methodology differ from Idaho Power' s existing methodology?
10 A. It is my understanding that CEO has performed
11 an hourly informed CCOS study that is intended to reflect
12 existing system conditions, customer usage patterns, and
13 the complexities of resource planning, primarily through
14 the use of a more voluminous data set . Based on my review
15 of CEO' s study, it appears that the primary resulting
16 difference is the method of classification of certain costs
17 (i .e . , the CEO study classifies more costs as energy-
18 related as opposed to demand-related) .
19 Q. Did you consider any other CCOS studies or
20 methodologies as you developed the Company' s recommendation
21 in this case?
22 A. Yes . I also reviewed the Average and Excess
23 4CP ("AED-4CP") CCOS methodology discussed by Mr. Larry
24 Blank in his direct testimony submitted on behalf of the
25 Federal Executive Agencies as part of the Company' s limited
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Idaho Power Company

1 scope rate filing in 2024 in Case No . IPC-E-24-07 . In that
2 case Mr. Blank discussed the potential merits of using an
3 AED-4CP CCOS methodology given the Company' s varying system
4 demands throughout the year. Additionally, Mr. Blank also
5 noted that he believed reclassifying a portion of the
6 Company' s purchased power costs from being entirely energy-
7 related is warranted.
8 Q. Please describe the AED-4CP COOS methodology
9 proposed by Mr. Blank.
10 A. As I understand it, the AED-4CP methodology
11 proposed by Mr. Blank is intended to reflect that there is
12 a consistent level of baseload and intermediate load
13 present on the Company' s system year-round. It is the
14 customer classes whose loads exceed this average level-
15 particularly during peak periods—that primarily drive the
16 need for greater production capacity to be built out on the
17 Company' s system. Therefore, the cost of such production
18 resources intended to meet these varying customer loads
19 should be allocated accordingly.
20 Q. What support did Mr. Blank provide for the use
21 of the AED-4CP CCOS methodology?
22 A. Mr. Blank stated in his direct testimony that
23 he believes the Company' s 4CP/12CP methodology employed in
24 its 2023 GRC is no longer relevant to the Company' s
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Idaho Power Company

1 resource planning framework and power supply portfolio cost
2 structure .
3 Q. Generally, what is the outcome of using an
4 AED-4CP CCOS methodology compared to the 4CP/12CP
5 methodology previously relied upon by the Company?
6 A. As described by Mr. Blank in his direct
7 testimony, utilization of an AED-4CP COOS methodology under
8 the Company' s current load profile generally results in
9 customer classes with flatter loads being allocated a lower
10 share of non-summer production resources . Conversely,
11 customer classes with more seasonal or varying loads are
12 allocated a greater share of non-summer production
13 resources to recognize that although these customer classes
14 may have dramatically different loads throughout the year,
15 the Company has had to build out sufficient production
16 capacity, which exists year-round, to meet their seasonal
17 or varying capacity needs .
18 Q. Why is the Company proposing to derive
19 production cost allocation factors using net peak?
20 A. As noted by CEO in its hourly-informed cost of
21 service analysis, as well as generally alluded to in the
22 direct testimony of Mr. Blank, peak loads are no longer
23 solely driving the Company' s generation resource planning.
24 Instead, the growth in Variable Energy Resources ("VERs")
25 on the Company' s system has shifted the periods of greatest
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Idaho Power Company

1 system need from the traditional peak demand hours to times
2 where the net peak load is highest. As such, using the
3 Company' s net peak values to allocate demand-classified
4 production costs will strengthen the price signal to
5 customer classes that contribute most to system usage
6 during each month' s hour of highest net load — precisely
7 when the Company may need to plan for additional resources
8 to maintain reliability.
9 Q. Were there other CCOS recommendations made by
10 either CEO or Mr. Blank not incorporated in the Company' s
11 2025 COOS study?
12 A. Yes . Although the Company has reviewed the
13 alternative hourly informed and AED-4CP CCOS methodologies
14 presented by CEO and Mr. Blank and acknowledges that
15 certain proposals, such as classifying a portion of
16 purchased power costs as capacity-related may have merit,
17 in keeping with the principle of gradualism, additional
18 modifications have not been incorporated into the Company' s
19 filed 2025 CCOS study.
20 Q. Are there any CCOS recommendations made by
21 either of these parties that the Company disagrees with?
22 A. CEO' s CCOS methodology generally seeks to
23 reclassify many capacity costs to be energy-related,
24 resulting in an overall lower cost allocation to the least
25 efficient users of the Company' s system (i .e. , low load
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Idaho Power Company

1 factor customers) and conversely resulting in a higher cost
2 allocation to the Company' s most efficient users (i .e. ,
3 high load factor customers) . As the basis for this
4 approach, CEO notes within its study:
5 "For classes with a more variable low load factor,
6 selecting only each month' s highest load hour for cost
7 allocation purposes inherently ignores the fact that in the
8 remaining 700 or so hours of the month the contribution of
9 low load factor customers to total load is lower. "
10 While the Company does not disagree with CEO that
11 low load factor customers make up a small portion of the
12 Company' s overall total annual load, what is being glossed
13 over is the fact the Company must still build out
14 sufficient capacity to meet their intermittent loads,
15 especially to the extent their varying loads show up
16 coincident with the Company' s highest load periods .
17 Additionally, the prospect of allocating production costs
18 based on each resource type' s hourly operations throughout
19 the year may introduce volatility between rate cases should
20 lower-cost resources be unavailable during a portion of one
21 test year but not another.
22 Q. How are the Clean Energy Your Way ("CEYW")
23 resources accounted for in the COOS?
24 A. As described in Company Witness Ms . Jessica G.
25 Brady' s testimony, because generation from CEYW resources
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Idaho Power Company

1 is paid for by the participating customer, the costs and
2 revenues of the resources are excluded from the Idaho
3 jurisdictional revenue requirement. Accordingly, these
4 costs are therefore also excluded from CCOS . While these
5 costs and revenues were excluded from COOS, derivation of
6 the energy-allocator for CEYW participants was adjusted to
7 exclude energy met by the applicable CEYW arrangement. That
8 is, the energy service CEYW participants require from Idaho
9 Power is reduced by the forecast generation of the CEYW
10 resource . This modification to energy ensures CEYW
11 participants receive the appropriate allocable share of
12 power supply expense for the portion of load met by Idaho
13 Power.
14 III . COST-OF-SERVICE STUDY DESCRIPTION
15 Q. Have you prepared a table that summarizes the
16 basis by which each of the major functionalized cost
17 categories has been classified and subsequently allocated
18 to customer classes under the COOS?
19 A. Yes, Table 2 summarizes the basis by which
20 each of the major functionalized cost categories is
21 classified and subsequently allocated to customer classes
22 under the 2025 CCOS study:
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Idaho Power Company

1 Table 2
2 CCOS Classification and Functionalization Summary
Cost Category Classification Basis
Generation Plant
Hydro and Steam
Demand
Production
Other Production (Langley Demand
& Peaking Units)
Transmission Plant Demand
Distribution Plant Demand and Customer
Other Expenses
Fuel Energy
Purchased Power Energy
Demand Response Incentive Demand
Payments
Cost Category Al ocation Basis
Generation Demand
Hydro and Steam Net Peak 12CP without Marginal
Production Generation Cost Weighting
Other Production Net Peak 12CP without Marginal
(Langley) Generation Cost Weighting
Other Production (Peaking Net Peak 4CP without Marginal
Units) Generation Cost Weighting
Demand Response Incentive Net Peak 4CP without Marginal
Payments Generation Cost Weighting
12 Months Energy with Marginal
Generation Energy Energy Cost Weighting
(averaged w/ un-weighted
values)
Transmission 12CP with Marginal
Transmission Cost Weighting
Distribution
1NCP / No. of Customers /
Direct Assignment
3 Q. Please identify the exhibits that comprise the
4 cost-of-service study.
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Idaho Power Company

1 A. The cost-of-service study is comprised of the
2 following exhibits :
3 1 . Exhibit No. 31, Functionalization and
4 Classification of Costs;
5 2 . Exhibit No. 32, Summary of Functionalized
6 Costs;
7 3 . Exhibit No. 33, Allocation to Classes;
8 4 . Exhibit No. 34, Summary of Class Allocations;
9 5 . Exhibit No. 35, Transfer Adjustment;
10 6 . Exhibit No . 36, Revenue Requirement Summary;
11 7 . Exhibit No . 37, Class Cost-of-Service Unit
12 Costs;
13 8 . Exhibit No . 38, Marginal Cost Study
14 9 . Exhibit No . 39, Development of Weighted Demand
15 and Energy Allocators;
16 10 . Exhibit No . 40, Revenue Requirement
17 Adjustments .
18 Q. Please describe Exhibit No. 31 .
19 A. Exhibit No. 31 contains 124 pages and consists
20 of 11 Cost Functionalization and Classification Tables . The
21 functionalization and classification of each component of
22 rate base, operating revenue, and expense are treated in
23 detail in these tables . The tables are shown in the
24 following sequence:
25 • Table 1 - Electric Plant in Service;
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Idaho Power Company

1 • Table 2 - Accumulated Provision for
2 Depreciation;
3 • Table 3 - Additions and Deletions to Rate
4 Base;
5 • Table 4 - Operating Revenues;
6 • Table 5 - Operation and Maintenance
7 Expenses;
8 • Table 6 - Depreciation and Amortization
9 Expense;
10 • Table 7 - Taxes Other Than Income Taxes;
11 • Table 8 - Regulatory Debits/Credits;
12 • Table 9 - Income Taxes;
13 • Table 10 - Development of Labor-Related
14 Allocator; and
15 • Table 11 - Functionalization Allocators .
16 Q. What is the significance of the column header
17 "Allocator" on Exhibit No. 31?
18 A. This column identifies, by symbol, the basis
19 for each allocation. For example, for Accounts 310 through
20 316, Steam Production, shown on page 1, the constant "PI-S"
21 is used to allocate the total investment in steam
22 production plant to the production function and to the
23 demand cost classifications . The resultant
24 functionalization of costs may itself serve as a basis for
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Idaho Power Company

1 subsequent allocations . This use is illustrated on page 9
2 where the accumulated depreciation for steam production
3 plant is allocated according to the same allocator "PI-S . "
4 Q. Please describe Exhibit No. 32 .
5 A. Exhibit No. 32 summarizes in row format the
6 functionalized costs for each component of rate base and
7 expenses shown across the columns on Exhibit No. 31 .
8 Q. Please describe Exhibit No. 33 .
9 A. Exhibit No. 33 details the allocation of the
10 summarized costs shown on Exhibit No. 32 to each customer
11 class, including the Special Contract customers . The
12 exhibit is comprised of the following tables :
13 • Table 1 - Electric Plant in Service;
14 • Table 2 - Accumulated Reserve for
15 Depreciation;
16 • Table 3 - Amortization Reserve;
17 • Table 4 - Substation Contributions in Aid
18 of Construction;
19 • Table 5 - Customer Advances for
20 Construction;
21 • Table 6 - Accumulated Deferred Income
22 Taxes;
23 • Table 7 - Acquisition Adjustment;
24 • Table 8 - Working Capital;
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Idaho Power Company

1 • Table 9 - Deferred Programs;
2 • Table 10 - Subsidiary Rate Base;
3 • Table 11 - Plant Held for Future Use;
4 • Table 12 - Other Revenues;
5 • Table 13 - Operation & Maintenance
6 Expenses;
7 • Table 14 - Depreciation Expense;
8 • Table 15 - Amortization of Limited Term
9 Plant;
10 • Table 16 - Taxes Other Than Income;
11 • Table 17 - Regulatory Debits/Credits;
12 • Table 18 - Provisions for Deferred Income
13 Taxes;
14 • Table 19 - Investment Tax Credit
15 Adjustment;
16 • Table 20 - Construction Work In Progress;
17 • Table 21 - State Income Taxes;
18 • Table 22 - Federal Income Taxes; and
19 • Table 23 - Allocation Factor Summary.
20 Q. Does the Class Cost-of-Service Process Guide,
21 Exhibit No . 30, detail the manner in which you allocated
22 the summarized costs shown on Exhibit No. 32 to each class
23 of service as shown on Tables 1 through 22 of Exhibit No.
24 33?
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Idaho Power Company

1 A. Yes . Exhibit No. 30, the Class Cost-of-Service
2 Process Guide, details the majority of the allocation
3 methodology that was applied to produce the results shown
4 on Tables 1 through 22 of Exhibit No . 33 .
5 Q. What additional allocation methodology was
6 included in the CCOS to produce the summarized costs shown
7 on Exhibit No. 36?
8 A. As described by Ms . Noe, the Jurisdictional
9 Separation Study includes four additional revenue
10 requirement line items : 1) Bridger revenue requirement, 2)
11 Valmy revenue requirement, 3) Hells Canyon relicensing
12 revenue requirement, and 4) revenue requirement offset for
13 certain employee housing. Revenue requirements for those
14 four items were allocated to customer classes consistent
15 with other base-load serving generation plant. Please see
16 Exhibit No . 40 Revenue Requirement Adjustments for each
17 class' s calculated allocable share . The result of that
18 class allocation for the four revenue requirement items is
19 listed by customer class on the row labeled "Revenue
20 Requirement Adjustments" of Exhibit No. 36 Revenue
21 Requirement Summary.
22 A second allocation was included to spread to
23 customer classes the transfer adjustment described by Ms .
24 Brady. The total value of the Power Cost Adjustment ("PCA")
25 adjustment was allocated to customer classes using the same
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Idaho Power Company

1 energy allocation factors as other energy-related costs .
2 Exhibit No . 35, Transfer Adjustment, computes the base
3 revenue transfer for each customer class .
4 Q. Does Exhibit No. 33 include a listing of the
5 allocation factors used to allocate to classes the various
6 costs shown on Tables 1 through 22?
7 A. Yes . Table 23 of Exhibit No. 33 includes a
8 listing of each allocation factor.
9 Q. Have you included information regarding the
10 derivation of the Company' s updated marginal costs with
11 your testimony?
12 A. Yes . I have included a copy of the Company' s
13 2025 Marginal Cost Analysis Study as Exhibit No. 38 .
14 Q. Have the marginal costs been used to develop
15 the Company' s revenue requirement?
16 A. No. The marginal costs have been used solely
17 for purposes of developing allocation factors and not for
18 purposes of developing the Company' s revenue requirement.
19 Q. Have you prepared an exhibit that details the
20 derivation of the demand and energy allocation factors used
21 in the cost-of-service study?
22 A. Yes . Exhibit No. 39 details the derivation of
23 the allocation factors D10S, D10NS, D10P, D13, E10S, and
24 E10NS used in the CCOS study.
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Idaho Power Company

1 IV. COST-OF-SERVICE STUDY RESULTS
2 Q. Please describe Exhibit No . 36 .
3 A. Exhibit No. 36 is the revenue requirement
4 summary based on the results of the proposed COOS study.
5 The section headed "Revenue Requirement for Rate Design"
6 details the sales revenue required from each customer class
7 and special contract customer. The sales revenue required
8 includes return on rate base, total operating expenses, and
9 incremental taxes computed using the net-to-gross
10 multiplier of approximately 1 . 334 provided by Ms . Noe.
11 Q. Please summarize the results of the class
12 cost-of-service study that are detailed on Exhibit No . 36 .
13 A. The results shown on Exhibit No. 36 indicate
14 that the Residential ("Schedule 1") , Residential On-Site
15 Generation ("Schedule 6") , Small General Service ("Schedule
16 7") , Small General Service On-Site Generation ("Schedule
17 8") , Irrigation Service ("Schedule 24") , and Traffic
18 Control Lighting Service ("Schedule 42") should have an
19 increase in rates that is greater than the overall average
20 increase requested by the Company. In addition, the results
21 indicate that Dusk to Dawn Lighting ("Schedule 15") ,
22 Municipal Street Lighting ("Schedule 41") , and all Special
23 Contract customers should have a decrease in rates from the
24 current level .
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Idaho Power Company

1 V. REVENUE REQUIREMENT ALLOCATION
2 Q. What is the Company' s general ratemaking
3 philosophy on determining class-specific revenue
4 requirement and the resulting customer rates?
5 A. The Company' s primary approach to ratemaking
6 in the last several GRCs has been to establish rates that
7 reflect costs as accurately as possible. Accordingly, the
8 Company' s ratemaking proposals usually advocate movement
9 toward cost-of-service results, which assign costs to those
10 customer classes that cause the Company to incur the costs .
11 Q. Are there other objectives that may be
12 considered in the ratemaking process?
13 A. Yes . The Commission may consider a number of
14 other objectives, such as rate stability, in the
15 determination of rates .
16 Q. How did you approach the determination of the
17 revenue requirement for each customer class?
18 A. As I described above, a pure cost-of-service
19 revenue requirement spread would result in larger increases
20 for certain classes relative to the overall average
21 increase . In order to mitigate the magnitude of the maximum
22 rate increase any class would experience, the Company is
23 proposing to cap the percentage increase to any customer
24 class at one hundred and thirty percent of the overall
25 average requested increase, or approximately 17 . 02 percent
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Idaho Power Company

1 (13 . 09 percent X 1 . 3 = -17 . 02 percent) . As proposed, Dusk
2 to Dawn Lighting, Municipal Street Lighting and all Special
3 Contract customers, except Brisbie, LLC ("Schedule 33") ,
4 would receive a minimum increase of 3 . 93 percent, or thirty
5 percent of the overall average requested increase, to help
6 make up the revenue shortfall resulting from the 17 . 02
7 percent cap. As further described in the Direct Testimony
8 of Company Witness Mr. Grant Anderson, Schedule 33' s
9 contractual provisions are such that the customer' s first
10 block of charges must strictly align to charges for the
11 same within the Company' s Large Power Service offering
12 ("Schedule 19") . Because Schedule 19 is proposed to receive
13 an overall increase greater than that of the minimum
14 increase amount of 3 . 93 percent, Schedule 33' s reliance on
15 Schedule 19' s proposed rates result in an exceedance of
16 what would otherwise be its targeted revenue amount. To
17 address this revenue exceedance, the revenues over the
18 targeted amount are recognized as an offset to amounts
19 spread to uncapped or floored customer classes .
20 Q. Did you discuss the results of the COOS study
21 internally before deciding to apply the 17 . 02 percent and
22 3 . 93 percent caps and floors, respectively, to the
23 specified customer classes?
24 A. Yes . I discussed the results of the COOS study
25 and potential rate spread scenarios with Company Witness
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Idaho Power Company

1 Mr. Timothy Tatum, who is responsible for the overall
2 preparation of this case. My revenue allocation is the
3 result of those discussions .
4 Q. Was the revenue allocation process affected by
5 CEYW participants?
6 A. No. CEYW participants' revenue targets were
7 developed for the portion of service Idaho Power provides .
8 Q. Does the overall 17 . 02 percent cap also apply
9 to new customer classes Schedule 6 and 8?
10 A. Not explicitly. However, consistent with the
11 direction provided by Mr. Anderson, the Residential and
12 Residential On-Site Generation customer classes were
13 combined prior to determining the revenue target. The same
14 occurred for Small General Service and its On-Site
15 Generation counterpart . As further discussed by Mr.
16 Anderson, pricing was developed such that Schedule 1 and
17 Schedule 6 share the same Service Charge and Energy
18 Charges, with that also being the case for Schedule 7 and
19 Schedule 8 .
20 Q. Do you have an exhibit that details the class
21 revenue requirement determination?
22 A. Yes . Exhibit No. 41 contains the steps for the
23 revenue requirement allocation process from the CCOS
24 results to the ultimate proposal for each customer class .
25 Columns B and C of Exhibit No. 41 presents the proformed
Maloney, DI 25
Idaho Power Company

1 normalized test year sales, and revenues and transfer
2 adjustment by customer class . Columns D and E details the
3 results from the CCOS study and illustrates the revenue
4 change that would need to be made to each customer class to
5 obtain their respective COOS result . Column J shows the
6 revenue shortfall that results by applying the 17 . 02
7 percent cap to the combined Residential, Irrigation, and
8 Traffic Control Lighting, and the minimum increase of 3 . 93
9 percent to Dusk to Dawn Lighting, Municipal Street
10 Lighting, and most Special Contract customers .
11 Column T shows the final proposed increase to
12 customer classes that resulted from spreading the revenue
13 shortfall created by the 17 . 02 percent cap and 3 . 93 percent
14 floor. The results from Column T were utilized in
15 determining the individual rates for the Company' s general
16 tariff and special contract customers .
17 Q. Did you also provide the results of the CCOS
18 for use in the Company' s class-specific pricing proposals
19 along with the revenue targets from Exhibit No. 41?
20 A. Yes . I provided the CCOS unit costs, detailed
21 on Exhibit No . 37, to Mr. Anderson for use in determining
22 the rates for the respective service schedules .
23 Q. Please describe Exhibit No. 37 .
24 A. Exhibit No. 37 shows the unit cost for each
25 function for metered service schedules as determined
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Idaho Power Company

1 through the CCOS study. The billing units shown reflect the
2 billing demands, normalized billing energy, basic load
3 capacity, and number of billings .
4 VI . SALES BASED ADJUSTMENT RATE
5 Q. Please describe in general terms the purpose
6 of the SBAR?
7 A. The SBAR is a part of the PCA mechanism that
8 is intended to eliminate recovery of power supply expenses
9 associated with load growth resulting from changing weather
10 conditions, a growing customer base, or changing customer
11 use patterns .
12 Q. Please describe the SBAR methodology approved
13 by the Commission in Order No. 33307 .
14 A. Commission Order No. 33307 directs the Company
15 to calculate the SBAR based on the energy classified
16 portion of embedded production revenue requirement as
17 established in the COOS . The final SBAR is calculated by
18 dividing this portion of revenue requirement by the Idaho
19 kilowatt-hour ("kWh") sales for the test year.
20 Q. Are any additional modifications to calculate
21 the SBAR necessary for CEYW participants?
22 A. Yes . The Commission' s Order adopted Commission
23 Staffs ("Staff") recommendations for the PCA treatment of
Maloney, DI 27
Idaho Power Company

1 the renewable portion of Micron' s billing construct,3 which
2 accepted the proposed treatment described in Ms . Connie
3 Aschenbrenner' s testimony filed in Case No. IPC-E-22-06 :4
4 Further, any energy requirements met by the
5 Renewable Resource will not be included in the PCA
6 sales based adjustment (SBA) and will not be used
7 in the derivation of the future PCA rates . All
8 Supplemental Energy supplied to Micron will be
9 included in the PCA, SBA and used for PCA rate
10 derivation purposes .
11
12 Accordingly, CEYW power supply expenses are excluded
13 as part of the SBAR energy-related generation function
14 revenue requirement, and the portion of CEYW participants'
15 energy that such resources meet under the CEYW billing
16 construct is also excluded from test year retail sales .
17 Q. What is the resulting SBAR?
18 A. By applying the methodology established by
19 Commission Order No . 33307 in Case No. IPC-E-15-15, and for
20 CEYW participants by Order No. 35482, the SBAR should be
21 increased from the requested level of $30 . 90 in Case No.
22 IPC-E-23-11 to $32 . 00 per megawatt-hour.
23 Q. Have you prepared an exhibit that details the
24 derivation of the revised SBAR?
25 A. Yes . Exhibit No. 42, details the derivation
26 of the $32 . 00 SBAR amount.
3 In the Matter of Idaho Power Company's Application for Approval of a
Replacement Special Contract with Micron Technology, Inc. and a Power
Purchase Agreement with Black Mesa Energy, LLC., Case No. IPC-E-22-06,
Order No. 35482 (August 1, 2022) ; Staff Comments pg. 18.
4 Case No. IPC-E-22-06, Aschenbrenner DI, pg. 20.
Maloney, DI 28
Idaho Power Company

1 VII . FIXED COST ADJUSTMENT RATES
2 Q. Please describe the FCA mechanism.
3 A. The FCA is a rate mechanism that is designed
4 to remove the financial disincentive to utility acquisition
5 of demand-side management resources . The mechanism
6 accomplishes this goal by severing the link between energy
7 sales and the recovery of fixed costs . The FCA applies to
8 customer classes that only include energy and service
9 charges in their retail billing components, Residential
10 Service (Schedules 1, 3, 5, and 6) and Small General
11 Service (Schedule 7, and 8) . The annual FCA amount is
12 determined according to the following formula:
13 FCA = (CUST X FCC) - (ACTUAL X FCE)
14 Where :
15 FCA = Fixed Cost Adjustment;
16 CUST = Actual number of customers, by class;
17 FCC = Fixed Cost per Customer, by class;
18 ACTUAL = Actual Billed kWh Energy Sales, by
19 class; and
20 FCE = Fixed Cost per Energy, by class .
21 Q. What values are required to calculate the FCA
22 amount annually?
23 A. As outlined in the above formula, for each
24 class (Residential Service and Small General Service) , the
25 actual number of customers ("CUST") , the fixed cost per
Maloney, DI 29
Idaho Power Company

1 customer ("FCC") , actual energy ("ACTUAL") , and the Fixed
2 Cost per Energy ("FCE") are required to determine the FCA
3 amount . Two of these variables (OUST and ACTUAL) are
4 determined at the end of each year based upon the Company' s
5 actual billing records . The other two variables (FCC and
6 FCE) are updated each time the Company files a GRC and are
7 based on the results of the CCOS study.
8 Q. Since granting permanency for the FCA
9 mechanism in Order No . 32505 in 2012, 5 has the Commission
10 authorized any additional changes?
11 A. Yes . First, the Commission approved a
12 Settlement Stipulation in 2015 that replaced the use of
13 weather-normalized data with actual sales in determination
14 of the FCA deferral . 6 Second, in 2021 the Commission
15 approved separate, and reduced fixed cost tracking for
16 customers considered "new, " defined in the Order to be
17 customers added after January 1, 2022 . 7 The Commission' s
18 rationale stated that the modification "eliminates fixed
19 cost recovery due to new customer growth for investments
20 best determined in a general rate case. 118
5 In the Matter of the Application of Idaho Power Company for Authority
to Convert Schedule 54 - Fixed Cost Adjustment - from a Pilot Schedule
to an Ongoing Schedule, Case No. IPC-E-11-19, Order No. 32505 (March
30, 2012) .
6 In the Matter of the Commission's Inquiry into Idaho Power Company's
Fixed Cost Adjustment Mechanism, Case No. IPC-E-14-17, Order No. 33295
(May 6, 2015) .
' Idaho Power Company's Application for Modification of the Fixed Power
Cost Adjustment, Case No. IPC-E-21-39, Order No. 35273 (Dec. 28, 2021) .
8 Order No. 35273, pg. 4.
Maloney, DI 30
Idaho Power Company

1 Q. Beginning with the 2026 FCA deferral, who will
2 be considered a "new" customer?
3 A. The FCC and FCE rates will be reset based on
4 outcomes of this GRC and, as such, "new" customers will
5 also be reset to be those customers added starting January
6 1, 2026, when the proposed GRC rates go into effect.
7 Q. Are you proposing any additional modifications
8 to the FCA as part of this proceeding?
9 A. No. The Company intends to continue employing
10 the updated FCA methodology established as part of its 2023
11 GRC .
12 Q. Is the Company proposing changes to how annual
13 FCA rates that recover the FCA deferral are set and applied
14 to customer classes?
15 A. No. Annually, the FCA deferral will be tracked
16 for six customer segments : Schedules 1 & 3, Schedule 5,
17 Schedule 6, Schedule 7, and Schedule 8 . The determination
18 of annual FCA rates combines the Residential and Small
19 General Service customer segments first, and sets the
20 percentage change on an overall basis, not on a class-
21 segment basis . FCA rates will continue to be set only at
22 the total Residential (Schedule 1, 3, 5, and 6) segment,
23 and Small General Service (Schedule 7, and 8) segment.
24 Q. Have you updated the FCC and FCE rates as part
25 of this GRC proceeding?
Maloney, DI 31
Idaho Power Company

1 A. Yes . I have updated the new and existing
2 customer FCC and the FCE rates using the functionalized and
3 classified revenue requirement from the 2025 CCOS study,
4 and proposed Service Charge collection effective January 1,
5 2026 . The updated FCC and FCE rates have been included in
6 the revised Schedule 54, Fixed Cost Adjustment.
7 Q. Please describe the process used to determine
8 the FCC and FCE rates for the FCA mechanism, which have
9 been submitted as part of this GRC proceeding.
10 A. The FCC and FCE rates submitted as part of
11 this GRC proceeding are based upon the 2025 test year.
12 These rates most accurately represent the Company' s current
13 fixed costs . Exhibit No. 43, Tables 1 through 4 and the TOU
14 FCE derivation, details the computational process used to
15 determine these class-specific fixed-cost amounts .
16 The first step in this process is a determination of
17 the 2025 test year fixed cost recovery embedded in the
18 energy charges for Residential Service and Small General
19 Service customers . As can be seen on Exhibit No. 43, Table
20 3, for Residential Service, $448, 392, 679 of fixed costs are
21 to be recovered from residential customers through energy
22 charges, and $16, 168, 848 for Residential On-Site Generation
23 customers . For Small General Service, $8, 173, 636 of fixed
24 costs are to be recovered from the energy charges, and
Maloney, DI 32
Idaho Power Company

1 $39, 455 for Small General Service On-Site Generation
2 customers .
3 Q. Do these fixed cost amounts for the
4 Residential and Small General Service On-Site Generation
5 classes include less than their actual class cost of
6 service?
7 A. Yes . There is a difference between the class
8 cost of service numbers and the amount of requested revenue
9 requirement . This difference is a result of the cross-class
10 subsidies that are currently present in the Company' s rate
11 structure . The total cross-class subsidies, as well as the
12 fixed cost portion of those subsidies, are identified on
13 Exhibit No . 43, Table 2 .
14 Q. How are the class-specific fixed cost amounts
15 established in the initial step used to derive the updated
16 FCC rates?
17 A. The determination of the FCC rate utilizes the
18 annual average number of customers for the Residential
19 customer class and Small General Service customer class .
20 As can be seen on Exhibit No. 43, Table 3, the 2025 average
21 number of customers are 519, 648 for the Residential
22 customer class, 18, 862 for the Residential On-Site
23 Generation class, 30, 034 for the Small General Service
24 customer class, and 83 for the Small General Service On-
25 Site Generation class .
Maloney, DI 33
Idaho Power Company

1 With these two principal base level values, the FCC
2 rate can be determined. The annual fixed costs recovered
3 through the energy charges divided by the 2025 average
4 number of customers results in an annual fixed cost
5 recovery per customer, or the FCC rate, shown on Exhibit
6 No . 43, Table 3 . For the Residential class, the annual
7 fixed cost recovery per customer is $862 . 88 ($448, 392, 679 /
8 519, 648) , and $857 .24 for the Residential On-Site
9 Generation class ($16, 168, 848 / 18, 862) . For the Small
10 General Service class, the annual fixed cost recovery per
11 customer is $272 . 14 ($8, 173, 636 / 30, 034) , and $476 . 31 for
12 the Small General Service On-Site Generation class ($39, 455
13 / 83) .
14 For new customers, those added starting January 1,
15 2026, the Fixed Cost per Customer - Distribution ("FCC-
16 DIST") only includes distribution function fixed costs . The
17 table below lists the corresponding FCC-DIST for each of
18 the FCA classes .
19 Table 3
20 New Customer FCC-DIST
Total Distribution &Customer Fixed 2025 Avg.
Customer Group Cost Revenue from Energy Charges Customers FCC-DIST
Residential $106,844,823 519,648 $205.61
Residential On-Site Generation $6,260,917 18,862 $331.94
Small General Service $1,576,931 30,034 $52.50
Small General Service On-Site
Generation $22,884 83 $276.26
Maloney, DI 34
Idaho Power Company

1 Q. How are the class-specific fixed cost amounts
2 established in the initial step used to derive the updated
3 FCE values?
4 A. The determination of the FCE rate utilizes the
5 Residential and Small General Service weather-normalized
6 energy consumption for the 2025 test year. As can be seen
7 on Exhibit No . 43, Table 3, the 2025 weather-normalized
8 annual energy consumption for the Residential customer
9 class is 5, 678, 118, 630 kWh, 187, 836, 945 kWh for Residential
10 On-Site Generation customers, 139, 928, 074 kWh for the Small
11 General Service class, and 530, 076 kWh for the Small
12 General Service On-Site Generation class .
13 The annual fixed cost recovered through the energy
14 charges divided by the normalized energy results in an
15 annual fixed cost recovery per kWh, or the FCE rate, shown
16 on Exhibit No. 43, Table 3 . Matching FCC-DIST determination
17 for new customers, the FCE-DIST determination for new
18 customers added starting January 1, 2026, only includes
19 distribution-related fixed costs . Existing customer FCE and
20 new customer FCE-DIST are listed in Table No. 4 for each of
21 the FCA classes . Derivation of FCE-DIST is shown on Exhibit
22 No . 43, Table No . 4 .
23
24
25
Maloney, DI 35
Idaho Power Company

1 Table 4
2 FCE and FCE-DIST
Total Fixed Cost
Revenue from Energy
Customer Group Charges 2025 kWh FCE
Residential
(Schedule 1,
and 3) $448, 392, 679 5, 678, 118, 630 $0 . 078969
Residential On-
Site Generation $16, 168, 848 187, 836, 945 $0 . 086079
Small General
Service $8, 173, 636 139, 928, 074 $0 . 058413
Small General
Service On-Site
Generation $39, 455 530, 076 $0 . 074432
Total Distribution &
Customer Fixed Cost
Revenue from Energy
Customer Group Charges 2025 kWh FCE-DIST
Residential
(Schedule 1,
and 3) $106, 844, 823 5, 678, 118, 630 $0 . 018817
Residential On-
Site Generation $6,260, 917 187, 836, 945 $0 . 033332
Small General
Service $1, 576, 931 139, 928, 074 $0 . 011270
Small General
Service On-Site
Generation $22, 884 530, 076 $0 . 043171
3 Q. Please describe residential Time-of-Use
4 ("TOU") FCE and FCE-DIST derivation.
5 A. The kWh sales forecast for residential TOU
6 customers is multiplied by the Residential FCE to determine
7 the actual fixed cost collection through the energy charge
8 in the forecast. That resulting value is removed from the
9 amount of energy sales revenue forecast for residential
10 TOU, with the amount remaining considered to be the energy
11 cost in energy revenue. Energy cost in energy revenue is
Maloney, DI 36
Idaho Power Company

1 seasonalized based on COOS-informed summer/non-summer
2 energy cost ratio. Finally, the energy cost in energy
3 revenue for that season is allocated to the on-peak and
4 off-peak period based on the time-of-use billing
5 determinants, with the per-energy unit cost retaining a
6 four-to-one and two-to-one differential in the summer on-
7 peak and mid-peak timeframes, respectively, and 1 . 5-to-one
8 differential in the non-summer season. The proposed energy
9 rates from Mr. Anderson' s workpapers are reduced for the
10 corresponding per-energy unit seasonal energy cost in
11 energy revenue to calculate a matching differential TOU
12 rate . The process is replicated for the FCE-DIST for new
13 residential TOU customers . Page 6 of Exhibit No. 43 is the
14 workpaper supporting derivation of residential TOU FCE and
15 FCE-DIST rates .
16 Q. How do the FCC and FCE computed in this filing
17 compare to the FCC and FCE established in the Company' s
18 last general rate case, IPC-E-23-11?
19 A. Except for the FCC-DIST and FCE-DIST amounts
20 for the Residential class and the non-summer time-of-use
21 FCE-DIST component, both the FCC and FCE rates are higher
22 than those currently in effect, which were established
23 using the functionalized classified revenue requirement
24 data in the Company' s last filed general rate case, Case
25 No . IPC-E-23-11 . The Company has made significant
Maloney, DI 37
Idaho Power Company

1 investments in its infrastructure since that time, and the
2 newly calculated FCC and FCE rates reflect those fixed
3 costs that are being recovered through the Residential and
4 Small General Service energy charges .
5 Q. Does this conclude your direct testimony in
6 this case?
7 A. Yes, it does .
8
Maloney, DI 38
Idaho Power Company

1 DECLARATION OF RILEY MALONEY
2 I, Riley Maloney, declare under penalty of perjury
3 under the laws of the state of Idaho:
4 1 . My name is Riley Maloney. I am employed by
5 Idaho Power Company as a Policy and Strategy Leader in the
6 Regulatory Affairs Department.
7 2 . On behalf of Idaho Power, I present this
8 pre-filed direct testimony and Exhibit Nos . 30 - 43 in this
9 matter.
10 3 . To the best of my knowledge, my pre-filed
11 direct testimony and exhibits are true and accurate .
12 I hereby declare that the above statement is true to
13 the best of my knowledge and belief, and that I understand
14 it is made for use as evidence before the Idaho Public
15 Utilities Commission and is subject to penalty for perjury.
16 SIGNED this 30th day of May 2025, at Boise, Idaho.
17 /
18 Signed:
19 Riley Maloney
20
21
Maloney, DI 39
Idaho Power Company

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 30

Idaho Power Company Class Cost-of-Service Process Guide
Class Cost-of-Service Process Guide
The following document is a technical description of Idaho Power Company's Class Cost-of-Service study.
The methodology for separating costs among classes consists of three steps, generally referred to as
functionalization, classification, and allocation. In all three steps, recognition is given to how costs are
incurred by relating these costs to how the utility operates to provide electrical service.
I. PROCESS OVERVIEW
A. Functionalization
Functionalization is the process of assigning the Company's revenue requirements to specific utility
operating functions: Production,Transmission, Distribution, Customer, and Miscellaneous.These
operating functions recognize the different roles played by various facilities in the electric utility system.
In the company's accounts,these roles are identified to some degree, particularly in recording plant
costs as production-,transmission-, or distribution-related. However,this functional breakdown is not
sufficient for cost-of-service purposes. As such, individual plant items are examined and, where possible,
the associated investment costs are assigned to one or more operating functions, such as substations,
primary lines, secondary lines, and meters.This level of functionalization allows costs to be more
equitably allocated among classes of customers.
B. Classification
The Electric Utility Cost Allocation Manual, published in January 1992 by the National Association of
Regulatory Utility Commissioners, serves as the basis for the company's classification process.
Classification refers to identifying a cost as being either customer-related, demand-related, or energy-
related. These three cost components are used to reflect that an electric utility makes service available
to customers continuously; provides as much service, or capacity, as the customer desires at any point in
time; and supplies energy to provide customers the ability to do useful work over an extended period of
time.These three concepts of availability, capacity, and energy are related to the three components of
cost, designated as customer, demand, and energy components, respectively.To classify a particular cost
by component,focus is given to whether the cost varies because of changes in the number of customers,
changes in demand imposed by the customers, or changes in energy used by the customers.
Examples of customer-related costs include the following:
• Plant investments and expenses associated with meters and service drops
• Meter reading
• Billing and collection
• Customer information and services
• Certain investment in the distribution system
These costs are incurred based on the number of customers on the system, irrespective of the amount of
energy consumed and are generally considered to be fixed costs.
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Idaho Power Company Class Cost-of-Service Process Guide
Demand-related costs are investments in generation,transmission, and a portion of the distribution
plant and the associated operation and maintenance (O&M) expenses necessary to accommodate the
maximum demand imposed on the company's system.
Energy-related costs are generally the variable costs associated with operating generating plants, such as
fuel.
C. Allocation and Summarization of Results
Once costs are classified and functionalized,they are allocated to rate classes based on the appropriate
allocation factors. After individual costs are allocated to the various classes of service,the company
totals these costs to arrive at a breakdown of utility rate base and expenses by class.The results are
summarized to measure adequacy of revenues for each class.The measure of adequacy is typically the
rate of return earned on rate base compared to the requested rate of return.
II. ASSIGN AND FUNCTIONALIZED COST MODULES
The company's class cost-of-service model is consists of a single separate Microsoft® Excel workbook
comprised of two parts.The first part of this workbook, referred to as the Assign Module (AS Module),
performs the previously described functionalization and classification processes.This module categorizes
the Idaho jurisdictional costs identified by Federal Energy Regulatory Commission (FERC) account into
operating functions, such as production,transmission, distribution, customer, etc. It also categorizes the
functional costs into demand-, energy-, and customer-related classifications. For example, the AS
Module categorizes the company's investment in steam plant into the production function and as a
demand- related classification.
The second portion of the workbook, referred to as the Functionalized Cost Module (FC Module),
performs the class allocation process. This module allocates the functionalized and classified costs
developed in the AS Module to the various customer classes. For example,the FC Module allocates the
demand-and energy-related production costs identified in the AS Module to each of the company's
customer classes and special contract customers. Each operation performed by this module is shown as
a separate worksheet to make the allocation process transparent and easier to understand.
III. CLASSIFICATION
A. Steam and Hydro Production
In this Class Cost-of-Service study all production plants (steam, hydro, other [including natural-gas fueled
and battery-storage capacity], and diesel) have been classified as 100%demand-related, as capital
investment in production plants may be considered fixed from a traditional accounting definition.
Transmission plants are also classified as demand-related, which is consistent with prior cost-of-service
studies.
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Idaho Power Company Class Cost-of-Service Process Guide
B. PURPA and Purchased-Power Expenses
PURPA and purchased-power expenses booked to FERC Account 555 are classified as 100% energy-
related as costs may be considered variable from a traditional accounting definition as they vary based
on the amount of energy provided.
C. Distribution Plant
Distribution substation plant accounts 360, 361, and 362 are classified as demand-related. Distribution
plant accounts 364, 365, 366, 367, and 368 are classified as either demand-related or customer-related
using the same fixed and variable ratio computation method used in the company's prior general rate
case proceedings.The fixed-to-variable ratio is updated according to a system capacity utilization
measurement based on a three-year average load duration curve.
IV. FUNCTIONALIZATION
A. General Plant
General plant is functionalized based on total production,transmission, and distribution plant.As a
result, a portion of general plant is assigned to each production,transmission, and distribution function
based on each function's proportion to the total.
B. Accumulated Provision for Depreciation
The accumulated provision for depreciation is functionalized using the resulting functionalization of costs
for the appropriate plant item. For example,the accumulated depreciation for steam production plant
shown is functionalized based on the functionalization of steam production plant in service.
C. Additions to and Reductions from Rate Base
Deductions from rate base include customer advances for construction and accumulated deferred
income taxes. Customer advances are functionalized based on the distribution plant investment against
which the advances apply.Accumulated deferred taxes are functionalized based on total plant
investment. Additions to rate base consist of 1) fuel inventory, which is functionalized based on energy
production and 2) materials and supplies, which are functionalized based on the appropriate plant
function. Energy efficiency program expenses are functionalized consistent with baseload production
resources as demand-side management may be considered similar to a supply-side resource.
D. Other Operating Revenue
Other operating revenue is functionalized based on either the functionalization of the related rate base
item or, in the situation where a particular revenue item may be identified with a specific service,the
functionalization of such specific service item.
E. O&M Expense
In general,the basis for the functionalization of O&M expense is the same as that for the associated
plant.
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Idaho Power Company Class Cost-of-Service Process Guide
F. Labor Components
For each applicable expense account in each functional group,the labor component is separately
functionalized. For example,for Account 535 the labor-related supervision and engineering expense is
functionalized based on the cumulative labor as functionalized for accounts 536 through 540. Similarly,
the allocation of supervision and engineering associated with hydraulic maintenance expense, Account
541, is based on the composite labor expense for accounts 542 through 545.Total functionalized labor
expense serves the additional purpose of functionalizing employee pensions and other labor-related
taxes and expenses.
G. Depreciation Expense, Taxes Other than Income,
and Income Taxes
Depreciation expense is functionalized based on the function of the associated plant.Taxes, other than
income, are also functionalized based on the function of the source of the tax. Deferred income taxes are
functionalized based on plant investment.The functionalization of federal and state income taxes is
based on the functionalization of total rate base and expenses.
V. ALLOCATION
A. Derivation of Peak Demands
For customers taking service through Advanced Metering Infrastructure (AMI) and interval meters,
system coincident demands are taken directly from their meter data.As this represents greater than 99%
of Idaho Power's customers, it is significant enough to average and apply to any non-AMI or non-interval
customer. Coincident demand values for each rate class are calculated by summing interval metered
data, at the hour of net peak (the peak system hourly load value when the output from non-dispatchable
resources, such as solar and wind generation, is excluded) or at the hour coincident to system peak for
the year prior to the test year. These monthly coincident demand values are adjusted upward for non-
interval metered customers and system losses. Using these adjusted monthly coincident demand values,
allocation factors are created for each month by dividing each rate class's value by the total adjusted
retail metered demand in the given month. Allocation factors are then multiplied by the forecasted test
year system demand at the applicable peak time, by month.
To calculate non-coincident peak demands, by rate class, a non-coincident (group) demand factor is
defined.The demand factor is the ratio of a non-coincident peak demand to the average demand.To
determine the test-year monthly non-coincident peak demands by rate class, each rate class's monthly
non-coincident demand factors are applied to the test-year monthly average demand values for each
rate class.
To account for the partial requirement nature of on-site generation customers, measurement of the
energy delivered to customers is the basis of energy and system coincident load statistics. On-site
generation exports are independently valued outside the Class Cost-of-Service study.
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Idaho Power Company Class Cost-of-Service Process Guide
B. Marginal Cost Usage
While the four coincident net peak demands (4CP)/12 monthly coincident demands (12CP) methodology
eliminates the need for marginal cost weighting in the allocation of production plant costs,this weighting
is necessary to properly seasonalize energy-and transmission-related costs.The use of marginal cost
weighting balances costs already incurred and costs to be incurred in the future, and injects into the
allocation process recognition of the influence seasonal load profiles have on cost causation.
The marginal costs associated with new resource integration are seasonalized based on the company's
monthly loss of load expectation (LOLE) analysis that was conducted as part of its 20231ntegrated
Resource Plan (IRP).The monthly LOLE amounts for the five year period between 2025 through 2029 are
averaged to define the share of the annual capacity cost assigned to each month.The total demand-
related transmission marginal costs for each month are then derived by adding the monthly values for
both categories of transmission costs.
Updated marginal energy costs are determined from the simulated hourly operation of the Company's
power supply system over 37 streamflow conditions for the five-year period 2025 through 2029. It
should be noted that the marginal costs have been used solely for purposes of developing allocation
factors and not for purposes of developing the company's revenue requirement.
C. Production Plant Cost Allocation
The class cost-of-service study allocates the costs of the company's generation peaking facilities
differently than its base-load resources. Rather than allocating all production plant based on the same
allocation factor,this method allocates production plant costs based on the nature of the load being
served. Under this approach, production plant costs associated with serving summer peak load are
allocated separately from costs associated with serving the base and intermediate load.That is,the costs
associated with building and operating the simple cycle combustion turbines, which are used primarily to
serve summer peak loads, have been allocated to customers differently than the costs associated with
the company's other generation resources, including the Langley Gulch combined-cycle combustion
plant (CCCP).This method allocates production plant costs associated with serving base and
intermediate load using an average of net 12CP,without marginal cost weighting. Using an un-weighted
net 12CP allocator is appropriate in this case given that fixed base and intermediate generation costs do
not vary greatly between the summer and non-summer seasons. Furthermore,the study allocates fixed
generation costs associated with serving peak load using an average of the net 4CP occurring in June,
July,August, and September.This method of allocation isolates the costs associated with peaking
resources and allocates those costs according to the load that is causing the investment.
The cost allocation method used in the study is based on the concept that the costs associated with each
of the company's generation resources can be categorized according to the type of loads being served.
Utilities typically experience three distinct time-based production costing periods that are driven by
customer loads.The costing periods are normally identified as base, intermediate, and peak.The base
period is equivalent to a low load or off-peak time period where loads are at the lowest, normally during
the nighttime hours.The intermediate time period represents the shoulder hours which are driven by
the mid-peak loads that typically occur throughout the winter daytime and in the early morning and late
evening during the summer months.The peak category is driven by the company's peak loads that occur
during summer afternoons and evenings.The base and intermediate loads on the company's system are
Page 5 of 8
Exhbit No.30
Case No. IPC-E-25-16
R. Maloney, IPC
Page 5 of 8

Idaho Power Company Class Cost-of-Service Process Guide
typically served by the same generation resources. Accordingly, these two categories have been
combined for cost allocation purposes.The generation resources that serve the peak loads (i.e.,
combustion turbines) are normally only used for that purpose. Consistent with that concept,the costs
associated with peak-related resources have been segmented into a second category for cost-allocation
purposes. Using this methodology,there is no need for marginal cost weighting because the seasonal
nature of the loads is reflected in the allocation factors.
The production plant costs that have been classified as serving base and intermediate load are captured
in accounts 310 through 316, Steam Production and accounts 330 through 336, Hydraulic Production.
Accounts 340-346, Other Production,for the Langley Gulch CCCP, and Account 387 where the company's
battery storage system is recorded.The costs identified under the Steam Production category represent
the company's investment in coal-fired generation facilities, and the costs identified under the Hydraulic
Production category represent the company's investment in its hydroelectric generation facilities.The
majority of costs related to the Company's coal-fired facilities have been excluded from the 2024 base
financial data used to develop the 2025 test year.These costs are instead captured in the levelized
revenue requirement additions for Valmy and Bridger, which are incorporated into the total revenue
requirement.
Utilities typically use generation resources to serve customer loads by operating the resources with the
lowest operating cost first, and as demand grows, more costly resources are then dispatched.This is no
different for Idaho Power. However, since hydroelectric generation is such a significant portion of the
company's resource stack, stream-flow conditions and economics can influence the proportionate share
of output provided by steam and hydro resources throughout the year. Since hydroelectric output is
highly dependent on stream flows, steam production is ramped up or down according to the production
capability of hydro generation. Therefore,throughout the year, hydro-and steam-production plants are
used at varying proportions to serve base and intermediate loads according to the production
capabilities of the company's hydro plants. However, the combined monthly output of these two
resources does not vary significantly between the summer and non-summer months as does the output
of the combustion turbines.
Accounts 340 through 346, Other Production, contain the company's investment in gas-fueled
production plant.The production plant investment captured in accounts 340 through 346 represents
both the company's investment in simple-cycle combustion plants (SCCP), and CCCPs. Because these
resources are dispatched to meet different types of customer load,they are listed independently
between the Langley Gulch CCCP that serves base and intermediate load,while Bennett Mountain and
Danksin SCCPs are peak-load serving resources.The investment identified as peaking plant is the
investment in combustion-turbine generation resources that were constructed to meet the summer
peak loads.
In the FC Module, D10BS and D10BNS describe the factors used to allocate the production plant
associated with serving the base and intermediate loads. D10P describes the allocation factor used to
allocate the production plant associated with serving the peak loads.The D10BS and D10BNS represent
the non-weighted average 12 coincident net peak demands for the summer and non-summer seasons
respectively. D10P represents the non-weighted average four coincident net peak demands for June,
July,August, and September.
Page 6 of 8
Exhbit No.30
Case No. IPC-E-25-16
R. Maloney, IPC
Page 6 of 8

Idaho Power Company Class Cost-of-Service Process Guide
D. Transmission and Distribution Cost Allocation
The company's approach to cost allocation for transmission and distribution facilities is an effective
method for equitably assigning costs to customer classes. Under this method,transmission and
distribution (T&D) costs are properly segmented according to how costs are imposed on the system.As a
result,the cost responsibility of each class can be effectively identified through a combination of direct
cost assignment and cost allocation based on the appropriate demand-or customer-based factors.
D13 is used to allocate transmission costs to customer classes.The first step in deriving this factor is to
calculate ratios based on the sum of the actual coincident system peak demands for each customer class.
Second,weighted coincident peak demand values are derived by multiplying the actual monthly
coincident system peak demands by the monthly transmission marginal costs. Corresponding weighted
ratios are then calculated for each customer class. Finally,the actual ratios are averaged with the
weighted ratios to derive the non-seasonalized transmission allocation factor D13.The company applies
this averaging approach as a rate stability measure intended to mitigate any extreme impacts that the
marginal costs may have on cost allocation.
The capacity components of distribution plant, both primary and secondary, are allocated by the non-
coincident group peak demands for each customer class identified as demand allocation factors D20,
D30, D50, and D60.
The customer components of distribution plant, both primary and secondary, are allocated by the
average number of customers identified as customer allocation factors C20, C30, C50 and C60.
E. Energy-Related Cost Allocation
The energy-related cost allocators, E10S and E10NS, are derived by averaging the normalized energy
values for each customer class with the normalized energy values weighted by the marginal energy costs.
First, summer and non-summer ratios based on each class's proportionate share of the total normalized
energy usage for the test year are determined. Next, summer and non-summer ratios based on the
monthly normalized energy usage for each customer class weighted by the monthly marginal cost are
calculated. Finally,these two values are averaged, resulting in the E10S and E10NS allocators used in this
study.This averaging approach is consistent with the methodology used in the derivation of the demand-
related allocation factor D13.
F. Customer-Related Cost Allocation
The principal customer accounting expenses which require allocation are meter reading expenses,
customer records and collections, and uncollectible accounts. The meter reading and customer records
and collection expenses are allocated based upon a review of actual practices of the company in reading
meters and preparing monthly bills.The allocation of uncollectible amounts is similarly based upon a
review of actual company data. Customer assistance expenses are allocated based on the average
number of customers in each class.
G. State and Federal Income Tax Allocation
The state and federal income taxes for the Idaho jurisdiction are allocated to each customer class and
special contract customer according to each class's allocated share of rate base. Once the state and
Page 7 of 8
Exh, t No.30
Case No. IPC-E-25-16
R. Maloney, IPC
Page 7 of 8

Idaho Power Company Class Cost-of-Service Process Guide
federal income taxes are allocated to each customer class,they are functionalized based on the
functionalization of total rate base and expenses for each class.
VI. REVENUE REQUIREMENT AND APPLICATION
Once all costs have been properly functionalized, classified, and allocated,the company is able to
determine the revenue requirement for each customer class.The sales revenue required includes return
on rate base,total operating expenses, and incremental taxes computed using the net-to-gross
multiplier.
Page 8 of 8
Exhbit No.30
Case No. IPC-E-25-16
R. Maloney, IPC
Page 8 of 8

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 31

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
TABLE 1-ELECTRIC PLANT IN SERVICE --MMMMIIF—
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
114 Intangible Plant
115 301/Organization P101P i$ 5,463 $ 1,963 $ 183 $ - $ - $ 1,268 $ - $ 0 $ 411 $ 24 $ -
116 302/Franchises&Consents P701P 63,115,951 22,680,338 2,118,173 - - 14,654,284 - 11 4,751,004 273,588 -
117 303/Miscellaneous P701P 95619423 34360266 3208991 22200951 17 7197677 414480
:.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
119 Total Intangible Plant ; 158,740,837 ; 57,042,567 ; 5,327,347 ; - $ - $ 36,856,503 $ $ 28 $ 11,949,092 $ 688,092 $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
121 Production Plant
122 310-316/Steam Production PIS $ 347,691,768 $ 347,691,768 $ - $ - $ - $ - $ - $ - $ - $ - $ -
123 330-336/Hydraulic Production PI-H 1,181,461,292 1,181,461,292 - - - - - - - - -
124 340-346/Other Production-Base Load PIS 386,593,390 386,593,390 - - - - - - - - -
125 340-346/Other Production-Peckers PI.O 225,049,888 225,049,888
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
127 Total Production Plant ; 2,140,796,338 $ 1,915,746,450 $ 225,049,888 $ $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
129 Transmission Plant
130 350/Land&Land Rights-System Service T-100 i$ 44,278,843 $ - $ - $ - $ - $ 44,278,843 $ - $ - $ - $ - $ -
131 350/Direct Assignment _ T-Direct - - - - - - - - - - -
132 Total Account 350 .$ 44,278,843 $ - $ - $ - $ - $ 44,278,843 $ - $ - $ - $ - $ -
134 352/Structures&Improvements-System Service T-100 $ 126,947,131 $ - $ - $ - $ - $ 126,947,131 $ - $ - $ - $ - $ -
135 352/Direct Assignment _ T-Direct - - - - - - - - - - -
136 Total Account 352 .$ 126,947,131 $ - $ - $ - $ - $ 126,947,131 $ - $ - $ - $ - $ -
138 353/Station Equipment-System Service T-100 $ 528,675,625 $ - $ - $ - $ - $ 528,675,625 $ - $ - $ - $ - $ -
139 353/Direct Assignment _ T-Direct - - - - - - - - - - -
140 Total Account 353 .$ 528,675,625 $ - $ - $ - $ - $ 528,675,625 $ - $ - $ - $ - $ -
142 354/Towers&Fixtures-System Service T-100 $ 261,748,025 $ - $ - $ - $ - $ 261,748,025 $ - $ - $ - $ - $ -
143 354/Direct Assignment _ T-Direct - - - - - - - - - - -
144 Total Account 354 .$ 261,748,025 $ - $ - $ - $ - $ 261,748,025 $ - $ - $ - $ - $ -
146 355/Poles&Fixtures-System Service T-100 $ 278,883,261 $ - $ - $ - $ - $ 278,883,261 $ - $ - $ - $ - $ -
147 355/Direct Assignment _ T-Direct - - - - - - - - - - -
148 Total Account 355 .$ 278,883,261 $ - $ - $ - $ - $ 278,883,261 $ - $ - $ - $ - $ -
150 356/Overhead Conductors&Devices-System Service T-100 $ 316,046,160 $ - $ - $ - $ - $ 316,046,160 $ - $ - $ - $ - $ -
151 356/Direct Assignment _ T-Direct 1,189 - - - - - - 1,189 - - -
152 Total Account 356 .$ 316,047,349 $ - $ - $ - $ - $ 316,046,160 $ - $ 1,189 $ - $ - $ -
154 359/Roads&Trails-System Service T-100 $ 396,954 $ - $ - $ - $ - $ 396,954 $ - $ - $ - $ - $ -
155 359/Direct Assignment _ T-Direct - - - - - - - - - - -
156 Total Account 359 396,954 - - - - 396,954 - - - - -
158 Total Transmission Plant 1 556 977189 1 556 976 000 1 189 ; ;
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 1
Page 1 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
TABLE 1-ELECTRIC PLANT IN SERVICE
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
114 Intangible Plant
115 301/Organization 1,101P $ 5,463 $ 474 $ 243 $ 107 $ 55 $ 29 $ 310 $ 159 $ 30 $ 23 $ 12
116 302/Franchises&Consents 1,701P 63,115,951 5,478,691 2,810,370 1,232,586 632,272 330,089 3,584,447 1,838,691 347,367 265,045 135,958
117 303/Miscellaneous 1,701 P 95,619,423 8,300,110 4,257,655 1,867,344 957,880 500,079 5,430,367 2,785,581 526,253 401,538 205,974
i
119 Total Intangible Plant ; 158,740,837 $ 13,779,275 $ 7,068,268 $ 3,100,037 $ 1,590,206 $ 830,196 $ 9,015,124 $ 4,624,431 $ 873,650 $ 666,605 $ 341,944
121 Production Plant
122 310-316/Steam Production PIS $ 347,691,768 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
123 330-336/Hydreulic Production PI-H 1,181,461,292 - - - - - - - - - -
124 340-346/Other Production-Base Load PI-S 386,593,390 - - - - - - - - - -
125 340-346/Other Production-Peckers PI.O 225,049,888
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
127 Total Production Plant ; 2,140,796,338 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
129 Transmission Plant
130 350/Land&Land Rights-System Service T-100 i$ 44,278,843 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
131 350/Direct Assignment _ T-Direct - - - - - - - - - - -
132 Total Account 350 .$ 44,278,843 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
134 352/Structures&Improvements-System Service T-100 $ 126,947,131 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
135 352/Direct Assignment _ T-Direct - - - - - - - - - - -
136 Total Account 352 .$ 126,947,131 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
138 353/Station Equipment-System Service T-100 $ 528,675,625 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
139 353/Direct Assignment _ T-Direct - - - - - - - - - - -
140 Total Account 353 .$ 528,675,625 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
142 354/Towers&Fixtures-System Service T-100 $ 261,748,025 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
143 3541 Direct Assignment _ T-Direct - - - - - - - - - - -
144 Total Account 354 .$ 261,748,025 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
146 355/Poles&Fixtures-System Service T-100 $ 278,883,261 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
147 355/Direct Assignment _ T-Direct - - - - - - - - - - -
148 Total Account 355 .$ 278,883,261 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
150 356/Overhead Conductors&Devices-System Service T-100 $ 316,046,160 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
151 356/Direct Assignment _ T-Direct 1,189 - - - - - - - - - -
152 Total Account 356 .$ 316,047,349 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
154 359/Roads&Trails-System Service T-100 $ 396,954 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
155 359/Direct Assignment _ T-Direct - - - - - - - - - - -
156 Total Account 359 396,954 - - - - - - - - - -
158 Total Transmission Plant 1 556 977 189 ; ;
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 1
Page 2 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
TABLE 1-ELECTRIC PLANT IN SERVICE I
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
114 Intangible Plant
115 301/Organization P101P i$ 5,463 $ 59 $ 103 $ 5 $ 4 $ - $ - $ - $ - $ - $ -
116 302/Franchises&Consents P701P 63,115,951 681,755 1,190,522 61,663 49,097 - - - - - -
117 303/Miscellaneous P701P 95619423 1032846 1803617 93418 74380
i
119 Total Intangible Plant ; 158,740,837 ; 1,714,660 ; 2,984,241 ; 155,087 ; 123,481 ; - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
121 Production Plant
122 310-316/Steam Production PIS $ 347,691,768 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
123 330-336/Hydreulic Production PI-H 1,181,461,292 - - - - - - - - - -
124 340-346/Other Production-Base Load PI-S 386,593,390 - - - - - - - - - -
125 340-346/Other Production-Peckers PI.O 225,049,888
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
127 Total Production Plant $ 2,140,796,338 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
129 Transmission Plant
130 350/Land&Land Rights-System Service T-100 i$ 44,278,843 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
131 350/Direct Assignment _ T-Direct - - - - - - - - - - -
132 Total Account 350 .$ 44,278,843 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
134 352/Structures&Improvements-System Service T-100 $ 126,947,131 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
135 352/Direct Assignment _ T-Direct - - - - - - - - - - -
136 Total Account 352 .$ 126,947,131 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
138 353/Station Equipment-System Service T-100 $ 528,675,625 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
139 353/Direct Assignment _ T-Direct - - - - - - - - - - -
140 Total Account 353 .$ 528,675,625 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
142 354/Towers&Fixtures-System Service T-100 $ 261,748,025 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
143 3541 Direct Assignment _ T-Direct - - - - - - - - - - -
144 Total Account 354 .$ 261,748,025 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
146 355/Poles&Fixtures-System Service T-100 $ 278,883,261 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
147 355/Direct Assignment _ T-Direct - - - - - - - - - - -
148 Total Account 355 .$ 278,883,261 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
150 356/Overhead Conductors&Devices-System Service T-100 $ 316,046,160 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
151 356/Direct Assignment _ T-Direct 1,189 - - - - - - - - - -
152 Total Account 356 .$ 316,047,349 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
154 359/Roads&Trails-System Service T-100 $ 396,954 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
155 359/Direct Assignment _ T-Direct - - - - - - - - - - -
156 Total Account 359 396,954 - - - - - - - - - -
158 Total Transmission Plant 1 556 977 189 ; ;
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 1
Page 3 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
TABLE 1-ELECTRIC PLANT IN SERVICE
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
114 Intangible Plant
115 301/Organization 1,101P i$ 5,463 $ - $ - $ - $ - $ - $ - $ - $ -
116 302/Franchises&Consents 1,701P 63,115,951 - - - - - - - -
117 303/Miscellaneous 1,701P 95619423
...........................
i
119 Total Intangible Plant ; 158,740,837 $ $ - $ - $ - $ - $ - $ - $
121 Production Plant
122 310-316/Steam Production PIS $ 347,691,768 $ - $ - $ - $ - $ - $ - $ - $ -
123 330-336/Hydraulic Production PI-H 1,181,461,292 - - - - - - - -
124 340-346/Other Production-Base Load PI-S 386,593,390 - - - - - - - -
125 340-346/Other Production-Peckers PI.O 225,049,888
...........................................................................................................................................................................................................i.............................................:...................................................................................................................................................................................................................................................................................................................................................................................................................................,
i
127 Total Production Plant ; 2,140,796,338 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
129 Transmission Plant
130 350/Land&Land Rights-System Service T-100 i$ 44,278,843 $ - $ - $ - $ - $ - $ - $ - $ -
131 350/Direct Assignment _ T-Direct - - - - - - - - -
132 Total Account 350 .$ 44,278,843 $ - $ - $ - $ - $ - $ - $ - $ -
134 352/Structures&Improvements-System Service T-100 $ 126,947,131 $ - $ - $ - $ - $ - $ - $ - $ -
135 352/Direct Assignment _ T-Direct - - - - - - - - -
136 Total Account 352 .$ 126,947,131 $ - $ - $ - $ - $ - $ - $ - $ -
138 353/Station Equipment-System Service T-100 $ 528,675,625 $ - $ - $ - $ - $ - $ - $ - $ -
139 353/Direct Assignment _ T-Direct - - - - - - - - -
140 Total Account 353 .$ 528,675,625 $ - $ - $ - $ - $ - $ - $ - $ -
142 354/Towers&Fixtures-System Service T-100 $ 261,748,025 $ - $ - $ - $ - $ - $ - $ - $ -
143 3541 Direct Assignment _ T-Direct - - - - - - - - -
144 Total Account 354 .$ 261,748,025 $ - $ - $ - $ - $ - $ - $ - $ -
146 355/Poles&Fixtures-System Service T-100 $ 278,883,261 $ - $ - $ - $ - $ - $ - $ - $ -
147 355/Direct Assignment _ T-Direct - - - - - - - - -
148 Total Account 355 .$ 278,883,261 $ - $ - $ - $ - $ - $ - $ - $ -
150 356/Overhead Conductors&Devices-System Service T-100 $ 316,046,160 $ - $ - $ - $ - $ - $ - $ - $ -
151 356/Direct Assignment _ T-Direct 1,189 - - - - - - - -
152 Total Account 356 .$ 316,047,349 $ - $ - $ - $ - $ - $ - $ - $ -
154 359/Roads&Trails-System Service T-100 $ 396,954 $ - $ - $ - $ - $ - $ - $ - $ -
155 359/Direct Assignment _ T-Direct - - - - - - - - -
156 Total Account 359 396,954 - - - - - - - -
158 Total Transmission Plant 1 556 977 189
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 1
Page 4 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
TABLE 1-ELECTRIC PLANT IN SERVICE --]MMMMMMMMMIF--
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
161 Distribution Plant
162 3601 Land&Land Rights-System Service D360 i$ 10,764,412 $ - $ - $ - $ - $ - $ - $ - $ 10,646,025 $ 118,387 $ -
163 3601 Plus:Adjustment For Ciac _ CIAC 1,071,584 - - - - - - - - - 1,071,584
.164 360/Distribution Plant+Ciac $ 11,835,996 $ - $ - $ - $ - $ - $ - $ - $ 10,646,025 $ 118,387 $ 1,071,584
166 3611 Structures&Improvements-System Service D361 $ 75,735,715 $ - $ - $ - $ - $ - $ - $ - $ 71,351,028 $ 4,384,687 $ -
167 361/Plus:Adjustment For Ciac _ CIAC 8458724 - - - - - - - - - 8458724
168 361/Distribution Plant+Ciac .$ 84,194,439 $ - $ - $ - $ - $ - $ - $ - $ 71,351,028 $ 4,384,687 $ 8,458,724
170 362/Station Equipment-System Service D362 $ 389,840,614 $ - $ - $ - $ - $ - $ - $ - $ 368,414,200 $ 21,426,414 $ -
171 362/Plus:Adjustment For Ciac ...............................................
CIAC 47977542 - - - - - - - - - 47977542
172 362/Distribution Plant+Ciac $ 437,818,155 $ - $ - $ - $ - $ - $ - $ - $ 368,414,200 $ 21,426,414 $ 47,977,542
174 3631 Storage Battery Equipment-Distribution NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
_
175 Total Battery Storage Equipment $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
177 364/Poles,Towers&Fixtures D364 $ 350,806,813 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
178 365/Overhead Conductors&Devices D365 168,456,692 - - - - - - - - - -
179 366/Underground Conduit D366 61,492,818 - - - - - - - - - -
180 367/Underground Conductors&Devices D367 379,445,045 - - - - - - - - - -
181 368/Line Transformers D368 809,399,937 - - - - - - - - - -
182 369/Services SERVICE 72,434,575 - - - - - - - - - -
183 370/Meters METER 126,489,532 - - - - - - - - - -
184 371/Installations On Customer Premises CUSTINST 5,216,377 - - - - - - - - - -
185 3731 Street Lighting Systems STLIGHT 6551522 - - - - - - - - - -
:...................-187_........................Total Distribution Plant Without Clac.........................................................._i........................................................2......6634052...............................................................................................................................................................................................................................................................................................................................................450411.253....................25929488.................................................
1 1 ; A5, ; ; $ ; $ ; $ ; ; $
i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_�......._ ..........................................................................................._-...
189 387/Energy Storage Plant PIS $ 493,975,066 $ 493 975.066 $ - $ - $ - $ - $ - $ - $ - $ - $ -
:..........................................................................................................................................................................................................__...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
190 Total Energy Storage Plant ; 493,975,066 $ 493,975,066 $ • $ - $ - $ - $ - $ - $ - $ - $
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_'...
192 General Plant
193 389/Land&Land Rights P-PTD $ 20,420,646 $ 7,338,037 $ 685,317 $ - $ - $ 4,741,273 $ - $ 4 $ 1,537,148 $ 88,517 $ -
194 390/Structures&Improvements P-PTD 193,088,701 69,385,266 6,480,063 - - 44,831,402 - 34 14,534,601 836,979 -
195 3911 Office Furniture&Equipment P-PTD 40,479,425 14,546,038 1,358,491 - - 9,398,527 - 7 3,047,057 175,466 -
196 3921 Transportation Equipment P-PTD 149,579,018 53,750,323 5,019,876 - - 34,729,309 - 27 11,259,444 648,378 -
197 393/Stores Equipment P-PTD 10,145,727 3,645,806 340,491 - - 2,355,638 - 2 763,712 43,979 -
198 394/Tools,Shop&Garage Equipment P-PTD 16,274,178 5,848,028 546,162 - - 3,778,544 - 3 1,225,026 70,543 -
199 395/Laboratory Equipment P-PTD 16,248,879 5,838,937 545,313 - - 3,772,670 - 3 1,223,122 70,434 -
200 396/Power Operated Equipment P-PTD 31,285,918 11,242,407 1,049,956 - - 7,263,975 - 6 2,355,023 135,615 -
201 397/Communications Equipment P-PTD 84,243,583 30,272,426 2,827,217 - - 19,559,705 - 15 6,341,370 365,169 -
202 398/Miscellaneous Equipment P-PTD 11,053,418 3,971,979 370,953 - - 2,566,386 - 2 832,037 47 913 -
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
204 Total General Plant $ 572,819,492 ; 205,839,248 $ 19,223,839 $ - $ - $ 132,997,430 $ - $ 102 ; 43,118,539 $ 2,482,993 $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
206 Total Electric Plant In Service Without Clac 7,379,942,974 2 672 603 331 249 601 075 1,726,829,933 1 319 505,478,884 29100 572
1 1 ; ; ; ; ; ; ; ; ; ; ;
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 1
Page 5 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
TABLE 1-ELECTRIC PLANT IN SERVICE
Distribution Function Distrlbutic
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd Pri Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
161 Distribution Plant
162 3601 Land&Land Rights-System Service D360 i$ 10,764,412 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
163 3601 Plus:Adjustment For Ciac _ CIAC 1,071,584
- - - - - - - - - -
164 360/Distribution Plant+Ciac .$ 11,835,996 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
166 3611 Structures&Improvements-System Service D361 $ 75,735,715 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
167 361/Plus:Adjustment For Ciac _ CIAC 8,458,724
- - - - - - - - - -
168 361/Distribution Plant+Ciac .$ 84,194,439 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
170 362/Station Equipment-System Service D362 $ 389,840,614 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
171 362/Plus:Adjustment For Ciac ...............................................
CIAC 47,977,542 - - - - - - - - - -
172 362/Distribution Plant+Ciac $ 437,818,155 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
174 363/Storage Battery Equipment-Distribution _NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
175 Total Battery Storage Equipment $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
177 364/Poles,Towers&Fixtures D364 $ 350,806,813 $ 217,844,068 $ 111,746,100 $ - $ - $ - $ - $ - $ 1,886,897 $ 12,776,082 $ 6,553,666
178 365/Overhead Conductors&Devices D365 168,456,692 100,996,100 51,807,333 - - - - - 1,130,765 9,598,706 4,923,788
179 366/Underground Conduit D366 61,492,818 31,736,647 16,279,748 - - - - - 8,453,939 3,319,633 1,702,851
180 367/Underground Conductors&Devices D367 379,445,045 231,518,583 118,760,629 - - - - - 25,435,109 2,465,838 1,264,885
181 368/Line Transformers D368 809,399,937 - - 130,958,778 67,177,100 35,071,039 380,837,306 195,355,714 - - -
182 369/Services SERVICE 72,434,575 - - - - - - - - - -
183 370/Meters METER 126,489,532 - - - - - - - - - -
184 371/Installations On Customer Premises CUSTINST 5,216,377 - - - - - - - - - -
185 373/Street Lighting Systems STLIGHT 6,551,522
- - - - - - - - - -
r..................._187.........................Total Distribution Plant(Without Clac...........................................................t.............................................i..........2_.56 634 052.................582 095 399..................298 593 811..................130 958 778....................67177100....................35 071 039..................380 837 306..................195 355 714....................36 906 710....................28160 259.....................14 445191..
( ) ; A5, ; ; ; ; ; ; ; ; ; ;
189 387/Energy Storage Plant PIS $ 493,975,066 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
:..........................................................................................................................................................................................................__...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
190 Total Energy Storage Plant ; 493,975,066 $ • $ - $ - $ - $ - $ - $ - $ - $ - $
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_'...
192 General Plant
193 389/Land&Land Rights P-PTD $ 20,420,646 $ 1,772,585 $ 909,272 $ 398,793 $ 204,566 $ 106,798 $ 1,159,718 $ 594,893 $ 112,388 $ 85,753 $ 43,988
194 390/Structures&Improvements P-PTD 193,088,701 16,760,793 8,597,679 3,770,813 1,934,290 1,009,832 10,965,789 5,625,052 1,062,688 810,844 415,933
195 391/Office Furniture&Equipment P-PTD 40,479,425 3,513,760 1,802,431 790,519 405,508 211,703 2,298,886 1,179,245 222,784 169,987 87,197
196 392/Transportation Equipment P-PTD 149,579,018 12,983,996 6,660,319 2,921,116 1,498,427 782,281 8,494,811 4,357,530 823,227 628,132 322,209
197 393/Stores Equipment P-PTD 10,145,727 880,686 451,760 198,135 101,636 53,061 576,191 295,565 55,838 42,605 21,855
198 394/Tools,Shop&Garage Equipment P-PTD 16,274,178 1,412,657 724,642 317,817 163,029 85,112 924,234 474,099 89,567 68,341 35,056
199 395/Laboratory Equipment P-PTD 16,248,879 1,410,461 723,515 317,323 162,775 84,980 922,798 473,362 89,428 68,234 35,002
200 396/Power Operated Equipment P-PTD 31,285,918 2,715,730 1,393,071 610,980 313,411 163,622 1,776,773 911,420 172,186 131,380 67,393
201 397/Communications Equipment P-PTD 84,243,583 7,312,646 3,751,122 1,645,186 843,921 440,584 4,784,316 2,454,180 463,645 353,767 181,470
202 398/Miscellaneous Equipment P-PTD 11,053,418 959,476 492,177 215,861 110,729 57,808 627,740 322,008 60,834 46,417 23,810
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
204 Total General Plant $ 572,819,492 ; 49,722,791 ; 25,505,987 ; 11,186,544 ; 5,738,291 ; 2,995,780 $ 32,531,255 $ 16,687,353 $ 3,152,584 ; 2,405,459 $ 1,233,913
206 Total Electric Plant In Service Without Clac 7,379,942,974 645 597 465 331 168 065 145,245,359 74 505 597 38 897 016 422 383 685 216 667 498 40 932 944 31 232 323 16,021,048
1 1 ; ; ; ; ; ; ; ; ; ; ;
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 1
Page 6 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
TABLE 1-ELECTRIC PLANT IN SERVICE 616
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
161 Distribution Plant
162 3601 Land&Land Rights-System Service D360 i$ 10,764,412 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
163 3601 Plus:Adjustment For Ciac _ CIAC 1,071,584
- - - - - - - - - -
164 360/Distribution Plant+Ciac .$ 11,835,996 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
166 3611 Structures&Improvements-System Service D361 $ 75,735,715 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
167 361/Plus:Adjustment For Ciac _ CIAC 8,458,724
- - - - - - - - - -
168 361/Distribution Plant+Ciac .$ 84,194,439 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
170 362/Station Equipment-System Service D362 $ 389,840,614 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
171 362/Plus:Adjustment For Ciac ...............................................
CIAC 47,977,542 - - - - - - - - - -
172 362/Distribution Plant+Ciac $ 437,818,155 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
174 363/Storage Battery Equipment-Distribution _NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
175 Total Battery Storage Equipment $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
177 364/Poles,Towers&Fixtures D364 $ 350,806,813 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
178 365/Overhead Conductors&Devices D365 168,456,692 - - - - - - - - - -
179 366/Underground Conduit D366 61,492,818 - - - - - - - - - -
180 367/Underground Conductors&Devices D367 379,445,045 - - - - - - - - - -
181 368/Line Transformers D368 809,399,937 - - - - - - - - - -
182 369/Services SERVICE 72,434,575 72,434,575 - - - - - - - - -
183 370/Meters METER 126,489,532 - 126,489,532 - - - - - - - -
184 371/Installations On Customer Premises CUSTINST 5,216,377 - - - 5,216,377 - - - - - -
185 3731 Street Lighting Systems STLIGHT 6551522 - - 6551522 - - - - - - -
:...................-187_........................Total Distribution Plant Without Clac.........................................................._i........................................................2......6 634 052....................72 434 575..................126,489,532.......................6 551 522.......................5 216 377..........................................................................................................................................................................................................................................................................................
( 1 $ A5, $ $ $ $ $ $ - $ $ $ $
i...................................................................................................................................................................................................................................................................................................................................................................................................................................................................._�......._..........................................................................................................................................................................................................$...........................................$........................................
189 387/Energy Storage Plant PIS $ 493,975,066 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
r..........................................................................................................................................................................................................__...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
190 Total Energy Storage Plant $ 493,975,066 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................$............................................$...........................................$........................................
192 General Plant
193 389/Land&Land Rights P-PTD $ 20,420,646 $ 220,576 $ 385,183 $ 19,951 $ 15,885 $ - $ - $ - $ - $ - $ -
194 390/Structures&Improvements P-PTD 193,088,701 2,085,673 3,642,126 188,644 150,200 - - - - - -
195 3911 Office Furniture&Equipment P-PTD 40,479,425 437,244 763,541 39,548 31,488 - - - - - -
196 392/Transportation Equipment P-PTD 149,579,018 1,615,698 2,821,427 146,136 116,354 - - - - - -
197 393/Stores Equipment P-PTD 10,145,727 109,590 191,373 9,912 7,892 - - - - - -
198 394/Tools,Shop&Garage Equipment P-PTD 16,274,178 175,788 306,971 15,900 12,659 - - - - - -
199 395/Laboratory Equipment P-PTD 16,248,879 175,514 306,494 15,875 12,640 - - - - - -
200 396/Power Operated Equipment P-PTD 31,285,918 337,939 590,129 30,566 24,337 - - - - - -
201 397/Communications Equipment P-PTD 84,243,583 909,968 1,589,040 82,304 65,531 - - - - - -
202 3981 Miscellaneous Equipment P-PTD 11053418 119395 208495 10799 8598 - - - - - -
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
204 Total General Plant $ 572,819,492 $ 6,187,387 $ 10,804,780 $ 559,633 $ 445,585 $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
206 Total Electric Plant In Service Without Ciac 7,379,942,974 $0 336 622 140,288,553 7 266 241 5,785,443
1 1 $ $ $ $ $ $ $ $ $ $ $
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 1
Page 7 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
TABLE 1-ELECTRIC PLANT IN SERVICE
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
161 Distribution Plant
162 3601 Land&Land Rights-System Service D360 i$ 10,764,412 $ - $ - $ - S - $ - $ - $ - $ -
163 3601 Plus:Adjustment For Ciac _ CIAC 1,071,584
- - - - - - - -
164 360/Distribution Plant+Ciac .$ 11,835,996 $ - $ - $ - S - $ - $ - $ - $ -
166 3611 Structures&Improvements-System Service D361 $ 75,735,715 $ - $ - $ - $ - $ - $ - $ - $ -
167 361/Plus:Adjustment For Ciac _ CIAC 8,458,724
- - - - - - - -
168 361/Distribution Plant+Ciac .$ 84,194,439 $ - $ - $ - $ - $ - $ - $ - $ -
170 362/Station Equipment-System Service D362 $ 389,840,614 $ - $ - $ - $ - $ - $ - $ - $ -
171 362/Plus:Adjustment For Ciac ...............................................
CIAC 47,977,542 - - - - - - - -
172 362/Distribution Plant+Ciac $ 437,818,155 $ - $ - $ - $ - $ - $ - $ - $ -
174 363/Storage Battery Equipment-Distribution _NONE $ - $ - $ - $ - $ - $ - $ - $ - $ -
175 Total Battery Storage Equipment $ - $ - $ - $ - $ - $ - $ - $ - $
177 364/Poles,Towers&Fixtures D364 $ 350,806,813 $ - $ - $ - $ - $ - $ - $ - $ -
178 365/Overhead Conductors&Devices D365 168,456,692 - - - - - - - -
179 366/Underground Conduit D366 61,492,818 - - - - - - - -
180 367/Underground Conductors&Devices D367 379,445,045 - - - - - - - -
181 368/Line Transformers D368 809,399,937 - - - - - - - -
182 369/Services SERVICE 72,434,575 - - - - - - - -
183 370/Meters METER 126,489,532 - - - - - - - -
184 371/Installations On Customer Premises CUSTINST 5,216,377 - - - - - - - -
185 373/Street Lighting Systems STLIGHT 6,551,522
- - - - - - - -
:...................-187_........................Total Distribution Plant Without Clac.........................................................._i........................................................2......6 634 052.......................................................................................................................................................................................................................................................................................................................................................................................;
( 1 $ A5, $ $ - $ $ - $ $ - $ $
i............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'..
189 387/Energy Storage Plant PIS $ 493,975,066 $ - $ - $ - $ - $ - $ - $ - $ -
r..........................................................................................................................................................................................................__.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................;
190 Total Energy Storage Plant $ 493,975,066 $ $ - $ - $ - $ - $ - $ - $
............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'..
192 General Plant
193 389/Land&Land Rights P-PTD $ 20,420,646 $ - $ - $ - $ - $ - $ - $ - $ -
194 390/Structures&Improvements P-PTD 193,088,701 - - - - - - - -
195 3911 Office Furniture&Equipment P-PTD 40,479,425 - - - - - - - -
196 392/Transportation Equipment P-PTD 149,579,018 - - - - - - - -
197 393/Stores Equipment P-PTD 10,145,727 - - - - - - - -
198 394/Tools,Shop&Garage Equipment P-PTD 16,274,178 - - - - - - - -
199 395/Laboratory Equipment P-PTD 16,248,879 - - - - - - - -
200 396/Power Operated Equipment P-PTD 31,285,918 - - - - - - - -
201 397/Communications Equipment P-PTD 84,243,583 - - - - - - - -
202 398/Miscellaneous Equipment P-PTD 11 053418 - - - - - - - -
:.........................................................................................................................................................................................................._i.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................;
i
204 Total General Plant $ 572,819,492 $ - $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
206 Total Electric Plant In Service Without Clac 7,379,942,974
1 1 $ $ $ $ $ $ $ $ $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 1
Page 8 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION --Emmmml--
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
209 Production Plant
210 310-316/Steam Production PIS i$ 191,297,394 $ 191,297,394 $ - $ - $ - $ - $ - $ - $ - $ - $ -
211 330-336/Hydraulic Production PI-H 534,367,473 534,367,473 - - - - - - - - -
212 340-346/Other Production-Base Load PI-S 82,120,170 82,120,170 - - - - - - - - -
213 340-346/Other Production-Peckers PI.O 64,663,317 64,663,317
:..........................................................................................................................................................................................................__............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
214 Total Production Plant $ 872,448,353 $ 807,785,036 $ 64,663,317 $ $ - $ - $ - $ - $ - $ - $
.......................................................
216 Transmission Plant
217 350/Land&Land Rights T-350 $ 10,692,385 $ - $ - $ - $ - $ 10,692,385 $ - $ - $ - $ - $ -
218 352/Structures&Improvements T-352 36,692,909 - - - - 36,692,909 - - - - -
219 353/Station Equipment T-353 129,481,325 - - - - 129,481,325 - - - - -
220 354/Towers&Fixtures T-354 81,601,237 - - - - 81,601,237 - - - - -
221 355/Poles&Fixtures T-355 82,026,878 - - - - 82,026,878 - - - - -
222 356/Overhead Conductors&Devices T-356 87,678,674 - - - - 87,678,344 - 330 - - -
223 359/Roads&Trails T-359 291,327 291,327
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
224 Total Transmission Plant $ 428,464,735 $ $ - $ - $ - $ 428,464,405 $ $ 330 $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
226 Distribution Plant
227 360/Land&Land Rights D360N $ 284,685 $ - $ - $ - $ - $ - $ - $ - $ 284,485 $ 200 $ -
228 361/Structures&Improvements D361N 18,155,069 - - - - - - - 17,927,071 227,998 -
229 362/Station Equipment D362N 77,285,976 - - - - - - - 76,009,694 1,276,282 -
230 363/Storage Battery Equipment-Distribution NONE - - - - - - - - - - -
231 364/Poles,Towers&Fixtures D364 133,565,225 - - - - - - - - - -
232 365/Overhead Conductors&Devices D365 54,094,247 - - - - - - - - - -
233 366/Underground Conduit D366 20,530,619 - - - - - - - - - -
234 367/Underground Conductors&Devices D367 113,291,899 - - - - - - - - - -
235 368/Line Transformers D368 199,060,304 - - - - - - - - - -
236 369/Services SERVICE 44,960,643 - - - - - - - - - -
237 370/Meters METER 42,346,672 - - - - - - - - - -
238 3711 Installations On Customer Premises CUSTINST 836,562 - - - - - - - - - -
239 373/Street Lighting Systems STLIGHT 701,580 - - - - - - - - - -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
240 Total Distribution Plant $ 705,113,480 $ • $ - $ - $ - $ - $ - $ - $ 94,221,250 $ 1,504,480 $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
244 387/Energy Storage Plant PI $ 23 108A18 $ 23108418 $ $ $ $ $ $ $ $ - $
............................................................................................... ..............................................i .... S........... ..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-....
245 Total Energy Storage Plant $ 23,108,418 $ 23,108,418 $ • $ - $ - $ - $ - $ - $ - $ - $
i....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................$...........................................$........................................
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 2
Page 9 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION
Distribution Function Distrlbutic
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
209 Production Plant
210 310-316/Steam Production PIS i$ 191,297,394 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
211 330-336/Hydraulic Production PI-H 534,367,473 - - - - - - - - - -
212 340-346/Other Production-Base Load PIS 82,120,170 - - - - - - - - - -
213 340-346/Other Production-Peckers PI.O 64,663,317
:..........................................................................................................................................................................................................__............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
214 Total Production Plant $ 872,448,353 $ $ - $ - $ - $ - $ - $ - $ - $ - $
i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_-...
216 Transmission Plant
217 350/Land&Land Rights T-350 $ 10,692,385 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
218 352/Structures&Improvements T-352 36,692,909 - - - - - - - - - -
219 353/Station Equipment T-353 129,481,325 - - - - - - - - - -
220 354/Towers&Fixtures T-354 81,601,237 - - - - - - - - - -
221 355/Poles&Fixtures T-355 82,026,878 - - - - - - - - - -
222 356/Overhead Conductors&Devices T-356 87,678,674 - - - - - - - - - -
223 359/Roads&Trails T-359 291,327
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
224 Total Transmission Plant $ 428,464,735 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
226 Distribution Plant
227 360/Land&Land Rights D360N $ 284,685 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
228 361/Structures&Improvements D361N 18,155,069 - - - - - - - - - -
229 362/Station Equipment D362N 77,285,976 - - - - - - - - - -
230 363/Storage Battery Equipment-Distribution NONE - - - - - - - - - - -
231 364/Poles,Towers&Fixtures D364 133,565,225 82,941,354 42,545,904 - - - - - 718,412 4,864,331 2,495,225
232 365/Overhead Conductors&Devices D365 54,094,247 32,431,528 16,636,197 - - - - - 363,108 3,082,304 1,581,110
233 366/Underground Conduit D366 20,530,619 10,595,920 5,435,323 - - - - - 2,822,518 1,108,326 568,531
234 367/Underground Conductors&Devices D367 113,291,899 69,125,109 35,458,672 - - - - - 7,594,227 736,232 377,660
235 368/Line Transformers D368 199,060,304 - - 32,207,433 16,521,244 8,625,219 93,661,472 48,044,936 - - -
236 369/Services SERVICE 44,960,643 - - - - - - - - - -
237 370/Meters METER 42,346,672 - - - - - - - - - -
238 3711 Installations On Customer Premises CUSTINST 836,562 - - - - - - - - - -
239 373/Street Lighting Systems STLIGHT 701,580 - - - - - - - - - -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
240 Total Distribution Plant $ 705,113,480 $ 195,093,911 $ 100,076,095 $ 32,207,433 $ 16,521,244 $ 8,625,219 $ 93,661,472 $ 48,044,936 $ 11,498,265 $ 9,791,193 $ 5,022,527
244 387/Energy Storage Plant PI $ 23 108A18 $ - $ $ - $ - $ - $ $ - $ $ - $
............................................................................................... ..............................................i .... S........... ..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-....
245 Total Energy Storage Plant $ 23,108,418 $ • $ - $ - $ - $ - $ - $ - $ - $ - $
i....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................$...........................................$........................................
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 2 Page 10 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION I
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
209 Production Plant
210 310-316/Steam Production PIS i$ 191,297,394 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
211 330-336/Hydraulic Production PI-H 534,367,473 - - - - - - - - - -
212 340-346/Other Production-Base Load PIS 82,120,170 - - - - - - - - - -
213 340-346/Other Production-Peckers PI.O 64,663,317
:..........................................................................................................................................................................................................__............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
214 Total Production Plant $ 872,448,353 $ $ - $ - $ - $ - $ - $ - $ - $ - $
i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_-...
216 Transmission Plant
217 350/Land&Land Rights T-350 $ 10,692,385 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
218 352/Structures&Improvements T-352 36,692,909 - - - - - - - - - -
219 353/Station Equipment T-353 129,481,325 - - - - - - - - - -
220 354/Towers&Fixtures T-354 81,601,237 - - - - - - - - - -
221 355/Poles&Fixtures T-355 82,026,878 - - - - - - - - - -
222 356/Overhead Conductors&Devices T-356 87,678,674 - - - - - - - - - -
223 359/Roads&Trails T-359 291,327
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
224 Total Transmission Plant $ 428,464,735 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
226 Distribution Plant
227 360/Land&Land Rights D360N $ 284,685 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
228 361/Structures&Improvements D361N 18,155,069 - - - - - - - - - -
229 362/Station Equipment D362N 77,285,976 - - - - - - - - - -
230 363/Storage Battery Equipment-Distribution NONE - - - - - - - - - - -
231 364/Poles,Towers&Fixtures D364 133,565,225 - - - - - - - - - -
232 365/Overhead Conductors&Devices D365 54,094,247 - - - - - - - - - -
233 366/Underground Conduit D366 20,530,619 - - - - - - - - - -
234 367/Underground Conductors&Devices D367 113,291,899 - - - - - - - - - -
235 368/Line Transformers D368 199,060,304 - - - - - - - - - -
236 369/Services SERVICE 44,960,643 44,960,643 - - - - - - - - -
237 370/Meters METER 42,346,672 - 42,346,672 - - - - - - - -
238 3711 Installations On Customer Premises CUSTINST 836,562 - - - 836,562 - - - - - -
239 373/Street Lighting Systems STLIGHT 701,580 - - 701,580 - - - - - - -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
240 Total Distribution Plant $ 705,113,480 $ 44,960,643 $ 42,346,672 $ 701,580 $ 836,562 $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
244 387/Energy Storage Plant PI $ 23 108A18 $ - $ $ - $ $ $ $ - $ $ - $
............................................................................................... ..............................................i .... S........... ..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-....
245 Total Energy Storage Plant $ 23,108,418 $ • $ - $ - $ - $ - $ - $ - $ - $ - $
i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_-...
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 2 Page 11 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION 1 11111111
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertlsing Other Demand Energy Customer Revenue Other Rev Transfer
209 Production Plant
210 310-316/Steam Production PIS i$ 191,297,394 $ - $ - $ - $ - $ - $ - $ - $ -
211 330-336/Hydraulic Production PI-H 534,367,473 - - - - - - - -
212 340-346/Other Production-Base Load PIS 82,120,170 - - - - - - - -
213 340-346/Other Production-Peckers PI.O 64,663,317
:..........................................................................................................................................................................................................__............................................._...................................................................................................................................................................................................................................................................................................................................................................................................................................
;
214 Total Production Plant $ 872,448,353 $ $ - $ - $ - $ - $ - $ - $
i............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'..i
216 Transmission Plant
217 350/Land&Land Rights T-350 $ 10,692,385 $ - $ - $ - $ - $ - $ - $ - $ -
218 352/Structures&Improvements T-352 36,692,909 - - - - - - - -
219 353/Station Equipment T-353 129,481,325 - - - - - - - -
220 354/Towers&Fixtures T-354 81,601,237 - - - - - - - -
221 355/Poles&Fixtures T-355 82,026,878 - - - - - - - -
222 356/Overhead Conductors&Devices T-358 87,678,674 - - - - - - - -
223 359/Roads&Trails T-359 291,327
...........................................................................................................................................................................................................i.............................................:...................................................................................................................................................................................................................................................................................................................................................................................................................................,
i
224 Total Transmission Plant $ 428,464,735 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
226 Distribution Plant
227 360/Land&Land Rights D380N $ 284,685 $ - $ - $ - $ - $ - $ - $ - $ -
228 361/Structures&Improvements D381N 18,155,069 - - - - - - - -
229 362/Station Equipment D382N 77,285,976 - - - - - - - -
230 363/Storage Battery Equipment-Distribution NONE - - - - - - - - -
231 364/Poles,Towers&Fixtures D384 133,565,225 - - - - - - - -
232 365/Overhead Conductors&Devices D385 54,094,247 - - - - - - - -
233 366/Underground Conduit D386 20,530,619 - - - - - - - -
234 367/Underground Conductors&Devices D387 113,291,899 - - - - - - - -
235 368/Line Transformers D388 199,060,304 - - - - - - - -
236 369/Services SERVICE 44,960,643 - - - - - - - -
237 370/Meters METER 42,346,672 - - - - - - - -
238 3711 Installations On Customer Premises CUSTINST 836,562 - - - - - - - -
239 373/Street Lighting Systems STLIGHT 701,580 - - - - - - - -
...........................................................................................................................................................................................................i..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
240 Total Distribution Plant $ 705,113,480 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
244 387/Energy Storage Plant PI $ 23 108A18 $ $ $ $ $ $ $ $
............................................................................................... ..............................................i .... S........... .................................................................................................................................................................................................................................................................................................................................................................................................................................-...;
245 Total Energy Storage Plant $ 23,108,418 $ • $ - $ - $ - $ - $ - $ - $
i............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'..
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 2 Page 12 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION --Emmmml--
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
247 General Plant
248 389/Land&Land Rights P-PTD $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
249 390/Structures&Improvements P-PTD 36,817,800 13,230,255 1,235,606 - - 8,548,370 - 7 2,771,431 159,594 -
250 3911 Office Furniture&Equipment P-PTD 19,004,316 6,829,087 637,785 - - 4,412,429 - 3 1,430,535 82,378 -
251 392/Transportation Equipment P-PTD 20,626,422 7,411,981 692,223 - - 4,789,050 - 4 1,552,638 89,409 -
252 393/Stores Equipment P-PTD 1,958,845 703,899 65,739 - - 454,805 - 0 147,451 8,491 -
253 394/Tools,Shop&Garage Equipment P-PTD 5,836,680 2,097,376 195,879 - - 1,355,162 - 1 439,352 25,300 -
254 395/Laboratory Equipment P-PTD 7,525,250 2,704,154 252,548 - - 1,747,215 - 1 566,457 32,620 -
255 396/Power Operated Equipment P-PTD 7,099,022 2,550,991 238,243 - - 1,648,253 - 1 534,373 30,772 -
256 3971 Communications Equipment P-PTD 36,935,790 13,272,655 1,239,566 - - 8,575,765 - 7 2,780,313 160,105 -
257 398/Miscellaneous Equipment P-PTD 4,619,059 1,659,831 155,016 - - 1,072,455 - 1 347,696 20,022 -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
258 Total General Plant $ 140,423,184 $ 50,460,229 $ 4,712,606 $ - $ - $ 32,603,504 $ • $ 25 $ 10,570,245 $ 608,690 ;
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
260 Amortization Of Disallowed Costs P-PTD $ 2,594,400 $ 932,282 $ 87,068 $ - $ - $ 602,369 $ - $ 0 $ 195,291 $ 11,246 $
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
262 Total Accum Provision Depreciation ; 2,172,152,569 $ 882,285,964 $ 69,462,992 $ $ - $ 461,670,278 $ $ 355 $ 104,986,787 $ 2,124,416 $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
264 Amortization Of Other Utility Plant
265 3981302 Franchises And Consents P701P $ 20,976,136 $ 7,537,648 $ 703,960 $ - $ - $ 4,870,246 $ - $ 4 $ 1,578,962 $ 90,925 $ -
266 398/303 Miscellaneous Intangible Plant PI-H 31470714 31470714 - - - - - - - - -
:...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
268 Total Amort Of Other Utility Plant ; 52,446,850 ; 39,008,363 ; 703,960 ; - ; - ; 4,870,246 ; - ; 4 ; 1,578,962 ; 80,925 ;
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
270 Total Accum Provision For Depr
271 &Amortization Of Other Utility Plant $ 2,224,599,419 $ 921,294,327 ; 70,166,952 $ $ - $ 466,540,524 $ $ 359 $ 106,565,749 $ 2,215,341 $
i.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'...
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 2 Page 13 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd Pri Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
247 General Plant
248 389/Land&Land Rights P-PTD $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
249 390/Structures&Improvements P-PTD 36,817,800 3,195,917 1,639,390 719,012 368,827 192,553 2,090,937 1,072,575 202,631 154,610 79,309
250 391/Office Furniture&Equipment P-PTD 19,004,316 1,649,643 846,207 371,134 190,378 99,390 1,079,283 553,633 104,593 79,805 40,937
251 392/Transportation Equipment P-PTD 20,626,422 1,790,448 918,435 402,812 206,628 107,874 1,171,405 600,888 113,520 86,617 44,431
252 393/Stores Equipment P-PTD 1,958,845 170,035 87,222 38,254 19,623 10,245 111,246 57,065 10,781 8,226 4,220
253 394/Tools,Shop&Garage Equipment P-PTD 5,836,680 506,645 259,890 113,984 58,470 30,525 331,474 170,034 32,123 24,510 12,573
254 395/Laboratory Equipment P-PTD 7,525,250 653,219 335,078 146,960 75,385 39,356 427,370 219,225 41,416 31,601 16,210
255 396/Power Operated Equipment P-PTD 7,099,022 616,221 316,099 138,636 71,115 37,127 403,164 206,808 39,070 29,811 15,292
256 397/Communications Equipment P-PTD 36,935,790 3,206,159 1,644,643 721,316 370,009 193,170 2,097,637 1,076,012 203,281 155,106 79,564
257 398/Miscellaneous Equipment P-PTD 4,619,059 400,951 205,673 90,205 46,272 24,157 262,323 134,562 25,422 19,397 9,950
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
258 Total General Plant $ 140,423,184 $ 12,189,237 $ 6,252,636 $ 2,742,313 $ 1,406,707 $ 734,397 $ 7,974,837 $ 4,090,802 $ 772,837 $ 589,684 $ 302,486
260 Amortization Of Disallowed Costs P-PTD $ 2,594,400 $ 225,203 $ 115,521 $ 50,666 $ 25,990 $ 13,568 $ 147,340 $ 75,580 $ 14,279 $ 10,895 $ 5,589
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
262 Total Accum Provision Depreciation $ 2,172,152,569 $ 207,508,351 $ 106,444,252 $ 35,000,411 $ 17,953,941 $ 9,373,184 $ 101,783,650 $ 52,211,318 $ 12,285,380 $ 10,391,771 $ 5,330,601
264 Amortization Of Other Utility Plant
265 398/302 Franchises And Consents P101P $ 20,976,136 $ 1,820,804 $ 934,006 $ 409,641 $ 210,131 $ 109,703 $ 1,191,265 $ 611,076 $ 115,445 $ 88,086 $ 45,185
266 398/303 Miscellaneous Intangible Plant PI-H 31,470,714 - - - - - - - - - -
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
268 Total Amort Of Other Utility Plant $ 52,446,850 $ 1,820,804 $ 934,006 $ 409,641 $ 210,131 $ 109,703 $ 1,191,265 $ 611,076 $ 115,445 $ 88,086 $ 45,185
270 Total IA mProvisionFo r ccuDepr
271 &Amortization Of Other Utility Plant $ 2,224,599,419 $ 209,329,155 $ 107,378,258 $ 35,410,053 $ 18,164,072 $ 9,482,887 $ 102,974,915 $ 52,822,394 $ 12,400,825 $ 10,479,857 $ 5,375,786
i..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 2 Page 14 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION I
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
247 General Plant
248 389/Land&Land Rights P-PTD $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
249 390/Structures&Improvements P-PTD 36,817,800 397,692 694,474 35,970 28,640 - - - - - -
250 3911 Office Furniture&Equipment P-PTD 19,004,316 205,278 358,468 18,567 14,783 - - - - - -
251 392/Transportation Equipment P-PTD 20,626,422 222,799 389,065 20,152 16,045 - - - - - -
252 393/Stores Equipment P-PTD 1,958,845 21,159 36,949 1,914 1,524 - - - - - -
253 394/Tools,Shop&Garage Equipment P-PTD 5,836,680 63,046 110,094 5,702 4,540 - - - - - -
254 395/Laboratory Equipment P-PTD 7,525,250 81,285 141,945 7,352 5,854 - - - - - -
255 396/Power Operated Equipment P-PTD 7,099,022 76,681 133,905 6,936 5,522 - - - - - -
256 3971 Communications Equipment P-PTD 36,935,790 398,967 696,700 36,086 28,732 - - - - - -
257 398/Miscellaneous Equipment P-PTD 4619059 49893 87127 4513 3593 - - - - - -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
258 Total General Plant $ 140,423,184 $ 1,516,800 $ 2,648,725 $ 137,191 $ 109,232 $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
260 Amortization Of Disallowed Costs P-PTD $ 2,594,400 $ 28,024 $ 48,937 $ 2,535 $ 2,018 $ - $ - $ - $ - $ - $
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
262 Total Accum Provision Depreciation $ 2,172,152,569 $ 46,505,467 $ 45,044,334 $ 841,305 $ 947,812 $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
264 Amortization Of Other Utility Plant
265 3981302 Franchises And Consents P701P $ 20,976,136 $ 226,577 $ 395,661 $ 20,493 $ 16,317 $ - $ - $ - $ - $ - $ -
266 398/303 Miscellaneous Intangible Plant PI-H 31,470,714 - - - - - - - - - -
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
268 Total Amort Of Other Utility Plant $ 52,446,850 $ 226,577 $ 395,661 $ 20,493 $ 16,317 $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
270 Total IA mProvisionFo r ccuDepr
271 &Amortization Of Other Utility Plant $ 2,224,599,419 $ 46,732,043 $ 45,439,995 $ 861,798 $ 964,129 $. - $ - $ - $ - $ - $
i.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 2 Page 15 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
TABLE 2-ACCUMULATED PROVISION FOR DEPRECIATION
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
247 General Plant
248 389/Land&Land Rights P-PTD $ - $ - $ - $ - $ - $ - $ - $ - $ -
249 390/Structures&Improvements P-PTD 36,817,800 - - - - - - - -
250 3911 Office,Furniture&Equipment P-PTD 19,004,316 - - - - - - - -
251 392/Transportation Equipment P-PTD 20,626,422 - - - - - - - -
252 393/Stores Equipment P-PTD 1,958,845 - - - - - - - -
253 394/Tools,Shop&Garage Equipment P-PTD 5,836,680 - - - - - - - -
254 395/Laboratory Equipment P-PTD 7,525,250 - - - - - - - -
255 396/Power Operated Equipment P-PTD 7,099,022 - - - - - - - -
256 3971 Communications Equipment P-PTD 36,935,790 - - - - - - - -
257 398/Miscellaneous Equipment P-PTD 4619059 - - - - - - - -
...........................................................................................................................................................................................................i..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
258 Total General Plant $ 140,423,184 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
260 Amortization Of Disallowed Costs P-PTD $ 2,594,400 $ - $ - $ - $ - $ - $ - $ - $
:.........................................................................................................................................................................................................._i.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................;
i
262 Total Accum Provision Depreciation $ 2,172,152,569 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
264 Amortization Of Other Utility Plant
265 3981302 Franchises And Consents P701P $ 20,976,136 $ - $ - $ - $ - $ - $ - $ - $ -
266 398/303 Miscellaneous Intangible Plant PI-H 31,470,714 - - - - - - - -
...........................................................................................................................................................................................................i.............................................:...................................................................................................................................................................................................................................................................................................................................................................................................................................,
268 Total Amort Of Other Utility Plant $ 52,446,850 ; - ; - ; - ; - ; - ; - ; - ;
i -
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
270 Total IA mProvisionFo r ccuDepr
271 &Amortization Of Other Utllhy Plant $ 2,224,599,419 $ • $ - $ - $ - $ - $ - $ - $
............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'..
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 2 Page 16 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
TABLE 3-ADDITIONS&DELETIONS TO RATE BASE
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
275 Net Electric Plant In Service-Beginning 5155 343 555 1 751 309 004 179 434123 1,260,289,409 960 398 913135 26,885,231 eg g ; ; ; ; ; ; ; ; ; ; ;
276 Less:
277 Customer Advances For Construction
278 2521 Power Supply PISHO $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
279 252/Other CUSTADV 21,998,945
.....................280_........................Total Customer Adv For Constructlon..........................................................a.............................................:.................21998 945_....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i $ $ $ $ $ $ $ $ $ $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
283 Accumulated Deferred Income Taxes
284 190/Customer Advances For Constuction CUSTADV $ (4,885,525) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
285 190/Other P711 P (13173 550) (4 801 063) (448 383) - - (3102 076) - (21 -
............................................. (859 6771 (16 8651
286 Total Account 190 .$ (18,059,074) $ (4,801,063) $ (448,383) $ - $ - $ (3,102,076) $ - $ (2) $ (859,677) $ (16,865) $ -
287 281/Accelereted Amortization P111P $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
288 282/Other Property P711P 332,428,580 121,152,666 11,314,749 - - 78,279,499 - 60 21,693,550 425,592 -
289 283/Other P711 P 18,144,365 6 612 663 617 573 4 272 592 3 1 184 061 23 229
:..........................................................................................................................................................................................................__............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
290 Total Accum Deferred Income Taxes ; 332,513,871 $ 122,964,265 $ 11,483,939 $ $ - $ 79,450,015 $ $ 61 $ 22,017,934 $ 431,956 ;
.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'...
292 Net Electric Plant In Service 4,800,830,739 1 628 344 739 167 950184 1,180,839,394 899 376,895,201 26 453 275; ; ; ; ; ; ; ; ; ; ;
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
293 Add:
294 Working Capital
295 151/Fuel Inventory KWH-S $ 28,272,918 $ - $ - $ 28,272,918 $ - $ - $ - $ - $ - $ - $ -
296 Plant Materials&Supplies
297 154&163/Production-Generel PISHO $ 14,071,820 $ 12,869,871 $ 1,201,949 $ - $ - $ - $ - $ - $ - $ - $ -
298 154&163/Transmission-Generel T-PLT 58,513,463 - - - - 58,513,418 - 45 - - -
299 154&163/Distribution-Generel D3601 77,217,113 - - - - - - - 15,503,383 892,766 -
300 154&163/Other-Unclassified P110P 9,265,534 3,329,514 310,952 2151 275 2 697,456 40,163
301 Total Account 154&163 ,$ 159,067,930 $ 16,199,385 $ 1,512,901 $ - $ - $ 60,664,693 $ - $ 46 $ 16,200,839 $ 932,930 $ -
302 Prepaid Items
303 1651 Ad Valorem Taxes LABOR $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
304 1651 Other Prod-Related Prepayments LABOR - - - - - - - - - - -
305 165/Insurance LABOR - - - - - - - - - - -
306 165/Pension Expense LABOR - - - - - - - - - - -
307 165/Prepaid Retiree Benefits LABOR - - - - - - - - - - -
308 165/Miscellaneous Prepayments _ LABOR - - - - - - - - - - -
309 Total Account 165 .$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
310 Working Cash Allowance OSM-T $ 0 $ 0 $ 0 $ 0 $ - $ 0 $ - $ 0 $ 0 $ 0 $ -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
312 Total Working Capital $ 187,340,847 $ 16,199,385 $ 1,512,901 $ 28,272,918 $ $ 60,664,693 $ $ 46 $ 16,200,839 $ 932,930 $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
14 N Electric PI In Service-In.Working Capital 4 171 1 44 4412 169,463,085 28,272,918 1 241 7 4 4 27,386,204 3 et ect c Plant Se ce c o g CaD to ; ,988, ,586 ; ,6 ,5 3 ; ; ; ; ,504,08 ; ; 9 5 ; 383,086,0 0 ; ;
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 3 Page 17 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
TABLE 3-ADDITIONS&DELETIONS TO RATE BASE
Distribution Function Distrlbutl[
Pri Lines Pri Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Pri Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
275 Net Electric Plant In Service-Beginning 5155 343 555 436,268,310 223 789 807 109,835,306 56 341 525 29 414128 319,408,770 163 845105 28 532119 20 752 467 10,645,262
eg g ; $ ; ; ; ; ; ; ; ; ;
276 Less:
277 Customer Advances For Construction
278 2521 Power Supply PISHO $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
279 252/Other CUSTADV 21,998,945 9,779,784 5,016,674 412 386 211 539 1,272,242 652 614 1,279,271 656,219
.....................280_........................Total Customer Adv For Constructlon..........................................................a.............................................:.................21998 945_......................9 778 784........................5 016 674..........................-412 386..........................-211539_............................................_......................1272 242............................652 614....................................................................1 279 271............................656 219..
; ; ; ; ; $ ; ; $ ; ;i ,
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
283 Accumulated Deferred Income Taxes
284 190/Customer Advances For Constuction CUSTADV $ (4,885,525) $ (2,171,894) $ (1,114,103) $ (91,583) $ (46,979) $ - $ (282,540) $ (144,933) $ - $ (284,100) $ (145,733)
285 190/Other P711 P (13173 550) (1 159 751) (594 910) (260 919) (133 842) (69 8751 (758,770)
(� (389 221) (73 532) (56106) (28 780)
286 Total Account 190 .$ (18,059,074) $ (3,331,645) $ (1,709,013) $ (352,501) $ (180,820) $ (69,875) $ (1,041,309) $ (534,154) $ (73,532) $ (340,206) $ (174,513)
287 281/Accelereted Amortization P111P $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
288 282/Other Property P711P 332,428,580 29,265,792 15,012,289 6,584,165 3,377,438 1,763,253 19,147,215 9,821,826 1,855,545 1,415,803 726,255
289 283/Other P711 P 18,144,365 1,597,363 819,389 359,372 184,345 96,241 1,045,079 536,087 101,278 77,276 39,640
:..........................................................................................................................................................................................................__............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
290 Total Accum Deferred Income Taxes ; 332,513,871 $ 27,531,511 $ 14,122,666 $ 6,591,036 $ 3,380,962 $ 1,789,619 $ 19,150,984 $ 9,823,760 $ 1,883,291 $ 1,152,873 $ 591,382
..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
292 Net Electric Plant In Service 4,800,830,739 398 957 015 204 650 467 102 831 884 52 749 024 27 624 509 298,985,543 153 368 731 26,648,829 18 320 323 9,397,661
; ; ; ; ; ; ; ; ; ; ;
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
293 Add:
294 Working Capital
295 151/Fuel Inventory KWH-S $ 28,272,918 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
296 Plant Materials&Supplies
297 154&163/Production-General PI-SHO $ 14,071,820 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
298 154&163/Transmission-General T-PLT 58,513,463 - - - - - - - - - -
299 154&163/Distribution-General D3601 77,217,113 17,877,959 9,170,744 4,022,151 2,063,218 1,077,141 11,696,698 5,999,981 1,133,520 864,889 443,657
300 154&163/Other-Unclassified P110P 9,265,534 804,282 412,567 180,946 92,819 48,458 526,203 269,923 50,994 38,909 19,959
301 Total Account 154&163 ,$ 159,067,930 $ 18,682,241 $ 9,583,311 $ 4,203,097 $ 2,156,036 $ 1,125,598 $ 12,222,901 $ 6,269,904 $ 1,184,514 $ 903,798 $ 463,616
302 Prepaid Items
303 1651 Ad Valorem Taxes LABOR $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
304 1651 Other Prod-Related Prepayments LABOR - - - - - - - - - - -
305 165/Insurance LABOR - - - - - - - - - - -
306 165/Pension Expense LABOR - - - - - - - - - - -
307 165/Prepaid Retiree Benefits LABOR - - - - - - - - - - -
308 165/Miscellaneous Prepayments _ LABOR - - - - - - - - - - -
309 Total Account 165 .$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
310 Working Cash Allowance O&M-T $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
312 Total Working Capital $ 187,340,847 $ 18,682,241 $ 9,583,311 $ 4,203,097 $ 2,156,036 $ 1,125,598 $ 12,222,901 $ 6,269,904 $ 1,184,514 $ 903,798 $ 463,616
14 N Electric PI In Service- Working Capital 4 171 417 2 214,233,7791 7 4 1 4 28,750,107 112 444 1 27 2 1 224121 127 3 et ect c Plant Se ce Inc. o g CaD to ; ,988, ,586 ; ,638,56 ; ; 0,03,98 ; 5,905,060 ; ; 3 08, ; 59,638,636 ; ,833,34 ; 9, ; 9,86, 6
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 3 Page 18 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
ADDITIONS
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
275 Net Electric Plant In Service-Beginning 5155 343 555 33 604 578 94 848 558 6 404 443 4 821 313
e9 9 $ $ $ $ $ $ - $ - $ - $ - $ - $
276 Less:
277 Customer Advances For Construction
278 2521 Power Supply PISHO $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
279 252/Other CUSTADV 21,998,945 2,682,483 2,429 30,268 3,035
.....................280_........................Total Customer Adv For Constructlon..........................................................a.............................................:.................21998 945_......................2 682 483..................................2 429.............................-30 268.................................3 035_.........................................................................................................................................................................................................................................................................................
i $ $ $ $ $ $ $ $ $ $ $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
283 Accumulated Deferred Income Taxes
284 190/Customer Advances For Constuction CUSTADV $ (4,885,525) $ (595,726) $ (539) $ (6,722) $ (674) $ - $ - $ - $ - $ - $ -
285 190/Other _ P711P (13173550) (144317) (252014) (13053) (10393) - - - - - -
286 Total Account 190 .$ (18,059,074) $ (740,042) $ (252,554) $ (19,775) $ (11,067) $ - $ - $ - $ - $ - $ -
287 281/Accelereted Amortization P111P $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
288 282/Other Property P711P 332,428,580 3,641,766 6,359,467 329,388 262,262 - - - - - -
289 283/Other P711 P 18,144,365 198,772 347,108 17,978 14,315
:..........................................................................................................................................................................................................__............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
290 Total Accum Deferred Income Taxes $ 332,513,871 $ 3,100,496 $ 6,454,021 $ 327,592 $ 265,509 $ - $ - $ - $ - $ - $
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_'...
292 Net Electric Plant In Service 4,800,830,739 27 821 600 88 392109 6,046,583 4 552 769$ $ $ $ $ $ $ $ $ $ $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
293 Add:
294 Working Capital
295 151/Fuel Inventory KWH-S $ 28,272,918 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
296 Plant Materials&Supplies
297 154&163/Production-General PI-SHO $ 14,071,820 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
298 154&163/Transmission-General T-PLT 58,513,463 - - - - - - - - - -
299 154&163/Distribution-General D3601 77,217,113 2,224,691 3,884,887 201,218 160,211 - - - - - -
300 154&163/Other-Unclassified P110P 9265534 100083 174771 9052 7207
301 Total Account 154&163 ,$ 159,067,930 $ 2,324,774 $ 4,059,657 $ 210,270 $ 167,419 $ - $ - $ - $ - $ - $ -
302 Prepaid Items
303 1651 Ad Valorem Taxes LABOR $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
304 1651 Other Prod-Related Prepayments LABOR - - - - - - - - - - -
305 165/Insurance LABOR - - - - - - - - - - -
306 165/Pension Expense LABOR - - - - - - - - - - -
307 165/Prepaid Retiree Benefits LABOR - - - - - - - - - - -
308 165/Miscellaneous Prepayments _ LABOR - - - - - - - - - - -
309 Total Account 165 .$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
310 Working Cash Allowance O&M-T $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ - $ 0 $ -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
312 Total Working Capital $ 187,340,847 $ 2,324,774 $ 4,059,657 $ 210,270 $ 167,419 $ 0 $ 0 $ 0 $ - $ 0 $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
14 N Electric PI In Service- Working Capital 4 17130,146,37492,451,7662 4,720,188 3 et ect c Plant Se ce Inc. o g CaD to $ ,988, ,586 $ $ $ 6,56,853 $ $ 0 $ 0 $ 0 $ - $ 0 $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 3 Page 19 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
ADDITIONS
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
275 Net Electric Plant In Service-Beginning 5,155,343,555
i e9 9 $ $ $ - $ - $ - $ - $ - $ - $
276 Less:
277 Customer Advances For Construction
278 2521 Power Supply PISHO $ - $ - $ - $ - $ - $ - $ - $ - $ -
279 252/Other CUSTADV 21,998,945
.....................280_........................Total Customer Adv For Constructlon..........................................................a.............................................:.................21998 945_......................................................................................................................................................................................................................................................................................................................................................................................,
i $ $ $ $ $ $ $ $ $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
283 Accumulated Deferred Income Taxes
284 190/Customer Advances For Constuction CUSTADV $ (4,885,525) $ - $ - $ - $ - $ - $ - $ - $ -
285 190/Other _ P711P (13173550) - - - - - - - -
286 Total Account 190 .$ (18,059,074) $ - $ - $ - $ - $ - $ - $ - $ -
287 2811 Accelerated Amortization P711P $ - $ - $ - $ - $ - $ - $ - $ - $ -
288 282/Other Property P711P 332,428,580 - - - - - - - -
289 283/Other P711 P 18,144,365
:..........................................................................................................................................................................................................__............................................._...................................................................................................................................................................................................................................................................................................................................................................................................................................;
i 290 Total Accum Deferred Income Taxes $ 332,513,871 $ $ - $ - $ - $ - $ - $ - $
292 Net Electric Plant In Service 4,800,830,739$ $ $ $ $ $ $ $ $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
293 Add:
294 Working Capital
295 151/Fuel Inventory KWH-S $ 28,272,918 $ - $ - $ - $ - $ - $ - $ - $ -
296 Plant Materials&Supplies
297 154&163/Production-General PI-SHO $ 14,071,820 $ - $ - $ - $ - $ - $ - $ - $ -
298 154&163/Transmission-General T-PLT 58,513,463 - - - - - - - -
299 154&163/Distribution-General D3601 77,217,113 - - - - - - - -
300 154&163/Other-Unclassified P110P 9,265,534
301 Total Account 154&163 ,$ 159,067,930 $ - $ - $ - $ - $ - $ - $ - $ -
302 Prepaid Items
303 1651 Ad Valorem Taxes LABOR $ - $ - $ - $ - $ - $ - $ - $ - $ -
304 1651 Other Prod-Related Prepayments LABOR - - - - - - - - -
305 165/Insurance LABOR - - - - - - - - -
306 165/Pension Expense LABOR - - - - - - - - -
307 165/Prepaid Retiree Benefits LABOR - - - - - - - - -
308 165/Miscellaneous Prepayments _ LABOR - - - - - - - - -
309 Total Account 165 .$ - $ - $ - $ - $ - $ - $ - $ - $ -
310 Working Cash Allowance O&M-T $ 0 $ - $ - $ - $ - $ - $ - $ 0 $ -
...........................................................................................................................................................................................................i..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
312 Total Working Capital $ 187,340,847 $ $ - $ - $ - $ - $ - $ 0 $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
314 Net Electric Plant In Service-Inc.W Working Capital $ 4,988,171,586 $ $ $ $ $ $ $ 0 $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 3 Page 20 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
TABLE 3-ADDITIONS&DELETIONS TO RATE BASE
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
317 Net Electric Plant In Service-Inc.Working Capital 4,988,171,586 1 644 544123 169,463,085 28 272 918 1 241 504 087 945 393,096,040 27 386 204
9 D EE EE E E E E EE E
318 Add:
319 Plant Held For Future Use
320 105/Hydraulic Production PI-H $ 0 $ 0 $ - $ - $ - $ - $ - $ - $ - $ - $ -
321 105/Trans Land&Land Rights T-350 5,522,407 - - - - 5,522,407 - - - - -
322 105/Trans Structures&Improvements T-352 - - - - - - - - - - -
323 105/Trans Station Equipment T-353 - - - - - - - - - - -
324 105/Dist Land&Land Rights D360 7,333,021 - - - - - - - 7,252,373 80,648 -
325 105/Dist Structures&Improvements D361 - - - - - - - - - - -
326 105/Dist Stations Equipment D362
327 105/Gen Land&Land Rights P-PTD - - - - - - - - - - -
328 105/Gen Structures&Improvements P-PTD - - - - - - - - - - -
329 105/Other Production Land&Land Rights P-PTD - - - - - - - - - - -
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
330 Total Plant Held For Future Use ; 12,855,428 $ 0 $ - E - E - $ 5,522,407 $ - E - $ 7,252,373 E 80,648 E
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
332 114 1115-Asset Exchange Acquisition Adjustment _T-100 $ 598,211 $ - $ - $ - $ - $ 598,211 $ - $ - $ - $ - $ -
334 Deferred Programs:
335 Conservation Programs
336 182/Idaho Deferred Conservation Programs PI-H $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
337 182/Oregon Deferred Conservation Programs PI-H - - - - - - - - - - -
:...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
338 Total Conservation Programs $ - $ - $ - $ - $ - $ - $ - $ - $ - E - E
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
339 Misc.Other Regulatory Assets
340 182&186/Cub Fund Grant(Opuc Order 24-006) NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
341 182&186/Cub Fund Grant(Opuc Orders 23-185&24-153) NONE - - - - - - - - - - -
342 182&186/Am.Falls Bond Refinancing PI-H - - - - - - - - - - -
343 182&186/Sfas 87 Capbalized Pension-Opuc Order 10-064 NONE - - - - - - - - - - -
344 182&186/Cloud Computing-(Ipuc Order 34707) P701P 974,853 350,308 32,716 - - 226,342 - 0 73,381 4,226 -
345 182&186/Wildfire Mitigation(Ipuc Order 36042) P-PTD 19,055,877 6,847,615 639,516 - - 4,424,400 - 3 1,434,416 82,601 -
346 182&186/Wildfire Mitigation(Ipuc Orders 35077,35717,36042) P-PTD 62,869,655 22,591,833 2,109,908 - - 14,597,099 - 11 4,732,464 272,520 -
347 182&186/Western Resource Adequacy Program(Ipuc Order 359201 PI-OS 1,021,778 645,822 375,956 - - - - - - - -
348 182&186/Intervenor Funding(Ipuc Order 36042) P-PTD - - - - - - - - - - -
349 182&186/Intervenor Funding Amort(Ipuc Order 36042) P-PTD 191,697 68,885 6,433 - - 44,508 - 0 14,430 831 -
350 182&186/Siemens Up Rate Base&Deferred Rate Base(Ipuc Orden PI-OS 18,238,004 11,527,457 6,710,547 - - - - - - - -
351 182&186/Siemens Up Rate Base&Deferred Rate Base(Opuc Ordd NONE - - - - - - - - - - -
352 182&186/Wildfire Mitigation(Opuc Order 24-010) NONE - - - - - - - - - - -
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
353 Total Other Regulatory Assets $ 102,351,864 $ 42,031,921 $ 9,875,076 $ - $ - $ 19,292,349 $ $ 15 $ 6,254,691 $ 360,178 $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
354 186/Misc.Other Deferred Programs T-PLT $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
355 254/Jim Bridget Plant End Of Life Depr-Optic OM 12-296 NONE - - - - - - - - - - -
356 254/Other NONE
:.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
357 Total Deferred Programs $ 102,351,864 $ 42,031,921 $ 9,875,076 $ - $ - $ 19,292,349 $ $ 15 $ 6,254,691 $ 360,178 $
359 Development Of Ierco Rate Base
360 2541 Investment In Ierco KWH-S $ 24,475,005 $ - $ - $ 24,475,005 $ - $ - $ - $ - $ - $ - $ -
361 254/Prepaid Coal Royalties KWH-S 132,419 - - 132,419 - - - - - - -
362 254/Notes Payable To/Receivable From Subsidiary KWH-S 14,841,728 - - 14,841,728 - - - - - - -
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
363 Total Subsidiary Rate Base $ 39,449,152 $ - $ - $ 39,449,152 $ - $ - $ - $ - $ - $ - $
i.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'...
365 Total Combined Rate Base 5143 426 242 1 686 576 044 179 338161 67,722,070 1 266 917 053 960 406 603104 27,827,031 E E E EE E E E E EE
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 3 Page 21 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
TABLE 3-ADDITIONS&DELETIONS TO RATE BASE
Distribution Function Distrlbutl[
Pri Lines Pri Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Pri Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
317 Net Electric Plant In Service-Inc.Working Capital 4,988,171,586 417 638 256 214 233 779 107 034 981 54 905 060 28 750107 311 208 444 159,638,636 27 833 342 19 224121 9,861,276
9 D EE E E E E E EE E E
318 Add:
319 Plant Held For Future Use
320 105/Hydraulic Production PI-H $ 0 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
321 105/Trans Land&Land Rights T-350 5,522,407 - - - - - - - - - -
322 105/Trans Structures&Improvements T-352 - - - - - - - - - - -
323 105/Trans Station Equipment T-353 - - - - - - - - - - -
324 105/Dist Land&Land Rights D360 7,333,021 - - - - - - - - - -
325 105/Dist Structures&Improvements D361 - - - - - - - - - - -
326 105/Dist Stations Equipment D362
327 105/Gen Land&Land Rights P-PTD - - - - - - - - - - -
328 105/Gen Structures&Improvements P-PTD - - - - - - - - - - -
329 105/Other Production Land&Land Rights P-PTD - - - - - - - - - - -
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
330 Total Plant Held For Future Use ; 12,855,428 E E - E - E - E - E - E - E - E - E
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
332 114 1115-Asset Exchange Acquisition Adjustment _T-100 $ 598,211 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
334 Deferred Programs:
335 Conservation Programs
336 182/Idaho Deferred Conservation Programs PI-H $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
337 182/Oregon Deferred Conservation Programs PI-H - - - - - - - - - - -
:...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
338 Total Conservation Programs $ - $ $ - $ - $ - $ - $ - $ - $ - E - E
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
339 Misc.Other Regulatory Assets
340 182&186/Cub Fund Grant(Opuc Order 24-006) NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
341 182&186/Cub Fund Grant(Opuc Orders 23-185&24-153) NONE - - - - - - - - - - -
342 182&186/Am.Falls Bond Refinancing PI-H - - - - - - - - - - -
343 182&186/Sfas 87 Capbalized Pension-Opuc Order 10-064 NONE - - - - - - - - - - -
344 182&186/Cloud Computing-(Ipuc Order 34707) P701P 974,853 84,621 43,407 19,038 9,766 5,098 55,363 28,399 5,365 4,094 2,100
345 182&186/Wildfire Mitigation(Ipuc Order 36042) P-PTD 19,055,877 1,654,119 848,503 372,141 190,895 99,660 1,082,211 555,135 104,876 80,022 41,048
346 182&186/Wildfire Mitigation(Ipuc Orders 35077,35717,36042) P-PTD 62,869,655 5,457,312 2,799,403 1,227,776 629,805 328,801 3,570,459 1,831,516 346,011 264,011 135,428
347 182&186/Western Resource Adequacy Program(Ipuc Order 35920: PI-OS 1,021,778 - - - - - - - - - -
348 182&186/Intervenor Funding(Ipuc Order 36042) P-PTD - - - - - - - - - - -
349 182&186/Intervenor Funding Amort(Ipuc Order 36042) P-PTD 191,697 16,640 8,536 3,744 1,920 1,003 10,887 5,585 1,055 805 413
350 182&186/Siemens Up Rate Base&Deferred Rate Base(Ipuc Orden PI-OS 18,238,004 - - - - - - - - - -
351 182&186/Siemens Up Rate Base&Deferred Rate Base(Opuc Ordd NONE - - - - - - - - - - -
352 182&186/Wildfire Mitigation(Opuc Order 24-010) NONE - - - - - - - - - - -
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
353 Total Other Regulatory Assets $ 102,351,864 $ 7,212,691 $ 3,699,849 $ 1,622,698 $ 832,385 $ 434,562 $ 4,718,921 $ 2,420,635 $ 457,308 $ 348,931 $ 178,989
354 186/Misc.Other Deferred Programs T-PLT $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
355 254/Jim Bridget Plant End Of Life Depr-Optic OM 12-296 NONE - - - - - - - - - - -
356 254/Other NONE
:.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
357 Total Deferred Programs $ 102,351,864 $ 7,212,691 $ 3,699,849 $ 1,622,698 $ 832,385 $ 434,562 $ 4,718,921 $ 2,420,635 $ 457,308 $ 348,931 $ 178,989
359 Development Of Ierco Rate Base
360 2541 Investment In Ierco KWH-S $ 24,475,005 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
361 254/Prepaid Coal Royalties KWH-S 132,419 - - - - - - - - - -
362 254/Notes Payable To/Receivable From Subsidiary KWH-S 14,841,728 - - - - - - - - - -
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
363 Total Subsidiary Rate Base $ 39,449,152 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
i.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'...
365 Total Combined Rate Base 5143 426 242 424,851,947 217 933 628 108,657,680 55 737 446 29184 669 315,927,365 162 059 270 28,290,650 19 573 052 10,040,265
E EE EE E EE EE E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 3 Page 22 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
ADDITIONS
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
317 Net Electric Plant In Service-Inc.Working Capital 4,988,171,586 30146 374 92 451 766 6,256,853 4 720188 0 0 0 0
9 D $ $ $ $ $ $ $ $ $ - $ $
318 Add:
319 Plant Held For Future Use
320 105/Hydraulic Production PI-H $ 0 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
321 105/Trans Land&Land Rights T-350 5,522,407 - - - - - - - - - -
322 105/Trans Structures&Improvements T-352 - - - - - - - - - - -
323 105/Trans Station Equipment T-353 - - - - - - - - - - -
324 105/Dist Land&Land Rights D360 7,333,021 - - - - - - - - - -
325 105/Dist Structures&Improvements D361 - - - - - - - - - - -
326 105/Dist Stations Equipment D362
327 105/Gen Land&Land Rights P-PTD - - - - - - - - - - -
328 105/Gen Structures&Improvements P-PTD - - - - - - - - - - -
329 105/Other Production Land&Land Rights P-PTD - - - - - - - - - - -
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
330 Total Plant Held For Future Use ; 12,855,428 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
332 114 1115-Asset Exchange Acquisition Adjustment - _T-100 $ 598,211 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
334 Deferred Programs:
335 Conservation Programs
336 182/Idaho Deferred Conservation Programs PI-H $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
337 182/Oregon Deferred Conservation Programs PI-H - - - - - - - - - - -
:...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
338 Total Conservation Programs $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
339 Misc.Other Regulatory Assets
340 182&186/Cub Fund Grant(Opuc Order 24-006) NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
341 182&186/Cub Fund Grant(Opuc Orders 23-185&24-153) NONE - - - - - - - - - - -
342 182&186/Am.Falls Bond Refinancing PI-H - - - - - - - - - - -
343 182&186/Sfas 87 Caphalized Pension-Opuc Order 10-064 NONE - - - - - - - - - - -
344 182&186/Cloud Computing-(Ipuc Order 34707) P701P 974,853 10,530 18,388 952 758 - - - - - -
345 182&186/Wildfire Mitigation(Ipuc Order 36042) P-PTD 19,055,877 205,835 359,441 18,617 14,823 - - - - - -
346 182&186/Wildfire Mitigation(Ipuc Orders 35077,35717,36042) P-PTD 62,869,655 679,095 1,185,876 61,422 48,905 - - - - - -
347 182&186/Western Resource Adequacy Program(Ipuc Order 35920: PI-OS 1,021,778 - - - - - - - - - -
348 182&186/Intervenor Funding(Ipuc Order 36042) P-PTD - - - - - - - - - - -
349 182&186/Intervenor Funding Amort(Ipuc Order 36042) P-PTD 191,697 2,071 3,616 187 149 - - - - - -
350 182&186/Siemens Up Rate Base&Deferred Rate Base(Ipuc Orden PI-OS 18,238,004 - - - - - - - - - -
351 182&186/Siemens Up Rate Base&Deferred Rate Base(Opuc Ordd NONE - - - - - - - - - - -
352 182&186/Wildfire Mitigation(Opuc Order 24-010) NONE - - - - - - - - - - -
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
353 Total Other Regulatory Assets $ 102,351,864 $ 897,530 $ 1,567,320 $ 81,179 $ 64,636 $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
354 186/Misc.Other Deferred Programs T-PLT $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
355 254/Jim Bridger Plant End Of Life Depr-Opuc OM 12-296 NONE - - - - - - - - - - -
356 254/Other NONE
:.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
357 Total Deferred Programs $ 102,351,864 $ 897,530 $ 1,567,320 $ 81,179 $ 64,636 $ - $ - $ - $ - $ - $
359 Development Of Ierco Rate Base
360 254/Investment In Ierco KWH-S $ 24,475,005 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
361 254/Prepaid Coal Royalties KWH-S 132,419 - - - - - - - - - -
362 254/Notes Payable To/Receivable From Subsidiary KWH-S 14,841,728 - - - - - - - - - -
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
363 Total Subsidiary Rate Base $ 39,449,152 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
i.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'...
365 Total Combined Rate Base 5143 426 242 31,043,904 94 019 087 6,338,032 4 784 823 0 0 0 0 E EE EE E E E E - E E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 3 Page 23 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
ADDITIONS
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
317 Net Electric Plant In Service-Inc.Working Capital 4,988,171,586 0
9 D $ $ $ - $ - $ - $ - $ - $ $
318 Add:
319 Plant Held For Future Use
320 105/Hydraulic Production PI-H $ 0 $ - $ - $ - $ - $ - $ - $ - $ -
321 105/Trans Land&Land Rights T-350 5,522,407 - - - - - - - -
322 105/Trans Structures&Improvements T-352 - - - - - - - - -
323 105/Trans Station Equipment T-353 - - - - - - - - -
324 105/Dist Land&Land Rights D360 7,333,021 - - - - - - - -
325 105/Dist Structures&Improvements D361 - - - - - - - - -
326 105/Dist Stations Equipment D362
327 105/Gen Land&Land Rights P-PTD - - - - - - - - -
328 105/Gen Structures&Improvements P-PTD - - - - - - - - -
329 105/Other Production Land&Land Rights P-PTD - - - - - - - - -
...........................................................................................................................................................................................................i.............................................:...................................................................................................................................................................................................................................................................................................................................................................................................................................,
330 Total Plant Held For Future Use ; 12,855,428 $ $ - $ - $ - $ - $ - $ - $i -
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
332 114 1115-Asset Exchange Acquisition Adjustment - _T-100 $ 598,211 $ - $ - $ - $ - $ - $ - $ - $ -
334 Deferred Programs:
335 Conservation Programs
336 182/Idaho Deferred Conservation Programs PI-H $ - $ - $ - $ - $ - $ - $ - $ - $ -
337 182/Oregon Deferred Conservation Programs PI-H - - - - - - - - -
:...........................................................................................................................................................................................................i.............................................:...................................................................................................................................................................................................................................................................................................................................................................................................................................,
i
338 Total Conservation Programs $ - $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
339 Misc.Other Regulatory Assets
340 182&186/Cub Fund Grant(Opuc Order 24-006) NONE $ - $ - $ - $ - $ - $ - $ - $ - $ -
341 182&186/Cub Fund Grant(Opuc Orders 23-185&24-153) NONE - - - - - - - - -
342 182&186/Am.Falls Bond Refinancing PI-H - - - - - - - - -
343 182&186/Sfas 87 Capitalized Pension-Opuc Order 10-064 NONE - - - - - - - - -
344 182&186/Cloud Computing-(Ipuc Order 34707) P701P 974,853 - - - - - - - -
345 182&186/Wildfire Mitigation(Ipuc Order 36042) P-PTD 19,055,877 - - - - - - - -
346 182&186/Wildfire Mitigation(Ipuc Orders 35077,35717,36042) P-PTD 62,869,655 - - - - - - - -
347 182&186/Western Resource Adequacy Program(Ipuc Order 359201 PI-OS 1,021,778 - - - - - - - -
348 182&186/Intervenor Funding(Ipuc Order 36042) P-PTD - - - - - - - - -
349 182&186/Intervenor Funding Amort(Ipuc Order 36042) P-PTD 191,697 - - - - - - - -
350 182&186/Siemens Up Rate Base&Deferred Rate Base(Ipuc Orden PI-OS 18,238,004 - - - - - - - -
351 182&186/Siemens Up Rate Base&Deferred Rate Base(Opuc Ordd NONE - - - - - - - - -
352 182&186/Wildfire Mitigation(Opuc Order 24-010) NONE - - - - - - - - -
...........................................................................................................................................................................................................i.............................................:...................................................................................................................................................................................................................................................................................................................................................................................................................................,
i
353 Total Other Regulatory Assets $ 102,351,864 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
354 186/Misc.Other Deferred Programs T-PLT $ - $ - $ - $ - $ - $ - $ - $ - $ -
355 254/Jim Bridget Plant End Of Life Depr-Optic OM 12-296 NONE - - - - - - - - -
356 254/Other NONE
:.........................................................................................................................................................................................................._!.............................................!...................................................................................................................................................................................................................................................................................................................................................................................................................................;
i
357 Total Deferred Programs $ 102,351,864 $ $ - $ - $ - $ - $ - $ - $
359 Development Of lerco Rate Base
360 2541 Investment In lerco KWH-S $ 24,475,005 $ - $ - $ - $ - $ - $ - $ - $ -
361 254/Prepaid Coal Royalties KWH-S 132,419 - - - - - - - -
362 254/Notes Payable To/Receivable From Subsidiary KWH-S 14,841,728 - - - - - - - -
:.........................................................................................................................................................................................................._i.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................;
363 Total Subsidiary Rate Base $ 39,449,152 $ $ - $ - $ - $ - $ - $ - $
i................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
365 Total Combined Rate Base 5143 426 242 0
i
E E E E E E E E E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 3 Page 24 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
OPERATING
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
367 Firm Energy Sales
368 440-448/Retail TAX-REV $ 1,474,218,506 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
369 4421 Base Revenue Transfer-Pca TAX-REV 46,781,308 - - - - - - - - - -
370 4421 Base Revenue Transfer-Ee Rider TAX-REV - - - - - - - - - - -
371 447/System Opportunity Sales KWH-O 85,632,467 - - 85,632,467 - - - - - - -
372 447-050/Transmission Losses XWH-O 11310772 11310772
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
373 Total Sales Of Electricity $ 1,617,943,053 $ $ - $ 96,943,239 $ $ - $ - $ - $ - $ - $
i.......................................................
375 Other Operating Revenues
376 415/Merchandising Revenues - _M-REV _ $ 4,335,452 $ - $ - $ 23,358 $ - $ - $ - $ - $ - $ - $ -
378 Oatt Tariff Refund
379 449/Network T-PLT -
380 4491 Point-To-Point T-PLT
:.........................................................................................................................................................................................................._i.............................................i.. ............................... ................................. ................................. .................................. .................................. ................................. ................................. ....................................
i 381 Total Account 449 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
383 4511 Miscellaneous Service Revenues MISC-REV $ 6,752,488 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
385 Rents From Electric Property
386 4541 Substation Equipment T-353 $ 3,072,233 $ - $ - $ - $ - $ 3,072,233 $ - $ - $ - $ - $ -
387 4541 Transformer Rentals T-PLT 16,665 - - - - 16,665 - 0 - - -
388 454/Line Rentals P-PTD - - - - - - - - - - -
389 454/Cogeneration COGEN-EXP 1,898,117 - - 1,898,117 - - - - - - -
390 454/Dark Fiber Project D-FIBER - - - - - - - - - - -
391 454l Pole Attachments D364 1,651,886 - - - - - - - - - -
392 4541 Facilities Charges OTH-REV 11,106,803 - - - - - - - - - -
393 454/Other Rentals PI-H 1,302,839 1,302,839 - - - - - - - - -
394 454/Water Lease PI-H 83,682 83,682
r.........................................................................................................................................................................................................._t.............................................t.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
395 Total Account 454 $ 19,132,224 $ 1,386,521 $ - $ 1,898,117 $ - $ 31088,898 $ - $ 0 $ - $ - $
397 Other Electric Revenues
398 456/Transmission Network Services-Firm Da T-100 $ 10,622,815 $ - $ - $ - $ - $ 10,622,815 $ - $ - $ - $ - $ -
399 456/Transmission Network Services-Dist Facilities D3601 691,028 - - - - - - - 138,742 7,990 -
400 456/Transmission Point-To-Point T-100 52,329,358 - - - - 52,329,358 - - - - -
401 456/Photovoltaic Station Service D3601 - - - - - - - - - - -
402 456/Energy Efficiency Rider NONE - - - - - - - - - - -
403 456/Stand-By Service D3601 1,158,065 - - - - - - - 232,512 13,389 -
404 456/Sierra Pacific Usage Charge PI-H 74,632 74,632 - - - - - - - - -
405 456/Antelope T-PLT - - - - - - - - - - -
406 456/Miscellaneous P-PTD 1,784 641 60 414 0 134 8
r.........................................................................................................................................................................................................._t.............................................t.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
407 Total Account 456 $ 64,877,684 $ 75,274 $ 60 $ - $ - $ 62,952,588 $ • $ 0 $ 371,389 $ 21,387 $
409 Total Other Operating Revenues 95,097,848 1 461 795 60 1 921 475 66 041 485 0 371 389 21 387
P 9 $ $ $ $ $ - $ $ $ $ $ $
411 Total Operating Revenues 1 713 040 901 1 461 795 60 98 864 714 66 041 485 0 371 389 21 387
p 9 $ $ $ $ $ $ $ $ $ $ $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 4 Page 25 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
OPERATING
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
367 Firm Energy Sales
368 440-448/Retail TAX-REV $ 1,474,218,506 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
369 442 I Base Revenue Transfer-Pca TAX-REV 46,781,308 - - - - - - - - - -
370 442 I Base Revenue Transfer-Ee Rider TAX-REV - - - - - - - - - - -
371 447/System Opportunity Sales KWH-O 85,632,467 - - - - - - - - - -
372 447-050/Transmission Losses XWH-O 11310772
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
373 Total Sales Of Electricity $ 1,617,943,053 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
i.......................................................
375 Other Operating Revenues
376 4151 Merchandising Revenues - _M-REV $ 4,335,452 $ 1,354,000 $ 694,553 $ 304,620 $ 156,259 $ 81,578 $ 885,858 $ 454,413 $ 85,848 $ 65,503 $ 33,601
378 Oatt Tariff Refund
379 449/Network T-PLT -
380 449/Point-To-Point T-PLT
:.........................................................................................................................................................................................................._i.............................................i.. ............................... ................................. ................................. .................................. .................................. ................................. ................................. ....................................
i 381 Total Account 449 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
383 4511 Miscellaneous Service Revenues MISC-REV $ 6,752,488 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
385 Rents From Electric Property
386 454/Substation Equipment T-353 $ 3,072,233 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
387 454/Transformer Rentals T-PLT 16,665 - - - - - - - - - -
388 454/Line Rentals P-PTD - - - - - - - - - - -
389 454/Cogeneration COGEN-EXP 1,898,117 - - - - - - - - - -
390 454/Dark Fiber Project D-FIBER - - - - - - - - - - -
391 454/Pole Attachments D364 1,651,886 1,025,788 526,192 - - - - - 8,885 60,160 30,860
392 4541 Facilities Charges OTH-REV 11,106,803 - - - - - - - - - -
393 454/Other Rentals PI-H 1,302,839 - - - - - - - - - -
394 454/Water Lease PI-H 83,682
r.........................................................................................................................................................................................................._t.............................................t.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
395 Total Account 454 ; 19,132,224 $ 1,025,788 $ 526,192 $ - ; - ; - ; - ; - ; 81885 ; 60,160 ; 30,860
397 Other Electric Revenues
398 4561 Transmission Network Services-Firm Da T-100 $ 10,622,815 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
399 456/Transmission Network Services-Dist Facilities D3601 691,028 159,993 82,070 35,995 18,464 9,640 104,676 53,695 10,144 7,740 3,970
400 456/Transmission Point-To-Point T-100 52,329,358 - - - - - - - - - -
401 456/Photovoltaic Station Service D3601 - - - - - - - - - - -
402 456/Energy Efficiency Rider NONE - - - - - - - - - - -
403 456/Stand-By Service D3601 1,158,065 268,125 137,538 60,322 30,943 16,154 175,421 89,985 17,000 12,971 6,654
404 456/Sierra Pacific Usage Charge PI-H 74,632 - - - - - - - - - -
405 456/Antelope T-PLT - - - - - - - - - - -
406 456/Miscellaneous P-PTD 1,784 155 79 35 18 9 101 52 10 7 4
r.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
407 Total Account 456 ; 64,877,684 $ 428,273 $ 219,688 $ 96,352 $ 49,425 $ 25,803 $ 280,198 $ 143,732 $ 27,154 $ 20,719 $ 10,628
409 Total Other Operating Revenues 95,097,848 2 808 061 1 440 433 400 972 205 684 107 381 1 166 056 598144 121 887 146 382 75,089
P 9 ; ; ; ; ; ; ; ; ; ; ;
411 Total Operating Revenues 1,713,040,901 2 808 061 1 440 433 400 972 205 684 107 381 1 166 056 598144 121 887 146 382 75,089
i p g ; ; ; ; ; ; S S S S S
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 4 Page 26 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
OPERATING
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
367 Firm Energy Sales
368 440-448/Retail TAX-REV $ 1,474,218,506 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
369 442 I Base Revenue Transfer-Pca TAX-REV 46,781,308 - - - - - - - - - -
370 442 I Base Revenue Transfer-Ee Rider TAX-REV - - - - - - - - - - -
371 447/System Opportunity Sales KWH-O 85,632,467 - - - - - - - - - -
372 447-050/Transmission Losses XWH-O 11310772
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
373 Total Sales Of Electricity $ 1,617,943,053 $ • $ - $ - $ - $ - $ - $ - $ - $ - $
i.......................................................
375 Other Operating Revenues
376 415/Merchandising Revenues _M-REV _ $ 4,335,452 $ 168,489 $ - $ 15,239 $ 12,134 $ - $ - $ - $ - $ - $ -
378 Oatt Tariff Refund
379 449/Network T-PLT -
380 449/Point-To-Point T-PLT
:.........................................................................................................................................................................................................._i.............................................i.. ............................... ................................. ................................. .................................. .................................. ................................. ................................. ....................................
i 381 Total Account 449 $ - $ • $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
383 4511 Miscellaneous Service Revenues MISC-REV $ 6,752,488 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
385 Rents From Electric Property
386 454/Substation Equipment T-353 $ 3,072,233 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
387 454/Transformer Rentals T-PLT 16,665 - - - - - - - - - -
388 454/Line Rentals P-PTD - - - - - - - - - - -
389 454/Cogeneration COGEN-EXP 1,898,117 - - - - - - - - - -
390 454/Dark Fiber Project D-FIBER - - - - - - - - - - -
391 454/Pole Attachments D364 1,651,886 - - - - - - - - - -
392 4541 Facilities Charges OTH-REV 11,106,803 - - - - - - - - - -
393 454/Other Rentals PI-H 1,302,839 - - - - - - - - - -
394 454/Water Lease PI-H 83,682
r.........................................................................................................................................................................................................._t.............................................t.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
395 Total Account 454 $ 19,132,224 $ $ - $ - $ - $ - $ - $ - $ - $ - $
397 Other Electric Revenues
398 4561 Transmission Network Services-Firm Da T-100 $ 10,622,815 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
399 456/Transmission Network Services-Dist Facilities D3601 691,028 19,909 34,766 1,801 1,434 - - - - - -
400 456/Transmission Point-To-Point T-100 52,329,358 - - - - - - - - - -
401 456/Photovoltaic Station Service D3601 - - - - - - - - - - -
402 456/Energy Efficiency Rider NONE - - - - - - - - - - -
403 456/Stand-By Service D3601 1,158,065 33,365 58,264 3,018 2,403 - - - - - -
404 456/Sierra Pacific Usage Charge PI-H 74,632 - - - - - - - - - -
405 456/Antelope T-PLT - - - - - - - - - - -
406 456/Miscellaneous P-PTD 1,784 19 34 2 1
r.........................................................................................................................................................................................................._..............................................t.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
407 Total Account 456 $ 64,877,684 $ 53,293 $ 93,064 $ 4,820 $ 3,838 $ - $ - $ - $ - $ - $
409 Total Other Operating Revenues 95,097,848 221 782 93 064 20 060 15 972
P 9 $ $ $ $ $ $ - $ - $ - $ - $ - $
411 Total Operating Revenues 1 713 040 901 221 782 93 064 20 060 15 972
p 9 $ $ $ $ $ $ $ $ $ $ $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 4 Page 27 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
OPERATING
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
367 Firm Energy Sales
368 440-448/Retail TAX-REV $ 1,474,218,506 $ - $ - $ - $ - $ - $ - $ - $ 1,474,218,506
369 442 I Base Revenue Transfer-Pca TAX-REV 46,781,308 - - - - - - - 46,781,308
370 442 I Base Revenue Transfer-Ee Rider TAX-REV - - - - - - - - -
371 447/System Opportunity Sales KWH-O 85,632,467 - - - - - - - -
372 447-050/Transmission Losses XWH-O 11310772
:.........................................................................................................................................................................................................._i.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................;
373 Total Sales Of Electricity $ 1,617,943,053 $ $ - $ - $ - $ - $ - $ - $ 1,520,999,814
i.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
375 Other Operating Revenues
376 415/Merchandising Revenues - _M-REV _ $ 4,335,452 $ - $ - $ - $ - $ - $ - $ - $ -
378 Oatt Tariff Refund
379 449/Network T-PLT -
380 449/Point-To-Point T-PLT
:.........................................................................................................................................................................................................._i.............................................i..
i 381 Total Account 449 $ - $ • $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
383 4511 Miscellaneous Service Revenues MISC-REV $ 6,752,488 $ - $ - $ - $ - $ - $ 6,752,488 $ - $ -
385 Rents From Electric Property
386 454/Substation Equipment T-353 $ 3,072,233 $ - $ - $ - $ - $ - $ - $ - $ -
387 454/Transformer Rentals T-PLT 16,665 - - - - - - - -
388 454/Line Rentals P-PTD - - - - - - - - -
389 454/Cogeneration COGEN-EXP 1,898,117 - - - - - - - -
390 454/Dark Fiber Project D-FIBER - - - - - - - - -
391 454/Pole Attachments D364 1,651,886 - - - - - - - -
392 4541 Facilities Charges OTH-REV 11,106,803 - - - - - - 11,106,803 -
393 454/Other Rentals PI-H 1,302,839 - - - - - - - -
394 454/Water Lease PI-H 83,682
r.........................................................................................................................................................................................................._t.............................................t...................................................................................................................................................................................................................................................................................................................................................................................................................................;
i
395 Total Account 454 ; 19,132,224 $ $ - $ - $ - $ - $ - $ 11,106,803 $
397 Other Electric Revenues
398 456/Transmission Network Services-Firm Da T-100 $ 10,622,815 $ - $ - $ - $ - $ - $ - $ - $ -
399 456/Transmission Network Services-Dist Facilities D3601 691,028 - - - - - - - -
400 456/Transmission Point-To-Point T-100 52,329,358 - - - - - - - -
401 456/Photovoltaic Station Service D3601 - - - - - - - - -
402 456/Energy Efficiency Rider NONE - - - - - - - - -
403 456/Stand-By Service D3601 1,158,065 - - - - - - - -
404 456/Sierra Pacific Usage Charge PI-H 74,632 - - - - - - - -
405 456/Antelope T-PLT - - - - - - - - -
406 456/Miscellaneous P-PTD 1,784
r.........................................................................................................................................................................................................._t.............................................t...................................................................................................................................................................................................................................................................................................................................................................................................................................;
i
407 Total Account 456 $ 64,877,684 $ $ - $ - $ - $ - $ - $ - $
409 Total Other Operating Revenues 95,097,848 6 752 488 11 106 803
P 9 $ $ $ - $ - $ - $ - $ $ $
411 Total Operating Revenues 1,713,040,901 6 752 488 11 106 803 1,520,999,814
p 9 $ $ $ $ $ $ $ $ $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 4 Page 28 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
OPERATION
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
413 Steam Power Generation
414 Operation
415 5001 Supervision&Engineedng PIS $ 654,881 $ 654,881 $ - $ - $ - $ - $ - $ - $ - $ - $ -
416 5011 Fuel KWH-S $ 120,605,636 $ - $ - $ 120,605,636 $ - $ - $ - $ - $ - $ - $ -
417 Steam Expenses
418 502/Labor PI-S $ 1,962,981 $ 1,962,981 $ - $ - $ - $ - $ - $ - $ - $ - $ -
419 502/Other _ KWH-S 2607171 2607171
420 Total Account 502 .$ 4,570,152 $ 1,962,981 $ - $ 2,607,171 $ - $ - $ - $ - $ - $ - $ -
421 Electric Expenses
422 5051 Labor PI-S $ 941,376 $ 941,376 $ - $ - $ - $ - $ - $ - $ - $ - $ -
423 505l Other KWH-S 741267 741267
424 Total Account 505 t1$ 1,682,644 $ 941,376 $ - $ 741,267 $ - $ - $ - $ - $ - $ - $
425 5061 Miscellaneous Expenses PI-S $ 1,223,916 $ 1,223,916 $ - $ - $ - $ - $ - $ - $ - $ - $ -
426 507/Rents PIS
:..........................................................................................................................................................................................................__............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
427 Steam Operation Expenses $ 128,737,229 $ 4,783,154 $ - $ 123,954,074 $ $ - $ - $ - $ - $ - $
...............................................................
429 Maintenance
430 510/Supervision&Engineedng PI-S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
431 511/Structures PIS $ 341,940 $ 341,940 $ - $ - $ - $ - $ - $ - $ - $ - $ -
432 Boiler Plant
433 512/Labor PIS $ 3,209,156 $ 3,209,156 $ - $ - $ - $ - $ - $ - $ - $ - $ -
434 512/Other IWH-S............. (1372576) - - (1372576) - - - - - - -
435 Total Account 512 .$ 1,836,579 $ 3,209,156 $ - $ (1,372,576) $ - $ - $ - $ - $ - $ - $
436 Electric Plant
437 513/Labor PI-S $ 1,415,345 $ 1,415,345 $ - $ - $ - $ - $ - $ - $ - $ - $ -
438 513/Other ..............................................KWH-S (1492777) - - (1492777) - - - - - - -
439 Total Account 513 $ (77,432) $ 1,415,345 $ - $ (1,492,777) $ - $ - $ - $ - $ - $ - $
440 514/Miscellaneous Steam Plant PIS $ 150,725 $ 150,725 $ - $ - $ - $ - $ - $ - $ - $ - $
............................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
441 Steam Maintenance Expenses $ 2,251,812 $ 5,117,165 $ - $ (2,865,353) $ - $ - $ - $ - $ - $ - $
i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_-...
442 Total Steam Generation Expenses 130,989,040 9 900 320 121 088 721
P $ $ $ - $ $ $ - $ - $ - $ - $ - $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 5ptl Page 29 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
OPERATION
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
413 Steam Power Generation
414 Operation
415 5001 Supervision&Engineering PIS $ 654,881 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
416 5011 Fuel KWH-S $ 120,605,636 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
417 Steam Expenses
418 502/Labor PI-S $ 1,962,981 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
419 502/Other _ KWH-S 2607171
420 Total Account 502 .$ 4,570,152 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
421 Electric Expenses
422 5051 Labor PI-S $ 941,376 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
423 505l Other KWH-S 741267
424 Total Account 505 t1$ 1,682,644 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
425 506/Miscellaneous Expenses PI-S $ 1,223,916 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
426 507/Rents PIS
__.r.......................................................................................................................................................................................................... ..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
427 Steam Operation Expenses $ 128,737,229 $ $ - $ - $ - $ - $ - $ - $ - $ - $
i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_-...
429 Maintenance
430 510/Supervision&Engineering PI-S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
431 511/Structures PIS $ 341,940 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
432 Boiler Plant
433 512/Labor PIS $ 3,209,156 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
434 512/Other ...............IWH-S............. (1372576) - - - - - - - - - -
435 Total Account 512 .$ 1,836,579 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
436 Electric Plant
437 513/Labor PI-S $ 1,415,345 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
438 513/Other ..............................................KWH-S (1492777) - - - - - - - - - -
439 Total Account 513 $ (77,432) $ - $ - $ - $ - $ - $ - $ - $ - $ - $
440 514/Miscellaneous Steam Plant PIS $ 150,725 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
............................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
441 Steam Maintenance Expenses $ 2,251,812 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
442 Total Steam Generation Expenses 130,989,040
P $ $ $ - $ - $ - $ - $ - $ - $ - $ - $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 5ptl Page 30 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
OPERATION
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
413 Steam Power Generation
414 Operation
415 5001 Supervision&Engineering PIS $ 654,881 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
416 5011 Fuel KWH-S $ 120,605,636 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
417 Steam Expenses
418 502/Labor PI-S $ 1,962,981 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
419 502/Other _ KWH-S 2607171
420 Total Account 502 .$ 4,570,152 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
421 Electric Expenses
422 5051 Labor PI-S $ 941,376 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
423 505l Other KWH-S 741267
424 Total Account 505 t1$ 1,682,644 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
425 506/Miscellaneous Expenses PI-S $ 1,223,916 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
426 507/Rents PIS
__.r.......................................................................................................................................................................................................... ..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
427 Steam Operation Expenses $ 128,737,229 $ $ - $ - $ - $ - $ - $ - $ - $ - $
i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_-...
429 Maintenance
430 510/Supervision&Engineering PI-S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
431 511/Structures PIS $ 341,940 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
432 Boiler Plant
433 512/Labor PIS $ 3,209,156 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
434 512/Other ...............IWH-S............. (1372576) - - - - - - - - - -
435 Total Account 512 .$ 1,836,579 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
436 Electric Plant
437 513/Labor PI-S $ 1,415,345 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
438 513/Other ..............................................KWH-S (1492777) - - - - - - - - - -
439 Total Account 513 $ (77,432) $ - $ - $ - $ - $ - $ - $ - $ - $ - $
440 514/Miscellaneous Steam Plant PIS $ 150,725 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
............................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
441 Steam Maintenance Expenses $ 2,251,812 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
442 Total Steam Generation Expenses 130,989,040
P $ $ $ - $ - $ - $ - $ - $ - $ - $ - $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 5ptl Page 31 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
OPERATION
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
413 Steam Power Generation
414 Operation
415 5001 Supervision&Engineering PIS $ 654,881 $ - $ - $ - $ - $ - $ - $ - $ -
416 5011 Fuel KWH-S $ 120,605,636 $ - $ - $ - $ - $ - $ - $ - $ -
417 Steam Expenses
418 502/Labor PI-S $ 1,962,981 $ - $ - $ - $ - $ - $ - $ - $ -
419 502/Other _ KWH-S 2607171
420 Total Account 502 .$ 4,570,152 $ - $ - $ - $ - $ - $ - $ - $ -
421 Electric Expenses
422 5051 Labor PI-S $ 941,376 $ - $ - $ - $ - $ - $ - $ - $ -
423 505l Other KWH-S 741267
424 Total Account 505 t1$ 1,682,644 $ - $ - $ - $ - $ - $ - $ - $
425 506/Miscellaneous Expenses PI-S $ 1,223,916 $ - $ - $ - $ - $ - $ - $ - $ -
426 507/Rents PIS
r..........................................................................................................................................................................................................__............................................._...................................................................................................................................................................................................................................................................................................................................................................................................................................
;
427 Steam Operation Expenses $ 128,737,229 $ $ - $ - $ - $ - $ - $ - $
i...............................................................
429 Maintenance
430 510/Supervision&Engineering PI-S $ - $ - $ - $ - $ - $ - $ - $ - $ -
431 511/Structures PIS $ 341,940 $ - $ - $ - $ - $ - $ - $ - $ -
432 Boiler Plant
433 512/Labor PIS $ 3,209,156 $ - $ - $ - $ - $ - $ - $ - $ -
434 512/Other ...............IWH-S............. (1372576) - - - - - - - -
435 Total Account 512 .$ 1,836,579 $ - $ - $ - $ - $ - $ - $ - $
436 Electric Plant
437 513/Labor PI-S $ 1,415,345 $ - $ - $ - $ - $ - $ - $ - $ -
438 513/Other ..............................................KWH-S (1492777) - - - - - - - -
439 Total Account 513 $ (77,432) $ - $ - $ - $ - $ - $ - $ - $
440 514/Miscellaneous Steam Plant PIS $ 150,725 $ - $ - $ - $ - $ - $ - $ - $
............................................................................................................................................................................................................i..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
441 Steam Maintenance Expenses $ 2,251,812 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
442 Total Steam Generation Expenses 130,989,040
i P $ $ $ - $ - $ - $ - $ - $ - $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 5ptl Page 32 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
OPERATION
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
445 Hydraulic Power Generation
446 Operation
447 5351 Supervision&Engineedng _L-535 _j$ 6,200,080 $ 6,200,080 $ - $ - $ - $ - $ - $ - $ - $ - $ -
448 Water For Power
449 5361 Water For Power/Wcloud Seeding KWH-H $ 3,911,826 $ - $ - $ 3,911,826 $ - $ - $ - $ - $ - $ - $ -
450 536I Water Lease KWH-H
451 Total Account 536 ,$ 3,911,826 $ - $ - $ 3,911,826 $ - $ - $ - $ - $ - $ - $ -
452 537/Hydraulic Expenses .............................................PI-H $ 20,779,167 $ 20,779,167 $ - $ - $ - $ - $ - $ - $ - $ - $ -
453 Electric Expenses
454 538/Labor PI-H $ 1,778,622 $ 1,778,622 $ - $ - $ - $ - $ - $ - $ - $ - $ -
455 538/Other KWH-H 531083 531083
456 Total Account 538 .$ 2,309,706 $ 1,778,622 $ - $ 531,083 $ - $ - $ - $ - $ - $ - $ -
457 539/Miscellaneous Expenses PI-H $ 6,543,250 $ 6,543,250 $ - $ - $ - $ - $ - $ - $ - $ - $ -
458 540/Rents PI-H 306,718 306,718
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
459 Hydraulic Operation Expenses $ 40,050,747 $ 35,607,838 $ $ 4,442,909 $ - $ - $ - $ - $ - $ - $
i....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................$...........................................$........................................
461 Maintenance
462 541 I Supervision&Engineedng L-541 $ 179,971 $ 179,971 $ - $ - $ - $ - $ - $ - $ - $ - $ -
463 542l Structures PI-H 1,139,923 1,139,923 - - - - - - - - -
464 5431 Reservoirs,Dams&Waterways PI-H $ 1,674,651 $ 1,674,651 $ - $ - $ - $ - $ - $ - $ - $ - $ -
465 Electric Plant
466 5" Labor PI-H $ 2,342,467 $ 2,342,467 $ - $ - $ - $ - $ - $ - $ - $ - $ -
467 544l Other _ Kill1407565 1407565
468 Total Account 544 .$ 3,750,031 $ 2,342,467 $ - $ 1,407,565 $ - $ - $ - $ - $ - $ - $ -
469 5451 Miscellaneous Hydraulic Plant PI-H $ 5086571 $ 5086571 $ - $ - $ - $ - $ - $ - $ - $ - $ -
.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
470 Hydraulic Maintenance Expenses $ 11,831,147 $ 10,423,582 $ $ 1,407,565 $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
471 Total HydrauIIcGeneration Expenses $ 51,881,884 $ 46,031,420 $ $ 5,850,474 $ $ $ $ - $ - $ - $
Exhibit No.31
Case No.IPC-E-25-116
R.Maloney,PC
AS Table 5ptl Page 33 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
OPERATION
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
445 Hydraulic Power Generation
446 Operation
447 5351 Supervision&Engineedng _L-535 _j$ 6,200,080 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
448 Water For Power
449 5361 Water For Power/Wcloud Seeding KWH-H $ 3,911,826 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
450 536I Water Lease Kill
451 Total Account 536 ,$ 3,911,826 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
452 537/Hydraulic Expenses .............................................PI-H $ 20,779,167 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
453 Electric Expenses
454 538/Labor PI-H $ 1,778,622 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
455 538/Other KWH-H 531083
456 Total Account 538 .$ 2,309,706 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
457 539/Miscellaneous Expenses PI-H $ 6,543,250 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
458 540/Rents PI-H 306,718
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
459 Hydraulic Operation Expenses $ 40,050,747 $ $ - $ - $ - $ - $ - $ - $ - $ - $
i....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................$...........................................$........................................
461 Maintenance
462 541 I Supervision&Engineering L-541 $ 179,971 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
463 542l Structures PI-H 1,139,923 - - - - - - - - - -
464 5431 Reservoirs,Dams&Waterways PI-H $ 1,674,651 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
465 Electric Plant
466 544/Labor PI-H $ 2,342,467 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
467 544l Other _ Kill1407565
468 Total Account 544 .$ 3,750,031 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
469 545/Miscellaneous Hydraulic Plant PI-H $ 5,086,571 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
470 Hydraulic Maintenance Expenses $ 11,831,147 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
471 TotalHydraulic Ex n 1 1 ota pe ses $ 5,88,884 $ $ - $ - $ - $ - $ - $ - $ - $ - $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 5ptl Page 34 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
OPERATION
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Servlces Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
445 Hydraulic Power Generation
446 Operation
447 5351 Supervision&Engineedng _L-535 _j$ 6,200,080 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
448 Water For Power
449 5361 Water For Power/Wcloud Seeding KWH-H $ 3,911,826 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
450 536I Water Lease Kill
451 Total Account 536 ,$ 3,911,826 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
452 537/Hydraulic Expenses .............................................PI-H $ 20,779,167 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
453 Electric Expenses
454 538/Labor PI-H $ 1,778,622 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
455 538/Other KWH-H 531083
456 Total Account 538 .$ 2,309,706 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
457 539/Miscellaneous Expenses PI-H $ 6,543,250 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
458 540/Rents PI-H 306,718
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
459 Hydraulic Operation Expenses $ 40,050,747 $ $ - $ - $ - $ - $ - $ - $ - $ - $
i....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................$...........................................$........................................
461 Maintenance
462 541 I Supervision&Engineering L-541 $ 179,971 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
463 542l Structures PI-H 1,139,923 - - - - - - - - - -
464 5431 Reservoirs,Dams&Waterways PI-H $ 1,674,651 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
465 Electric Plant
466 544/Labor PI-H $ 2,342,467 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
467 544l Other _ Kill1407565
468 Total Account 544 .$ 3,750,031 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
469 545/Miscellaneous Hydraulic Plant PI-H $ 5,086,571 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
470 Hydraulic Maintenance Expenses $ 11,831,147 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
471 TotalHydraulic Ex n 1 1 ota pe ses $ 5,88,884 $ $ - $ - $ - $ - $ - $ - $ - $ - $
Exhibit No.31
Case No.IPC-E-25-116
R.Maloney,PC
AS Table 5ptl Page 35 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
OPERATION
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
445 Hydraulic Power Generation
446 Operation
447 5351 Supervision&Engineedng _L-535 _j$ 6,200,080 $ - $ - $ - S - $ - $ - $ - $ -
448 Water For Power
449 5361 Water For Power/Wcloud Seeding KWH-H $ 3,911,826 $ - $ - $ - $ - $ - $ - $ - $ -
450 536I Water Lease Kill
451 Total Account 536 ,$ 3,911,826 $ - $ - $ - $ - $ - $ - $ - $ -
452 537/Hydraulic Expenses .............................................PI-H $ 20,779,167 $ - $ - $ - $ - $ - $ - $ - $ -
453 Electric Expenses
454 538/Labor PI-H $ 1,778,622 $ - $ - $ - $ - $ - $ - $ - $ -
455 538/Other KWH-H 531083
456 Total Account 538 .$ 2,309,706 $ - $ - $ - $ - $ - $ - $ - $ -
457 539/Miscellaneous Expenses PI-H $ 6,543,250 $ - $ - $ - $ - $ - $ - $ - $ -
458 540/Rents PI-H 306,718
:.........................................................................................................................................................................................................._i.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................;
459 Hydraulic Operation Expenses $ 40,050,747 $ $ - $ - $ - $ - $ - $ - $
i................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
461 Maintenance
462 541 I Supervision&Engineering L-541 $ 179,971 $ - $ - $ - $ - $ - $ - $ - $ -
463 542l Structures PI-H 1,139,923 - - - - - - - -
464 5431 Reservoirs,Dams&Waterways PI-H $ 1,674,651 $ - $ - $ - $ - $ - $ - $ - $ -
465 Electric Plant
466 544/Labor PI-H $ 2,342,467 $ - $ - $ - $ - $ - $ - $ - $ -
467 544l Other _ Kill1407565
468 Total Account 544 .$ 3,750,031 $ - $ - $ - $ - $ - $ - $ - $ -
469 545/Miscellaneous Hydraulic Plant PI-H $ 5,086,571 $ - $ - $ - $ - $ - $ - $ - $ -
.........................................................................................................................................................................................................._i.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i
470 Hydraulic Maintenance Expenses $ 11,831,147 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
471 TotalHydraulic Ex n 1 1 ota pe ses $ 5,88,884 $ $ - $ - $ - $ - $ - $ - $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 5ptl Page 36 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
OPERATION
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
473 Other Power Generation
474 Operation
475 5461 Supervision&Engineedng L-546 $ 598,169 $ 378,077 $ 220,092 $ - $ - $ - $ - $ - $ - $ - $ -
476 5471 Fuel PI-OS
477 5471 Diesel Fuel KWH-O 11,433 - - 11,433 - - - - - - -
478 547l Other IMH-O 74,715,931 74,715,931
479 Total Account 547 .$ 74,727,364 $ - $ - $ 74,727,364 $ - $ - $ - $ - $ - $ - $ -
480 Generating Expenses
481 5481 Labor PI-OS $ 3,920,183 $ 2,477,779 $ 1,442,404 $ - $ - $ - $ - $ - $ - $ - $ -
482 548l Other KWH-O 2264549 2264549
483 Total Account 548 ,$ 6,184,732 $ 2,477,779 $ 1,442,404 $ 2,264,549 $ - $ - $ - $ - $ - $ - $ -
484 549/Miscellaneous Expenses PI-OS $ 724,257 $ 457,772 $ 266,485 $ - $ - $ - $ - $ - $ - $ - $ -
485 550/Rents PI-OS
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
486 Other Power Oper Expenses $ 82,234,522 $ 3,313,627 $ 1,928,981 $ 76,991,913 $ $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
488 Maintenance
489 551/Supervision&Engineedng L-551 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
490 552/Structures PI-OS $ 100,473 $ 63,504 $ 36,968 $ - $ - $ - $ - $ - $ - $ - $ -
491 Generating&Electric Plant
492 553/Labor PI-OS $ 63,825 $ 40,341 $ 23,484 $ - $ - $ - $ - $ - $ - $ - $ -
493 553/Other _ KWH-O 44486 44486
494 Total Account 553 .$ 108,311 $ 40,341 $ 23,484 $ 44,486 $ - $ - $ - $ - $ - $ - $ -
495 554/Miscellaneous Expenses PI-OS $ 3122 540 $ 1,973,623 $ 1,148,917 $ - $ - $ - $ - $ - $ - $ - $ -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
496 Other Power Malnt Expenses $ 3,331,323 $ 2,077,468 $ 1,209,369 $ 44,486 $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
497 Total OtherPower GenerationExD $ 85,565,845 $ 5,381,086 $ 3,138,350 $ 77,036,389 $ $ $ $
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 5pt1 Page 37 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
OPERATION
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
473 Other Power Generation
474 Operation
475 5461 Supervision&Engineering L-546 $ 598,169 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
476 5471 Fuel PI-OS
477 5471 Diesel Fuel KWH-O 11,433 - - - - - - - - - -
478 547l Other IMH-O 74715931
479 Total Account 547 .$ 74,727,364 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
480 Generating Expenses
481 5481 Labor PI-OS $ 3,920,183 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
482 548l Other KWH-O 2264549
483 Total Account 548 ,$ 6,184,732 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
484 549/Miscellaneous Expenses PI-OS $ 724,257 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
485 550/Rents PI-OS
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
486 Other Power Oper Expenses $ 82,234,522 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
488 Maintenance
489 551/Supervision&Engineering L-551 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
490 552/Structures PI-OS $ 100,473 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
491 Generating&Electric Plant
492 553/Labor PI-OS $ 63,825 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
493 553/Other _ KWH-O 44486
494 Total Account 553 .$ 108,311 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
495 554/Miscellaneous Expenses PI-OS $ 3122 540 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
496 Other Power Malnt Expenses $ 3,331,323 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
497 Total OtherPower GenerationExp $ 85,565,84 5 $ $ $ $ $ $ $ $ - $ - $
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 5ptl Page 38 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
OPERATION
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
473 Other Power Generation
474 Operation
475 5461 Supervision&Engineering L-546 $ 598,169 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
476 5471 Fuel PI-OS
477 5471 Diesel Fuel KWH-O 11,433 - - - - - - - - - -
478 547l Other IMH-O 74715931
479 Total Account 547 .$ 74,727,364 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
480 Generating Expenses
481 5481 Labor PI-OS $ 3,920,183 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
482 548l Other KWH-O 2264549
483 Total Account 548 ,$ 6,184,732 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
484 549/Miscellaneous Expenses PI-OS $ 724,257 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
485 550/Rents PI-OS
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
486 Other Power Oper Expenses $ 82,234,522 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
488 Maintenance
489 551/Supervision&Engineering L-551 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
490 552/Structures PI-OS $ 100,473 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
491 Generating&Electric Plant
492 553/Labor PI-OS $ 63,825 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
493 553/Other _ KWH-O 44486
494 Total Account 553 .$ 108,311 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
495 554/Miscellaneous Expenses PI-OS $ 3122 540 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
496 Other Power Maint Expenses $ 3,331,323 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
497 Total OtherPower GenerationExp $ 85,565,84 5 $ $ $ $ $ $ $ $ - $ - $
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 5ptl Page 39 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
OPERATION
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertlsing Other Demand Energy Customer Revenue Other Rev Transfer
473 Other Power Generation
474 Operation
475 5461 Supervision&Engineering L-546 $ 598,169 $ - $ - $ - $ - $ - $ - $ - $ -
476 5471 Fuel PI-OS
477 5471 Diesel Fuel KWH-O 11,433 - - - - - - - -
478 547l Other IMH-O 74715931
479 Total Account 547 .$ 74,727,364 $ - $ - $ - $ - $ - $ - $ - $ -
480 Generating Expenses
481 5481 Labor PI-OS $ 3,920,183 $ - $ - $ - $ - $ - $ - $ - $ -
482 548l Other KWH-O 2264549
483 Total Account 548 ,$ 6,184,732 $ - $ - $ - $ - $ - $ - $ - $ -
484 549/Miscellaneous Expenses PI-OS $ 724,257 $ - $ - $ - $ - $ - $ - $ - $ -
485 550/Rents PI-OS
...........................................................................................................................................................................................................i.............................................:...................................................................................................................................................................................................................................................................................................................................................................................................................................,
i
486 Other Power Oper Expenses $ 82,234,522 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
488 Maintenance
489 551/Supervision&Engineering L-551 $ - $ - $ - $ - $ - $ - $ - $ - $ -
490 552/Structures PI-OS $ 100,473 $ - $ - $ - $ - $ - $ - $ - $ -
491 Generating&Electric Plant
492 553/Labor PI-OS $ 63,825 $ - $ - $ - $ - $ - $ - $ - $ -
493 553/Other _ KWH-O 44486
494 Total Account 553 .$ 108,311 $ - $ - $ - $ - $ - $ - $ - $ -
495 554/Miscellaneous Expenses PI-OS $ 3122 540 $ - $ - $ - $ - $ - $ - $ - $ -
...........................................................................................................................................................................................................i..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
496 Other Power Malnt Expenses $ 3,331,323 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
497 Total OtherPower GenerationExp $ 85,565,84 5 $ $ $ $ $ $ $ $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 5ptl Page 40 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
OPERATION
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
499 Other Power Supply Expense
500 Purchased Power
501 555.01 Power Expense PP-KWH $ 154,740,803 $ - $ - $ 154,740,803 $ - $ - $ - $ - $ - $ - $ -
502 555.0 Other PP-KWH - - - - - - - - - - -
503 555.0 Transmission Losses PP-KWH - - - - - - - - - - -
504 555.0l Demand Response Incentive - _PI.O 9342758 - 9342758 - - - - - - - -
505 Total 555.0/Purchased Power $ 164,083,561 $ - $ 9,342,758 $ 154,740,803 $ - $ - $ - $ - $ - $ - $ -
506 555.1ICogeneration&Small Power Prod PP-KWH $ 217354750 $ - $ - $ 217354750 $ - $ - $ - $ - $ - $ - $ -
507 555l Total - $ 381,438,312 $ - $ 9,342,758 $ 372,095,554 $ - $ - $ - $ - $ - $ - $
508 556/Load Control&Dispatching Expenses PP-KW $ 84 $ 75 $ 9 $ - $ - $ - $ - $ - $ - $ - $ -
509 Other Expenses
510 557/Pce/Epc Accounts NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
511 557/Oregon Power Cost-Related Expenses NONE - - - - - - - - - - -
512 557/Other PISHO 7,415,248 6,781,873 633,376 - - - - - - - -
513 557/Bridger Gasp Adj ___PIS________________ - - - - - - - - - - -
514 557/Total .i$ 7,415,248 $ 6,781,873 $ 633,376 $ - $ - $ - $ - $ - $ - $ - $
515 Total Other Power Supply Expenses $ 388,853,644 $ 6,781,948 $ 9,976,143 $ 372,095,554
$ $ $ $ $ $ $
517 Total Production Expenses $ 657,290,424 $ 68104 783 $ 13114 493 $ 576,071,147
$ $ $ $ $ $ $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
519 Transmission Expenses
520 Operation
521 5601 Supervision&Engineedng L-560 $ 2,791,965 $ - $ - $ - $ - $ 2,791,963 $ - $ 2 $ - $ - $ -
522 561/Load Dispatching T-PLT 5,051,092 - - - - 5,051,088 - 4 - - -
523 562/Station Expenses T-353 2,578,863 - - - - 2,578,863 - - - - -
524 563/Overhead Line Expenses T-354.356 1,225,784 - - - - 1,225,782 - 2 - - -
525 565/Transmission Of Electricity By Others KWH-T 12,426,528 - - 12,426,528 - - - - - - -
526 566/Miscellaneous Expenses T-PLT - - - - - - - - - - -
527 567/Rents T-354.359 4,354,117 4,354,111 6
:..........................................................................................................................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
528 Total Transmission Operation $ 28,428,348 $ $ - $ 12,426,528 $ $ 16,001,807 $ $ 13 $ - $ - $
........................................................
530 Maintenance
531 568/Supervision&Engineedng L-568 $ 463,588 $ - $ - $ - $ - $ 463,588 $ - $ 0 $ - $ - $ -
532 569/Structures T-352 1,697,319 - - - - 1,697,319 - - - - -
533 570/Station Equipment T-353 3,186,610 - - - - 3,186,610 - - - - -
534 571/Overhead Lines T-354.356 8,704,645 - - - - 8,704,632 - 12 - - -
535 573/Miscellaneous Plant T-PLT 759 759 0
............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
536 Total Transmission Maintenance $ 14,052,921 $ $ - $ - $ - $ 14,052,908 $ $ 12 $ - $ - $
........................................................
538 Total Transmission Expenses 42 481 269 12 426 528 30 054 715 25
P $ $ $ - $ $ $ $ $ $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table Spit Page 41 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
OPERATION
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
499 Other Power Supply Expense
500 Purchased Power
501 555.01 Power Expense PP-KWH $ 154,740,803 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
502 555.0 Other PP-KWH - - - - - - - - - - -
503 555.0 Transmission Losses PP-KWH - - - - - - - - - - -
504 555.0l Demand Response Incentive _PI.O 9342758 - - - - - - - - - -
505 Total 555.0/Purchased Power $ 164,083,561 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
506 555.1 I Cogeneration&Small Power Prod PP-K1NH $ 217,354,750 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
507 5551 Total i.............................................:$ 381,438,312 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
508 556/Load Control&Dispatching Expenses PP-KW $ 84 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
509 Other Expenses
510 557/Pca/Epc Accounts NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
511 557/Oregon Power Cost-Related Expenses NONE - - - - - - - - - - -
512 557/Other PI-SHO 7,415,248 - - - - - - - - - -
513 557/Bridger Gaap Adj y................_PI ..........
514 557/Total .i$ 7,415,248 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
515 Total Other Power Supply Expenses $ 388,853,644
$ $ $ $ $ $ $ $ $ $
517 Total Production Expenses $ 657,290,424
$ $ $ $ $ $ $ $ $ $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
519 Transmission Expenses
520 Operation
521 5601 Supervision&Engineedng L-560 $ 2,791,965 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
522 561/Load Dispatching T-PLT 5,051,092 - - - - - - - - - -
523 562/Station Expenses T-353 2,578,863 - - - - - - - - - -
524 563/Overhead Line Expenses T-354.356 1,225,784 - - - - - - - - - -
525 565/Transmission Of Electricity By Others KWH-T 12,426,528 - - - - - - - - - -
526 566/Miscellaneous Expenses T-PLT - - - - - - - - - - -
527 567/Rents T-354.358 4,354,117
:..........................................................................................................................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
528 Total Transmission Operation $ 28,428,348 $ $ - $ - $ - $ - $ - $ - $ - $ - $
.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'...
530 Maintenance
531 5681 Supervision&Engineedng L-568 $ 463,588 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
532 569/Structures T-352 1,697,319 - - - - - - - - - -
533 570/Station Equipment T-353 3,186,610 - - - - - - - - - -
534 571/Overhead Lines T-354.356 8,704,645 - - - - - - - - - -
535 573/Miscellaneous Plant T-PLT 759
............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
536 Total Transmission Maintenance $ 14,052,921 $ $ - $ - $ - $ - $ - $ - $ - $ - $
........................................................
538
. Total Transmission Expenses $ 42481269 $ $ $ $ $ $ $ $
....................................................... .... ....................................-........$.......................................-........$..
.........................................
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table Spit Page 42 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
OPERATION
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
499 Other Power Supply Expense
500 Purchased Power
501 555.01 Power Expense PP-KWH $ 154,740,803 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
502 555.0 Other PP-KWH - - - - - - - - - - -
503 555.0 Transmission Losses PP-KWH - - - - - - - - - - -
504 555.0l Demand Response Incentive _PI.O 9342758 - - - - - - - - - -
505 Total 555.0/Purchased Power $ 164,083,561 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
506 555.1 I Cogeneration&Small Power Prod PP-KWH $ 217,354,750 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
507 5551 Total i.............................................:$ 381,438,312 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
508 556/Load Control&Dispatching Expenses PP-KW $ 84 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
509 Other Expenses
510 557/Pca I Epc Accounts NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
511 557/Oregon Power Cost-Related Expenses NONE - - - - - - - - - - -
512 557/Other PI-SHO 7,415,248 - - - - - - - - - -
513 557/Bridger Gasp Adj y................_PI ..........
514 557/Total .i$ 7,415,248 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
515 Total Other Power Supply Expenses $ 388,853,644
$ $ $ $ $ $ $ $ $ $
517 Total Production Expenses $ 657,290,424
$ $ $ $ $ $ $ $ $ $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
519 Transmission Expenses
520 Operation
521 5601 Supervision&Engineedng L-560 $ 2,791,965 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
522 561/Load Dispatching T-PLT 5,051,092 - - - - - - - - - -
523 562/Station Expenses T-353 2,578,863 - - - - - - - - - -
524 563/Overhead Line Expenses T-354.356 1,225,784 - - - - - - - - - -
525 565/Transmission Of Electricity By Others KWH-T 12,426,528 - - - - - - - - - -
526 566/Miscellaneous Expenses T-PLT - - - - - - - - - - -
527 567/Rents T-354.358 4,354,117
:..........................................................................................................................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
528 Total Transmission Operation $ 28,428,348 $ $ - $ - $ - $ - $ - $ - $ - $ - $
.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'...
530 Maintenance
531 5681 Supervision&Engineedng L-568 $ 463,588 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
532 569/Structures T-352 1,697,319 - - - - - - - - - -
533 570/Station Equipment T-353 3,186,610 - - - - - - - - - -
534 571/Overhead Lines T-354.356 8,704,645 - - - - - - - - - -
535 573/Miscellaneous Plant T-PLT 759
............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
536 Total Transmission Maintenance $ 14,052,921 $ $ - $ - $ - $ - $ - $ - $ - $ - $
.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'...
538
. Total Transmission Expenses $ 42481269 $ $ $ $ $ $ $ $
....................................................... .... ....................................-........$.......................................-........$..
.........................................
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table Spit Page 43 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
OPERATION
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
499 Other Power Supply Expense
500 Purchased Power
501 555.0 l Power Expense PP-KWH $ 154,740,803 $ - $ - $ - S - $ - $ - $ - $ -
502 555.0 Other PP-KWH - - - - - - - - -
503 555.0 Transmission Losses PP-KWH - - - - - - - - -
504 555.0l Demand Response Incentive _PI.O 9342758 - - - - - - - -
505 Total 555.0/Purchased Power $ 164,083,561 $ - $ - $ - $ - $ - $ - $ - $ -
506 555.1 I Cogeneration&Small Power Prod PP-KWH $ 217,354,750 $ - $ - $ - $ - $ - $ - $ - $ -
507 5551 Total i.............................................:$ 381,438,312 $ - $ - $ - $ - $ - $ - $ - $
508 556/Load Control&Dispatching Expenses PP-KW $ 84 $ - $ - $ - $ - $ - $ - $ - $ -
509 Other Expenses
510 557/Pca/Epc Accounts NONE $ - $ - $ - $ - $ - $ - $ - $ - $ -
511 557/Oregon Power Cost-Related Expenses NONE - - - - - - - - -
512 557/Other PI-SHO 7,415,248 - - - - - - - -
513 557/Bridger Gaap Adj y................_PI ..........
514 557/Total .i$ 7,415,248 $ - $ - $ - $ - $ - $ - $ - $
515 Total Other Power Supply Expenses $ 388,853,644
$ $ $ $ $ $ $ $
517
. Total Production Expenses $ 657290 424
$ $ $ $ $ $ $ $
.......................................................
............
519 Transmission Expenses
520 Operation
521 5601 Supervision&Engineedng L-560 $ 2,791,965 $ - $ - $ - $ - $ - $ - $ - $ -
522 561/Load Dispatching T-PLT 5,051,092 - - - - - - - -
523 562/Station Expenses T-353 2,578,863 - - - - - - - -
524 563/Overhead Line Expenses T-354.356 1,225,784 - - - - - - - -
525 565/Transmission Of Electricity By Others KWH-T 12,426,528 - - - - - - - -
526 566/Miscellaneous Expenses T-PLT - - - - - - - - -
527 567/Rents T-354.358 4,354,117
:..........................................................................................................................................................................................................._............................................._...................................................................................................................................................................................................................................................................................................................................................................................................................................;
528 Total Transmission Operation $ 28,428,348 $ $ - $ - $ - $ - $ - $ - $
530 Maintenance
531 5681 Supervision&Engineedng L-568 $ 463,588 $ - $ - $ - $ - $ - $ - $ - $ -
532 569/Structures T-352 1,697,319 - - - - - - - -
533 570/Station Equipment T-353 3,186,610 - - - - - - - -
534 571/Overhead Lines T-354.356 8,704,645 - - - - - - - -
535 573/Miscellaneous Plant T-PLT 759
..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................:
536 Total Transmission Maintenance ; 14,052,921 $ $ - $ - $ - $ - $ - $ - $
538
. Total Transmission Expenses $ 42481269 $ $ $ $ $ $ $ - $
....................................................... .... .........................................
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table Spit Page 44 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
OPERATION
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
540 Regional Market Expenses
541 Operation
542 575/OperTmns Mkt Admin-Eim T-100 $ 531477 $ - $ - $ - $ - $ 531477 $ - $ - $ - $ - $ -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
544 Total Regional Market Expenses $ 531,477 $ - $ - $ - $ - $ 531,477 $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
546 Energy Storage Expenses
547 Operation
548 577/Energy Storage Operation PIS $ 20,710,699 $ 20,710,699 $ - $ - $ - $ - $ - $ - $ - $ - $ -
:.........................................................................................................................................................................................................._!...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
549 Total Energy Storage Operation Expenses ; 20,710,699 $ 20,710,699 $ • $ - $ - $ - $ - $ - $ - $ - $
550 Maintenance
551 578/Energy Storage Maintenance PIS $ 1,798,388 $ 1,798,388 $ - $ - $ - $ - $ - $ - $ - $ - $ -
:.........................................................................................................................................................................................................._!...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
552 Total Energy Storage Maintenance Expenses ; 1,798,388 $ 1,798,388 $ - $ - $ - $ - $ - $ - $ - $ - $
554 Total Energy Storage Expenses ; 22509 086 ; 22509 086 ; ; ; ; ; ; ; ; ;
557 Distribution Expenses
558 Operation
559 580/Supervision&Engineedng L-580 $ 4,896,243 $ - $ - $ - $ - $ - $ - $ - $ 601,774 $ 34,791 $ -
560 581/Load Dispatching D3601 6,027,170 - - - - - - - 1,210,114 69,685 -
561 582/Station Expenses D362 1,920,714 - - - - - - - 1,815,148 105,566 -
562 583/Overhead Line Expenses D-364.365 6,409,489 - - - - - - - - - -
563 584/Underground Line Expenses D-366.367 5,978,216 - - - - - - - - - -
564 585/Street Lighting&Signal Systems CUSTINST 1 186 - - - - - - - - - -
565 586/Meter Expenses METER 6,891,692 - - - - - - - - - -
566 587/Customer Installations Expense CUSTINST 1,218,238 - - - - - - - - - -
567 588/Miscellaneous Expenses D3601 4,303,885 - - - - - - - 864,119 49,761 -
568 589/Rents D3601 384 220 77 142 4 442
:.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
569 Total Distribution Operation ; 38,030,053 ; ; - ; - ; - ; - ; - ; - ; 4,568,298 $ 264,245 $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
571 Maintenance
572 5901 Supervision&Engineedng L-590 $ 8,951 $ - $ - $ - $ - $ - $ - $ - $ 2,575 $ 150 $ -
573 591 I Structures D361 - - - - - - - - - - -
574 5921 Station Equipment D362 5,262,945 - - - - - - - 4,973,683 289,262 -
575 5931 Overhead Lines D-364.365 48,771,887 - - - - - - - - - -
576 5941 Underground Lines D-366.367 1 984,151 - - - - - - - - - -
577 595/Line Transformers D368 57,637 - - - - - - - - - -
578 596/Street Lighting&Signal Systems STLIGHT 195,540 - - - - - - - - - -
579 597/voters METER 1,025,203 - - - - - - - - - -
580 598/Miscellaneous Plant CUSTINST 215,332
i
581 Total Distribution Maintenance ; 56,521,647 ; ; - ; - ; - ; - ; - ; - ; 4,976,258 $ 289,412 $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
582 Total Distribution Expenses 94,551,699 9 544 556 553,656
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 5pt1 Page 45 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
OPERATION
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
540 Regional Market Expenses
541 Operation
542 575/OperTrans Mkt Admin-Eim T-100 $ 531477 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
544 Total Regional Market Expenses $ 531,477 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
546 Energy Storage Expenses
547 Operation
548 577/Energy Storage Operation PIS $ 20,710,699 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
:.........................................................................................................................................................................................................._!...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
549 Total Energy Storage Operation Expenses $ 20,710,699 $ $ - $ - $ - $ - $ - $ - $ - $ - $
550 Maintenance
551 578/Energy Storage Maintenance PIS $ 1,798,388 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
:.........................................................................................................................................................................................................._!...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
552 Total Energy Storage Maintenance Expenses ; 1,798,388 $ $ - $ - $ - $ - $ - $ - $ - $ - $
554 Total Energy Storage Expenses ; 22509 086 ; ; ; ; ; ; ; ; ; ;
557 Distribution Expenses
558 Operation
559 580/Supervision&Engineering L-580 $ 4,896,243 $ 1,280,740 $ 656,973 $ 93,890 $ 48,162 $ 25,144 $ 273,037 $ 140,058 $ 63,162 $ 69,250 $ 35,523
560 581/Load Dispatching D3601 6,027,170 1,395,461 715,821 313,948 161,044 84,076 912,984 468,328 88,477 67,509 34,630
561 582/Station Expenses D362 1,920,714 - - - - - - - - - -
562 583/Overhead Line Expenses D-364.365 6,409,489 3,935,579 2,018,809 - - - - - 37,248 276,181 141,671
563 584/Underground Line Expenses D-366.367 5,978,216 3,569,203 1,830,871 - - - - - 459,466 78,439 40,236
564 585/Street Lighting&Signal Systems CUSTINST 1 186 - - - - - - - - - -
565 586/Meter Expenses METER 6,891,692 - - - - - - - - - -
566 587/Customer Installations Expense CUSTINST 1,218,238 - - - - - - - - - -
567 588/Miscellaneous Expenses D3601 4,303,885 996,472 511,154 224,184 114,998 60,037 651,944 334,424 63,179 48,207 24,728
568 589/Rents D3601 384,220 88,958 45,632 20,014 10,266 5,360 58,201 29,855 5,640 4,304 2,208
i
569 Total Distribution Operation ; 38,030,053 $ 11,266,413 $ 5,779,261 $ 652,036 $ 334,471 $ 174,617 $ 1,896,166 $ 972,664 $ 717,173 $ 543,890 $ 278,996
571 Maintenance
572 5901 Supervision&Engineering L-590 $ 8,951 $ 3,319 $ 1,702 $ 9 $ 4 $ 2 $ 25 $ 13 $ 52 $ 224 $ 115
573 591 I Structures D361 - - - - - - - - - - -
574 5921 Station Equipment D362 5,262,945 - - - - - - - - - -
575 5931 Overhead Lines D-364.365 48,771,887 29,947,101 15,361,776 - - - - - 283,434 2,101,555 1,078,021
576 5941 Underground Lines D-366.367 1 984,151 587,572 301,403 - - - - - 75,639 12,913 6,624
577 595/Line Transformers D368 57,637 - - 9,326 4,784 2,497 27,119 13,911 - - -
578 596/Street Lighting&Signal Systems STLIGHT 195,540 - - - - - - - - - -
579 597/Meters METER 1,025,203 - - - - - - - - - -
580 598/Miscellaneous Plant CUSTINST 215,332
r.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
581 Total Distribution Maintenance ; 56,521,647 ; 30,537,892 ; 15,664,882 ; 9,334 ; 4,788 ; 2,500 ; 27,144 ; 13,924 ; 359,125 ; 2,114,682 ; 1,084,760
582 Total Distribution Expenses 94 551 699 41 804 405 21 444142 661 370 339 259 177116 1 923 311 986 588 1 076 288 2 658 582 1,363,756
i pe ; ; ; ; ; ; ; ; ; ; ;
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 5ptl Page 46 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
OPERATION
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
540 Regional Market Expenses
541 Operation
542 575/OperTrans Mkt Admin-Eim T-100 $ 531477 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
544 Total Regional Market Expenses $ 531,477 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
546 Energy Storage Expenses
547 Operation
548 577/Energy Storage Operation PIS $ 20,710,699 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
:.........................................................................................................................................................................................................._!...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
549 Total Energy Storage Operation Expenses $ 20,710,699 $ $ - $ - $ - $ - $ - $ - $ - $ - $
550 Maintenance
551 578/Energy Storage Maintenance PIS $ 1,798,388 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
:.........................................................................................................................................................................................................._!...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
552 Total Energy Storage Maintenance Expenses ; 1,798,388 $ $ - $ - $ - $ - $ - $ - $ - $ - $
554 Total Energy Storage Expenses ; 22509 086 ; ; ; ; ; ; ; ; ; ;
557 Distribution Expenses
558 Operation
559 580/Supervision&Engineering L-580 $ 4,896,243 $ 51,931 $ 1,296,798 $ 4,697 $ 220,313 $ - $ - $ - $ - $ - $ -
560 581/Load Dispatching D3601 6,027,170 173,648 303,234 15,706 12,505 - - - - - -
561 582/Station Expenses D362 1,920,714 - - - - - - - - - -
562 583/Overhead Line Expenses D-364.365 6,409,489 - - - - - - - - - -
563 584/Underground Line Expenses D-366.367 5,978,216 - - - - - - - - - -
564 585/Street Lighting&Signal Systems CUSTINST 1 186 - - - 186 - - - - - -
565 586/Meter Expenses METER 6,891,692 - 6,891,692 - - - - - - - -
566 587/Customer Installations Expense CUSTINST 1,218,238 - - - 1,218,238 - - - - - -
567 588/Miscellaneous Expenses D3601 4,303,885 123,999 216,534 11,215 8,930 - - - - - -
568 589/Rents D3601 384,220 11,070 19,331 1,001 797
:.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
569 Total Distribution Operation ; 38,030,053 $ 360,647 $ 8,727,589 $ 32,620 $ 1,460,970 $ - $ - $ - $ - $ - $
571 Maintenance
572 5901 Supervision&Engineedng L-590 $ 8,951 $ 3 $ 687 $ 70 $ 0 $ - $ - $ - $ - $ - $ -
573 591 I Structures D361 - - - - - - - - - - -
574 5921 Station Equipment D362 5,262,945 - - - - - - - - - -
575 5931 Overhead Lines D-364.365 48,771,887 - - - - - - - - - -
576 5941 Underground Lines D-366.367 1 984,151 - - - - - - - - - -
577 595/Line Transformers D368 57,637 - - - - - - - - - -
578 596/Street Lighting&Signal Systems STLIGHT 195,540 - - 195,540 - - - - - - -
579 597/Meters METER 1,025,203 - 1,025,203 - - - - - - - -
580 598/Miscellaneous Plant CUSTINST 215332 215332
r.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
581 Total Distribution Maintenance ; 56,521,647 ; 3 ; 1,025,880 ; 195,610 ; 215,332 ; - ; - ; - ; - ; - ;
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
582 Total Distribution Expenses 94 551 699 360 650 9,753,479 228 229 1 676 301 pe ; ; ; ; ; ; - ; - ; - ; - ; - ;
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,IPC
AS Table 5ptl Page 47 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
OPERATION
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
540 Regional Market Expenses
541 Operation
542 575/OperTrans Mkt Admin-Eim T-100 $ 531477 $ - $ - $ - $ - $ - $ - $ - $ -
...........................................................................................................................................................................................................i..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
544 Total Regional Market Expenses $ 531,477 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
546 Energy Storage Expenses
547 Operation
548 577/Energy Storage Operation PIS $ 20,710,699 $ - $ - $ - $ - $ - $ - $
:.........................................................................................................................................................................................................._!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................;
i
549 Total Energy Storage Operation Expenses $ 20,710,699 $ $ - $ - $ - $ - $ - $ - $
550 Maintenance
551 578/Energy Storage Maintenance PIS $ 1,798,388 $ - $ - $ - $ - $ - $ - $
:.........................................................................................................................................................................................................._!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................;
i
552 Total Energy Storage Maintenance Expenses $ 1,798,388 $ $ - $ - $ - $ - $ - $ - $
554 Total Energy Storage Expenses $ 22509 086 $ $ $ $ $ $ $ $
557 Distribution Expenses
558 Operation
559 580/Supervision&Engineedng L-580 $ 4,896,243 $ - $ - $ - $ - $ - $ - $ - $ -
560 581/Load Dispatching D3601 6,027,170 - - - - - - - -
561 582/Station Expenses D362 1,920,714 - - - - - - - -
562 583/Overhead Line Expenses D-364.365 6,409,489 - - - - - - - -
563 584/Underground Line Expenses D-366.367 5,978,216 - - - - - - - -
564 585/Street Lighting&Signal Systems CUSTINST 1 186 - - - - - - - -
565 586/Meter Expenses METER 6,891,692 - - - - - - - -
566 587/Customer Installations Expense CUSTINST 1,218,238 - - - - - - - -
567 588/Miscellaneous Expenses D3601 4,303,885 - - - - - - - -
568 589/Rents D3601 384,220
:.........................................................................................................................................................................................................._!.............................................!...................................................................................................................................................................................................................................................................................................................................................................................................................................;
i
569 Total Distribution Operation $ 38,030,053 $ • $ - $ - $ - $ - $ - $ - $
571 Maintenance
572 5901 Supervision&Engineedng L-590 $ 8,951 $ - $ - $ - $ - $ - $ - $ - $ -
573 591 I Structures D361 - - - - - - - - -
574 5921 Station Equipment D362 5,262,945 - - - - - - - -
575 5931 Overhead Lines D-364.365 48,771,887 - - - - - - - -
576 5941 Underground Lines D-366.367 1 984,151 - - - - - - - -
577 595/Line Transformers D368 57,637 - - - - - - - -
578 596/Street Lighting&Signal Systems STLIGHT 195,540 - - - - - - - -
579 597/Meters METER 1,025,203 - - - - - - - -
580 598/Miscellaneous Plant CUSTINST 215,332
.....................
i
581 Total Distribution Maintenance $ 56,521,647 $ $ - $ - $ - $ - $ - $ - $
582
. Total Distribution Expenses $ 94551699 $ $ $ $ $ $ $ $
....................................................... .... .........................................
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,IPC
AS Table 5pt1 Page 48 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
OPERATION
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
584 Customer Accounting Expenses
585 901/Supervision L-901 $ 911,869 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>............... ..............
586 902/Meter Reading ..........._M-READ............ 1,884,799 - - - - - - - - - -
587 903/Customer Records&Collections C-RECORD 17,267,090 - - - - - - - - - -
588 904/Uncollectible Accounts LIAR 4,304,018 - - - - - - - - - -
589 905/Mist Ex enses D-902-904 10 - -
.................................................................................E?.......................................................................................................................i..................................................................................................................................................................................-.............................................-.............................................-.............................................-.............................................-............................................................................................-.............................................-.................................................
590 i Total Customer Accountin.ExP....................................................... . nse..s..............................................................................................................E............2...4...,..3...6..7...,..7..8...7.........E....................................-.......E.....................................-.......E.....................................-.......E....................................-........E....................................-.......E.....................................-.......E.....................................-.......E....................................-........E....................................-.......E
........................................
592 Customer Services&Information Expenses
593 907/Supervision ________________L-907_______________ $ 1,192,192 $ 25,695 $ - $ - $ - $ - $ - $ - $ - $ - $ -
594 Customer Assistance
595 908/Energy Efficiency Programs PI-H $ 219,623 $ 219,623 $ - $ - $ - $ - $ - $ - $ - $ - $ -
596 908/Customer Assistance C-ASSIST 9,970,253
597 Total Account 908 •$ 10,189,875 $ 219,623 $ - $ - $ - $ - $ - $ - $ - $ - $ -
598 909/Information&Instructional C-ASSIST $ 332,225 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
599 910/Miscellaneous Expenses............................................. ........... ...........D-908-90 9 ....y
.......................7...3...8...,.0...8...1 ..........................1...5...,.4..0...6
....................60.....................912/Demo.And.Sellin.ExPenses.................................. i................ONE...............) - .-.........................................._ .. ...... ....... .......-..............................................-...............................................-................................................-.............................................--.............................................--.............................................--.............................................--.............................................-
...
601 Total Cus Sam&Inforatn Expenses 260,724
....................................................... .........................................E.....................................-.......E........................................-.......E.......................................-........E.......................................-........E.......................................-.......E........................................-.......E.......................................-........E.......................................-........E..
....................................
603 Administrative&General Expenses
604 920/Administrative&General Salaries4.LABOR i$ 91,575,465 $ 37,866,854 $ 1,858,644 $ - $ - $ 9,417,062 $ - $ 5 $ 4,424,405 $ 256,555 $ -
605 921/Offce Supplies LABOR 17,858,344 7,384,503 362,459 - - 1,836,443 - 1 862,813 50,031 -
606 922/Admin&General Expenses Transferred-Cr LABOR (47,572,964) (19,671,628) (965,556) - - (4,892,113) - (2) (2,298,454) (133,279) -
607 923/Outside Services _LABOR $ 10,257,496 $ 4,241,519 $ 208,189 $ - $ - $ 1,054,818 $ - $ 1 $ 495,584 $ 28,737 $ -
608 Property Insurance
609 924/Production-Steam PI-S $ 485,036 $ 485,036 $ - $ - $ - $ - $ - $ - $ - $ - $
610 924/All Risk&Miscellaneous P110P-L20 1 7,198,283 2,360,499 253,422 1,753,263 1 568,418 32,733
611 Total Account 924 •$ 7,683,319 $ 2,845,535 $ 253,422 $ - $ - $ 1,753,263 $ - $ 1 $ 568,418 $ 32,733 $ -
612 925/Injuries&Damages LABOR $ 18,053,319 $ 7,465,126 $ 366,416 $ - $ - $ 1,856,493 $ - $ 1 $ 872,233 $ 50,578 $ -
613 926/Employee Pensions&Benefits LABOR 48,370,863 20,001,563 981,750 - - 4,974,164 - 2 2,337,004 135,515 -
>..... ..... .... .....;
614 926/Employee Pensions&Benefits-Oregon _LABOR
615 926/Employee Pensions&Benefits-Idaho LABOR 35,182,378 14,548,067 714,073 - - 3,617,941 - 2 1,699,812 98,566 -
616 926/Employee Pensions&Benefits-Capitalized Oregon LABOR - - - - - - - - - - -
617 9271 Franchise Requirements P101 P______________ $
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,IPC
AS Table 5pt2 Page 49 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
OPERATION
Distribution Function Distrlbutlt
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
584 Customer Accounting Expenses
585 901/Supervision L-901 $ 911,869 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>............... ..............
586 902/Meter Reading ..........._M-READ............ 1,884,799 - - - - - - - - - -
587 903/Customer Records&Collections C-RECORD 17,267,090 - - - - - - - - - -
588 904/Uncollectible Accounts LIAR 4,304,018 - - - - - - - - - -
589 905/Mist Ex enses D-902-904 10 - -
.................................................................................E?.......................................................................................................................i..................................................................................................................................................................................-.............................................-.............................................-.............................................-.............................................-............................................................................................-.............................................-.................................................
590 i Total Customer Accountin.ExP....................................................... . nse..s..............................................................................................................E............2...4...,..3...6..7...,..7..8...7.........E....................................-.......E.....................................-.......E.....................................-.......E....................................-........E....................................-.......E.....................................-.......E.....................................-.......E....................................-........E....................................-.......E
........................................
592 Customer Services&Information Expenses
593 907/Supervision ________________L-907_______________ $ 1,192,192 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
594 Customer Assistance
595 908/Energy Efficiency Programs PI-H $ 219,623 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
596 9081 Customer Assistance C-ASSIST 9.970.253
597 Total Account 908 •$ 10,189,875 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
598 909/Information&Instructional C-ASSIST $ 332,225 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
599 910/Miscellaneous Expenses............................................. ........... ...........D-908-90 9 .....
.......................7...3...8...,.0...8...1
....................60.....................912/Demo.And.Sellin.ExPee.................................. i................ONE...............) -
.........................................._ .. .............................................--.......................................................................................................................................................................................................................................................................................................................................................................................................................................
601 Total Cust Sam&Informatn Ex enses E 12,452,372 E - E - E - E - E - E - E - E - E - E
................................................................................................................................P......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-...
603 Administrative&General Expenses
604 920/Administrative&General Salaries4.LABOR i$ 91,575,465 $ 7,530,421 $ 3,862,832 $ 347,213 $ 178,107 $ 92,984 $ 1,009,718 $ 517,949 $ 274,256 $ 446,420 $ 228,997
605 921/Offce Supplies LABOR 17,858,344 1,468,525 753,300 67,711 34,733 18,133 196,908 101,006 53,483 87,057 44,657
606 922/Admin&General Expenses Transferred-Cr LABOR (47,572,964) (3,912,013) (2,006,721) (180,375) (92,526) (48,305) (524,543) (269,072) (142,475) (231,913) (118,963)
607 923/Outside Services _LABOR $ 10,257,496 $ 843,493 $ 432,681 $ 38,892 $ 19,950 $ 10,415 $ 113,100 $ 58,016 $ 30,720 $ 50,004 $ 25,650
608 Property Insurance
609 924/Production-Steam .................._PIS..................$
; 485,036 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
610 924/All Risk&Miscellaneous P110P-L20 1 7,198,283 655,480 336,237 147,469 75,646 39,492 428,849 219,984 41,560 31,710 16,266
611 Total Account 924 •$ 7,683,319 $ 655,480 $ 336,237 $ 147,469 $ 75,646 $ 39,492 $ 428,849 $ 219,984 $ 41,560 $ 31,710 $ 16,266
612 925/Injuries&Damages LABOR $ 18,053,319 $ 1,484,558 $ 761,524 $ 68,450 $ 35,112 $ 18,331 $ 199,057 $ 102,109 $ 54,067 $ 88,008 $ 45,145
613 926/Employee Pensions&Benefits LABOR 48,370,863 3,977,626 2,040,378 183,400 94,078 49,115 533,341 273,585 144,864 235,802 120,958
>..... ..... .... .....;
614 926/Employee Pensions&Benefits-Oregon _LABOR
615 926/Employee Pensions&Benefits-Idaho LABOR 35,182,378 2,893,112 1,484,062 133,396 68,427 35,724 387,924 198,991 105,367 171,510 87,978
616 926/Employee Pensions&Benefits-Capitalized Oregon LABOR - - - - - - - - - - -
617 9271 Franchise Requirements P101 P______________ $
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 5pt2 Page 50 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
OPERATION
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
584 Customer Accounting Expenses
585 901/Supervision L-901 $ 911,869 $ - $ - $ - $ - $ 86,335 $ 825,534 $ - $ - $ - $ -
>............... ..............
586 902/Meter Reading ..........._M-READ............ 1,884,799 - - - - 1,884,799 - - - - -
587 903/Customer Records&Collections C-RECORD 17,267,090 - - - - - 17,267,090 - - - -
588 904/Uncollectible Accounts LIAR 4,304,018 - - - - - - 4,304,018 - - -
.....................589......................9..0...5..../...M....i....t.. x e...n...s..e........................................................................ D-902-904 10 1 8 2
.......................................i.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................-.............................................-................................................
590 i Total Customer Accountin.ExP....................................................... . nse..s..............................................................................................................E............2...4...,..3...6..7...,..7..8...7.........E....................................-.......E.....................................-.......E.....................................-.......E....................................-........E...............1...,.9...7...1...,.1...3...5........E.............1...8...,.0...9...2...,.6...3...2........E...............4....,.3...0..4....,.0...2...0........E....................................-........E....................................-.......E
........................................
592 Customer Services&Information Expenses
593 907/Supervision ________________L-907_______________ $ 1,192,192 $ - $ - $ - $ - $ - $ - $ - $ - $ 1,166,496 $ -
594 Customer Assistance
595 908/Energy Efficiency Programs PI-H $ 219,623 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
596 9081 Customer Assistance C-ASSIST 9.970.253 9.970.253
597 Total Account 908 •$ 10,189,875 $ - $ - $ - $ - $ - $ - $ - $ - $ 9,970,253 $ -
598 909/Information&Instructional C-ASSIST $ 332,225 $ - $ - $ - $ - $ - $ - $ - $ - $ 332,225 $ -
599 910/Miscellaneous Expenses............................................. ........... ...........D-908-90 9 ....y
.......................7...3...8...,.0...8...1 .......................................-. 722,675
....................60.....................912/Demo.And.Sellin.ExPee.................................. i................ONE...............) - -.........................................._ .. ...... ............................................-.............................................-.............................................-.............................................-.............................................-.............................................-.............................................-..........................................................................................-
...
601 Total Cust Sery&Infarmatn Expenses E 12,452,372 E - $ - $ - $ - $ - $ - $ - $ - $ 12,191,649 $
................................................................................................................................P......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-...
603 Administrative&General Expenses
604 920/Administrative&General Salaries4.LABOR i$ 91,575,465 $ 190,572 $ 5,292,410 $ 77,803 $ 797,447 $ 932,590 $ 8,917,391 $ - $ - $ 7,054,830 $ -
605 921/Office Supplies LABOR 17,858,344 37,164 1,032,085 15,172 155,512 181,867 1,739,001 - - 1,375,779 -
606 922/Admin&General Expenses Transferred-Cr LABOR (47,572,964) (99,001) (2,749,379) (40,418) (414,270) (484,476) (4,632,537) - - (3,664,946) -
607 923/Outside Services _LABOR $ 10,257,496 $ 21,346 $ 592,810 $ 8,715 $ 89,323 $ 104,461 $ 998,849 $ - $ - $ 790,221 $ -
608 Property Insurance
609 924/Production-Steam .................._PIS..................;$ 485,036 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
610 924/All Risk&Miscellaneous P71012-1-20 1 7,198,283 81,566 142,436 7,377 5,874
611 Total Account 924 •$ 7,683,319 $ 81,566 $ 142,436 $ 7,377 $ 5,874 $ - $ - $ - $ - $ - $ -
612 925/Injuries&Damages LABOR $ 18,053,319 $ 37,570 $ 1,043,353 $ 15,338 $ 157,210 $ 183,852 $ 1,757,987 $ - $ - $ 1,390,799 $ -
613 926/Employee Pensions&Benefits LABOR 48,370,863 100,662 2,795,491 41,096 421,218 492,601 4,710,235 - - 3,726,415 -
>..... ..... .... .....;
614 926/Employee Pensions&Benefits-Oregon _LABOR
615 926/Employee Pensions&Benefits-Idaho LABOR 35,182,378 73,216 2,033,291 29,891 306,371 358,292 3,425,973 - - 2,710,395 -
616 926/Employee Pensions&Benefits-Capitalized Oregon LABOR - - - - - - - - - - -
617 9271 Franchise Requirements P101 P______________ $
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,IPC
AS Table 5pt2 Page 51 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
OPERATION
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
584 Customer Accounting Expenses
585 901/Supervision L-901 $ 911,869 $ - $ - $ - $ - $ - $ - $ - $ -
>............... ..............
586 902/Meter Reading ..........._M-READ............ 1,884,799 - - - - - - - -
587 903/Customer Records&Collections C-RECORD 17,267,090 - - - - - - - -
588 904/Uncollectible Accounts LIAR 4,304,018 - - - - - - - -
589 905/Mist Ex enses D-902-904 10 - -
.................................................................................E?.......................................................................................................................i..................................................................................................................................................................................-.............................................-.............................................-.............................................-.............................................-.............................................................................................
590 Total Customer Accountin Ex enses E 24,367,787 E - E - E - E - E - E - E - E
i.....................................................................................................................9.......P...........s..............................................................................................................$............................................$...........................................................................................................................................................................................................................................................................................................................................................................'..
592 Customer Services&Information Expenses
593 907/Supervision ________________L-907_______________ $ 1,192,192 $ - $ - $ - $ - $ - $ - $ - $ -
594 Customer Assistance
595 908/Energy Efficiency Programs PI-H $ 219,623 $ - $ - $ - $ - $ - $ - $ - $ -
596 9081 Customer Assistance C-ASSIST 9.970.253
597 Total Account 908 •$ 10,189,875 $ - $ - $ - $ - $ - $ - $ - $ -
598 909/Information&Instructional C-ASSIST $ 332,225 $ - $ - $ - $ - $ - $ - $ - $ -
599 910/Miscellaneous Expenses............................................. ........... ...........D-908-90 9 .....
.......................7...3...8...,.0...8...1
....................60.....................912/Demo.And.Sellin.ExPee.................................. i................ONE............... -
.........................................._ .. .............................................--.......................................................................................................................................................................................................................................................................................................................................
-
601 Total Cus Sam&Informtn Expenses.............................................................................................................E............12,452,372
....................................................... ..................................-.......E.....................................-.......E........................................-.......E.......................................-........E.......................................-........E.......................................-.......E........................................-.......E...
....................................-..
603 Administrative&General Expenses
604 920/Administrative&General Salaries4.LABOR i$ 91,575,465 $ -
605 921/Office Supplies LABOR 17,858,344 - - - - - - - -
606 922/Admin&General Expenses Transferred-Cr LABOR (47,572,964) - - - - - - - -
607 923/Outside Services _LABOR $ 10,257,496 $ - $ - $ - $ - $ - $ - $ - $ -
608 Property Insurance
609 924/Production-Steam .................._PIS..................;$ 485,036 $ - $ - $ - $ - $ - $ - $ - $
610 924/All Risk&Miscellaneous P71012-1-20 1 7,198,283
611 Total Account 924 •$ 7,683,319 $ - $ - $ - $ - $ - $ - $ - $ -
612 925/Injuries&Damages LABOR $ 18,053,319 $ - $ - $ - $ - $ - $ - $ - $ -
613 926/Employee Pensions&Benefits LABOR 48,370,863 - - - - - - - -
>..... ..... .... .....;
614 926/Employee Pensions&Benefits-Oregon _LABOR
615 926/Employee Pensions&Benefits-Idaho LABOR 35,182,378 - - - - - - - -
616 926/Employee Pensions&Benefits-Capitalized Oregon LABOR - - - - - - - - -
617 9271 Franchise Requirements P101 P______________ $
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,IPC
AS Table 5pt2 Page 52 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
OPERATION
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
618 Regulatory Commission Expenses
619 Fen:Admin Assets&Securities
620 928/Capacity Related PISHO $ 3,068,580 $ 2,806,476 $ 262,104 $ - $ - $ - $ - $ - $ - $ - $ -
621 928/Energy Related KWH-T 1,245,382 - - 1,245,382 - - - - - - -
622 928/Ferc Rate Case T-PLT - - - - - - - - - - -
623 928/Ferc Order 472 KWH-O 1,036,742 - - 1,036,742
. - - - - - - -
>.... ... .. .. .....:
624 928/Ferc Other T-100 246,359 - - - - 246,359 - - - - -
625 928/Ferc-Oregon Hydro Fee PI-HO 428,396 374,629 53,767 - - - - - - - -
626 928/Regulatory Commission Expense-System Other P-PTD 38,084 13,685 1,278 - - 8,842 - 0 2,867 165 -
627 928/Idaho Puc-Rate Case OTH-EXP - - - - - - - - - - -
628 928/-Other OTH-EXP 147,559 - - - - - - - - - -
629 928/Oregon Puc-Rate Case OTH-EXP - - - - - - - - - - -
630 928/-Other OTH-EXP
631 Total Account 928 $ 6,211,101 $ 3,194,790 $ 317,149 $ 2,282,124 $ - $ 255,201 $ - $ 0 $ 2,867 $ 165 $
632 929/Duplicate Charges LABOR $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
633 930.11 General Advertising LABOR - - - - - - - - - - -
634 930.2/Miscellaneous Expenses LABOR 4,052,980 1,675,925 82,261 - - 416,784 - 0 195,817 11,355 -
635 931.1 Rents GEN-PLT
.........................5........................ .........nt................................................................................................................................._i...............................T...........:...............................................................................................
..................................................................................................................................................................................................................................................................................................................................................................................................................................
636 Total Adm&Gen O oration $ 191,672,301 $ 79,552,253 $ 4,178,806 $ 2,282,124 $ - $ 20,290,056 $ - $ 10 $ 9,160,499 $ 530,955 $
....................................................................................................P..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-...
637 Plus:
638 935/Generel Plant Maintenance GEN-PLT $ 7,325,956 $ 2,632,538 $ 245,859 $ - $ - $ 1,700,943 $ - $ 1 $ 551,456 $ 31,756 $ -
639 416/Merchandising Expense _fill _ $ 5,349,511 $ - $ - $ 10,374 $ - $ - $ - $ - $ - $ - $ -
640 Total O er&Maint Ex nses 1,058,531,882 173 059 384 17 539159 590 790173 52 577191 37 19,256,510 1 116 367$ $ $ $ $ $ $ $ $ $ $
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 5pt2 Page 53 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
OPERATION
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd Pri Cust Sec Direct Sec Dmd Sac Cust Direct Demand Customer
618 Regulatory Commission Expenses
619 Fen:Admin Assets&Securities
620 928/Capacity Related PI-SHO $ 3,068,580 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
621 928/Energy Related KWH-T 1,245,382 - - - - - - - - - -
622 928/Ferc Rate Case T-PLT - - - - - - - - - - -
623 928/Ferc Order 472 KWH-O 1,036,742
. - - - - - - - - - -
>.... ... .. .. .....:
624 928/Ferc Other T-100 246,359 - - - - - - - - - -
625 928/Ferc-Oregon Hydro Fee PI-HO 428,396 - - - - - - - - - -
626 928/Regulatory Commission Expense-System Other P-PTD 38,084 3,306 1,696 744 382 199 2,163 1,109 210 160 82
627 928/Idaho Puc-Rate Case OTH-EXP - - - - - - - - - - -
628 928/-Other OTH-EXP 147,559 - - - - - - - - - -
629 928/Oregon Puc-Rate Case OTH-EXP - - - - - - - - - - -
630 928/-Other OTH-EXP
631 Total Account 928 $ 6,211,101 $ 3,306 $ 1,696 $ 744 $ 382 $ 199 $ 2,163 $ 11109 $ 210 $ 160 $ 82
632 929/Duplicate Charges LABOR $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
633 930.11 General Advertising LABOR - - - - - - - - - - -
634 930.2/Miscellaneous Expenses LABOR 4,052,980 333,284 170,963 15,367 7,883 4,115 44,688 22,924 12,138 19,758 10,135
635 931.1 Rents GEN-PLT
.........................5........................ .........nt................................................................................................................................._i...............................T...........:...............................................................................................
..................................................................................................................................................................................................................................................................................................................................................................................................................................
636 Total Adm&Gen O oration $ 191,672,301 $ 15,277,791 $ 7,836,952 $ 822,265 $ 421,792 $ 220,204 $ 2,391,205 $ 1,226,601 $ 574,190 $ 898,517 $ 460,906
....................................................................................................P.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
637 Plus:
638 935/General Plant Maintenance GEN-PLT $ 7,325,956 $ 635,919 $ 326,204 $ 143,068 $ 73,389 $ 38,314 $ 416,052 $ 213,419 $ 40,319 $ 30,764 $ 15,781
639 416/Merchandising Expense _M-EXP _ $ 5,349,511 $ 1,676,492 $ 859,980 $ 377,174 $ 193,477 $ 101,008 $ 1,096,849 $ 562,644 $ 106,295 $ 81,104 $ 41,604
640 Total O er&Maint Ex nses 1 056 531 882 59 394 608 30 467 278 2 003 878 1 027 916 536 643 5 827 416 2 989 253 1 797102 3,668,966 11,882,047
E E E E E E E E E EE
i........................................................................P................................Fa......................................................................................................................................................._,......._,......._,...................................,........,...................................,.........,. ........,.
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 5pt2 Page 54 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
OPERATION
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
618 Regulatory Commission Expenses
619 Fen:Admin Assets&Securities
620 928/Capacity Related PI-SHO $ 3,068,580 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
621 928/Energy Related KWH-T 1,245,382 - - - - - - - - - -
622 928/Ferc Rate Case T-PLT - - - - - - - - - - -
623 928/Ferc Order 472 KWH-O 1,036,742
. - - - - - - - - - -
>.... ... .. .. .....:
624 928/Ferc Other T-100 246,359 - - - - - - - - - -
625 928/Ferc-Oregon Hydro Fee PI-HO 428,396 - - - - - - - - - -
626 928/Regulatory Commission Expense-System Other P-PTD 38,084 411 718 37 30 - - - - - -
627 928/Idaho Puc-Rate Case OTH-EXP - - - - - - - - - - -
628 928/-Other OTH-EXP 147,559 - - - - - - - - - -
629 928/Oregon Puc-Rate Case OTH-EXP - - - - - - - - - - -
630 928/-Other OTH-EXP
631 Total Account 928 $ 6,211,101 $ 411 $ 718 $ 37 $ 30 $ - $ - $ - $ - $ - $
632 929/Duplicate Charges LABOR $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
633 930.11 General Advertising LABOR - - - - - - - - - - -
634 930.2/Miscellaneous Expenses LABOR 4,052,980 8,434 234,233 3,443 35,294 41,275 394,669 - - 312,235 -
635 931.1 Rent s GEN-PLT
.........................................................................................................................................................................................................._i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
636 Total Adm 8 Gen O oration E 191,672,301 E 451,940 E 10,417,450 E 158,455 E 1,554,009 E 1,810,462 E 17,311,569 E - $ - $ 13,695,728 $
....................................................................................................P..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-...
637 Plus:
638 9351 General Plant Maintenance GEN-PLT $ 7,325,956 $ 79,132 $ 138,185 $ 7,157 $ 5,699 $ - $ - $ - $ - $ - $ -
639 416/Merchandising Expense _M-EXP _ $ 5,349,511 $ 208,619 $ - $ 18,869 $ 15,024 $ - $ - $ - $ - $ - $ -
640 Total O er&Maint Ex nses 1,058,531,882 1 100 342 20 309114 412 710 3,251,033 3 781 597 35,404,201 4 304 020 25,887,377 EE E E EE EE E EE
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 5pt2 Page 55 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
OPERATION
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
618 Regulatory Commission Expenses
619 Fen:Admin Assets&Securities
620 928/Capacity Related PI-SHO $ 3,068,580 $ - $ - $ - $ - $ - $ - $ - $ -
621 928/Energy Related KWH-T 1,245,382 - - - - - - - -
622 928/Ferc Rate Case T-PLT - - - - - - - - -
623 928/Ferc Order 472 KWH-O 1,036,742
. - - - - - - - -
>.... ... .. .. .....:
624 928/Ferc Other T-100 246,359 - - - - - - - -
625 928/Ferc-Oregon Hydro Fee PI-HO 428,396 - - - - - - - -
626 928/Regulatory Commission Expense-System Other P-PTD 38,084 - - - - - - - -
627 928/Idaho Puc-Rate Case OTH-EXP - - - - - - - - -
628 928/-Other OTH-EXP 147,559 - - - - - - 147,559 -
629 928/Oregon Puc-Rate Case OTH-EXP - - - - - - - - -
630 928/-Other OTH-EXP
631 Total Account 928 r $ 6,211,101 $ - $ - $ - $ - $ - $ - $ 147,559 $
632 929/Duplicate Charges LABOR $ - $ - $ - $ - $ - $ - $ - $ - $ -
633 930.11 General Advertising LABOR - - - - - - - - -
634 930.2/Miscellaneous Expenses LABOR 4,052,980 - - - - - - - -
635 931.1 Rent s GEN-PLT
.........................................................................................................................................................................................................._i.............................................:................................................................................................................................................................................................................................................................................................................................................................................................................................
...,
636 Total Adm&Gen O oration $ 191,672,301 E - E - E - E - E - E - E 147,559 E
....................................................................................................P.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-..
637 Plus:
638 935/General Plant Maintenance GEN-PLT $ 7,325,956 $ - $ - $ - $ - $ - $ - $ - $ -
639 416/Merchandising Expense _fill _ $ 5,349,511 $ - $ - $ - $ - $ - $ - $ - $ -
640i ........... ................... ... ........... ...................._......._.................. E E .E... .. .E... ... .E.. ... E... .1...4...7..,.5...5...9..
E
....................................................... lO.e E Fan ..................................................................................................................................E1 056,531,882E...................................-.........................................-.........................................-.... ....................................-..... ...................................-.........................................-........................ ..... ....................................
...
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 5pt2 Page 56 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
DEPRECIATION •• •
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
643 Depreciation Expense
644 310-316/Steam Production PIS $ 11,218,839 $ 11,218,839 $ - $ - $ - $ - $ - $ - $ - $ - $ -
645 330-336/Hydraulic Production PI-H 27,525,277 27,525,277 - - - - - - - - -
646 340-346/Other Production-Base Load PI-S 11,796,512 11,796,512 - - - - - - - - -
647 340-346/Other Production-Peckers PI.O 7,686,446 7,686,446
:..........................................................................................................................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
648 Total Production Plant $ 58,227,075 $ 50,540,629 $ 7,686,446 $ - $ - $ - $ - $ - $ - $ - $
i.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................$............................................$...........................................$........................................
650 Transmission Plant
651 350/Land&Land Rights T-350 $ 484,268 $ - $ - $ - $ - $ 484,268 $ - $ - $ - $ - $ -
652 352/Structures&Improvements T-352 2,396,988 - - - - 2,396,988 - - - - -
653 353/Station Equipment T-353 11,359,186 - - - - 11,359,186 - - - - -
654 354/Towers&Fixtures T-354 3,134,132 - - - - 3,134,132 - - - - -
655 355/Poles&Fixtures T-355 7,060,675 - - - - 7,060,675 - - - - -
656 356/Overhead Conductors&Devices T-356 4,667,593 - - - - 4,667,576 - 18 - - -
657 359/Roads&Trails T-359 2,736 2,736
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
658 Total Transmission Plant $ 29,105,578 $ $ - $ - $ - $ 29,105,560 $ $ 18 $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
660 Distribution Plant
661 360/Land&Land Rights D360N $ 27,999 $ - $ - $ - $ - $ - $ - $ - $ 27,979 $ 20 $ -
662 361/Structures&Improvements D361N 1,548,513 - - - - - - - 1,529,066 19,447 -
663 362/Station Equipment D362N 7,113,364 - - - - - - - 6,995,896 117,468 -
664 363/Storage Battery Equipment-Distribution NONE - - - - - - - - - - -
665 364/Poles,Towers&Fixtures D364 7,067,969 - - - - - - - - - -
666 365/Overhead Conductors&Devices D365 3,845,402 - - - - - - - - - -
667 366/Underground Conduit D366 1,506,734 - - - - - - - - - -
668 367/Underground Conductors&Devices D367 8,936,097 - - - - - - - - - -
669 368/Line Transformers D368 15,876,196 - - - - - - - - - -
670 369/Services SERVICE 1,212,271 - - - - - - - - - -
671 370/Meters METER 6,406,443 - - - - - - - - - -
672 371/Installations On Customer Premises CUSTINST 217,052 - - - - - - - - - -
673 373/Street Lighting Systems STLIGHT 217484 - - - - - - - - - -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
674 Total Distribution Plant $ 53,975,524 $ $ - $ - $ - $ - $ - $ - $ 8,552,941 $ 136,935 $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 6 Page 57 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
DEPRECIATION •• •
Distribution Function Distrlbutic
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
643 Depreciation Expense
644 310-316/Steam Production PIS $ 11,218,839 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
645 330-336/Hydraulic Production PI-H 27,525,277 - - - - - - - - - -
646 340-346/Other Production-Base Load PIS 11,796,512 - - - - - - - - - -
647 340-346/Other Production-Peckers PI.O 7,686,446
:..........................................................................................................................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
648 Total Production Plant $ 58,227,075 $ $ - $ - $ - $ - $ - $ - $ - $ - $
i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_-...
650 Transmission Plant
651 350/Land&Land Rights T-350 $ 484,268 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
652 352/Structures&Improvements T-352 2,396,988 - - - - - - - - - -
653 353/Station Equipment T-353 11,359,186 - - - - - - - - - -
654 354/Towers&Fixtures T-354 3,134,132 - - - - - - - - - -
655 355/Poles&Fixtures T-355 7,060,675 - - - - - - - - - -
656 356/Overhead Conductors&Devices T-356 4,667,593 - - - - - - - - - -
657 359/Roads&Trails T-359 2,736
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
658 Total Transmission Plant $ 29,105,578 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
660 Distribution Plant
661 360/Land&Land Rights D360N $ 27,999 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
662 361/Structures&Improvements D361N 1,548,513 - - - - - - - - - -
663 362/Station Equipment D362N 7,113,364 - - - - - - - - - -
664 363/Storage Battery Equipment-Distribution NONE - - - - - - - - - - -
665 364/Poles,Towers&Fixtures D364 7,067,969 4,389,069 2,251,433 - - - - - 38,017 257,409 132,042
666 365/Overhead Conductors&Devices D365 3,845,402 2,305,463 1,182,619 - - - - - 25,812 219,112 112,397
667 366/Underground Conduit D366 1,506,734 777,630 398,896 - - - - - 207,143 81,340 41,724
668 367/Underground Conductors&Devices D367 8,936,097 5,452,364 2,796,865 - - - - - 599,008 58,072 29,789
669 368/Line Transformers D368 15,876,196 - - 2,568,727 1,317,664 687,910 7,470,037 3,831,858 - - -
670 369/Services SERVICE 1,212,271 - - - - - - - - - -
671 370/Meters METER 6,406,443 - - - - - - - - - -
672 371/Installations On Customer Premises CUSTINST 217,052 - - - - - - - - - -
673 373/Street Lighting Systems STLIGHT 217,484 - - - - - - - - - -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
674 Total Distribution Plant $ 53,975,524 $ 12,924,526 $ 6,629,812 $ 2,568,727 $ 1,317,664 $ 687,910 $ 7,470,037 $ 3,831,858 $ 869,980 $ 615,933 $ 315,951
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 6 Page 58 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
DEPRECIATION •• •
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
643 Depreciation Expense
644 310-316/Steam Production PIS $ 11,218,839 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
645 330-336/Hydraulic Production PI-H 27,525,277 - - - - - - - - - -
646 340-346/Other Production-Base Load PIS 11,796,512 - - - - - - - - - -
647 340-346/Other Production-Peckers PI.O 7,686,446
:..........................................................................................................................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
648 Total Production Plant $ 58,227,075 $ $ - $ - $ - $ - $ - $ - $ - $ - $
i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_-...
650 Transmission Plant
651 350/Land&Land Rights T-350 $ 484,268 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
652 352/Structures&Improvements T-352 2,396,988 - - - - - - - - - -
653 353/Station Equipment T-353 11,359,186 - - - - - - - - - -
654 354/Towers&Fixtures T-354 3,134,132 - - - - - - - - - -
655 355/Poles&Fixtures T-355 7,060,675 - - - - - - - - - -
656 356/Overhead Conductors&Devices T-356 4,667,593 - - - - - - - - - -
657 359/Roads&Trails T-359 2,736
...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
658 Total Transmission Plant $ 29,105,578 $ $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
660 Distribution Plant
661 360/Land&Land Rights D360N $ 27,999 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
662 361/Structures&Improvements D361N 1,548,513 - - - - - - - - - -
663 362/Station Equipment D362N 7,113,364 - - - - - - - - - -
664 363/Storage Battery Equipment-Distribution NONE - - - - - - - - - - -
665 364/Poles,Towers&Fixtures D364 7,067,969 - - - - - - - - - -
666 365/Overhead Conductors&Devices D365 3,845,402 - - - - - - - - - -
667 366/Underground Conduit D366 1,506,734 - - - - - - - - - -
668 367/Underground Conductors&Devices D367 8,936,097 - - - - - - - - - -
669 368/Line Transformers D368 15,876,196 - - - - - - - - - -
670 369/Services SERVICE 1,212,271 1,212,271 - - - - - - - - -
671 370/Meters METER 6,406,443 - 6,406,443 - - - - - - - -
672 371/Installations On Customer Premises CUSTINST 217,052 - - - 217,052 - - - - - -
673 373/Street Lighting Systems STLIGHT 217484 - - 217484 - - - - - - -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
674 Total Distribution Plant $ 53,975,524 $ 1,212,271 $ 6,406,443 $ 217,484 $ 217,052 $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 6 Page 59 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
DEPRECIATION •• •
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertlsing Other Demand Energy Customer Revenue Other Rev Transfer
643 Depreciation Expense
644 310-316/Steam Production PIS $ 11,218,839 $ - $ - $ - $ - $ - $ - $ - $ -
645 330-336/Hydraulic Production PI-H 27,525,277 - - - - - - - -
646 340-346/Other Production-Base Load PIS 11,796,512 - - - - - - - -
647 340-346/Other Production-Peckers PI.O 7,686,446
:..........................................................................................................................................................................................................._............................................._...................................................................................................................................................................................................................................................................................................................................................................................................................................;
648 Total Production Plant $ 58,227,075 $ $ - $ - $ - $ - $ - $ - $
i.......................................................
650 Transmission Plant
651 350/Land&Land Rights T-350 $ 484,268 $ - $ - $ - $ - $ - $ - $ - $ -
652 352/Structures&Improvements T-352 2,396,988 - - - - - - - -
653 353/Station Equipment T-353 11,359,186 - - - - - - - -
654 354/Towers&Fixtures T-354 3,134,132 - - - - - - - -
655 355/Poles&Fixtures T-355 7,060,675 - - - - - - - -
656 356/Overhead Conductors&Devices T-356 4,667,593 - - - - - - - -
657 359/Roads&Trails T-359 2,736
...........................................................................................................................................................................................................i.............................................:...................................................................................................................................................................................................................................................................................................................................................................................................................................,
i
658 Total Transmission Plant $ 29,105,578 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
660 Distribution Plant
661 360/Land&Land Rights D360N $ 27,999 $ - $ - $ - $ - $ - $ - $ - $ -
662 361/Structures&Improvements D361N 1,548,513 - - - - - - - -
663 362/Station Equipment D362N 7,113,364 - - - - - - - -
664 363/Storage Battery Equipment-Distribution NONE - - - - - - - - -
665 364/Poles,Towers&Fixtures D364 7,067,969 - - - - - - - -
666 365/Overhead Conductors&Devices D365 3,845,402 - - - - - - - -
667 366/Underground Conduit D366 1,506,734 - - - - - - - -
668 367/Underground Conductors&Devices D367 8,936,097 - - - - - - - -
669 368/Line Transformers D368 15,876,196 - - - - - - - -
670 369/Services SERVICE 1,212,271 - - - - - - - -
671 370/Meters METER 6,406,443 - - - - - - - -
672 371/Installations On Customer Premises CUSTINST 217,052 - - - - - - - -
673 373/Street Lighting Systems STLIGHT 217,484 - - - - - - - -
...........................................................................................................................................................................................................i..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
674 Total Distribution Plant $ 53,975,524 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 6 Page 60 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
DEPRECIATION •• •
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
677 Energy Storage Plant
678 387/Energy Storage Plant PIS $ 24,699,937 $ 24,699,937 $ - $ - $ - $ - $ - $ - $ - $
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
679 Total Energy Storage Plant Expense $ 24,699,937 $ 24,699,937 $ $ - $ - $ - $ - $ - $ - $ - $
i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_'...
681 General Plant
682 389/Land&Land Rights P-PTD $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
683 390/Structures&Improvements P-PTD 4,037,968 1,451,020 135,514 - - 937,537 - 1 303,955 17,503 -
684 391/Office Furniture&Equipment P-PTD 6,846,992 2,460,425 229,785 - - 1,589,737 - 1 515,402 29,680 -
685 392/Transportation Equipment P-PTD 69,390 24,935 2,329 - - 16,111 - 0 5,223 301 -
686 393/Stores Equipment P-PTD 415,297 149,234 13,937 - - 96,424 - 0 31,261 1,800 -
687 394/Tools,Shop&Garage Equipment P-PTD 853,027 306,530 28,628 - - 198,056 - 0 64,211 3,698 -
688 395/Laboratory Equipment P-PTD 850,949 305,784 28,558 - - 197,574 - 0 64,055 3,689 -
689 396/Power Operated Equipment P-PTD - - - - - - - - - - -
690 397/Communications Equipment P-PTD 5,612,095 2,016,673 188,342 - - 1,303,018 - 1 422,446 24,327 -
691 398/Miscellaneous Equipment P-PTD 827,095 297,212 27,757 - - '192 035 - 0 62,259 3,585 -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
692 Total General Plant $ 19,512,812 $ 7,011,812 $ 654,851 $ - $ - $ 4,530,491 ; - ; 3 ; 1,468,812 ; 84,582 ;
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
4 TotalDepreciation Ex n 185,520,925 412 2 21 1 217 221 17 69 otaExpense ; ; ; 8,3 86 ; - ; - ; 33,636,05 ; ; ; 0,0 53 ; ,5 ;
696 Depreciation On Disallowed Costs
:i...................- _........................ $ (284206) $ (102128) $ (9538) $ $ $ (65987) $ $ (O .$............... (21393)_....$...................... (1232)......$
.... .... .... ...
697 Total Depreciation Expense,Inc.On Disallowed Costs ; 1SS 236 719 ; 82150 250 ; 8331758 $ $ ; 33 570 065 $ ; 21 ; 10 000 359 ; 220 285 $..
.....................................-
....
699 Amortization Expense
700 3981302 Franchises And Consents P101P $ 1,681,449 $ 604,218 $ 56,429 $ - $ - $ 390,399 $ - $ 0 $ 126,570 $ 7,289 $ -
701 3981303 Miscellaneous Intangible Plant PI-H 7,919,680 7,919,680 - - - - - - - - -
702 Adjustments,Gains&Losses P101P 14405 5176 483 - - 3345 - 0 1084 62 -
:.........................................................................................................................................................................................................._i.............................................i.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
703 Total Amortization Expense ; 9,615,533 $ 8,529,074 $ 56,913 $ - $ - $ 393,744 $ - $ 0 $ 127,654 $ 7,351 $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
705 Total Depreciation&Amortization ExP ; 194,852,252 ; 90,679,325 ; 8,388,671 ; ; ; 33,963,808 ; ; 21 ; 10128 013 ; 227,636 ;
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 6 Page 61 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
DEPRECIATION •• •
Distribution Function Distrlbutic
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd Pri Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
677 Energy Storage Plant
678 387/Energy Storage Plant PIS $ 24,699,937 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
679 Total Energy Storage Plant Expense ; 24,699,937 $ $ - $ - $ - $ - $ - $ - $ - $ - $
i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_'...
681 General Plant
682 389/Land&Land Rights P-PTD $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
683 390/Structures&Improvements P-PTD 4,037,968 350,510 179,799 78,857 40,451 21,118 229,322 117,634 22,223 16,957 8,698
684 3911 Office Furniture&Equipment P-PTD 6,846,992 594,344 304,877 133,714 68,591 35,809 388,851 199,466 37,683 28,753 14,749
685 392/Transportation Equipment P-PTD 69,390 6,023 3,090 1,355 695 363 3,941 2,021 382 291 149
686 393/Stores Equipment P-PTD 415,297 36,049 18,492 8,110 4,160 2,172 23,585 12,098 2,286 1,744 895
687 394/Tools,Shop&Garage Equipment P-PTD 853,027 74,046 37,983 16,659 8,545 4,461 48,445 24,850 4,695 3,582 1,838
688 395/Laboratory Equipment P-PTD 850,949 73,865 37,890 16,618 8,524 4,450 48,327 24,790 4,683 3,573 1,833
689 396/Power Operated Equipment P-PTD - - - - - - - - - - -
690 3971 Communications Equipment P-PTD 5,612,095 487,150 249,890 109,598 56,220 29,351 318,719 163,491 30,887 23,567 12,089
691 398/Miscellaneous Equipment P-PTD 827,095 71,795 36,828 16,152 8,286 4,326 46,972 24,095 4,552 3,473 1,782
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
692 Total General Plant $ 19,512,812 $ 1,693,782 $ 868,849 $ 381,064 $ 195,472 $ 102,050 $ 1,108,161 $ 568,446 $ 107,391 $ 81,941 $ 42,033
4 TotalDepreciation Ex n 185,520,925 14 1 7,498,661 2,949,791 1,513,136 78,578,19844 77 72 7 7 7 69 otaExpense ; ; ,6 8,308 ; ; ; ; 89,960 ; ; 00,304 ; 9 ,3 ; 69,8 3 ; 35,984
696 Depreciation On Disallowed Costs P701P $ (284206) $ (24670) $ (12655) $ (5550) $
:...................- _........................ p p ....................:...........................................................- _................... ........................ ......................- ........................, (2847)_....$...................... (1486)......$.................. (16 140).....$.................. (8,279)....$.....................- (1564).....$...................... (1193)......$...................... (612_)
697 Total Depreciation Expense,Inc.On Disallowed Costs ; 185 236 719 ; 14,593,638 ; 7486 006 ; 2944241 ; 1510 289 ; 788 474 ; 8562058 ; 4392025 ; 975 807 ; 696 680 ; 357371
699 Amortization Expense
700 3981302 Franchises And Consents P101P $ 1,681,449 $ 145,956 $ 74,870 $ 32,837 $ 16,844 $ 8,794 $ 95,492 $ 48,984 $ 9,254 $ 7,061 $ 3,622
701 3981303 Miscellaneous Intangible Plant PI-H 7,919,680 - - - - - - - - - -
702 Adjustments,Gains&Losses P701P 14405 1250 641 281 144 75 818 420 79 60 31
:.........................................................................................................................................................................................................._i.............................................i.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
703 Total Amortization Expense ; 9,615,533 ; 147,206 ; 75,511 ; 33,118 ; 16,988 ; 8,869 ; 96,310 ; 49,404 ; 9,333 ; 7,121 ; 3,653
705 Total Depreciation&Amortization Ex 194,852,252 14 740 844 7 561 518 2 977 359 1 527 277 797 343 8,658,368 4 441 428 985141 703 801 361,025
p P ; ; ; ; ; ; ; ; ; ; ;
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 6 Page 62 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
DEPRECIATION&AMORTIZATION
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
677 Energy Storage Plant
678 387/Energy Storage Plant PIS $ 24,699,937 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
:.........................................................................................................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
679 Total Energy Storage Plant Expense ; 24,699,937 $ $ - $ - $ - $ - $ - $ - $ - $ - $
i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_'...
681 General Plant
682 389/Land&Land Rights P-PTD $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
683 390/Structures&Improvements P-PTD 4,037,968 43,617 76,166 3,945 3,141 - - - - - -
684 3911 Office Furniture&Equipment P-PTD 6,846,992 73,959 129,151 6,689 5,326 - - - - - -
685 392/Transportation Equipment P-PTD 69,390 750 1,309 68 54 - - - - - -
686 393/Stores Equipment P-PTD 415,297 4,486 7,834 406 323 - - - - - -
687 394/Tools,Shop&Garage Equipment P-PTD 853,027 9,214 16,090 833 664 - - - - - -
688 395/Laboratory Equipment P-PTD 850,949 9,192 16,051 831 662 - - - - - -
689 396/Power Operated Equipment P-PTD - - - - - - - - - - -
690 3971 Communications Equipment P-PTD 5,612,095 60,620 105,858 5,483 4,366 - - - - - -
691 398/Miscellaneous Equipment P-PTD 827095 8934 15601 808 643 - - - - - -
...........................................................................................................................................................................................................i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
692 Total General Plant $ 19,512,812 $ 210,770 $ 368,059 $ 19,064 $ 15,179 $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
4 Total Depreciation Ex n 185,520,925 1 42 41 774 2 2 47 232,231 69 otaExpense ; ; 3,0 ; 6, ,50 ; 36,5 ; ; - ; - ; - ; - ; - ;
696 Depreciation On Disallowed Costs
:i...................- _........................ $ (284206) $ (3070) $ (5361) $ 278 $ 221 $ $ $ $ $ .$
..................._!.......................................................... ....................... .. ..... .... .... ..... .....
697 Total Depreciation Expense,Inc.On Disallowed Costs 185,236,719 1,418 871 6769142 236 270 232010 .......................................-
....
-
699 Amortization Expense
700 3981302 Franchises And Consents P101P $ 1,681,449 $ 18,162 $ 31,716 $ 1,643 $ 1,308 $ - $ - $ - $ - $ - $ -
701 3981303 Miscellaneous Intangible Plant PI-H 7,919,680 - - - - - - - - - -
702 Adjustments,Gains&Losses P101P 14405 156 272 14 11 - - - - - -
:.........................................................................................................................................................................................................._i.............................................i.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
703 Total Amortization Expense ; 9,615,533 $ 18,318 $ 31,988 $ 1,657 ; 1,319 $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
705 Total Depreciation&Amortization ExP ; 194,852,252 ; 1438 289 ; 6 801130 ; 237927 ; 233 329 ; ; ; ; ; ;
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 6 Page 63 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
DEPRECIATION •• •
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
677 Energy Storage Plant
678 387/Energy Storage Plant PIS $ 24,699,937 $ - $ - $ - $ - $ - $ - $
:.........................................................................................................................................................................................................._i.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
;
679 Total Energy Storage Plant Expense $ 24,699,937 $ $ - $ - $ - $ - $ - $ - $
i............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'..
681 General Plant
682 389/Land&Land Rights P-PTD $ - $ - $ - $ - $ - $ - $ - $ - $ -
683 390/Structures&Improvements P-PTD 4,037,968 - - - - - - - -
684 3911 Office Furniture&Equipment P-PTD 6,846,992 - - - - - - - -
685 392/Transportation Equipment P-PTD 69,390 - - - - - - - -
686 393/Stores Equipment P-PTD 415,297 - - - - - - - -
687 394/Tools,Shop&Garage Equipment P-PTD 853,027 - - - - - - - -
688 395/Laboratory Equipment P-PTD 850,949 - - - - - - - -
689 396/Power Operated Equipment P-PTD - - - - - - - - -
690 3971 Communications Equipment P-PTD 5,612,095 - - - - - - - -
691 398/Miscellaneous Equipment P-PTD 827,095 - - - - - - - -
...........................................................................................................................................................................................................i..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
692 Total General Plant $ 19,512,812 $ $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
694 TotaIDepreciationExpense $ 185,520,92 5 $ $ - $ $ - $ $ - $ $
696 Depreciation On Disallowed Costs
:i...................- _........................ $ (284206) $ $ $ $ $ $ $
..................._!.................................................$......... .....................................................................................................................................................................................................................................................................................................................................-.......$...
.....................................-
...
697 Total Depreciation Expense,Inc.On Disallowed Costs 185,236,719 $ $ $ $ $ $ $ $ ;
699 Amortization Expense
700 3981302 Franchises And Consents P701P $ 1,681,449 $ - $ - $ - $ - $ - $ - $ - $ -
701 3981303 Miscellaneous Intangible Plant PI-H 7,919,680 - - - - - - - -
702 Adjustments,Gains&Losses P701P 14405 - - - - - - - -
:.........................................................................................................................................................................................................._i.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................;
703 Total Amortization Expense $ 9,615,533 $ - $ - $ - $ - $ - $ - $ - $i ..
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
705 Total Depreciation&Amortization ExP $ 194,852,252
$ $ $ $ $ $ $ $
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,PC
AS Table 6 Page 64 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
TABLE 7-TAXES OTHER THAN INCOME TAXES
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
710 Federal Taxes
711 Fica LABOR $ 20,773,989 $ 8,590,135 $ 421,635 $ - $ - $ 2,136,270 $ - $ 1 $ 1,003,681 $ 58,200 $ -
712 Futa LABOR 91,951 38,022 1,866 - - 9,456 - 0 4,443 258 -
713 Less Payroll Deduction LABOR $ (21,297,399) $ (8,806,567) $ (432,259) $ - $ - $ (2,190,095) $ - $ (1) $ (1,028,969) $ (59,666) $ -
715 State Taxes
716 Ad Valorem Taxes
717 Jim Bridger Station PIS $ 1,138,689 $ 1,138,689 $ - $ - $ - $ - $ - $ - $ - $ - $ -
718 Valmy PIS 396,486 396,486 - - - - - - - - -
719 Other-Production Plant PI-HO 1,461,329 1,277,920 183,409 - - - - - - - -
720 Other-Transmission Plant T-PLT 2,099,248 - - - - 2,099,247 - 2 - - -
721 Other-DisMbution Plant D3602N 1,689,454 - - - - - - - 297,815 4,696 -
722 Other-General Plant GEN-PLT 36743 13203 1233 8531 0 2766 159
:..........................................................................................................................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
723 Sub-Total ; 6,821,950 ; 2,826,288 ; 184,642 ; - ; - ; 2,107,778 ; - $ 2 $ 300,580 $ 4,855 $
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_'...
725 Idaho Other Assessments P-PTD $ 203,245 $ 73,035 $ 6,821 $ - $ - $ 47,189 $ - $ 0 $ 15,299 $ 881 $ -
727 Licenses-Hydro Projects PI-H $ 3,735 $ 3,735 $ - $ - $ - $ - $ - $ - $ - $ - $ -
729 Regulatory Commission Fees
730 State Of Idaho P101P $ 3,416,474 $ 1,227,690 $ 114,657 $ - $ - $ 793,238 $ - $ 1 $ 257,172 $ 14,809 $ -
731 State Of Oregon P101P $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
733 Franchise Taxes
734 State Of Oregon P101P $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
736 Other State Taxes
737 Unemployment Taxes LABOR $ 431,460 $ 178,410 $ 8,757 $ - $ - $ 44,369 $ - $ 0 $ 20,846 $ 1,209 $ -
738 Kilowatt-Hour Tax-Idaho KWH-TAX 1,927,446 - - - - - - - - - -
739 Nevada State Commerce Tax P-PTD 3,622 1,302 122 841 0 273 16
i
............................................................................................................................................................................................................_............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
741 Total Taxes Other Than Income $ 12,376,472 $ 4,132,059 $ 306,242 $ - $ - $ 2,949,046 $ - $ 2 $ 573,324 $ 20,561 $
.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'...
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 7 Page 65 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
TABLE 7-TAXES OTHER THAN INCOME
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
710 Federal Taxes
711 Fica LABOR $ 20,773,989 $ 1,708,284 $ 876,288 $ 78,766 $ 40,404 $ 21,094 $ 229,056 $ 117,497 $ 62,215 $ 101,271 $ 51,948
712 Futa LABOR 91,951 7,561 3,879 349 179 93 1,014 520 275 448 230
713 Less Payroll Deduction LABOR $ (21,297,399) $ (1,751,325) $ (898,366) $ (80,750) $ (41,422) $ (21,625) $ (234,827) $ (120,458) $ (63,783) $ (103,822) $ (53,257)
715 State Taxes
716 Ad Valorem Taxes
717 Jim Bridger Station PIS $ 1,138,689 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
718 Valmy PIS 396,486 - - - - - - - - - -
719 Other-Production Plant PI-HO 1,461,329 - - - - - - - - - -
720 Other-Transmission Plant T-PLT 2,099,248 - - - - - - - - - -
721 Other-Distribution Plant D3602N 1,689,454 407,684 209,127 91,720 47,049 24,563 266,728 136,822 25,848 19,723 10,117
722 Other-General Plant GEN-PLT 36743 3189 1636 718 368 192 2087 1070 202 154 79
:..........................................................................................................................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
723 Sub-Total $ 6,821,950 $ 410,873 $ 210,763 $ 92,438 $ 47,417 $ 24,755 $ 268,815 $ 137,892 $ 26,051 $ 19,877 $ 10,196
..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
725 Idaho Other Assessments P-PTD $ 203,245 $ 17,642 $ 9,050 $ 3,969 $ 2,036 $ 1,063 $ 11,543 $ 5,921 $ 1,119 $ 853 $ 438
727 Licenses-Hydro Projects PI-H $ 3,735 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
729 Regulatory Commission Fees
730 State Of Idaho P101P $ 3,416,474 $ 296,562 $ 152,126 $ 66,720 $ 34,225 $ 17,868 $ 194,027 $ 99,529 $ 18,803 $ 14,347 $ 7,359
731 State Of Oregon P701P i$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
733 Franchise Taxes
734 State Of Oregon P101P $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
736 Other State Taxes
737 Unemployment Taxes LABOR $ 431,460 $ 35,480 $ 18,200 $ 1,636 $ 839 $ 438 $ 4,757 $ 2,440 $ 1,292 $ 2,103 $ 1,079
738 Kilowatt-Hour Tax-Idaho KWH-TAX 1,927,446 - - - - - - - - - -
739 Nevada State Commerce Tax P-PTD 3,622 314 161 71 36 19 206 106 20 15 8
i
741 Total Taxes Other Than Income $ 12,376,472 $ 725,392 $ 372,100 $ 163,197 $ 83,714 $ 43,705 $ 474,590 $ 243,447 $ 45,992 $ 35,093 $ 18,001
..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 7 Page 66 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
TABLE 7-TAXES OTHER THAN INCOME
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
710 Federal Taxes
711 Fica LABOR $ 20,773,989 $ 43,231 $ 1,200,589 $ 17,650 $ 180,902 $ 211,559 $ 2,022,919 $ - $ - $ 1,600,395 $ -
712 Futa LABOR 91,951 191 5,314 78 801 936 8,954 - - 7,084 -
713 Less Payroll Deduction LABOR $ (21,297,399) $ (44,321) $ (1,230,838) $ (18,094) $ (185,460) $ (216,889) $ (2,073,888) $ - $ - $ (1,640,718) $ -
715 State Taxes
716 Ad Valorem Taxes
717 Jim Bridger Station PIS $ 1,138,689 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
718 Valmy PIS 396,486 - - - - - - - - - -
719 Other-Production Plant PI-HO 1,461,329 - - - - - - - - - -
720 Other-Transmission Plant T-PLT 2,099,248 - - - - - - - - - -
721 Other-Distribution Plant D3602N 1,689,454 50,731 88,590 4,589 3,653 - - - - - -
722 Other-General Plant GEN-PLT 36743 397 693 36 29
:..........................................................................................................................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
723 Sub-Total $ 6,821,950 $ 51,128 $ 89,283 $ 4,624 $ 3,682 $ - $ - $ - $ - $ - $
.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'...
725 Idaho Other Assessments P-PTD $ 203,245 $ 2,195 $ 3,834 $ 199 $ 158 $ - $ - $ - $ - $ - $ -
727 Licenses-Hydro Projects PI-H $ 3,735 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
729 Regulatory Commission Fees
730 State Of Idaho P101P $ 3,416,474 $ 36,904 $ 64,443 $ 3,338 $ 2,658 $ - $ - $ - $ - $ - $ -
731 State Of Oregon P101P $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
733 Franchise Taxes
734 State Of Oregon P101P $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
736 Other State Taxes
737 Unemployment Taxes LABOR $ 431,460 $ 898 $ 24,935 $ 367 $ 3,757 $ 4,394 $ 42,014 $ - $ - $ 33,239 $ -
738 Kilowatt-Hour Tax-Idaho KWH-TAX 1,927,446 - - - - - - - - - -
739 Nevada State Commerce Tax P-PTD 3,622 39 68 4 3
i
............................................................................................................................................................................................................_............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
741 Total Taxes Other Than Income $ 12,376,472 $ 90,266 $ 157,628 $ 8,164 $ 6,501 $ (0) $ (0) $ - $ - $ (0) $
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_-...
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 7 Page 67 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
TABLE 7-TAXES OTHER e
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
710 Federal Taxes
711 Fica LABOR $ 20,773,989 $ - $ - $ - $ - $ - $ - $ - $ -
712 Futa LABOR 91,951 - - - - - - - -
713 Less Payroll Deduction LABOR $ (21,297,399) $ - $ - $ - $ - $ - $ - $ - $ -
715 State Taxes
716 Ad Valorem Taxes
717 Jim Bridger Station PIS $ 1,138,689 $ - $ - $ - $ - $ - $ - $ - $ -
718 Valmy PIS 396,486 - - - - - - - -
719 Other-Production Plant PI-HO 1,461,329 - - - - - - - -
720 Other-Transmission Plant T-PLT 2,099,248 - - - - - - - -
721 Other-Distribution Plant D3602N 1,689,454 - - - - - - - -
722 Other-General Plant GEN-PLT 36743
:..........................................................................................................................................................................................................._............................................._...................................................................................................................................................................................................................................................................................................................................................................................................................................;
723 Sub-Total $ 6,821,950 $ $ - $ - $ - $ - $ - $ - $
................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
725 Idaho Other Assessments P-PTD $ 203,245 $ - $ - $ - $ - $ - $ - $ - $ -
727 Licenses-Hydro Projects PI-H i$ 3,735 $ - $ - $ - $ - $ - $ - $ - $ -
729 Regulatory Commission Fees
730 State Of Idaho P701P $ 3,416,474 $ - $ - $ - $ - $ - $ - $ - $ -
731 State Of Oregon P701P i$ - $ - $ - $ - $ - $ - $ - $ - $ -
733 Franchise Taxes
734 State Of Oregon P701P $ - $ - $ - $ - $ - $ - $ - $ - $ -
736 Other State Taxes
737 Unemployment Taxes LABOR $ 431,460 $ - $ - $ - $ - $ - $ - $ - $ -
738 Kilowatt-Hour Tax-Idaho KWH-TAX 1,927,446 - - - 1,927,446 - - - -
739 Nevada State Commerce Tax P-PTD 3,622
............................................................................................................................................................................................................_............................................._....................................................................................................................................................................................................................................................................................................................................................................................................................................
741 Total Taxes Other Than Income $ 12,376,472 $ • $ - $ - $ 1,927,446 $ - $ - $ - $
............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'..
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 7 Page 68 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
REGULATORY
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
Siemens LTP Amortization PI-OS $ 1,075,354 $ 679,685 $ 395,669 $ - $ - $ - $ - $ - $ - $ - $Cloud Computing P701P 290,881 104,526 9,762 - - 67,537 - 0 21,896 1,261 -
Wildfire Mitigation P-PTD 14,289,451 5,134,828 479,554 - - 3,317,730 - 3 1,075,627 61,940 -
.........................................................................................................................................................................................................._i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
747 Credits I Total Regulatory Debits $ 15,655,686 $ 5,919,040 $ 884,985 $ - $ - $ 3,385,267 $ - $ 3 $ 1,097,523 $ 63,201 $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.IPC-E-25-116
R.Maloney,PC
AS Table 8 Page 69 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
REGULATORYDEBITS/CREDITS
Distribution Function Distrlbutic
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sac Cust Direct Demand Customer
Siemens LTP Amortization PI-OS $ 1,075,354 $ - $ - $ - $ - $ - $ - $ - $ - $ - $Cloud Computing P701P 290,881 25,250 12,952 5,681 2,914 1,521 16,520 8,474 1,601 1,222 627
Wildfire Mitigation P-PTD 14,289,451 1,240,376 636,268 279,058 143,146 74,732 811,519 416,280 78,644 60,006 30,781
.........................................................................................................................................................................................................._i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
747 Credits I Total Regulatory Debits $ 15,655,686 $ 1,265,625 $ 649,220 $ 284,738 $ 146,060 $ 76,253 $ 828,038 $ 424,754 $ 80,245 $ 61,228 $ 31,408
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 8 Page 70 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
REGULATORYDEBITS/CREDITS
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
Siemens LTP Amortization PI-OS $ 1,075,354 $ - $ - $ - $ - $ - $ - $ - $ - $ - $Cloud Computing P701P 290,881 3,142 5,487 284 226 - - - - - -
Wildfire Mitigation P-PTD 14,289,451 154,349 269,534 13,961 11,115 - - - - - -
................................................................................................................................................................................._i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
747 Credits I Total Regulatory Debits $ 15,655,686 $ 157,491 $ 275,021 $ 14,245 $ 11,342 $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.IPC-E-25-116
R.Maloney,PC
AS Table 8 Page 71 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
REGULATORY
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
Siemens LTP Amortization PI-OS $ 1,075,354 $ - $ - $ - $ - $ - $ - $ - $Cloud Computing P701P 290,881 - - - - - - - -
Wildfire Mitigation P-PTD 14,289,451 - - - - - - - -
.........................................................................................................................................................................................................._i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................
..,
i
747 Credits I Total Regulatory Debits $ 15,655,686 $ • $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.IPC-E-25-116
R.Maloney,PC
AS Table 8 Page 72 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
INCOME
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
752 Net Provision For Deferred Income Taxes
753 4101411 Account#282-Related P717P $ (20,158,002) $ (7,346,527) $ (686,110) $ - $ - $ (4,746,759) $ - $ (4) $ (1,315,466) $ (25,807) $ -
754 4101411 Accounts#190&#283-.Related ADIT 6,428,761 2,026,026 189,216 1.309.061 1 362,779 7,117
.....................755_........................Total Net Provision Far Deierrad Income Taxas..................................._t.............................................:................-13 729 247........................5 320 502............................496 695.................................................................................................................3 437 696.........................................................................................3.........................._952 687_.............................18 690.................................................
E E E E E E E E E E E
........................................................ ........1............................1.............1.........................................._...
757 411.4-Investment Tax Credit Adjustment _P717P $ 48,744,722 $ 17,764,878 $ 1,659,106 $ - $ - $ 11,478,292 $ - $ 9 $ 3,180,972 $ 62,406 $ -
759 Summary Of Income Taxes
761 Total Federal Income Tax TAX-REV $ 30,802,383 $ $ $ $ $ $ $ $ $ $ -
...............................................
763 State Income Tax
764 Slate Of Idaho TAX-REV $ (6,328,359) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
765 Slate Of Oregon TAX-REV 918,199 - - - - - - - - - -
766 Other Slates TAX-REV 317,546
:...........................................................................................................................................................................................................:.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
767 Total State Income Taxes $ 5,092,615 E - $ - $ - $ - $ - $ - $ - $ - $ - $
i................................................................................................................................................................................................................................................................................(5,.................)....$........................................................................................................................................................................................................................................................................................................................................................................................................................................................................-...
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 9 Page 73 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
INCOME
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
752 Net Provision For Deferred Income Taxes
753 4101411 Account#282-Related P711P $ (20,158,002) $ (1,774,637) $ (910,324) $ (399,255) $ (204,803) $ (106,921) $ (1,161,060) $ (595,582) $ (112,518) $ (85,852) $ (44,039)
754 4101411Accounts#190&#283-Related ADIT 6.428.761 875,990 449,351 126,407 64,842 29,487 370,487 190,046 31,030 74,244 38.085
.....................755_........................Total Net Provision For Deferred Income Taxes..................................._t.............................................:................-13 729 241............................898 646............................460 973............................272 647..........................-139 961...............................77 434............................790 573...........................405 535.....$......................81 488_....$......................11 608.....$..........................5 m).
E E E E E E E E E E E
........................................................ �........1.........................f........�.........1.........................f........�.........1.........................L......_�........1............................1.....�........1.........................1........�.........1.........................f........�.........1............................1...._�........1............................1.....�........1...............................L..�.........1.
757 411.4-Investment Tax Credit Adjustment _P711P $ 48,744,722 $ 4,291,306 $ 2,201,284 $ 965,450 $ 495,241 $ 258,550 $ 2,807,598 $ 1,440,196 $ 272,083 $ 207,602 $ 106,492
759 Summary Of Income Taxes
761 Total Federal Income Tax TAX-REV $ 30,802,383 $ $ $ $ $ $ $ $ $ $ -
...............................................
763 State Income Tax
764 Slate Of Idaho TAX-REV $ (6,328,359) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
765 Slate Of Oregon TAX-REV 918,199 - - - - - - - - - -
766 Other Slates TAX-REV 317,546
...................................................................................................................................................................................................................................
......................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
767 Total State Income Taxes $ 5,092,615 E - $ - $ - $ - $ - $ - $ - $ - $ - $
i................................................................................................................................................................................................................................................................................(5,.................)....$........................................................................................................................................................................................................................................................................................................................................................................................................................................................................-...
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 9 Page 74 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
INCOME
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Servlces Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
752 Net Provision For Deferred Income Taxes
753 4101411 Account#282-Related P717P $ (20,158,002) $ (220,832) $ (385,629) $ (19,974) $ (15,903) $ - $ - $ - $ - $ - $ -
754 410 141 1 Accounts#190&#283-.Related ADIT 6.428.761 166,936 106,445 6,705 4,506
755 Total Net Provision For Deferred Income Taxes E 13,729,247 E 63,896 E 279,184 E 13,269 E 11,397 E - $ - $ - $ - $ - $
.............................................................................................................................................................................................................................................................................(......................1).....$....................�................)....$..................(.................)....$.....................(..............)....$.....................(...............)....$.............................................................................................................................................................................................................................................................................'...
757 411.4-Investment Tax Credit Adjustment _P717P $ 48,744,722 $ 534,000 $ 932,502 $ 48,299 $ 38,456 $ - $ - $ - $ - $ - $ -
759 Summary Of Income Taxes
761 Total Federal Income Tax TAX-REV $ 30,802,383 $ $ $ $ $ $ $ $ $ $ -
...............................................
763 State Income Tax
764 Slate Of Idaho TAX-REV $ (6,328,359) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
765 Slate Of Oregon TAX-REV 918,199 - - - - - - - - - -
766 Other Slates TAX-REV 317,546
:...........................................................................................................................................................................................................:.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
767 Total State Income Taxes E 6,092,615 E - $ - $ - $ - $ - $ - $ - $ - $ - $
i................................................................................................................................................................................................................................................................................(......................)..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 9 Page 75 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
INCOME
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
752 Net Provision For Deferred Income Taxes
753 4101411 Account#282-Related P717P $ (20,158,002) $ - $ - $ - $ - $ - $ - $ - $ -
754 4101411 Accounts#190&#283-.Related ADIT 6,428,761
.........................................................................................................................................................................................................._i.............................................:................................................................................................................................................................................................................................................................................................................................................................................................................................
...,
755 Total Net Provision For Deferred Income Taxes E 13,729,247 E - $ - $ - $ - $ - $ - $ - $
.............................................................................................................................................................................................................................................................................(......................1).....$...............................................................................................................................................................................................................................................................................................................................................................................
757 411.4-Investment Tax Credit Adjustment _P717P $ 48,744,722 $ - $ - $ - $ - $ - $ - $ - $ -
759 Summary Of Income Taxes
:..............................................$ 30,802,383 $ - $ - $ - $ - $ - $ - $ - $ 30,802,383
761 Total Federal Income Tax TAX-REV
i..............................................
763 State Income Tax
764 Slate Of Idaho TAX-REV $ (6,328,359) $ - $ - $ - $ - $ - $ - $ - $ (6,328,359)
765 Slate Of Oregon TAX-REV 918,199 - - - - - - - 918,199
766 Other Slates TAX-REV 317,546 317,546
.........................................................................................................................................................................................................................................................:.......................................................................................................................................................................................................................................................................................................................................................................................
............................................;
767 Total State Income Taxes $ 5,092,615 E - $ - $ - $ - $ - $ - $ - $ 5,092,615
i................................................................................................................................................................................................................................................................................(......................)....$.....................................................................................................................................................................................................................................................................................................................................................(5,.................1
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 9 Page 76 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
TABLE 1
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
877 Steam Power Generation
878 Operation
879 5001 Supervision&Engineering-Labor Alloc. L-500 $ 699,161 $ 699,161 $ - $ - $ - $ - $ - $ - $ - $ - $ -
880 5011 Fuel-Labor Alloc. PIS $ 2,652,222 $ 2,652,222 $ - $ - $ - $ - $ - $ - $ - $ - $ -
881 Steam Expenses
882 502/Labor-Labor Alloc. PIS $ 1,962,981 $ 1,962,981 $ - $ - $ - $ - $ - $ - $ - $ - $ -
883 502/Other-Labor Alloc. _ PIS -
884 Total Account 502-Labor Alloc. .$ 1,962,981 $ 1,962,981 $ - $ - $ - $ - $ - $ - $ - $ - $ -
885 Electric Expenses
886 505/Labor-Labor Alloc. PIS $ 941,376 $ 941,376 $ - $ - $ - $ - $ - $ - $ - $ - $ -
887 505/Other-Labor Alloc. PIS
888 Total Account 505-Labor Alloc. $ 941,376 $ 941,376 $ - $ - $ - $ - $ - $ - $ - $ - $
889 506/Miscellaneous Expenses-Labor Alloc. PIS $ 3,062,024 $ 3,062,024 $ - $ - $ - $ - $ - $ - $ - $ - $ -
890 507/Rents-Labor Alloc. PIS
:..........................................................................................................................................................................................................__............................................._...............................................................................................
..................................................................................................................................................................................................................................................................................................................................................................................................................................
891 Steam
............................................................... O. at..i..o...n...Ex e..s.......................................................................................................................................E...............9...,..3...1..7...,..7..6...5.........E................9.,317,76.5......E.....................................-.......E.....................................-.......E....................................-........E....................................-.......E.....................................-.......E.....................................-.......E....................................-........E....................................-.......E
........................................
893 Maintenance
894 510/Supervision&Engineering-Labor Alloc. L-510 -
895 511/Structures-Labor Alloc. _PIS _ $ (1,764) $ (1,764) $ - $ - $ - $ - $ - $ - $ - $ - $ -
896 Boiler Plant
897 512/Labor-Labor Alloc. PIS $ 3,209,156 $ 3,209,156 $ - $ - $ - $ - $ - $ - $ - $ - $ -
898 512/Other-Labor Alloc. PIS
899 Total Account 512-Labor Alloc. •$ 3,209,156 $ 3,209,156 $ - $ - $ - $ - $ - $ - $ - $ - $ -
900 Electric Plant
901 513/Labor-Labor Alloc. PIS $ 1,415,345 $ 1,415,345 $ - $ - $ - $ - $ - $ - $ - $ - $ -
902 513/Other-Labor Alloc. PIS
903 Total Account 513-Labor Alloc. ,$ 1,415,345 $ 1,415,345 $ - $ - $ - $ - $ - $ - $ - $ - $ -
904 514/Miscellaneous Steam Plant-Labor Alloc. PIS $ 2,068,159 $ 2,068,159 $ - $ - $ - $ - $ - $ - $ - $ - $
:.........................................................................................................................................................................................................._:...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
905 i Steam Maintenance ............ . ............................. 6,690,896 $ - $ - $ $ $ ... $... ... .$... .. .$... ... .$
............................................................... Ex en ...............................................................................................................................E............... E..............................................................................................................................................................................................................................-...................................................................................... ......................................... ..........................................
....................................
906 Total Steam Generation Ex enses 16 008 661 16 008 661 E E E - E - E - E - E - E - E - E - E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 77 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
TABLE t-DEVELOPMENT OF LABOR-RELATED ALLOCATOR
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
877 Steam Power Generation
878 Operation
879 500/Supervision&Engineering-Labor Alloc. L-500 $ 699,161 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
880 5011 Fuel-Labor Alloc. PIS $ 2,652,222 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
881 Steam Expenses
882 502/Labor-Labor Alloc. PIS $ 1,962,981 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
883 502/Other-Labor Alloc. _ PIS
884 Total Account 502-Labor Alloc. .$ 1,962,981 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
885 Electric Expenses
886 505/Labor-Labor Alloc. PIS $ 941,376 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
887 505/Other-Labor Alloc. PIS
888 Total Account 505-Labor Alloc. $ 941,376 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
889 506/Miscellaneous Expenses-Labor Alloc. PIS $ 3,062,024 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
890 507/Rents-Labor Alloc 1PIS
:..........................................................................................................................................................................................................__............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
891 Steam O oration Ex enses E 9,317,765 $ - E - E - E - E - E - E - E - E - E
...........................................................................P........................P..................................................................................................................................................................................................................................................................................................$............................................$............................................$...........................................$............................................$............................................$............................................$...........................................$........................................
893 Maintenance
894 510/Supervision&Engineering-Labor Alloc. L-510 -
895 511/Structures-Labor Alloc. ___PIS_________________;$ (1,764) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
896 Boiler Plant
897 512/Labor-Labor Alloc. PIS $ 3,209,156 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
898 512/Other-Labor Alloc. PI-S
899 Total Account 512-Labor Alloc. •$ 3,209,156 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
900 Electric Plant
901 513/Labor-Labor Alloc. PIS $ 1,415,345 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
902 513/Other-Labor Alloc. PIS
903 Total Account 513-Labor Alloc. ,$ 1,415,345 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
904 514/Miscellaneous Steam Plant-Labor Alloc. PIS $ 2,068,159 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
:.........................................................................................................................................................................................................._:...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
nses
905 i Steam Maintenance ............ . ............................. - $ - $ - $ $ $ ... $... ... .$... .. .$... ... .$
............................................................... Ex e ...............................................................................................................................E............... E..............................................................................................................................................................................................................................-...................................................................................... ......................................... ..........................................
....................................
906 Total Steam Generation Ex enses 16 008 661 E E - E - E - E - E - E - E - E - E - E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 78 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
TABLE t
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
877 Steam Power Generation
878 Operation
879 500/Supervision&Engineering-Labor Alloc. L-500 $ 699,161 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
880 5011 Fuel-Labor Alloc. PIS $ 2,652,222 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
881 Steam Expenses
882 502/Labor-Labor Alloc. PIS $ 1,962,981 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
883 502/Other-Labor Alloc. _ PIS
884 Total Account 502-Labor Alloc. .$ 1,962,981 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
885 Electric Expenses
886 505/Labor-Labor Alloc. PIS $ 941,376 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
887 505/Other-Labor Alloc. PIS
888 Total Account 505-Labor Alloc. $ 941,376 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
889 506/Miscellaneous Expenses-Labor Alloc. PIS $ 3,062,024 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
890 507/Rents-Labor Alloc 1PIS
:..........................................................................................................................................................................................................__............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
891 Steam O oration Ex enses E 9,317,765 $ - E - E - E - E - E - E - E - E - E
...........................................................................P........................P..................................................................................................................................................................................................................................................................................................$............................................$............................................$...........................................$............................................$............................................$............................................$...........................................$........................................
893 Maintenance
894 510/Supervision&Engineering-Labor Alloc. L-510 -
895 511/Structures-Labor Alloc. ___PIS_________________;$ (1,764) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
896 Boiler Plant
897 512/Labor-Labor Alloc. PIS $ 3,209,156 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
898 512/Other-Labor Alloc. PI-S
899 Total Account 512-Labor Alloc. •$ 3,209,156 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
900 Electric Plant
901 513/Labor-Labor Alloc. PIS $ 1,415,345 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
902 513/Other-Labor Alloc. PIS
903 Total Account 513-Labor Alloc. -$ 1,415,345 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
904 514/Miscellaneous Steam Plant-Labor Alloc. PIS $ 2,068,159 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
:.........................................................................................................................................................................................................._:...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
905 i Steam Mantenance ......... . ............................. - $ - $ - $ $ $ ... $... ... .$... .. .$... ... .$
............................................................... Ex es...............................................................................................................................E............... E..............................................................................................................................................................................................................................-...................................................................................... ......................................... ..........................................
....................................
906 Total Steam Generation Ex enses 16 008 661 E E - E - E - E - E - E - E - E - E E-
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 79 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
TABLE t DEVELOPMENT OF :•• r ALLOCATOR _
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
877 Steam Power Generation
878 Operation
879 500/Supervision&Engineering-Labor Alloc. L-500 $ 699,161 $ - $ - $ - $ - $ - $ - $ - $ -
880 5011 Fuel-Labor Alloc. PIS $ 2,652,222 $ - $ - $ - $ - $ - $ - $ - $ -
881 Steam Expenses
882 502/Labor-Labor Alloc. PIS $ 1,962,981 $ - $ - $ - $ - $ - $ - $ - $ -
883 502/Other-Labor Alloc. _ PIS
884 Total Account 502-Labor Alloc. .$ 1,962,981 $ - $ - $ - $ - $ - $ - $ - $ -
885 Electric Expenses
886 505/Labor-Labor Alloc. PIS $ 941,376 $ - $ - $ - $ - $ - $ - $ - $ -
887 505/Other-Labor Alloc. PIS
888 Total Account 505-Labor Alloc. r $ 941,376 $ - $ - $ - $ - $ - $ - $ - $
889 506/Miscellaneous Expenses-Labor Alloc. PIS $ 3,062,024 $ - $ - $ - $ - $ - $ - $ - $ -
890 507/Rents-Labor Alloc 1PIS
:..........................................................................................................................................................................................................__............................................._................................................................................................................................................................................................................................................................................................................................................................................................................................
...;
891 Steam O oration Ex enses E 9,317,765 $ - E - E - E - E - E - E - E
...........................................................................P........................P..................................................................................................................................................................................................................................................................................................$............................................$............................................$...........................................$............................................$............................................$....................................-..
893 Maintenance
894 510/Supervision&Engineering-Labor Alloc. L-510 -
895 511/Structures-Labor Alloc. _PIS _ $ (1,764) $ - $ - $ - $ - $ - $ - $ - $ -
896 Boiler Plant
897 512/Labor-Labor Alloc. PIS $ 3,209,156 $ - $ - $ - $ - $ - $ - $ - $ -
898 512/Other-Labor Alloc. PI-S
899 Total Account 512-Labor Alloc. •$ 3,209,156 $ - $ - $ - $ - $ - $ - $ - $ -
900 Electric Plant
901 513/Labor-Labor Alloc. PIS $ 1,415,345 $ - $ - $ - $ - $ - $ - $ - $ -
902 513/Other-Labor Alloc. PIS
903 Total Account 513-Labor Alloc. ,$ 1,415,345 $ - $ - $ - $ - $ - $ - $ - $ -
904 514/Miscellaneous Steam Plant-Labor Alloc. PIS $ 2,068,159 $ - $ - $ - $ - $ - $ - $ - $
:.........................................................................................................................................................................................................._:..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
905 i Steam Mantenance ......... . ............................. $ $ $ $ $ $ $
............................................................... Ex es...............................................................................................................................E............... E..............................................................................................................................................................................................................................-............................................................................................... ....................................-..
906 Total Steam Generation Ex enses 16 008 661 E E - E - E - E - E - E - E - E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 80 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No, 1 2 3 4 5 6 7 8 9 10
TABLE t
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
909 Hydraulic Power Generation
910 Operation
911 535/Supervision&Engineering-Labor Alloc. L-535 $ 4,687,920 $ 4,687,920 $ - $ - $ - $ - $ - $ - $ - $ - $ -
912 536/Water For Power-Labor Alloc. PI-H 663,380 663,380 - - - - - - - - -
913 537/Hydraulic Expenses-Labor Alloc. PI-H $ 7,416,905 $ 7,416,905 $ - $ - $ - $ - $ - $ - $ - $ - $ -
...............................................
914 Electric Expenses
915 538/Labor-Labor Alloc. PI-H $ 1,693,982 $ 1,693,982 $ - $ - $ - $ - $ - $ - $ - $ - $ -
916 538/Other-Labor Alloc. PI-H
917 Total Account 538-Labor Alloc. $ 1,693,982 $ 1,693,982 $ - $ - $ - $ - $ - $ - $ - $ - $
918 539/Miscellaneous Expenses-Labor Alloc. PI-H $ 4,146,459 $ 4,146,459 $ - $ - $ - $ - $ - $ - $ - $ - $ -
919 540/Rents-Labor Alloc. PI-H
:..........................................................................................................................................................................................................__............................................._...............................................................................................
..................................................................................................................................................................................................................................................................................................................................................................................................................................
920 H draulic O oration Ex ensas E 18,606,646 $ 18,608,646 $ - $ - $ - $ - $ - $ - $ - $ - $
i..........................................................Y.....................P........................P..............................................................................................................................................$.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
922 Maintenance
923 5411 Supervision&Engineering-Labor Alloc. L-541 $ 148,758 $ 148,758 $ - $ - $ - $ - $ - $ - $ - $ - $ -
924 542/Structures-Labor Alloc. PI-H 649,824 649,824
. - - - - - - - - -
>.... ..... .. ..... .....:
925 543/Reservoirs,Dams&Waterways-Labor Alloc. ___PI-H..................;$ 400,112 $ 400,112 $ - $ - $ - $ - $ - $ - $ - $ - $ -
926 Electric Plant
927 544/Labor-Labor Alloc. PI-X_ $ 2,228,528 $ 2,228,528 $ - $ - $ - $ - $ - $ - $ - $ - $ -
928 544/Other-Labor Alloc. PI-H
929 Total Account 544-Labor Alloc. ,$ 2,228,528 $ 2,228,528 $ - $ - $ - $ - $ - $ - $ - $ - $ -
930 545/Miscellaneous H draulic Plan[-Labor Alloc. PI-H $ 2.922.380 $ 2.922.380 $ - $ - $ - $ - $ - $ - $ - $ - $
..................................................................................................X....................................................................................................._i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................._"...
931 H draulic Maintenance Ex ensas E 6,349,602 E 6,349,602 E - E - E - E - E - E - E - E - E
932 Total - E - E - E - E - E - E - E - EH E24 958 247 E 24 958 247
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 81 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No, 11 12 13 14 15 16 17 18 19 20
TABLE t-DEVELOPMENT OF LABOR-RELATED ALLOCATOR
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sac Cust Direct Demand Customer
909 Hydraulic Power Generation
910 Operation
911 535/Supervision&Engineering-Labor Alloc. L-535 $ 4,687,920 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
912 536/Water For Power-Labor Alloc. PI-H 663,380 - - - - - - - - - -
913 537/Hydraulic Expenses-Labor Alloc. PI-H $ 7,416,905 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
...............................................
914 Electric Expenses
915 538/Labor-Labor Alloc. PI-H $ 1,693,982 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
916 538/Other-Labor Alloc. PI-H
917 Total Account 538-Labor Alloc. $ 1,693,982 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
918 539/Miscellaneous Expenses-Labor Alloc. PI-H $ 4,146,459 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
919 540/Rents-Labor Alloc. PI-H
:..........................................................................................................................................................................................................__............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
920 H draulic O oration Ex enses E 18,606,646 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
i..........................................................Y.....................P........................P..............................................................................................................................................$.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
922 Maintenance
923 5411 Supervision&Engineering-Labor Alloc. L-547 $ 148,758 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
924 542/Structures-Labor Alloc. PI-H 649,824
. - - - - - - - - - -
>.... ..... .. ..... .....:
925 543/Reservoirs,Dams&Waterways-Labor Alloc. PI-H..................:$ 400,112 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
926 Electric Plant
927 544/Labor-Labor Alloc. PI-X_ $ 2,228,528 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
928 544/Other-Labor Alloc. PI-H
929 Total Account 544-Labor Alloc. ,$ 2,228,528 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
930 545/Miscellaneous H draulic Plan[-Labor Alloc. PI-H $ 2.922.380 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
..................................................................................................X....................................................................................................._i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................._"...
raulx 6 - E E
i....................931.......................................H Yd ic Maintenance Eenses
.....................................................P......................................................................................................................................E...................,349,602 $ E................................
...................................
...............................................-...............................................-.......E........................................-.......E.......................................-........E.......................................-...............................................-.......E........................................-.......E.......................................-........E......................................_'...
932 Total - E - E - E - E - E - E - E - E - EH E24 958 247
Exhibit No.31
Case No.WC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 82 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No, 21 22 23 24 25 26 27 28 29 30
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
909 Hydraulic Power Generation
910 Operation
911 535/Supervision&Engineering-Labor Alloc. L-535 $ 4,687,920 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
912 536/Water For Power-Labor Alloc. PI-H 663,380 - - - - - - - - - -
913 537/Hydraulic Expenses-Labor Alloc. PI-H $ 7,416,905 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
...............................................
914 Electric Expenses
915 538/Labor-Labor Alloc. PI-H $ 1,693,982 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
916 538/Other-Labor Alloc. PI-H
917 Total Account 538-Labor Alloc. $ 1,693,982 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
918 539/Miscellaneous Expenses-Labor Alloc. PI-H $ 4,146,459 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
919 540/Rents-Labor Alloc. PI-H
:..........................................................................................................................................................................................................__............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
920 H draulic O oration Ex enses E 18,606,646 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
i..........................................................Y.....................P........................P..............................................................................................................................................$.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
922 Maintenance
923 5411 Supervision&Engineering-Labor Alloc. L-547 $ 148,758 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
924 542/Structures-Labor Alloc. PI-H 649,824
. - - - - - - - - - -
>.... ..... .. ..... .....:
925 543/Reservoirs,Dams&Waterways-Labor Alloc. PI-H..................:$ 400,112 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
926 Electric Plant
927 544/Labor-Labor Alloc. PI-X_ $ 2,228,528 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
928 544/Other-Labor Alloc. PI-H
929 Total Account 544-Labor Alloc. ,$ 2,228,528 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
930 545/Miscellaneous H draulic Plan[-Labor Alloc. PI-H $ 2.922.380 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
..................................................................................................X....................................................................................................._i........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................._"...
raulx 6 - E E
i....................931.......................................H Yd ic Maintenance Eenses
.....................................................P......................................................................................................................................E...................,349,602 $ E................................
...................................
...............................................-...............................................-.......E........................................-.......E.......................................-........E.......................................-...............................................-.......E........................................-.......E.......................................-........E......................................_'...
932 Total - E - E - E - E - E - E - E - E - EH E24 958 247
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 83 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
TABLE 10-DEVELOPMENT OF LABOR-RELATED ALLOCATOR
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
909 Hydraulic Power Generation
910 Operation
911 535/Supervision&Engineering-Labor Alloc. L-535 $ 4,687,920 $ - $ - $ - $ - $ - $ - $ - $ -
912 536/Water For Power-Labor Alloc. PI-H 663,380 - - - - - - - -
913 537/Hydraulic Expenses-Labor Alloc. PI-H $ 7,416,905 $ - $ - $ - $ - $ - $ - $ - $ -
...............................................
914 Electric Expenses
915 538/Labor-Labor Alloc. PI-H $ 1,693,982 $ - $ - $ - $ - $ - $ - $ - $ -
916 538/Other-Labor Alloc. PI-H
917 Total Account 538-Labor Alloc. r $ 1,693,982 $ - $ - $ - $ - $ - $ - $ - $
918 539/Miscellaneous Expenses-Labor Alloc. PI-H $ 4,146,459 $ - $ - $ - $ - $ - $ - $ - $ -
919 540/Rents-Labor Alloc. PI-H
:..........................................................................................................................................................................................................__............................................._................................................................................................................................................................................................................................................................................................................................................................................................................................
...;
920 H draulic O oration Ex enses E 18,606,646 $ - $ - $ - $ - $ - $ - $ - $
i..........................................................Y.....................P........................P..............................................................................................................................................$..........................................................................................................................................................................................................................................................................................................................................................................................................................
'..
922 Maintenance
923 5411 Supervision&Engineering-Labor Alloc. L-547 $ 148,758 $ - $ - $ - $ - $ - $ - $ - $ -
924 542/Structures-Labor Alloc. PI-H 649,824
. - - - - - - - -
>.... ..... .. ..... .....:
925 543/Reservoirs,Dams&Waterways-Labor Alloc. _PI-H ;$ 400,112 $ - $ - $ - $ - $ - $ - $ - $ -
926 Electric Plant
927 544/Labor-Labor Alloc. PI-X_ $ 2,228,528 $ - $ - $ - $ - $ - $ - $ - $ -
928 544/Other-Labor Alloc. PI-H
929 Total Account 544-Labor Alloc. ,$ 2,228,528 $ - $ - $ - $ - $ - $ - $ - $ -
930 545/Miscellaneous H draulic Plan[-Labor Alloc. PI-H $ 2.922.380 $ - $ - $ - $ - $ - $ - $ - $
..................................................................................................X....................................................................................................._i............................................................................................................................................................................................................................................................................................................................................................................................................................................................................."..
.................... ...........................HYd P
931 raulic Maintenance Expenses E 6,349,602 $ - E E E E E E E
i ......... ... ................................................................................................................................................................................................................................................................................................................................-...............................................-...............................................-..............................................-...............................................-...............................................-...............................................'..
932 TotalH Hydraulic Generation.Ex ens ..............................................................................................................E............24,958,247 E...................................-.....E....................................-.....E....................................-....E....................................-.....E...................................-.....E....................................-.....E...................................- $
....................................................... .................................................-...:i
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 84 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
TABLE 1
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
934 Other Power Generation
935 Operation
936 546/Supervision&Engineering-Labor Alloc. L-546 $ 507,773 $ 320,942 $ 186,832 $ - $ - $ - $ - $ - $ - $ - $ -
937 547/Fuel-Labor Alloc. PI-OS $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
938 Generating Expenses
939 548/Labor-Labor Alloc. PI-OS $ 3,734,638 $ 2,360,504 $ 1,374,134 $ - $ - $ - $ - $ - $ - $ - $ -
940 548/Other-Labor Alloc. _ PI-OS
941 Total Account 548-Labor Alloc. .$ 3,734,638 $ 2,360,504 $ 1,374,134 $ - $ - $ - $ - $ - $ - $ - $ -
942 549/Miscellaneous Expenses-Labor Alloc. PI-OS $ 481,789 $ 304,518 $ 177,271 $ - $ - $ - $ - $ - $ - $ - $ -
943 550/Rents-Labor Alloc. PI-OS
..........................................................................................................................................................................................................._!.............................................!...............................................................................................
..................................................................................................................................................................................................................................................................................................................................................................................................................................
944 Other Power O r Ex nses E 4,724,201 $ 2,985,964 E 1,738,237 E - E - E - E - E - E - E - E
I..........................................................................................P..a..........P..e........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................._'...
946 Maintenance
947 551/Supervision&Engineering-Labor Alloc. L-551 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
948 552/Structures-Labor Alloc. PI-OS $ 51,891 $ 32,798 $ 19,093 $ - $ - $ - $ - $ - $ - $ - $
. -
i.............................................
949 Generating&Electric Plant
950 553/Labor-Labor Alloc. PI-OS $ 60,901 $ 38,493 $ 22,408 $ - $ - $ - $ - $ - $ - $ - $ -
951 553/Other-Labor Alloc. PI-OS _
952 Total Account 553-Labor Alloc. $ 60,901 $ 38,493 $ 22,408 $ - $ - $ - $ - $ - $ - $ - $
953 554/Miscellaneous Ex enses- ol . PI-OS $ 487,185 $ 307,929 $ 179,256 $ - $ - $ - $ - $ - $ - $ - $ -
.....................................................................................................P...............Labr........ .Aloc
.....oc........................................................_............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
954 I Other Power Maint Ex a .E.......................5..9...9...,..9..7...7.........E......................3...7...9...,.2...2...0.........E......................2...2...0...,.7...5...7........E........................................-.......E.......................................-........E.......................................-........E.......................................-.......E........................................-.......E.......................................-........E.......................................-........E....................................._'................................................................ ..................................................................................................................................
955 Total Other Power Generation Ex 5 324178 3 365183 1,958,994 E E EE - E - E - E - E - E - E - E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 85 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
TABLE t-DEVELOPMENT OF LABOR-RELATED ALLOCATOR
Distribution Function Distrlbutic
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sac Cust Direct Demand Customer
934 Other Power Generation
935 Operation
936 546/Supervision&Engineering-Labor Alloc. L-546 $ 507,773 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
937 547/Fuel-Labor Alloc. PI-OS $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
938 Generating Expenses
939 548/Labor-Labor Alloc. PI-OS $ 3,734,638 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
940 548/Other-Labor Alloc. _ PI-OS - - - - - -
941 Total Account 548-Labor Alloc. .$ 3,734,638 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
942 5491 Miscellaneous Expenses-Labor Alloc. PI-OS $ 481,789 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
943 550/Rents-Labor Alloc. PI-OS
...................................................................................................................................................................
........................................_!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
944 Other Power O r Ex nses E 4,724,201 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
I..........................................................................................P..a..........P..e..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'...
946 Maintenance
947 5511 Supervision&Engineering-Labor Alloc. L-551 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
948 552/Structures-Labor Alloc. PI-OS $ 51,891 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
. -
i.............................................
949 Generating&Electric Plant
950 553/Labor-Labor Alloc. PI-OS $ 60,901 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
951 553/Other-Labor Alloc. PI-OS _
952 Total Account 553-Labor Alloc. c $ 60,901 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
953 554/Miscellaneous Ex enses-Labor Alloc. PI-OS $ 487.185 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
......................................................................................................P.................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
954 I Other Power Maint Ex a .E.......................5..9...9...,..9..7...7.........E.......................................-........E.......................................-.......E........................................-.......E.......................................-........E.......................................-........E.......................................-.......E........................................-.......E.......................................-........E.......................................-........E....................................._'................................................................ ..................................................................................................................................
955 Total Other Power Generation Ex E 5,324,178 E - E - E - E - E - E - E - E - E - E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 86 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
TABLE t
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
934 Other Power Generation
935 Operation
936 546/Supervision&Engineering-Labor Alloc. L-546 $ 507,773 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
937 547/Fuel-Labor Alloc. PI-OS $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
938 Generating Expenses
939 548/Labor-Labor Alloc. PI-OS $ 3,734,638 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
940 548/Other-Labor Alloc. _ PI-OS - - - - - -
941 Total Account 548-Labor Alloc. .$ 3,734,638 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
942 5491 Miscellaneous Expenses-Labor Alloc. PI-OS $ 481,789 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
943 550/Rents-Labor Alloc. PI-OS
...................................................................................................................................................................
........................................_!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
944 Other Power O r Ex nses E 4,724,201 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
I..........................................................................................P..a..........P..e..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'...
946 Maintenance
947 5511 Supervision&Engineering-Labor Alloc. L-551 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
948 552/Structures-Labor Alloc. PI-OS $ 51,891 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
. -
i.............................................
949 Generating&Electric Plant
950 553/Labor-Labor Alloc. PI-OS $ 60,901 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
951 553/Other-Labor Alloc. PI-OS _
952 Total Account 553-Labor Alloc. $ 60,901 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
953 554/Miscellaneous Ex enses-Labor Alloc. PI-OS $ 487.185 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
......................................................................................................P.................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
954 I Other Power Maint Ex a .E.......................5..9...9...,..9..7...7.........E.......................................-........E.......................................-.......E........................................-.......E.......................................-........E.......................................-........E.......................................-.......E........................................-.......E.......................................-........E.......................................-........E....................................._'................................................................ ..................................................................................................................................
955 Total Other Power Generation Ex E 5,324,178 E - E - E - E - E - E - E - E - E - E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 87 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
TABLE t DEVELOPMENT OF :•• r ALLOCATOR _
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
934 Other Power Generation
935 Operation
936 546/Supervision&Engineering-Labor Alloc. L-546 $ 507,773 $ - $ - $ - $ - $ - $ - $ - $ -
937 547/Fuel-Labor Alloc. PI-OS $ - $ - $ - $ - $ - $ - $ - $ - $ -
938 Generating Expenses
939 548/Labor-Labor Alloc. PI-OS $ 3,734,638 $ - $ - $ - $ - $ - $ - $ - $ -
940 548/Other-Labor Alloc. _ PI-OS - - - - - -
941 Total Account 548-Labor Alloc. .$ 3,734,638 $ - $ - $ - $ - $ - $ - $ - $ -
942 5491 Miscellaneous Expenses-Labor Alloc. PI-OS $ 481,789 $ - $ - $ - $ - $ - $ - $ - $ -
943 550/Rents-Labor Alloc. PI-OS
...................................................................................................................................................................
........................................_!.............................................!....................................................................................................................................................................................................................................................................................................................................................................................................................................
944 Other Power O r Ex nses E 4,724,201 $ - $ - $ - $ - $ - $ - $ - $
I..........................................................................................P..a..........P..e.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................'..I
946 Maintenance
947 551/Supervision&Engineering-Labor Alloc. L-551 $ - $ - $ - $ - $ - $ - $ - $ - $ -
948 552/Structures-Labor Alloc. PI-OS $ 51,891 $ - $ - $ - $ - $ - $ - $ - $
. -
i.............................................
949 Generating&Electric Plant
950 553/Labor-Labor Alloc. PI-OS $ 60,901 $ - $ - $ - $ - $ - $ - $ - $ -
951 553/Other-Labor Alloc. PI-OS
952 Total Account 553-Labor Alloc. r $ 60,901 $ - $ - $ - $ - $ - $ - $ - $
953 554/Miscellaneous Ex enses-Labor Alloc. PI-OS $ 487.185 $ - $ - $ - $ - $ - $ - $ - $ -
......................................................................................................P.................................................................................................._............................................._....................................................................................................................................................................................................................................................................................................................................................................................................................................
954 I Other Power Maint Ex a .E.......................5..9...9...,..9..7...7.........E.......................................-........E.......................................-.......E........................................-.......E.......................................-........E.......................................-........E.......................................-.......E........................................-.......E.......................................'............................................................. .................................................................................................................................. ..I
955 Total Other Power Generation Ex E 5,324,178 E - E - E - E - E - E - E - E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 88 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No, 1 2 3 4 5 6 7 8 9 10
TABLE t
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
957 Other Power Supply Expense
958 555.01 Purchased Power-Labor Alloc. _PP-KWH _ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
959 Cogeneration&Small Power Prod
960 555.11 Capacity Related-Labor Alloc. PP-KWH -
961 555.11 Energy Related-Labor Alloc. _____________PP-KWH____________, - - - - - - - - - - -
962 Total 555.1/Cs -Labor Alloc.
i 963 5551 Total-Labor Alloc. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
964 556/Load Control&Dispatching Expenses-Labor Alloc. PP-KW $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
965 557/Other Ex nses-Labor Alloc. PISHO 5,601,366 5,122,924 478,443 - -
>..... .....,
..................................................................................P..e.................................................................................................................._i.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
966 Total Other Power Su I Ex nses E 5,601,366 E 5,122,924 $ 478,443 E - E - E - E - E - $ - $ - $
..........................................................................................................PP.Y.......P..a..............................................................................................................................$............................................$..........................................................................................$...........................................................................................................................................................................................................................................................................................................................................................................-...
968 Total Produotion Ex enses 51,892,452 49,455,015 2,437,437
i.............................................................tal..........d.....................P........................................................................................................................................................................._......._................................................................................................................................................................................................................................................................................................................................................................................................................................................................................._-...
970 Transmission Expenses
971 Operation
972 560/Supervision&Engineering-Labor Alloc. L-560 $ 1,984,703 $ - $ - $ - $ - $ 1,984,702 $ - $ 1 $ - $ - $ -
973 561/Load Dispatching-Labor Alloc. _T-PLT 3,071,247 - - - - 3,071,245 - 2 - - -
974 5621 Station Expenses-Labor Alloc. T-353 1,801,736 - - - - 1,801,736 - - - - -
975 563/Overhead Line Expenses-Labor Alloc. T-354-356 477,514 - - - - 477,513 - 1 - - -
976 565/Transmission Of Electricity By Others-Labor Alloc. KWH-T - - - - - - - - - - -
977 5661 Miscellaneous Expenses-Labor Alloc. _T-PLT 67 - - - - 67 - 0 - - -
978 567/Rents-Labor Alloc. T-PLT
:.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
979 Total Transmission O oration $ 7,335,267 $ - $ - $ - $ - $ 7,335,263 $ - $ 4 $ - $ - $
I.........................................................................................................P............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_'...
981 Maintenance
982 568/Supervision&Engineering-Labor Alloc. L-568 $ 224,157 $ - $ - $ - $ - $ 224,157 $ - $ 0 $ - $ - $ -
983 569/Structures-Labor Alloc. T-352 1,189,707 - - - - 1,189,707 - - - - -
984 570/Station Equipment-Labor Alloc. T-353 2,373,446 - - - - 2,373,446 - - - - -
985 571/Overhead Lines-Labor Alloc. T-354-356_____ 1,226,413 - - - - 1,226,412 - 2 - - -
986 573/Miscellaneous Plan[-Labor Alloc. T-PLT 605 605 0
:.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
987 Total Transmission Maintenance $ 5,014,328 $ - $ - $ - $ - $ 5,014,326 $ - $ 2 $ - $ - $
989 Total Transmission Ex enses 12,349,595 12 349 589 6 EE - E - E - E - E E - E E - E - E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 89 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No, 11 12 13 14 15 16 17 18 19 20
TABLE t-DEVELOPMENT OF LABOR-RELATED ALLOCATOR
Distribution Function Distrlbutic
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sac Cust Direct Demand Customer
957 Other Power Supply Expense
958 555.01 Purchased Power-Labor Alloc. _PP-KWH _ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
959 Cogeneration&Small Power Prod
960 555.11 Capacity Related-Labor Alloc. PP-KWH -
961 555.11 Energy Related-Labor Alloc. _____________PP-KWH____________, - - - - - - - - - - -
962 Total 555.1/Cs -Labor Alloc.
i 963 5551 Total-Labor Alloc. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
964 556/Load Control&Dispatching Expenses-Labor Alloc. PP-KW $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
965 557/Other Ex nses-Labor Alloc. PISHO 5,601,366 - -
>..... .....,
..................................................................................P..e.................................................................................................................._i.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
966 Total Other Power Su I Ex nses E 5,601,366 E - E - E - E - E - E - E - E - E - E
..........................................................................................................PP.Y.......P..a..............................................................................................................................$............................................$......................................................................................................................................................................................................................................................................................................................................................................................................................................................................._-...
968 Total Production Ex enses 51,892,452
i.............................................................tal..........d.....................P........................................................................................................................................................................._......._........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................._-...
970 Transmission Expenses
971 Operation
972 560/Supervision&Engineering-Labor Alloc. L-560 $ 1,984,703 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
973 561/Load Dispatching-Labor Alloc. _T-PLT 3,071,247 - - - - - - - - - -
974 5621 Station Expenses-Labor Alloc. T-353 1,801,736 - - - - - - - - - -
975 563/Overhead Line Expenses-Labor Alloc. T-354-356 477,514 - - - - - - - - - -
976 565/Transmission Of Electricity By Others-Labor Alloc. KWH-T - - - - - - - - - - -
977 5661 Miscellaneous Expenses-Labor Alloc. _T-PLT 67 - - - - - - - - - -
978 567/Rents-Labor Alloc. T-PLT
.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
979 Total Transmission O oration $ 7,335,267 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
I.........................................................................................................P.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-...
981 Maintenance
982 568/Supervision&Engineering-Labor Alloc. L-568 $ 224,157 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
983 569/Structures-Labor Alloc. T-352 1,189,707 - - - - - - - - - -
984 570/Station Equipment-Labor Alloc. T-353 2,373,446 - - - - - - - - - -
985 571/Overhead Lines-Labor Alloc. T-354-356_____ 1,226,413 - - - - - - - - - -
986 573/Miscellaneous Plan[-Labor Alloc. T-PLT 605
...........................................................................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
987 Total Transmission Maintenance $ 5,014,328 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
989 Total Transmission Ex enses E 12,349,595 E - E - E - E - E - E - E - E - E - E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 90 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No, 21 22 23 24 25 26 27 28 29 30
TABLE t
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
957 Other Power Supply Expense
958 555.01 Purchased Power-Labor Alloc. _PP-KWH _ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
959 Cogeneration&Small Power Prod
960 555.11 Capacity Related-Labor Alloc. PP-KWH -
961 555.11 Energy Related-Labor Alloc. _____________PP-KWH____________, - - - - - - - - - - -
962 Total 555.1/Cs -Labor Alloc.
i 963 5551 Total-Labor Alloc. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
964 556/Load Control&Dispatching Expenses-Labor Alloc. PP-KW $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
965 557/Other Ex nses-Labor Alloc. PISHO 5,601,366 - -
>..... .....,
..................................................................................P..e.................................................................................................................._i.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
966 Total Other Power Su I Ex nses E 5,601,366 E - E - E - E - E - E - E - E - E - E
..........................................................................................................PP.Y.......P..a..............................................................................................................................$............................................$......................................................................................................................................................................................................................................................................................................................................................................................................................................................................._-...
968 Total Production Ex enses 51,892,452
i.............................................................tal..........d.....................P........................................................................................................................................................................._......._........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................._-...
970 Transmission Expenses
971 Operation
972 560/Supervision&Engineering-Labor Alloc. L-560 $ 1,984,703 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
973 561/Load Dispatching-Labor Alloc. _T-PLT 3,071,247 - - - - - - - - - -
974 5621 Station Expenses-Labor Alloc. T-353 1,801,736 - - - - - - - - - -
975 563/Overhead Line Expenses-Labor Alloc. T-354-356 477,514 - - - - - - - - - -
976 565/Transmission Of Electricity By Others-Labor Alloc. KWH-T - - - - - - - - - - -
977 5661 Miscellaneous Expenses-Labor Alloc. _T-PLT 67 - - - - - - - - - -
978 567/Rents-Labor Alloc. T-PLT
.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
979 Total Transmission O oration $ 7,335,267 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
I.........................................................................................................P.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-...
981 Maintenance
982 568/Supervision&Engineering-Labor Alloc. L-568 $ 224,157 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
983 569/Structures-Labor Alloc. T-352 1,189,707 - - - - - - - - - -
984 570/Station Equipment-Labor Alloc. T-353 2,373,446 - - - - - - - - - -
985 571/Overhead Lines-Labor Alloc. T-354-356_____ 1,226,413 - - - - - - - - - -
986 573/Miscellaneous Plan[-Labor Alloc. T-PLT 605
...........................................................................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
987 Total Transmission Maintenance $ 5,014,328 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
989 Total Transmission Ex enses E 12,349,595 E - E - E - E - E - E - E - E - E - E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 10ptl Page 91 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No, 31 32 33 34 35 36 37 38
TABLE 10-DEVELOPMENT OF LABOR-RELATED ALLOCATOR
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
957 Other Power Supply Expense
958 555.01 Purchased Power-Labor Alloc. _PP-KWH _ $ - $ - $ - $ - $ - $ - $ - $ - $ -
959 Cogeneration&Small Power Prod
960 555.11 Capacity Related-Labor Alloc. PP-KWH -
961 555.11 Energy Related-Labor Alloc. _____________PP-KWH____________, - - - - - - - - -
962 Total 555.1/Cs -Labor Alloc.
i 963 5551 Total-Labor Alloc. $ - $ - $ - $ - $ - $ - $ - $ - $
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
964 556/Load Control&Dispatching Expenses-Labor Alloc. PP-KW $ - $ - $ - $ - $ - $ - $ - $ - $ -
965 557/Other Ex uses-Labor Alloc. PISHO 5,601,366
>..... .....,
..................................................................................P..e.................................................................................................................._i...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................
966 Total Other Power Supply E au $ 5...,..6..0...1...,..3..6...6.........E.......................................-........E.......................................-...............................................-.......E.......................................-........E.......................................-.. .E.......................................-..............................................- $
....................................................... ..... ..... ...................................................
968 Total Production Ex enses 51,892,452
970 Transmission Expenses
971 Operation
972 560/Supervision&Engineering-Labor Alloc. L-560 $ 1,984,703 $ - $ - $ - $ - $ - $ - $ - $ -
973 561/Load Dispatching-Labor Alloc. _T-PLT 3,071,247 - - - - - - - -
974 5621 Station Expenses-Labor Alloc. T-353 1,801,736 - - - - - - - -
975 563/Overhead Line Expenses-Labor Alloc. T-354-356 477,514 - - - - - - - -
976 565/Transmission Of Electricity By Others-Labor Alloc. KWH-T - - - - - - - - -
977 5661 Miscellaneous Expenses-Labor Alloc. _T-PLT 67 - - - - - - - -
978 567/Rents-Labor Alloc. T-PLT
.........................................................................................................................................................................................................._!.............................................!....................................................................................................................................................................................................................................................................................................................................................................................................................................
979 Total Transmission O oration $ 7,335,267 $ - $ - $ - $ - $ - $ - $ - $
I.........................................................................................................P................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-..1
981 Maintenance
982 568/Supervision&Engineering-Labor Alloc. L-568 $ 224,157 $ - $ - $ - $ - $ - $ - $ - $ -
983 569/Structures-Labor Alloc. T-352 1,189,707 - - - - - - - -
984 570/Station Equipment-Labor Alloc. T-353 2,373,446 - - - - - - - -
985 571/Overhead Lines-Labor Alloc. T-354-356_____ 1,226,413 - - - - - - - -
986 573/Miscellaneous Plan[-Labor Alloc. T-PLT 605
...........................................................................................!....................................................................................................................................................................................................................................................................................................................................................................................................................................
i
987 Total Transmission Maintenance $ 5,014,328 $ - $ - $ - $ - $ - $ - $ - $
989 Total Transmission Ex enses E 12,349,595 E - E - E - E - E - E - E - E
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 92 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
TABLE t
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
991 Distribution Expenses
992 Operation
993 580/Supervision&Engineering-Labor Alloc. L-580 $ 3,226,930 $ - $ - $ - $ - $ - $ - $ - $ 396,607 $ 22,929 $ -
994 581/Load Dispatching-Labor Alloc. D3601 4,728,235 - - - - - - - 949,319 54,667 -
995 582/Station Expenses-Labor Alloc. D362 1,037,285 - - - - - - - 980,274 57,011 -
996 5831 Overhead Line Expenses-Labor Alloc. D-364-365 4,154,300 - - - - - - - - - -
>............. ..........;
997 584/Underground Line Expenses-Labor Alloc. _D-366-367 1,637,362 - - - - - - - - - -
998 585/Street Lighting 8.Signal Systems-Labor Alloc. STLIGHT - - - - - - - - - - -
999 586/Meter Expenses-Labor Alloc. METER 4,928,870 - - - - - - - - - -
1000 587/Customer Installations Expense-Labor Alloc. _CUSTINST 1 885,044 - - - - - - - - - -
1001 588/Miscellaneous Expenses-Labor Alloc. _D3601 2,637,770 - - - - - - - 529,602 30,497 -
1002 589/Rents-Labor Alloc. D3601
:.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1003 Total Distribution O oration E 23,235,796 $ - $ - $ - $ - $ - $ - $ - $ 2,855,801 $ 165,105 $
I.....................................................................................................P................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-...
1005 Maintenance
1006 590/Supervision&Engineering-Labor Alloc. L-590 $ 5,681 $ - $ - $ - $ - $ - $ - $ - $ 1,634 $ 95 $ -
1007 591/Structures-Labor Alloc. D361 - - - - - - - - - - -
1008 592/Station Equipment-Labor Alloc. D362 3,090,439 - - - - - - - 2,920,582 169,857 -
1009 593/Overhead Lines-Labor Alloc. D-364-365 5,829,099 - - - - - - - - - -
1010 594/Underground Lines-Labor Alloc. D-366-367 315,429
1011 595/Line Transformers-Labor Alloc. D368 21,596 - - - - - - - - - -
1012 596/Street Lighting 8.Signal Systems-Labor Alloc. STLIGHT 79,382 - - - - - - - - - -
1013 597/Meters-Labor Alloc. METER 779,870 - - - - - - - - - -
1014 598/Miscellaneous Plant-Labor Alloc. D3601 120.392 24.172 1.392
:.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
1015 Total Distribution Maintenance $ 10,241,888 $ - $ - $ - $ - $ - $ - $ - $ 2,946,388 $ 171,344 $
1016 Total Distribution Ex enses 33 477 684 5 802190 336 448 E E - $ - E - E - E - E - E - E E E
.......................................................T.............................................P........................................................................................................................................................................_�......._�........................................................................................................................................................................................................................................................................................................................................................................._�
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 93 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
TABLE t-DEVELOPMENT OF LABOR-RELATED ALLOCATOR
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
991 Distribution Expenses
992 Operation
993 580/Supervision&Engineering-Labor Alloc. L-580 $ 3,226,930 $ 844,088 $ 432,986 $ 61,879 $ 31,742 $ 16,571 $ 179,949 $ 92,307 $ 41,628 $ 45,640 $ 23,412
994 581/Load Dispatching-Labor Alloc. D3601 4,728,235 1,094,721 561,552 246,288 126,337 65,957 716,224 367,397 69,409 52,960 27,166
995 582/Station Expenses-Labor Alloc. D362 1,037,285 - - - - - - - - - -
996 5831 Overhead Line Expenses-Labor Alloc. ...........D.-.364-365.......... 4,154,300 2,550,839 1,308,488 - - - - - 24,142 179,007 91,824
> ;
997 584/Underground Line Expenses-Labor Alloc. _D-366-367 1,637,362 977,562 501,454 - - - - - 125,842 21,484 11,020
998 585/Street Lighting 8.Signal Systems-Labor Alloc. STLIGHT - - - - - - - - - - -
999 586/Meter Expenses-Labor Alloc. METER 4,928,870 - - - - - - - - - -
1000 587/Customer Installations Expense-Labor Alloc. _CUSTINST 1 885,044 - - - - - - - - - -
1001 588/Miscellaneous Expenses-Labor Alloc. _D3601 2,637,770 610,719 313,277 137,398 70,480 36,796 399,564 204,962 38,722 29,545 15,156
1002 589/Rents-Labor Alloc. D3601
:.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1003 Total Distribution O oration $ 23,235,796 E 6,077,929 E 3,117,757 E 445,566 E 226,559 E 119,323 E 1,295,737 E 664,666 E 299,743 E 326,635 E 168,578
I.....................................................................................................P.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1005 Maintenance
1006 590/Supervision&Engineering-Labor Alloc. L-590 $ 5,681 $ 2,106 $ 1,080 $ 5 $ 3 $ 1 $ 16 $ 8 $ 33 $ 142 $ 73
1007 591/Structures-Labor Alloc. D361 - - - - - - - - - - -
1008 592/Station Equipment-Labor Alloc. D362 3,090,439 - - - - - - - - - -
1009 593/Overhead Lines-Labor Alloc. D-364-365 5,829,099 3,579,206 1,836,003 - - - - - 33,875 251,173 128,843
1010 594/Underground Lines-Labor Alloc. D-366-367 315,429 188,322 96,603 - - - - - 24,243 4,139 2,123
1011 595/Line Transformers-Labor Alloc. D368 21,596 - - 3,494 1,792 936 10,161 5,212 - - -
1012 596/Street Lighting 8.Signal Systems-Labor Alloc. STLIGHT 79,382 - - - - - - - - - -
1013 597/Meters-Labor Alloc. METER 779,870 - - - - - - - - - -
1014 598/Miscellaneous Plant-Labor Alloc. D3601 120.392 27.874 14.298 6.271 3.217 1.679 18.237 9.355 1.767 1.348 692
i
1015 Total Distribution Maintenance $ 10,241,888 $ 3,797,508 $ 1,947,984 $ 9,771 $ 5,012 $ 2,617 $ 28,414 $ 14,575 $ 59,919 $ 256,802 $ 131,730
1016 Total Distribution Ex enses 33 477 684 9,875,437 5,065,741 455 337 233 571 121 940 1 324151 679 241 359 661 585 437 300 308 E EEE E E E E E E E
.......................................................T.............................................P........................................................................................................................................................................_�......._�.............................................................................. ..............................................,............................................_,.............................................,...................................�.........�. ..........................................._�
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 10ptl Page 94 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
TABLE t
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
991 Distribution Expenses
992 Operation
993 580/Supervision&Engineering-Labor Alloc. L-580 $ 3,226,930 $ 34,226 $ 854,671 $ 3,096 $ 145,200 $ - $ - $ - $ - $ - $ -
994 581/Load Dispatching-Labor Alloc. D3601 4,728,235 136,224 237,883 12,321 9,810 - - - - - -
995 582/Station Expenses-Labor Alloc. D362 1,037,285 - - - - - - - - - -
996 583/Overhead Line Expenses-Labor Alloc. D-364-365 4,154,300 - - - - - - - - - -
>............. ..........;
997 5841 Underground Line Expenses-Labor Alloc. _D-366-367 1,637,362 - - - - - - - - - -
998 585/Street Lighting 8.Signal Systems-Labor Alloc. STLIGHT - - - - - - - - - - -
999 586/Meter Expenses-Labor Alloc. METER 4,928,870 - 4,928,870 - - - - - - - -
1000 587/Customer Installations Expense-Labor Alloc. _CUSTINST 1 885,044 - - - 885,044 - - - - - -
1001 588/Miscellaneous Expenses-Labor Alloc. _D3601 2,637,770 75,996 132,709 6,874 5,473 - - - - - -
1002 589/Rents-Labor Alloc. D3601
:.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1003 Total Distribution O oration $ 23,235,796 E 246,447 E 6,154,133 E 22,290 E 1,045,527 E - E - E - E - E - E
I.....................................................................................................P..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................._'...
1005 Maintenance
1006 590/Supervision&Engineering-Labor Alloc. L-590 $ 5,681 $ 2 $ 436 $ 44 $ 0 $ - $ - $ - $ - $ - $ -
1007 591/Structures-Labor Alloc. D361 - - - - - - - - - - -
1008 592/Station Equipment-Labor Alloc. D362 3,090,439 - - - - - - - - - -
1009 593/Overhead Lines-Labor Alloc. D-364-365 5,829,099 - - - - - - - - - -
1010 594/Underground Lines-Labor Alloc. D-366-367 315,429
1011 595/Line Transformers-Labor Alloc. D368 21,596 - - - - - - - - - -
1012 596/Street Lighting 8.Signal Systems-Labor Alloc. STLIGHT 79,382 - - 79,382 - - - - - - -
1013 597/Meters-Labor Alloc. METER 779,870 - 779,870 - - - - - - - -
1014 598/Miscellaneous Plant-Labor Alloc. D3601 120.392 3.469 6.057 314 250
:.........................................................................................................................................................................................................._!.............................................!.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
1015 Total Distribution Maintenance $ 10,241,888 $ 3,471 $ 786,363 $ 79,740 $ 250 $ - $ - $ - $ - $ - $
1016 Total Distribution Ex enses 33,477,648 249 917 6,940,497 102 031 1 045 777 EE EE E E - E - E - E - E - E
.............................................................t........................................P........................................................................................................................................................................_......._.............................................,................................... ..............................................,.................................._�......._�.............................................................................................................................................................................................................................................................................................._-...
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 95 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
TABLE 10-DEVELOPMENT OF LABOR-RELATED ALLOCATOR
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
991 Distribution Expenses
992 Operation
993 580/Supervision&Engineering-Labor Alloc. L-580 $ 3,226,930 $ - $ - $ - $ - $ - $ - $ - $ -
994 581/Load Dispatching-Labor Alloc. D3601 4,728,235 - - - - - - - -
995 582/Station Expenses-Labor Alloc. D362 1,037,285 - - - - - - - -
996 583/Overhead Line Expenses-Labor Alloc. D-364-365 4,154,300 - - - - - - - -
>............. ..........;
997 584/Underground Line Expenses-Labor Alloc. _D-366-367 1,637,362 - - - - - - - -
998 585/Street Lighting 8.Signal Systems-Labor Alloc. STLIGHT - - - - - - - - -
999 586/Meter Expenses-Labor Alloc. METER 4,928,870 - - - - - - - -
1000 587/Customer Installations Expense-Labor Alloc. _CUSTINST 1 885,044 - - - - - - - -
1001 588/Miscellaneous Expenses-Labor Alloc. _D3601 2,637,770 - - - - - - - -
1002 589/Rents-Labor Alloc. D3601
:.........................................................................................................................................................................................................._!.............................................!....................................................................................................................................................................................................................................................................................................................................................................................................................................
1003 Total Distribution O oration E 23,235,796 $ - $ - $ - $ - $ - $ - $ - $
I.....................................................................................................P...................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................-..1
1005 Maintenance
1006 590/Supervision&Engineering-Labor Alloc. L-590 $ 5,681 $ - $ - $ - $ - $ - $ - $ - $ -
1007 591/Structures-Labor Alloc. D361 - - - - - - - - -
1008 592/Station Equipment-Labor Alloc. D362 3,090,439 - - - - - - - -
1009 593/Overhead Lines-Labor Alloc. D-364-365 5,829,099 - - - - - - - -
1010 594/Underground Lines-Labor Alloc. D-366-367 315,429
1011 595/Line Transformers-Labor Alloc. D368 21,596 - - - - - - - -
1012 596/Street Lighting 8.Signal Systems-Labor Alloc. STLIGHT 79,382 - - - - - - - -
1013 597/Meters-Labor Alloc. METER 779,870 - - - - - - - -
1014 598/Miscellaneous Plant-Labor Alloc. .....................................................................................................................................................................................................................................................................................................................................................................................
1015 Total Distribution Maintenance $ 10,241,888 $ - $ - $ - $ - $ - $ - $ - $i ..
1016 Total Distribution Ex enses 33 477 684
.......................................................T.............................................P........................................................................................................................................................................_�.......... -
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10ptl Page 96 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
DEVELOPMENT OF :•• r
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
1018 Customer Accounting Expense
1019 901/Supervision-Labor Alloc. L-901 $ 692,753 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1020 902/Meter Reading-Labor Alloc. M-READ 1,157,415 - - - - - - - - - -
1021 903/Customer Records&Collections-Labor Alloc. C-RECORD 1 11,067,155 - - - - - - - - - -
1022 904/Uncollectible Accounts-Labor Alloc. LIAR - - - - - - - - - - -
1023 905/Misc Expenses-Labor Alloc. D-902.904 - - - - - - - - - - -
:...................1024........................Total Customer Accountln....EX...enses........................................................._i.............................................i.................12 917 323.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
9 D $ $ - $ - $ - $ - $ - $ - $ - $ - $ - $
i.................................................................................................................................................................................................................................................................................._!......._!.............................................................$............................................$............................................$............................................$...........................................$............................................$............................................$............................................$...........................................$........................................
1026 Customer Services&Information Expenses
1027 907/Supervision-Labor Alloc. L-907 $ 974,176 $ 20,996 $ - $ - $ - $ - $ - $ - $ - $ - $ -
1028 908/Customer Assistance-Labor Alloc. D-908 8,104,591 174,678 - - - - - - - - -
1029 908/Energy Efficiency Rider-Labor Alloc. NONE - - - - - - - - - - -
1030 909/Information&Instructional-Labor Alloc. C-ASSIST - - - - - - - - - - -
1031 9101 Miscellaneous Expenses-Labor Alloc. L-908.909 376772 8121 - - - - - - - - -
:...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
1032 Total Cust Sam&Informatn Expenses $ 9,455,540 $ 203,795 $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1034 Administrative&General Expenses
1035 920/Administrative&General Salaries-Labor Alloc. LABOR $ 59,904,065 $ 24,770,592 $ 1,215,832 $ - $ - $ 6,160,168 $ - $ 3 $ 2,894,223 $ 167,826 $ -
1036 921/Office Supplies-Labor Alloc. LABOR 416,948 172,410 8,463 - - 42,876 - 0 20,145 1,168 -
1037 9221 Admin&General Expenses Transferred-Cr-Labor Alloc. LABOR - - - - - - - - - - -
1038 923/Outside Services-Labor Alloc. O&M-M $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1039 Property Insurance
1040 924/Production-Steam-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1041 924/All Risk&Miscellaneous-Labor Alloc. P701P 451,146 162,117 15,140 - - 104,747 - 0 33,960 1,956 -
1043 925/Injuries&Damages-Labor Alloc. LABOR 157,291 65,041 3,192 - - 16,175 - 0 7,599 441 -
to" 926/Employee Pensions&Benefks-Labor Alloc. LABOR - - - - - - - - - - -
1045 927/Franchise Requirements-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 10pt2 Page 97 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
TABLE 10-DEVELOPMENT OF LABOR-RELATED ALLOCATOR
Distribution Function Distrlbutic
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd Pri Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
1018 Customer Accounting Expense
1019 901/Supervision-Labor Alloc. L-901 $ 692,753 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1020 902/Meter Reading-Labor Alloc. M-READ 1,157,415 - - - - - - - - - -
1021 903/Customer Records&Collections-Labor Alloc. C-RECORD 1 11,067,155 - - - - - - - - - -
1022 9041 Uncollectible Accounts-Labor Alloc. LIAR - - - - - - - - - - -
1023 905/Misc Expenses-Labor Alloc. D-902.904 - - - - - - - - - - -
:...................1024........................Total Customer Accountln....EX...enses........................................................._i.............................................i.................12 917 323.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
9 D $ $ - $ - $ - $ - $ - $ - $ - $ - $ - $
i.................................................................................................................................................................................................................................................................................._!......._!.............................................................$............................................$............................................$............................................$...........................................$............................................$............................................$............................................$...........................................$........................................
1026 Customer Services&Information Expenses
1027 907/Supervision-Labor Alloc. L-907 $ 974,176 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1028 908/Customer Assistance-Labor Alloc. D-908 8,104,591 - - - - - - - - - -
1029 908/Energy Efficiency Rider-Labor Alloc. NONE - - - - - - - - - - -
1030 909/Information&Instructional-Labor Alloc. C-ASSIST - - - - - - - - - - -
1031 910/Miscellaneous Expenses-Labor Alloc. L-908.909 376772 - - - - - - - - - -
:...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
1032 Total Cust Sam&Informatn Expenses $ 9,455,540 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1034 Administrative&General Expenses
1035 9201 Administrative&General Salaries-Labor Alloc. LABOR $ 59,904,065 $ 4,926,023 $ 2,526,871 $ 227,129 $ 116,509 $ 60,826 $ 660,507 $ 338,816 $ 179,405 $ 292,025 $ 149,798
1036 921/Office Supplies-Labor Alloc. LABOR 416,948 34,286 17,588 1,581 811 423 4,597 2,358 1,249 2,033 1,043
1037 922/Admin&General Expenses Transferred-Cr-Labor Alloc. LABOR - - - - - - - - - - -
1038 9231 Outside Services-Labor Alloc. O&M-M $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1039 Property Insurance
1040 924/Production-Steam-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1041 924/All Risk&Miscellaneous-Labor Alloc. P701P 451,146 39,161 20,088 8,810 4,519 2,359 25,621 13,143 2,483 1,895 972
1043 925/Injuries&Damages-Labor Alloc. LABOR 157,291 12,934 6,635 596 306 160 1,734 890 471 767 393
10" 926/Employee Pensions&Benefits-Labor Alloc. LABOR - - - - - - - - - - -
1045 927/Franchise Requirements-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Table 10pt2 Page 98 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
DEVELOPMENT OF :s•-RELATED ALLOCATOR
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
1018 Customer Accounting Expense
1019 901/Supervision-Labor Alloc. L-901 $ 692,753 $ - $ - $ - $ - $ 65,589 $ 627,163 $ - $ - $ - $ -
1020 902/Meter Reading-Labor Alloc. M-READ 1,157,415 - - - - 1,157,415 - - - - -
1021 903/Customer Records&Collections-Labor Alloc. C-RECORD 1 11,067,155 - - - - - 11,067,155 - - - -
1022 9041 Uncollectible Accounts-Labor Alloc. UAR - - - - - - - - - - -
1023 905/Misc Expenses-Labor Alloc. D-902.904 - - - - - - - - - - -
:...................1024........................Total Customer Accountln....EX...enses........................................................._i.............................................i.................12 917 323............................................................................................................................................................................................................1 223 004.....................71.684 319.............................................................................................................................................................................................
9 D $ $ $ $ $ $ $ $ - $ - $ - $
i..............................................................................................................................................................................................................................................................................12!...17!..............................................................................................................................................................................................................................�........�...................................1.........1................................................................................................................................................................................................._'...
1026 Customer Services&Information Expenses
1027 907/Supervision-Labor Alloc. L-907 $ 974,176 $ - $ - $ - $ - $ - $ - $ - $ - $ 953,180 $ -
1028 908/Customer Assistance-Labor Alloc. D-908 8,104,591 - - - - - - - - 7,929,913 -
1029 908/Energy Efficiency Rider-Labor Alloc. NONE - - - - - - - - - - -
1030 909/Information&Instructional-Labor Alloc. C-ASSIST - - - - - - - - - - -
1031 910/Miscellaneous Expenses-Labor Alloc. L-908.909 376772 - - - - - - - - 368652 -
:...........................................................................................................................................................................................................i.............................................:.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
1032 Total Cust Sam&Informatn Expenses $ 9,455,540 $ - $ - $ - $ - $ - $ - $ - $ - $ 9,251,744 $
...............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1034 Administrative&General Expenses
1035 920/Administrative&General Salaries-Labor Alloc. LABOR $ 59,904,065 $ 124,663 $ 3,462,028 $ 50,894 $ 521,650 $ 610,054 $ 5,833,309 $ - $ - $ 4,614,915 $ -
1036 921/Office Supplies-Labor Alloc. LABOR 416,948 868 24,097 354 3,631 4,246 40,601 - - 32,121 -
1037 922/Admin&General Expenses Transferred-Cr-Labor Alloc. LABOR - - - - - - - - - - -
1038 9231 Outside Services-Labor Alloc. O&M-M $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1039 Property Insurance
1040 924/Production-Steam-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1041 924/All Risk&Miscellaneous-Labor Alloc. P701P 451,146 4,873 8,510 441 351 - - - - - -
1043 925/Injuries&Damages-Labor Alloc. LABOR 157,291 327 9,090 134 1,370 1,602 15,317 - - 12,117 -
1044 926/Employee Pensions&Benefits-Labor Alloc. LABOR - - - - - - - - - - -
1045 927/Franchise Requirements-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,IPC
AS Table 10pt2 Page 99 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
TABLE 10-DEVELOPMENT OF LABOR-RELATED ALLOCATOR
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
1018 Customer Accounting Expense
1019 901/Supervision-Labor Alloc. L-901 $ 692,753 $ - $ - $ - $ - $ - $ - $ - $ -
1020 902/Meter Reading-Labor Alloc. M-READ 1,157,415 - - - - - - - -
1021 903/Customer Records&Collections-Labor Alloc. C-RECORD 1 11,067,155 - - - - - - - -
1022 9041 Uncollectible Accounts-Labor Alloc. UAR - - - - - - - - -
1023 905/Misc Expenses-Labor Alloc. D-902.904 - - - - - - - - -
:...................1024........................Total Customer Accountln....EX...enses........................................................._i.............................................i.................12 917 323.......................................................................................................................................................................................................................................................................................................................................................................................,
9 D $ $ $ - $ - $ - $ - $ - $ - $
i.................................................................................................................................................................................................................................................................................._!......._!.............................................................$............................................$............................................$............................................$...........................................$............................................$............................................$....................................'..
1026 Customer Services&Information Expenses
1027 907/Supervision-Labor Alloc. L-907 $ 974,176 $ - $ - $ - $ - $ - $ - $ - $ -
1028 908/Customer Assistance-Labor Alloc. D-908 8,104,591 - - - - - - - -
1029 908/Energy Efficiency Rider-Labor Alloc. NONE - - - - - - - - -
1030 909/Information&Instructional-Labor Alloc. C-ASSIST - - - - - - - - -
1031 910/Miscellaneous Expenses-Labor Alloc. L-908.909 376772 - - - - - - - -
:...........................................................................................................................................................................................................i.............................................:...................................................................................................................................................................................................................................................................................................................................................................................................................................;
1032 Total Cust Sam&Informatn Expenses $ 9,455,540 $ $ - $ - $ - $ - $ - $ - $i -
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1034 Administrative&General Expenses
1035 920/Administrative&General Salaries-Labor Alloc. LABOR $ 59,904,065 $ - $ - $ - $ - $ - $ - $ - $ -
1036 921/Office Supplies-Labor Alloc. LABOR 416,948 - - - - - - - -
1037 922/Admin&General Expenses Transferred-Cr-Labor Alloc. LABOR - - - - - - - - -
1038 9231 Outside Services-Labor Alloc. O&M-M $ - $ - $ - $ - $ - $ - $ - $ - $ -
1039 Property Insurance
1040 924/Production-Steam-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ -
1041 924/All Risk&Miscellaneous-Labor Alloc. P701P 451,146 - - - - - - - -
1043 925/Injuries&Damages-Labor Alloc. LABOR 157,291 - - - - - - - -
1044 926/Employee Pensions&Benefits-Labor Alloc. LABOR - - - - - - - - -
1045 927/Franchise Requirements-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ -
Exhibit No.31
Case No.PC-E-25-16
R.Maloney,IPC
AS Table 10pt2 Page 100 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 1 2 3 4 5 6 7 8 9 10
Production Function Transmission Function
Demand Demand Substation Substation Substation
JSS Line No. Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
1046 Regulatory Commission Expenses
1047 Ferc Admin Assets&Securities
1048 928.1011 Capacity Related-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1049 928.101 I Energy Related-Labor Alloc. NONE - - - - - - - - - - -
1050 928.1011 Ferc Order 472-Labor Alloc. NONE - - - - - - - - - - -
1051 928.101 I Ferc Miscellanious-Labor Alloc. NONE - - - - - - - - - - -
1052 928.102/Ferc Rate Case-Labor Alloc. NONE - - - - - - - - - - -
1053 928.104/Ferc Oregon Hydro-Labor Alloc. NONE - - - - - - - - - - -
1054 928/Sec Expenses-Labor Alloc. NONE - - - - - - - - - - -
1055 928.202/Idaho Puc-Rate Case-Labor Alloc. NONE - - - - - - - - - - -
1056 928.2031 Idaho Puc-Other-Labor Alloc. NONE - - - - - - - - - - -
1057 928.301 I Oregon Puc-Filing Fees-Labor Alloc. NONE - - - - - - - - - - -
1058 928.302 I Oregon Puc-Rate Case-Labor Alloc. NONE - - - - - - - - - - -
1059 928.3031 Oregon Puc-Other-Labor Alloc. NONE - - - - - - - - - - -
1060 928/Ipc/Puc Jss True-Up Adj-Labor Alloc. _NONE - - - - - - - - - - -
1061 Total Account 928-Labor Alloc. ,$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
1062 929/Duplicate Charges-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1063 930.11 General Advertising-Labor Alloc. LABOR - - - - - - - - - - -
1064 930.2/Miscellaneous Expenses-Labor Alloc. LABOR 154,964 64,078 3,145 - - 15,936 - 0 7,487 434 -
1065 931/Rents-Labor Alloy NONE
:..........................................................................................................................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1066 Total Ad.&Gen Operation $ 61,084,414 $ 25,234,237 $ 1,245,772 $ - $ - $ 6,339,902 $ - $ 3 $ 2,963,414 $ 171,824 $
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_'...
1067 Plus:
1068 935/General Plant Maintenance-Labor Alloc. GEN-PLT $ 1,276,923 $ 458,855 $ 42,854 $ - $ - $ 296,476 $ - $ 0 $ 96,119 $ 5,535 $ -
1069 4161 Merchandising Expense-Labor Alloc. _NONE _
1070 Total O er&Malnt Expenses 182 453 930 75 351 902 3,726,062 18 985 968 9 8 861 723 513 807
p p $ $ $ $ $ $ $ $ $ $ $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10pt2 Page 101 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 11 12 13 14 15 16 17 18 19 20
TABLE 10-DEVELOPMENT OF LABOR-RELATED ALLOCATOR
Distribution Function Distrlbutl[
Prl Lines Prl Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
JSS Line No. Line Description Allocator Total Demand Customer Prl Dmd PH Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
1046 Regulatory Commission Expenses
1047 Ferc Admin Assets&Securities
1048 928.1011 Capacity Related-Labor AIIoc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1049 928.1011 Energy Related-Labor Alloc. NONE - - - - - - - - - - -
1050 928.101/Ferc Order 472-Labor Alloc. NONE - - - - - - - - - - -
1051 928.1011 Ferc Miscellanious-Labor Alloc. NONE - - - - - - - - - - -
1052 928.102/Ferc Rate Case-Labor Alloc. NONE - - - - - - - - - - -
1053 928.104/Ferc Oregon Hydro-Labor Alloc. NONE - - - - - - - - - - -
1054 928/Sec Expenses-Labor Alloc. NONE - - - - - - - - - - -
1055 928.2021 Idaho Puc-Rate Case-Labor Alloc. NONE - - - - - - - - - - -
1056 928.2031 Idaho Puc-Other-Labor Alloc. NONE - - - - - - - - - - -
1057 928.301 I Oregon Puc-Filing Fees-Labor Alloc. NONE - - - - - - - - - - -
1058 928.302 I Oregon Puc-Rate Case-Labor Alloc. NONE - - - - - - - - - - -
1059 928.3031 Oregon Puc-Other-Labor Alloc. NONE - - - - - - - - - - -
1060 928/Ipc/Puc Jss True-Up Adj-Labor Alloc. _NONE - - - - - - - - - - -
1061 Total Account 928-Labor Alloc. ,$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
1062 929/Duplicate Charges-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1063 930.1/General Advertising-Labor Alloc. LABOR - - - - - - - - - - -
1064 930.2/Miscellaneous Expenses-Labor Alloc. LABOR 154,964 12,743 6,537 588 301 157 1,709 876 464 755 388
1065 931/Rents-Labor Alloc. NONE
r..........................................................................................................................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1066 Total Ad.&Gen Operation $ 61,084,414 $ 5,025,147 $ 2,577,718 $ 238,704 $ 122,447 $ 63,925 $ 694,168 $ 356,083 $ 184,072 $ 297,475 $ 152,594
..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1067 Plus:
1068 935/General Plant Maintenance-Labor Alloc. GEN-PLT $ 1,276,923 $ 110,842 $ 56,858 $ 24,937 $ 12,792 $ 6,678 $ 72,518 $ 37,199 $ 7,028 $ 5,362 $ 2,751
1069 4161 Merchandising Expense-Labor Alloc. _NONE _
1070 Total O er&Malnt Expenses 182 453 930 15 011 426 7 700 317 718 978 368 809 192 544 2 090 837 1 072 524 550 761 888 274 455,652
P P $ $ $ $ $ $ $ $ $ $ $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10pt2 Page 102 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 21 22 23 24 25 26 27 28 29 30
DEVELOPMENT OF :s•-RELATED ALLOCATOR
n Function Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
JSS Line No. Line Description Allocator Total Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
1046 Regulatory Commission Expenses
1047 Ferc Admin Assets&Securities
1048 928.1011 Capacity Related-Labor AIIoc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1049 928.1011 Energy Related-Labor Alloc. NONE - - - - - - - - - - -
1050 928.101/Ferc Order 472-Labor Alloc. NONE - - - - - - - - - - -
1051 928.1011 Ferc Miscellanious-Labor Alloc. NONE - - - - - - - - - - -
1052 928.102/Ferc Rate Case-Labor Alloc. NONE - - - - - - - - - - -
1053 928.104/Ferc Oregon Hydro-Labor Alloc. NONE - - - - - - - - - - -
1054 928/Sec Expenses-Labor Alloc. NONE - - - - - - - - - - -
1055 928.2021 Idaho Puc-Rate Case-Labor Alloc. NONE - - - - - - - - - - -
1056 928.2031 Idaho Puc-Other-Labor Alloc. NONE - - - - - - - - - - -
1057 928.301 I Oregon Puc-Filing Fees-Labor Alloc. NONE - - - - - - - - - - -
1058 928.302 I Oregon Puc-Rate Case-Labor Alloc. NONE - - - - - - - - - - -
1059 928.3031 Oregon Puc-Other-Labor Alloc. NONE - - - - - - - - - - -
1060 928/Ipc/Puc Jae True-Up Adj-Labor Alloc. _NONE - - - - - - - - - - -
1061 Total Account 928-Labor Alloc. ,$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
1062 929/Duplicate Charges-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
1063 930.1/General Advertising-Labor Alloc. LABOR - - - - - - - - - - -
1064 930.2/Miscellaneous Expenses-Labor Alloc. LABOR 154,964 322 8,956 132 1,349 1,578 15,090 - - 11,938 -
1065 931/Rents-Labor Alloc. NONE
:..........................................................................................................................................................................................................._............................................._.................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1066 Total Ad.&Gen Operation $ 61,084,414 $ 131,053 $ 3,512,681 $ 51,955 $ 528,351 $ 617,480 $ 5,904,317 $ - $ - $ 4,671,091 $
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................_'...
1067 Plus:
1068 935/General Plant Maintenance-Labor Alloy GEN•PLT $ 1,276,923 $ 13,793 $ 24,086 $ 1,248 $ 993 $ - $ - $ - $ - $ - $ -
1069 4161 Merchandising Expense-Labor Alloc. _NONE _
1070 Total O er&Maint Expenses 182 453 930 394 763 10 477 263 155 233 1 575121 1 840 484 17 598 636 13 922 836 P P $ $ $ $ $ $ $ $ $ $ $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10pt2 Page 103 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
Column No: 31 32 33 34 35 36 37 38
TABLE 10-DEVELOPMENT OF LABOR-RELATED ALLOCATOR
nation Function Miscellaneous
Inc.Taxes+
JSS Line No. Line Description Allocator Total Advertising Other Demand Energy Customer Revenue Other Rev Transfer
1046 Regulatory Commission Expenses
1047 Ferc Admin Assets&Securities
1048 928.1011 Capacity Related-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ -
1049 928.1011 Energy Related-Labor Alloc. NONE - - - - - - - - -
1050 928.101/Ferc Order 472-Labor Alloc. NONE - - - - - - - - -
1051 928.1011 Ferc Miscellanious-Labor Alloc. NONE - - - - - - - - -
1052 928.102/Ferc Rate Case-Labor Alloc. NONE - - - - - - - - -
1053 928.104/Ferc Oregon Hydro-Labor Alloc. NONE - - - - - - - - -
1054 928/Sec Expenses-Labor Alloc. NONE - - - - - - - - -
1055 928.2021 Idaho Puc-Rate Case-Labor Alloc. NONE - - - - - - - - -
1056 928.2031 Idaho Puc-Other-Labor Alloc. NONE - - - - - - - - -
1057 928.301 I Oregon Puc-Filing Fees-Labor Alloc. NONE - - - - - - - - -
1058 928.302 I Oregon Puc-Rate Case-Labor Alloc. NONE - - - - - - - - -
1059 928.3031 Oregon Puc-Other-Labor Alloc. NONE - - - - - - - - -
1060 928/Ilac,/Puc Jss True-Up Adj-Labor Alloc. _NONE - - - - - - - - -
1061 Total Account 928-Labor Alloc. ,$ - $ - $ - $ - $ - $ - $ - $ - $
1062 929/Duplicate Charges-Labor Alloc. NONE $ - $ - $ - $ - $ - $ - $ - $ - $ -
1063 930.1/General Advertising-Labor Alloc. LABOR - - - - - - - - -
1064 930.2/Miscellaneous Expenses-Labor Alloc. LABOR 154,964 - - - - - - - -
1065 931/Rents-Labor Alloc. NONE
:..........................................................................................................................................................................................................._............................................._......................................................................................................................................................................................................................................................................................................................................................................................................................
.............;
1066 Total Ad.&Gen Operation $ 61,084,414 $ $ - $ - $ - $ - $ - $ - $
................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
1067 Plus:
1068 935/General Plant Maintenance-Labor Alloy GEN-PLT $ 1,276,923 $ - $ - $ - $ - $ - $ - $ - $ -
1069 4161 Merchandising Expense-Labor Alloc. _NONE _
1070 Total O er&Malnt Expenses $ 182453 930 $ $ $ $ $ $ $ $
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Table 10pt2 Page 104 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
1 2 3 4 5 6 7 8 9 10
FUNCTIONALIZATION ALLOCATORS
Production Function Transmission Function
Demand Demand Substation Substation Substation
Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
DIRECT ASSIGNMENT ALLOCATORS
PRODUCTION DIRECT ASSIGNMENT ALLOCATORS
KWH Generetion-Steam Units KWH-S 100% 100%
KWH Generation-Hydraulic Units KWH-H 100% 100%
KWH Generetion-Other Units KWH-O 100% 100%
.....................................
KWH Generation-Total KWH-T 100% 100%
......................................
555 Purchased Power-Capacity .PP-KW 100% 89% 11%
555 Purchased Power-Energy PP-KWH 100% 100%
;....... ........i
555 Purchased Power-Other PP-OT 100% 100%
555 Purchased Power-Total PP-T 100% 30% 4% 67%
......................................
......................................
Total Cogan&Small Power Production .COGEN-EXP 100% 100%
.....................................
Production-Steam Investment PI-S 100% 100%
Production-Hydaulic Investment ... .PI-H ... 100% 100%
}.......... ............i
Production-Other Investment PI.O 100% 100%
Production-Other Investment-Baseload and Peaker Weighted .................................. 100% 63% 37%
TRANSMISSION DIRECT ASSIGNMENT ALLOCATORS
Transmission Plant T-700 100% 100%
Transmission Direct Assignment ......T-Dlrect......., 100% 100%
DIRECTDISTRIBUTION Substation CIACCIAC 100% 100%
.}...................................i
Services SERVICE 100%
Meters ,..........METER........1 100%
......................................
Meter Reading .M-READ 100%
Customer Records C-RECORD 100%
.....................................
Customer Assistance C-ASSIST 100%
Uncollectible Accounts UAR 100%
......................................
Installations on Customer Premises CUSTINST 100%
Street Lighting Systems ,.......STLIGHT...... 100%
OTHER DIRECT ASSIGNMENT ALLOCATORS
Misc.Revenue MISC-REV 100%
Other Revenue OTH-REV 100%
.....................................
Other Expense OTH-EXP 100%
.....................................
Income Tax and Revenue Allocator TAX-REV 100%
I.....................................
KWH-Tax KWH-TAX 100%
.......
Null Rev.Req.Value .NONE 0%
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Allocation Factor Derivation Page 105 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
11 12 13 14 15 16 17 18 19 20
FUNCTIONALIZATION ALLOCATORS
Distribution Function Distribution Functio
Pri Lines Pri Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
Line Description Allocator Demand Customer Pri Dmd Pri Cust Sec Direct Sec Dmd sec Cust Direct Demand Customer
DIRECT ASSIGNMENT ALLOCATORS
PRODUCTION DIRECT ASSIGNMENT ALLOCATORS
KWH Generation-Steam Units KWH-S
KWH Generation-Hydraulic Units KWH-H
}.......... .........i
KWH Generation-Other Units KWH-O
.}...................................i
KWH Generation-Total KWH-T
......................................
555 Purchased Power-Capacity .PP-KW
...................
555 Purchased Power-Energy .PP-KWH
.....................
555 Purchased Power-Other PP-OT
....................................i
555 Purchased Power-Total PP-T
......................................
Total Cogan&Small Power Production .COGEN-EXP
.....................................
Production-Steam Investment PI-S
Production-Hydraulic Investment ... .PI-H ...
}.......... ............i
Production-Other Investment PI.O
Production-Other Investment-Baseload and Peaker Weighted ......PI-OS.......
TRANSMISSION DIRECT ASSIGNMENT ALLOCATORS
Transmission Plant T-100
Transmission Direct Assignment ......T-Direct.......,
DIRECTDISTRIBUTION Substation CIAC CIAC
.}...................................i
Services SERVICE
....................................i
Meters METER
Meter Reading .M-READ
}........ .. ........i
Customer Records C-RECORD
.....................................
Customer Assistance C-ASSIST
.....................................
Uncollectible Accounts UAR
.I...................................i
Installations on Customer Premises .CUSTINST
Street Lighting Systems .STLIGHT
OTHER DIRECT ASSIGNMENT ALLOCATORS
Misc.Revenue MISC-REV
Other Revenue OTH-REV
}....................................�
Other Expense .OTH-EXP
......,
Income Tax and Revenue Allocator TAX-REV
I....................................i
KWH-Tax KWH-TAX
..................
Null Rev.Req.Value .NONE
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Allocation Factor Derivation Page 106 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
21 22 23 24 25 26 27 28 29 30
FUNCTIONALIZATION ALLOCATORS
t Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
Line Description Allocator Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
DIRECT ASSIGNMENT ALLOCATORS
PRODUCTION DIRECT ASSIGNMENT ALLOCATORS
KWH Generation-Steam Units KWH-S
KWH Generation-Hydraulic Units KWH-H
}.......... .........i
KWH Generation-Other Units KWH-O
.}...................................i
KWH Generation-Total KWH-T
......................................
555 Purchased Power-Capacity .PP-KW
...................
555 Purchased Power-Energy .PP-KWH
.....................
555 Purchased Power-Other PP-OT
....................................i
555 Purchased Power-Total PP-T
......................................
Total Cogen&Small Power Production .COGEN-EXP
.....................................
Production-Steam Investment PI-S
Production-Hydraulic Investment ... .PI-H ...
}.......... ............i
Production-Other Investment PI.O
Production-Other Investment-Baseload and Peaker Weighted ......PI-OS.......
TRANSMISSION DIRECT ASSIGNMENT ALLOCATORS
Transmission Plant T-100
Transmission Direct Assignment ......T-Direct.......,
DIRECTDISTRIBUTION Substation CIACCIAC
.}...................................i
Services SERVICE 100%
Meters I METER 1 100%
......................................
Meter Reading .M-READ 100%
Customer Records C-RECORD 100%
.....................................
Customer Assistance C-ASSIST 100%
.....................................
Uncollectible Accounts UAR 100%
Installations on Customer Premises CUSTINST 100%
Street Lighting Systems .STLIGHT 100%
OTHER DIRECT ASSIGNMENT ALLOCATORS
Misc.Revenue MISC-REV
Other Revenue OTH-REV
}....................................�
Other Expense .OTH-EXP
......,
Income Tax and Revenue Allocator TAX-REV
I....................................i
KWH-Tax KWH-TAX
..................
Null Rev.Req.Value .NONE
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Allocation Factor Derivation Page 107 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
31 32 33 34 35 36 37 38
FUNCTIONALIZATION ALLOCATORS
nation Function Miscellaneous
Inc.Taxes+
Line Description Allocator Advertising Other Demand Energy Customer Revenue Other Rev Transfer
DIRECT ASSIGNMENT ALLOCATORS
PRODUCTION DIRECT ASSIGNMENT ALLOCATORS
KWH Generation-Steam Units KWH-S
KWH Generation-Hydraulic Units KWH-H
}.......... .........i
KWH Generation-Other Units KWH-O
.}...................................i
KWH Generation-Total KWH-T
......................................
555 Purchased Power-Capacity .PP-KW
...................
555 Purchased Power-Energy .PP-KWH
.....................
555 Purchased Power-Other PP-OT
....................................i
555 Purchased Power-Total PP-T
......................................
Total Cogan&Small Power Production .COGEN-EXP
.....................................
Production-Steam Investment PI-S
Production-Hydraulic Investment ... .PI-H ...
}.......... ............i
Production-Other Investment PI.O
Production-Other Investment-Baseload and Peaker Weighted ......PI-OS.......
TRANSMISSION DIRECT ASSIGNMENT ALLOCATORS
Transmission Plant T-100
Transmission Direct Assignment ......T-Direct.......,
DIRECTDISTRIBUTION Substation CIAC CIAC
.}...................................i
Services SERVICE
....................................i
Meters METER
Meter Reading .M-READ
}........ .. ........i
Customer Records C-RECORD
.....................................
Customer Assistance C-ASSIST
.....................................
Uncollectible Accounts UAR
.I...................................i
Installations on Customer Premises .CUSTINST
Street Lighting Systems .STLIGHT
OTHER DIRECT ASSIGNMENT ALLOCATORS
Misc.Revenue MISC-REV 100%
Other Revenue OTH-REV 100%
.....................................
Other Expense OTH-EXP 100%
.....................................
Income Tax and Revenue Allocator TAX-REV 1 100%
I.....................................
KWH-Tax KWH-TAX 1 100%
.......
Null Rev.Req.Value .NONE
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Allocation Factor Derivation Page 108 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
1 2 3 4 5 6 7 8 9 10
FUNCTIONALIZATION ALLOCATORS
Production Function Transmission Function
Demand Demand Substation Substation Substation
Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
DERIVED ALLOCATORS
PRODUCTION
Production-Hydraulic&Other Investment $ 1,793,104,570 $ 1,568,054,682 $ 225,049,888
Derived Allocator Weighting-AS Table 1,FRow Nos.14,15&16 .PI-HO 100% 87% 13%
Total Production Plant investment(incl.Battery Storage) $ 2,634,771,404 $ 2,409,721,516 $ 225,049,888
Derived Allocator Weighting-AS Table 1,ERow Nos.17&78 .PI-SHO 100% 91% 9%
TRANSMISSION DERIVED ALLOCATORS
350/Land&Land Rights-System Service $ 44,278,843 $ 44,278,843
Derived Allocator Weighting-AS Table 1,Row No.22 .T-350 100% 100%
..:
352/Structures&Improvements-System Service $ 126,947,131 $ 126,947,131
Derived Allocator Weighting-AS Table 1,Row No.26 .T-352 100% 100%
353/Station Equipment-System Service $ 528,675,625 $ 528,675,625
.....................................
Derived Allocator Weighting-AS Table 1,Row No.30 .T-353 100% 100%
354/Towers&Fixtures-System Service $ 261,748,025 $ 261,748,025
......................................
Derived Allocator Weighting-AS Table 1,Row No.34 T354 100% 100%
355/Poles&Fixtures-System Service .$ 278,883,261 $ 278,883,261
....................................
Derived Allocator Weighting-AS Table 1,Row No.38 .T-355 100% 100%
356/Overhead Conductors&Devices-System Service $ 316,047,349 $ 316,046,160 $ 1,189
......................................
Derived Allocator Weighting-AS Table 1,Row No.42 .T356........... 100% 100% 0%
359/Roads&Trails-System Service $ 396,954 $ 396,954
.....................................
Derived Allocator Weighting-AS Table 1,Row No.46 .T-359 100% 100%
354-359 Combined Transmission Allocator $ 857,075,590 $ 857,074,401 $ 1,189
......................................
Derived Allocator Weighting-IRow Nos.62-68 .T-354.358 100% 100% 0%
354-356 Combined Transmission Allocator $ 856,678,636 $ 856,677,447 $ 1,189
.....................................
Derived Allocator Weighting-IRow Nos.62-66 .T-354.356 100% 100% 0%
Total Transmission Plant $ 1,556,977,189 $ 1,556,976,000 $ 1,189
......................................
Derived Allocator Weighting-AS Table 1,Row No.48 .T-PLT 100% 100% 0%
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Allocation Factor Derivation Page 109 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
11 12 13 14 15 16 17 18 19 20
FUNCTIONALIZATION ALLOCATORS
Distribution Function Distribution Functio
Pri Lines Pri Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
Line Description Allocator Demand Customer Pri Dmd Pri Cust Sec Direct Sec Dmd sec Cust Direct Demand Customer
DERIVED ALLOCATORS
PRODUCTION DERIVED ALLOCATORS
Production-Hydraulic&Other Investment
......................................
Derived Allocator Weighting-AS Table 1,IRow Nos.14,15&16 .PI-HO
............
Total Production Plant Investment(incl.Battery Storage)
Derived Allocator Weighting-AS Table 1,IRow Nos.17&78 .PI-SHO
TRANSMISSIONDERIVED ALLOCATORS
350/Land&Land Rights-System Service
.....................................
Derived Allocator Weighting-AS Table 1,Row No.22 .T-350
.............
352/Structures&Improvements-System Service
......................................
Derived Allocator Weighting-AS Table 1,Row No.26 .T-352
............
353/Station Equipment-System Service
.....................................
Derived Allocator Weighting-AS Table 1,Row No.30 .T-353
.............
354/Towers&Fixtures-System Service
......................................
Derived Allocator Weighting-AS Table 1,Row No.34 T354
............
355/Poles&Fixtures-System Service
.....................................
Derived Allocator Weighting-AS Table 1,Row No.38 .T-355
.............
356/Overhead Conductors&Devices-System Service
......................................
Derived Allocator Weighting-AS Table 1,Row No.42 ..........T356
_...........
359/Roads&Trails-System Service
.....................................
Derived Allocator Weighting-AS Table 1,Row No.46 .T-359
.............
354-359 Combined Transmission Allocator
......................................
Derived Allocator Weighting-IRow Nos.62-68 .T-354.358
354-356 Combined Transmission Allocator
.....................................
Derived Allocator Weighting-IRow Nos.62-66 .T-354.356
......
Total Transmission Plant
......................................
Derived Allocator Weighting-AS Table 1,Row No.48 .T.PLT
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Allocation Factor Derivation Page 110 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
21 22 23 24 25 26 27 28 29 30
FUNCTIONALIZATION ALLOCATORS
t Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
Line Description Allocator Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
DERIVED ALLOCATORS
PRODUCTION DERIVED ALLOCATORS
Production-Hydraulic&Other Investment
......................................
Derived Allocator Weighting-AS Table 1,IRow Nos.14,15&16 .PI-HO
............
Total Production Plant Investment(incl.Battery Storage)
Derived Allocator Weighting-AS Table 1,IRow Nos.17&78 .PI-SHO
TRANSMISSIONDERIVED ALLOCATORS
350/Land&Land Rights-System Service
.....................................
Derived Allocator Weighting-AS Table 1,Row No.22 .T-350
.............
352/Structures&Improvements-System Service
......................................
Derived Allocator Weighting-AS Table 1,Row No.26 .T-352
............
353/Station Equipment-System Service
.....................................
Derived Allocator Weighting-AS Table 1,Row No.30 .T-353
.............
354/Towers&Fixtures-System Service
......................................
Derived Allocator Weighting-AS Table 1,Row No.34 T354
............
355/Poles&Fixtures-System Service
.....................................
Derived Allocator Weighting-AS Table 1,Row No.38 .T-355
.............
356/Overhead Conductors&Devices-System Service
......................................
Derived Allocator Weighting-AS Table 1,Row No.42 ..........T356
_...........
359/Roads&Trails-System Service
.....................................
Derived Allocator Weighting-AS Table 1,Row No.46 .T-359
.............
354-359 Combined Transmission Allocator
......................................
Derived Allocator Weighting-IRow Nos.62-68 .T-354.358
354-356 Combined Transmission Allocator
.....................................
Derived Allocator Weighting-IRow Nos.62-66 .T-354.356
......
Total Transmission Plant
......................................
Derived Allocator Weighting-AS Table 1,Row No.48 .T.PLT
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Allocation Factor Derivation Page 111 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
31 32 33 34 35 36 37 38
FUNCTIONALIZATION ALLOCATORS
nation Function Miscellaneous
Inc.Taxes+
Line Description Allocator Advertising Other Demand Energy Customer Revenue Other Rev Transfer
DERIVED ALLOCATORS
PRODUCTION DERIVED ALLOCATORS
Production-Hydraulic&Other Investment
......................................
Derived Allocator Weighting-AS Table 1,IRow Nos.14,15&16 .PI-HO
............
Total Production Plant Investment(incl.Battery Storage)
Derived Allocator Weighting-AS Table 1,IRow Nos.17&78 .PI-SHO
TRANSMISSIONDERIVED ALLOCATORS
350/Land&Land Rights-System Service
.....................................
Derived Allocator Weighting-AS Table 1,Row No.22 .T-350
.............
352/Structures&Improvements-System Service
......................................
Derived Allocator Weighting-AS Table 1,Row No.26 .T-352
............
353/Station Equipment-System Service
.....................................
Derived Allocator Weighting-AS Table 1,Row No.30 .T-353
.............
354/Towers&Fixtures-System Service
......................................
Derived Allocator Weighting-AS Table 1,Row No.34 T354
............
355/Poles&Fixtures-System Service
.....................................
Derived Allocator Weighting-AS Table 1,Row No.38 .T-355
.............
356/Overhead Conductors&Devices-System Service
......................................
Derived Allocator Weighting-AS Table 1,Row No.42 ..........T356
...........
359/Roads&Trails-System Service
.....................................
Derived Allocator Weighting-AS Table 1,Row No.46 .T-359
.............
354-359 Combined Transmission Allocator
......................................
Derived Allocator Weighting-IRow Nos.62-68 .T-354.358
354-356 Combined Transmission Allocator
.....................................
Derived Allocator Weighting-IRow Nos.62-66 .T-354.356
......
Total Transmission Plant
......................................
Derived Allocator Weighting-AS Table 1,Row No.48 .T-PLT
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Allocation Factor Derivation Page 112 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
1 2 3 4 5 6 7 8 9 10
FUNCTIONALIZATION ALLOCATORS
Production Function Transmission Function
Demand Demand Substation Substation Substation
Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
DISTRIBUTION DERIVED ALLOCATORS
360/Land&Land Rights-System Service $ 11,370,838 $ 11,245,782 $ 125,056
Direct Assignment .D360 100% 99% 1%
361/Structures&Improvements-System Service $ 75,405,940 $ 71,040,345 $ 4,365,595
Direct Assignment .D361 100% 94% 6%
..:
362/Station Equipment-System Service $ 402,658,944 $ 380,528,009 $ 22,130,935
Direct Assignment .D362 100% 95% 5%
360/Land&Land Rights-System Service-Net Plant $ 10,299,254 $ 10,292,016 $ 7,238
Direct Assignment .D36ON 100% 100% 0%
..:
361/Structures&Improvements-System Service-Net Plant $ 66,947,216 $ 66,106,468 $ 840,747
Direct Assignment .D361N 100% 99% 1%
362/Station Equipment-System Service-Net Plant $ 354,681,402 $ 348,824,280 $ 5,857,122
Direct Assignment .D362N 100% 98% 2%
364/Poles,Towers&Fixtures $ 323,427,260
......................................
Direct Assignment ..........D364............ 100%
_
365/Overhead Conductors&Devices $ 158,980,202
.....................................
Direct Assignment .........._D365............ 100%
366/Underground Conduit $ 56,649,330
......................................
Direct Assignment ..........D366............ 100%
_
367/Underground Conductors&Devices .$ 349,183,253
....................................
Direct Assignment .........._D367............ 100%
368/Line Transformers $ 757,835,563
......................................
Direct Assignment ..........D368............ 100%
_
Total Distribution Plant $ 2,514,141,902 $ 504,780,662 $ 29,067,928
.....................................
Derived Allocator Weighting-AS Table 1,IRow Nos.53,57,61,66-74 .D3601 100% 20% 1%
Total Net Distribution Plant $ 2,412,221,183 $ 425,222,764 $ 6,705,108
......................................
Derived Allocator Weighting-IRow Nos.84,86,88,AS Table 1,Rows 66-74 .D3602N 100% 18% 0%
Dark Fiber Project Revenue(Acct 454) ....................................$ 2,514,141,902 $ 504,780,662 $ 29,067,928
.
Derived Allocator Weighting-AS Table 1,IRow Nos.53,57,61,66-74 .D-FIBER 100% 20% 1%
Merchandising Revenue $ 1,853,803,779 $ 23,358
......................................
Direct Assignment .M-REV 100% 1%
Merchandising Expense .$ 1,853,803,779 $ 10,374
....................................
Direct Assignment .M-EXP 100% 0%
Customer Advances for Construction $ 84,937,787
......................................
Direct Assignment .CUSTADV 100%
364-365 Combined Distribution Allocator $ 519,263,505
.....................................
Derived Allocator Weighting-AS Table 1,IRow Nos.66&67 ....................................D- , 100%
366-367 Combined Distribution Allocator $ 440,937,864
......................................
Derived Allocator Weighting-AS Table 1,IRow Nos.68&69 100%
902-904 Combined Distribution Allocator $ 23,455,907
.....................................
Derived Allocator Weighting-AS Table 5pt2,IRow Nos.8,9&10 .D-902.904 100%
908 Combined Distribution Allocator $ 10,189,875 $ 219,623
......................................
Derived Allocator Weighting-AS Table 5pt2,Row No.20 .D-908 100% 2%
908-909 Combined Distribution Allocator $ 10,522,100 $ 219,623
.....................................
Derived Allocator Weighting-AS Table 5pt2,IRow Nos.20&22 .D-908.909 100% 2%
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Allocation Factor Derivation Page 113 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
11 12 13 14 15 16 17 18 19 20
FUNCTIONALIZATION ALLOCATORS
Distribution Function Distribution Functio
Pri Lines Pri Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
Line Description Allocator Demand Customer Pri Dmd Pri Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
DISTRIBUTION DERIVED ALLOCATORS
360/Land&Land Rights-System Service
......................................
Direct Assignment .D360
............
361/Structures&Improvements-System Service
.....................................
Direct Assignment .D361
.............
362/Station Equipment-System Service
......................................
Direct Assignment .D362
............
360/Land&Land Rights-System Service-Net Plant
.....................................
Direct Assignment .D36ON
.....................
361/Structures&Improvements-System Service-Net Plant
......................................
Direct Assignment .D361 N
...........
362/Station Equipment-System Service-Net Plant
.....................................
Direct Assignment .D362N
364/Poles,Towers&Fixtures $ 200,841,909 $ 103,024,609 $ 1,739,629 $ 11,778,942 $ 6,042,170
......................................
Direct Assignment ..........D364............ 62% 32% 1% 4% 2%
_
365/Overhead Conductors&Devices $ 95,314,589 $ 48,892,925 $ 1,067,154 $ 9,058,733 $ 4,646,801
.....................................
Direct Assignment .........._D365............ 60% 31% 1% 6% 3%
366/Underground Conduit $ 29,236,906.9 $ 14,997,472 $ 7,788,063 $ 3,058,162 $ 1,568,726
Direct Assignment .D366 52% 26% 14% 5% 3%
367/Underground Conductors&Devices $ 213,054,336 $ 109,289,141 $ 23,406,589 $ 2,269,181 $ 1,164,007
Direct Assignment ..........._D367............ 61% 31% 7% 1% 0%
368/Line Transformers $ 122,615,798 $ 62,897,454 $ 32,836,771 $ 356,575,336 $ 182,910,204
......................................
Direct Assignment _D368............ 16% 8% 4% 47% 24%
..........
Total Distribution Plant $ 582,095,399 $ 298,593,811 $ 130,958,778 $ 67,177,100 $ 35,071,039 $ 380,837,306 $ 195,355,714 $ 36,906,710 $ 28,160,259 $ 14,445,191
.....................................
Derived Allocator Weighting-AS Table 1,IRow Nos.53,57,61,66-74 .D3601 23% 12% 5% 3% 1% 15% 8% 1% 1% 1%
Total Net Distribution Plant $ 582,095,399 $ 298,593,811 $ 130,958,778 $ 67,177,100 $ 35,071,039 $ 380,837,306 $ 195,355,714 $ 36,906,710 $ 28,160,259 $ 14,445,191
......................................
Derived Allocator Weighting-IRow Nos.84,86,88,AS Table 1,Rows 66-74 .D3602N 24% 12% 5% 3% 1% 16% 8% 2% 1% 1%
Dark Fiber Project Revenue(Acct 454) ....................................$ 582,095,399 $ 298,593,811 $ 130,958,778 $ 67,177,100 $ 35,071,039 $ 380,837,306 $ 195,355,714 $ 36,906,710 $ 28,160,259 $ 14,445,191
.
Derived Allocator Weighting-AS Table 1,IRow Nos.53,57,61,66-74 .D-FIBER 23% 12% 5% 3% 1% 15% 8% 1% 1% 1%
...
Merchandising Revenue $ 582,095,399 $ 298,593,811 $ 130,958,778 $ 67,177,100 $ 35,071,039 $ 380,837,306 $ 195,355,714 $ 36,906,710 $ 28,160,259 $ 14,445,191
Direct Assignment .M-REV 31% 16% 7% 4% 2% 20% 10% 2% 2% 1%
..
Merchandising Expense $ 582,095,399 $ 298,593,811 $ 130,958,778 $ 67,177,100 $ 35,071,039 $ 380,837,306 $ 195,355,714 $ 36,906,710 $ 28,160,259 $ 14,445,191
Direct Assignment .M-EXP 31% 16% 7% 4% 2% 21% 11% 2% 2% 1%
Customer Advances for Construction $ 37,759,684 $ 19,369,347 $ 1,592,221 $ 816,751 $ 4,912,120 $ 2,519,739 $ 4,939,256 $ 2,533,659
......................................
Direct Assignment .CUSTADV 44% 23% 2% 1% 6% 3% 6% 3%
364-365 Combined Distribution Allocator $ 318,840,168 $ 163,553,433 $ 3,017,662 $ 22,374,788 $ 11,477,454
.....................................
Derived Allocator Weighting-AS Table 1,IRow Nos.66&67 ....................................D- , 61% 31% 1% 4% 2%
366-367 Combined Distribution Allocator $ 263,255,231 $ 135,040,378 $ 33,889,048 $ 5,785,471 $ 2,967,737
......................................
Derived Allocator Weighting-AS Table 1,IRow Nos.68&69 60% 31% 8% 1% 1%
902-904 Combined Distribution Allocator
.....................................
Derived Allocator Weighting-AS Table 5pt2,IRow Nos.8,9&10 .D-902.904
.............
908 Combined Distribution Allocator
......................................
Derived Allocator Weighting-AS Table 5pt2,Row No.20 ...........D-908
...........
908-909 Combined Distribution Allocator
.....................................
Derived Allocator Weighting-AS Table 5pt2,IRow Nos.20&22 .D-908.909
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Allocation Factor Derivation Page 114 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
21 22 23 24 25 26 27 28 29 30
FUNCTIONALIZATION ALLOCATORS
i Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
Line Description Allocator Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
DISTRIBUTION DERIVED
360/Land&Land Rights-System Service
......................................
Direct Assignment .D360
............
361/Structures&Improvements-System Service
.....................................
Direct Assignment .D361
.............
362/Station Equipment-System Service
......................................
Direct Assignment .D362
............
360/Land&Land Rights-System Service-Net Plant
.....................................
Direct Assignment .D36ON
.....................
361/Structures&Improvements-System Service-Net Plant
......................................
Direct Assignment .D361 N
...........
362/Station Equipment-System Service-Net Plant
.....................................
Direct Assignment .D362N
............
364/Poles,Towers&Fixtures
......................................
Direct Assignment .D364
..................
365/Overhead Conductors&Devices
.....................................
Direct Assignment .D365
.............
366/Underground Conduit
......................................
Direct Assignment .D366
............
367/Underground Conductors&Devices
.....................................
Direct Assignment .D367
.............
368/Line Transformers
......................................
Direct Assignment .D368
Total Distribution Plant $ 72,434,575 $ 126,489,532 $ 6,551,522 $ 5,216,377
.....................................
Derived Allocator Weighting-AS Table 1,IRow Nos.53,57,61,66-74 .D3601 3% 5% 0% 0%
Total Net Distribution Plant $ 72,434,575 $ 126,489,532 $ 6,551,522 $ 5,216,377
......................................
Derived Allocator Weighting-IRow Nos.84,86,88,AS Table 1,Rows 66-74 .D3602N 3% 5% 0% 0%
Dark Fiber Project Revenue(Acct 454) ....................................$ 72,434,575 $ 126,489,532 $ 6,551,522 $ 5,216,377
.
Derived Allocator Weighting-AS Table 1,IRow Nos.53,57,61,66-74 .D-FIBER 3% 5% 0% 0%
...
Merchandising Revenue $ 72,434,575 $ 6,551,522 $ 5,216,377
Direct Assignment .M-REV 4% 0% 0%
..
Merchandising Expense $ 72,434,575 $ 6,551,522 $ 5,216,377
Direct Assignment .M-EXP 4% 0% 0%
Customer Advances for Construction $ 10,357,049 $ 9,377 $ 116,866 $ 11,718
......................................
Direct Assignment .CUSTADV 12% 0% 0% 0%
364-365 Combined Distribution Allocator
.....................................
Derived Allocator Weighting-AS Table 1,IRow Nos.66&67 .D-364.365
......
366-367 Combined Distribution Allocator
......................................
Derived Allocator Weighting-AS Table 1,IRow Nos.68&69
902-904 Combined Distribution Allocator $ 1,884,799 $ 17,267,090 $ 4,304,018
.....................................
Derived Allocator Weighting-AS Table 5pt2,IRow Nos.8,9&10 .D-902.904 8% 74% 18%
908 Combined Distribution Allocator $ 9,970,253
......................................
Derived Allocator Weighting-AS Table 5pt2,Row No.20 .D-908 98%
908-909 Combined Distribution Allocator $ 10,302,477
.....................................
Derived Allocator Weighting-AS Table 5pt2,IRow Nos.20&22 .D-908.909 98%
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Allocation Factor Derivation Page 115 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
31 32 33 34 35 36 37 38
FUNCTIONALIZATION ALLOCATORS
nation Function Miscellaneous
Inc.Taxes+
Line Description Allocator Advertising Other Demand Energy Customer Revenue Other Rev Transfer
DISTRIBUTION DERIVED ALLOCATORS
360/Land&Land Rights-System Service
......................................
Direct Assignment .D360
............
361/Structures&Improvements-System Service
.....................................
Direct Assignment .D361
.............
362/Station Equipment-System Service
......................................
Direct Assignment .D362
............
360/Land&Land Rights-System Service-Net Plant
.....................................
Direct Assignment .D36ON
.....................
361/Structures&Improvements-System Service-Net Plant
......................................
Direct Assignment .D361 N
...........
362/Station Equipment-System Service-Net Plant
.....................................
Direct Assignment .D362N
............
364/Poles,Towers&Fixtures
......................................
Direct Assignment .D364
..................
365/Overhead Conductors&Devices
.....................................
Direct Assignment .D365
.............
366/Underground Conduit
......................................
Direct Assignment .D366
............
367/Underground Conductors&Devices
.....................................
Direct Assignment .D367
.............
368/Line Transformers
......................................
Direct Assignment .D368
............
Total Distribution Plant
.....................................
Derived Allocator Weighting-AS Table 1,IRow Nos.53,57,61,66-74 .D3601
............
Total Net Distribution Plant
......................................
Derived Allocator Weighting-IRow Nos.84,86,88,AS Table 1,Rows 66-74 .D3602N
Dark Fiber Project Revenue(Acct 454)
Derived Allocator Weighting-AS Table 1,IRow Nos.53,57,61,66-74 .D-FIBER
.............
Merchandising Revenue
......................................
Direct Assignment .M-REV
......................
Merchandising Expense
.....................................
Direct Assignment .M-EXP
...........
Customer Advances for Construction
......................................
Direct Assignment .CUSTADV
364-365 Combined Distribution Allocator
.....................................
Derived Allocator Weighting-AS Table 1,IRow Nos.66&67 .D-364.365
......
366-367 Combined Distribution Allocator
......................................
Derived Allocator Weighting-AS Table 1,IRow Nos.68&69
902-904 Combined Distribution Allocator
.....................................
Derived Allocator Weighting-AS Table 5pt2,IRow Nos.8,9&10 .D-902.904
.............
908 Combined Distribution Allocator
......................................
Derived Allocator Weighting-AS Table 5pt2,Row No.20 ...........D-908
...........
908-909 Combined Distribution Allocator
.....................................
Derived Allocator Weighting-AS Table 5pt2,IRow Nos.20&22 .D-908.909
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Allocation Factor Derivation Page 116 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
1 2 3 4 5 6 7 8 9 10
FUNCTIONALIZATION ALLOCATORS
Production Function Transmission Function
Demand Demand Substation Substation Substation
Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
PLANT-RELATED ALLOCATORS
Total General Plant $ 572,819,492 $ 205,839,248 $ 19,223,839 $ 132,997,430 $ 102 $ 43,118,539 $ 2,482,993
......................................
Derived Allocator Weighting-AS Table 1,Row No.91 .GEN-PLT 100% 36% 3% 23% 0% 8% 0%
"P101 P"Total Plant Less Intangible ....................................$ 7,278,709,987 $ 2,615,560,763 $ 244,273,727 $ 1,689,973,430 $ 1,291 $ 547,899,201 $ 31,550,921
.
Derived Allocator Weighting-IRow Nos.52,74,100&124 .P101 P 100% 36% 3% 23% 0% 8% 0%
"P11 OP"Total Plant Plus Intangible $ 7,437,450,824 $ 2,672,603,331 $ 249,601,075 $ 1,726,829,933 $ 1,319 $ 559,848,294 $ 32,239,013
......................................
Derived Allocator Weighting-IRow No.126&AS Table 1,Row No.10 .P110P 100% 36% 3% 23% 0% 8% 0%
P116P Less Steam Production $ 7,089,759,056 $ 2,324,911,563 $ 249,601,075 $ 1,726,829,933 $ 1,319 $ 559,848,294 $ 32,239,013
.....................................
Derived Allocator Weighting-Row No.128-AS Table 1,Row No.13 .P110P:L20 100% 33% 4% 24% 0% 8% 0%
"P111P"Net Total Plant Less Intangible $ 7,176,789,268 $ 2,615,560,763 $ 244,273,727 $ 1,689,973,430 $ 1,291 $ 468,341,303 $ 9,188,100
Derived Allocator Weighting-IRow Nos.52,74,102&124 ...P111 P 100% 36% 3% 24% 0% 7% 0%
"P112P"Net Total Plant Plus Intangible $ 7,335,530,105 $ 2,672,603,331 $ 249,601,075 $ 1,726,829,933 $ 1,319 $ 480,290,396 $ 9,876,192
Derived Allocator Weighting-IRow No.132&AS Table 1,Row No.10 ....................................
"PTD"Plant $ 6,705,890,495 $ 2,409,721,516 $ 225,049,888 $ 1,556,976,000 $ 1,189 $ 504,780,662 $ 29,067,928
......................................
Derived Allocator Weighting-IRow Nos.52,74&100 .P-PTD 100% 36% 3% 23% 0% 8% 0%
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Allocation Factor Derivation Page 117 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
11 12 13 14 15 16 17 18 19 20
FUNCTIONALIZATION ALLOCATORS
Distribution Function Distribution Functio
Pri Lines Pri Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
Line Description Allocator Demand Customer Pri Dmd Pri Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
PLANT-RELATED ALLOCATORS
Total General Plant $ 49,722,791 $ 25,505,987 $ 11,186,544 $ 5,738,291 $ 2,995,780 $ 32,531,255 $ 16,687,353 $ 3,152,584 $ 2,405,459 $ 1,233,913
......................................
Derived Allocator Weighting-AS Table 1,Row No.91 .GEN-PLT 9% 4% 2% 1% 1% 6% 3% 1% 0% 0%
"P101 P"Total Plant Less Intangible ....................................$ 631,818,190 $ 324,099,797 $ 142,145,322 $ 72,915,391 $ 38,066,819 $ 413,368,561 $ 212,043,067 $ 40,059,294 $ 30,565,718 $ 15,679,104
.
Derived Allocator Weighting-IRow Nos.52,74,100&124 .P101P 9% 4% 2% 1% 1% 6% 3% 1% 0% 0%
"P11OP"Total Plant Plus Intangible $ 645,597,465 $ 331,168,065 $ 145,245,359 $ 74,505,597 $ 38,897,016 $ 422,383,685 $ 216,667,498 $ 40,932,944 $ 31,232,323 $ 16,021,048
......................................
Derived Allocator Weighting-IRow No.126&AS Table 1,Row No.fO .PY10P 9% 4% 2% 1% 1% 6% 3% 1% 0% 0%
P110P Less Steam Production $ 645,597,465 $ 331,168,065 $ 145,245,359 $ 74,505,597 $ 38,897,016 $ 422,383,685 $ 216,667,498 $ 40,932,944 $ 31,232,323 $ 16,021,048
.....................................
Derived Allocator Weighting-Row No.128-AS Table 1,Row No.13 .P110P-L20 9% 5% 2% 1% 1% 6% 3% 1% 0% 0%
"P111P"Net Total Plant Less Intangible $ 631,818,190 $ 324,099,797 $ 142,145,322 $ 72,915,391 $ 38,066,819 $ 413,368,561 $ 212,043,067 $ 40,059,294 $ 30,565,718 $ 15,679,104
Derived Allocator Weighting-IRow Nos.52,74,102&124 ...P111P 9% 5% 2% 1% 1% 6% 3% 1% 0% 0%
"P112P"Net Total Plant Plus Intangible $ 645,597,465 $ 331,168,065 $ 145,245,359 $ 74,505,597 $ 38,897,016 $ 422,383,685 $ 216,667,498 $ 40,932,944 $ 31,232,323 $ 16,021,048
Derived Allocator Weighting-IRow No.132&AS Table 1,Row No.fO .P112P 9% 5% 2% 1% 1% 6% 3% 1% 0% 0%
"PTD"Plant $ 582,095,399 $ 298,593,811 $ 130,958,778 $ 67,177,100 $ 35,071,039 $ 380,837,306 $ 195,355,714 $ 36,906,710 $ 28,160,259 $ 14,445,191
......................................
Derived Allocator Weighting-IRow Nos.52,74&100 .P-PTD 9% 4% 2% 1% 1% 6% 3% 1% 0% 0%
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Allocation Factor Derivation Page 118 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
21 22 23 24 25 26 27 28 29 30
FUNCTIONALIZATION ALLOCATORS
i Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
Line Description Allocator Services Meters Lights Cust Prem Readings Records Accounts Other Assistance Demonstr
PLANT-RELATED ALLOCATORS
Total General Plant $ 6,187,387 $ 10,804,780 $ 559,633 $ 445,585
......................................
Derived Allocator Weighting-AS Table 1,Row No.91 .GEN-PLT 1% 2% 0% 0%
"P101 P"Total Plant Less Intangible ....................................$ 78,621,962 $ 137,294,312 $ 7,111,155 $ 5,661,961
.
Derived Allocator Weighting-IRow Nos.52,74,100&124 .P101 P 1% 2% 0% 0%
"P11 OP"Total Plant Plus Intangible $ 80,336,622 $ 140,288,553 $ 7,266,241 $ 5,785,443
......................................
Derived Allocator Weighting-IRow No.126&AS Table 1,Row No.10 .PNOP 1% 2% 0% 0%
P110P Less Steam Production $ 80,336,622 $ 140,288,553 $ 7,266,241 $ 5,785,443
.....................................
Derived Allocator Weighting-Row No.128-AS Table 1,Row No.13 .P710P:L20 1% 2% 0% 0%
"P111P"Net Total Plant Less Intangible ....................................$ 78,621,962 $ 137,294,312 $ 7,111,155 $ 5,661,961
. .
Deriver/Allocator Weighting-IRow Nos.52,74,f02&124 .P111P 1% 2% 0% 0%
"P112P"Net Total Plant Plus Intangible ....................................$ 80,336,622 $ 140,288,553 $ 7,266,241 $ 5,785,443
.
Derived Allocator Weighting-IRow No.132&AS Table 1,Row No.fO .P112P 1% 2% 0% 0%
"PTD"Plant $ 72,434,575 $ 126,489,532 $ 6,551,522 $ 5,216,377
......................................
Derived Allocator Weighting-IRow Nos.52,74&100 .P-PTD 1% 2% 0% 0%
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Allocation Factor Derivation Page 119 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
31 32 33 34 35 36 37 38
FUNCTIONALIZATION ALLOCATORS
nation Function Miscellaneous
Inc.Taxes+
Line Description Allocator Advertising Other Demand Energy Customer Revenue Other Rev Transfer
PLANT-RELATED ALLOCATORS
Total General Plant
......................................
Derived Allocator Weighting-AS Table 1,Row No.91 .GEN-PLT
.......
"P101 P"Total Plant Less Intangible
.....................................
Derived Allocator Weighting-IRow Nos.52,74,100&124 .P101 P
...........:
"P11OP"Total Plant Plus Intangible
......................................
Derived Allocator Weighting-IRow No.126&AS Table 1,Row No.10 .PNOP
...........
P110P Less Steam Production
.....................................
Derived Allocator Weighting-Row No.128-AS Table 1,Row No.13 .P710P:L20
.....:
"P111P"Net Total Plant Less Intangible
......................................
Derived Allocator Weighting-IRow Nos.52,74,f02&124 .P111 P
...........
"P112P"Net Total Plant Plus Intangible
.....................................
Derived Allocator Weighting-IRow No.132&AS Table 1,Row No.fO .P112P
............
"PTD"Plant
......................................
Derived Allocator Weighting-IRow Nos.52,74&100 .P-PTD
................
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,PC
AS Allocation Factor Derivation Page 120 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
1 2 3 4 5 6 7 8 9 10
FUNCTIONALIZATION ALLOCATORS
Production Function Transmission Function
Demand Demand Substation Substation Substation
Line Description Allocator Total Baseload Peak Energy Power Sup Trans Subtrans Direct General Direct CIAC
O&M I LABOR ALLOCATORS
O&M Prod,Trans,Dist,CA&Cl(Labor Only) $ 120,092,593 $ 49,658,811 $ 2,437,437 $ 12,349,589 $ 6 $ 5,802,190 $ 336,448
Derived Allocator Weighting-7AS Table 10ptl,Row Nos.115,136,164&AS Table
10pt2,Row Nos.12&25 LABOR 100% 41% 2% 10% 0% 5% 0%
O&M Prod,Trans,Dist,CA&Cl(Total O&M) .......................... $ 854,184,115 $ 90,874,593 $ 13,114,493 $ 588,497,675 $ 30,586,192 $ 25 $ 9,544,556 $ 553,656
..... .....
Derived Allocator Weighting-FAS Table 5ptl,Row Nos.132,153,158,197&AS O&M-M
Table 5pt2,Row Nos.12&25 100% 11% 2% 69% 4% 0% 1% 0%
O&M Prod,Armin&General Only(Total O&M) $ 204,347,767 $ 82,184,791 $ 4,424,666 $ 2,292,498 $ 21,990,999 $ 11 $ 9,711,954 $ 562,711
Derived Allocator Weighting-AS Table 5pt2,ZRow Nos.64,67&68 .O&M-AG 100% 40% 2% 1% 11% 0% 5% 0%
Total Operating Expenses $ 1,058,531,882 $ 173,059,384 $ 17,539,159 $ 590,790,173 $ 52,577,191 $ 37 $ 19,256,510 $ 1,116,367
Derived Allocator Weighting-AS Table 5pt2,Row No.70 .O&M-T 100% 16% 2% 56% 5% 0% 2% 0%
s ................
Supervision 500-501-507 $ 8,618,604 $ 8,618,604
Derived Allocator Weighting-AS Table 10ptl,IRow Nos$14,1$21&22 .L-500 100% 100%
..................................
Supervision 510-511-514 $ 6,690,896 $ 6,690,896
Derived Allocator Weighting-AS Table 10ptl,IRow Nos.27,32,37&39 .L-510 100% 100%
............
Supervision 535-536-540 $ 13,920,726 $ 13,920,726
Derived Allocator Weighting-AS Table 10pt1,IRow Nos.47,48,58,55&56 .L-535 100% 100%
..................................
Supervision 541-542-545 ......................................$ 6,200,844 $ 6,200,844
Derived Allocator Weighting-AS Table 10ptl,IRow Nos.61,62,67&69 .L.547 100% 100%
Supervision 546-548-550 $ 4,216,427 $ 2,665,022 $ 1,551,405
.....................................
Derived Allocator Weighting-AS Table 10ptl,IRow Nos.82,84&85 .L.546 100% 63% 37%
Supervision 551-552-554 $ 599,977 $ 379,220 $ 220,757
......................................
Derived Allocator Weighting-AS Table 10ptl,IRow Nos.90,95&97 .L.557 100% 63% 37%
Supervision 560-561-567 $ 5,350,564 $ 5,350,561 $ 3
.....................................
Derived Allocator Weighting-AS Table 10ptl,IRow Nos.120-125 .L.560 100% 100% 0%
Supervision 568-569-573 $ 4,790,171 $ 4,790,170 $ 2
......................................
Derived Allocator Weighting-AS Table 10pt1,IRow Nos.130-133 .L.568 100% 100% 0%
Supervision 580-581-589 $ 20,008,866 $ 2,459,195 $ 142,175
.....................................
Derived Allocator Weighting-AS Table 10ptl,IRow Nos.141-149 .L.580 100% 12% 1%
Supervision 590-591-598 $ 10,236,207 $ 2,944,754 $ 171,249
......................................
Derived Allocator Weighting-AS Table 10ptl,IRow Nos.154-161 .L.590 100% 29% 2%
Supervision 901-902-905 $ 12,224,570
.....................................
Derived Allocator Weighting-AS Table 10pt2,IRow Nos.8-11 ...........L.907 100%
Supervision 907-908-912 $ 8,481,364 $ 182,799
......................................
Derived Allocator Weighting-AS Table 10pt2,IRow Nos.16-19 L.907 100% 2%
Miscellaneous Expenses 910 $ 8,104,591 $ 174,678
.....................................
Derived Allocator Weighting-AS Table 10pt2,IRow Nos.16&18 .L-908-909 100% 2%
DEFERRED TAX ALLOCATOR
Total Account 190 $ (18,059,074) $ (4,801,063) $ (448,383) $ (3,102,076) $ (2) $ (859,677) $ (16,865)
Account 283 ....................................$ 18,144,365 $ 6,612,663 $ 617,573 $ 4,272,592 $ 3 $ 1,184,061 $ 23,229
Derived Allocator Weighting-AS Table 3,AVG%,Row Nos.18&22 ...........ADI7 100% 32% 3% 20% 0% 6% 0%
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Allocation Factor Derivation Page 121 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
11 12 13 14 15 16 17 18 19 20
TABLE 11-FUNCTIONALIZATION ALLOCATORS
Distribution Function Distribution Functio
Pri Lines Pri Lines Line Trans Line Trans Line Trans Line Trans Line Trans Sec Lines Sec Lines Sec Lines
Line Description Allocator Demand Customer Pri Dmd Pri Cust Sec Direct Sec Dmd Sec Cust Direct Demand Customer
O&M I LABOR ALLOCATORS
O&M Prod,Trans,Dist,CA&Cl(Labor Only) $ 9,875,437 $ 5,065,741 $ 455,337 $ 233,571 $ 121,940 $ 1,324,151 $ 679,241 $ 359,661 $ 585,437 $ 300,308
Derived Allocator Weighting-7AS Table 10ptl,Row Nos.115,136,164&AS Table
10pt2,Row Nos.12&25 LABOR 8% 4% 0% 0% 0% 1% 1% 0% 0% 0%
O&M Prod,Trans,Dist,CA&Cl(Total O&M) .......................... $ 41,804,405 $ 21,444,142 $ 661,370 $ 339,259 $ 177,116 $ 1,923,311 $ 986,588 $ 1,076,298 $ 2,658,582 $ 1,363,756
..... .....
Derived Allocator Weighting-FAS Table 5ptl,Row Nos.132,153,158,197&AS O&M-M
Table 5pt2,Row Nos.12&25 5% 3% 0% 0% 0% 0% 0% 0% 0% 0%
O&M Prod,Admin&General Only(Total O&M) ....................................$ 17,590,203 $ 9,023,135 $ 1,342,507 $ 688,658 $ 359,526 $ 3,904,106 $ 2,002,665 $ 720,805 $ 1,010,385 $ 518,291
.
Derived Allocator Weighting-AS Table 5pt2,ZRow Nos.64,67&68 .O&M-AG 9% 4% 1% 0% 0% 2% 1% 0% 0% 0%
................
Total Operating Expenses $ 59,394,608 $ 30,467,278 $ 2,003,878 $ 1,027,916 $ 536,643 $ 5,827,416 $ 2,989,253 $ 1,797,102 $ 3,668,966 $ 1,882,047
Derived Allocator Weighting-AS Table 5pt2,Row No.70 .O&M-T 6% 3% 0% 0% 0% 1% 0% 0% 0% 0%
s ................
Supervision 500-501-507
.....................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.9,14,19,21&22 .L.500
............:
Supervision 510-511-514
......................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.27,32,37&39 .L.510
............
Supervision 535-536-540
.....................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.47,48,53,55&56 .L.535
............:
Supervision 541-542-545
......................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.61,62,67&69 .L.541
............
Supervision 546-548-550
.....................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.82,84&85 .L.546
............:
Supervision 551-552-554
......................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.90,95&97 .L.551
............
Supervision 560-561-567
.....................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.120-125 .L.560
............:
Supervision 568-569-573
......................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.130-133 ....................................
L 568
Supervision 580-581-589 $ 5,233,841 $ 2,684,771 $ 383,687 $ 196,817 $ 102,752 $ 1,115,788 $ 572,359 $ 258,115 $ 282,995 $ 145,166
.....................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.141-149 .L.580 26% 13% 2% 1% 1% 6% 3% 1% 1% 1%
Supervision 590-591-598 $ 3,795,402 $ 1,946,903 $ 9,765 $ 5,009 $ 2,615 $ 28,398 $ 14,567 $ 59,886 $ 256,660 $ 131,657
......................................
Derived Allocator Weighting-AS Table 10ptl,IRow Nos.154-161 .L.590 37% 19% 0% 0% 0% 0% 0% 1% 3% 1%
Supervision 901-902-905
.....................................
Derived Allocator Weighting-AS Table 10pt2,ZRow Nos.8-11 .L.901
............:
Supervision 907-908-912
......................................
Derived Allocator Weighting-AS Table 10pt2,ZRow Nos.16-19 .L.907
............
Miscellaneous Expenses 910
.....................................
Derived Allocator Weighting-AS Table 10pt2,ZRow Nos.16&18 .L-908-909
DEFERRED TAX ALLOCATOR
Total Account 190 $ (3,331,645) $ (1,709,013) $ (352,501) $ (180,820) $ (69,875) $ (1,041,309) $ (534,154) $ (73,532) $ (340,206) $ (174,513)
Account 283 ....................................$ 1,597,363 $ 819,389 $ 359,372 $ 184,345 $ 96,241 $ 1,045,079 $ 536,087 $ 101,278 $ 77,276 $ 39,640
Derived Allocator Weighting-AS Table 3,AVG%,Row Nos.18&22 .ADI7 14% 7% 2% 1% 0% 6% 3% 0% 1% 1%
Exhibit No.31
Case No.WC-E-25-16
R.Maloney,PC
AS Allocation Factor Derivation Page 122 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
21 22 23 24 25 26 27 28 29 30
FUNCTIONALIZATION ALLOCATORS
i Customer Accounting Function Customer Infor
Street Install Meter Customer Uncollect Customer
Line Description Allocator Services Meters Lights Cust Prom Readings Records Accounts Other Assistance Demonstr
O&M I LABOR ALLOCATORS
O&M Prod,Trans,Dist,CA&Cl(Labor Only) ......................................$ 249,917 $ 6,940,497 $ 102,031 $ 1,045,777 $ 1,223,004 $ 11,694,319 $ 9,251,744
Derived Allocator Weighting-7AS Table 10ptl,Row Nos.115,136,164&AS Table
10pt2,Row Nos.12&25 LABOR 0% 6% 0% 1% 1% 10% 8%
O&M Prod,Trans,Dist,CA&Cl(Total O&M) .......................... $ 360,650 $ 9,753,479 $ 228,229 $ 1,676,301 $ 1,971,135 $ 18,092,632 $ 4,304,020 $ 12,191,649
..... .....
Derived Allocator Weighting-FAS Table 5ptl,Row Nos.132,153,158,197&AS O&M-M
Table 5pt2,Row Nos.12&25 0% 1% 0% 0% 0% 2% 1% 1%
O&M Prod,Admin&General Only(Total O&M) ....................................$ 739,691 $ 10,555,635 $ 184,481 $ 1,574,731 $ 1,810,462 $ 17,311,569 $ 13,695,728
.
Derived Allocator Weighting-AS Table 5pt2,iRow Nos.64,67&68 .O&M-AG 0% 5% 0% 1% 1% 8% 7%
................
Total Operating Expenses ......................................$ 1,100,342 $ 20,309,114 $ 412,710 $ 3,251,033 $ 3,781,597 $ 35,404,201 $ 4,304,020 $ 25,887,377
Derived Allocator Weighting-AS Table 5pt2,Row No.70 .O&M-T 0% 2% 0% 0% 0% 3% 0% 2%
Supervision 500-501-507
.....................................
Derived Allocator Weighting-AS Table 10ptl,iRow Nos.9,14,19,21&22 .L.500
............:
Supervision 510-511-514
......................................
Derived Allocator Weighting-AS Table 10ptl,iRow Nos.27,32,37&39 .L.510
.............
Supervision 535-536-540
.....................................
Derived Allocator Weighting-AS Table 10ptl,iRow Nos.47,48,53,55&56 .L.535
............:
Supervision 541-542-545
......................................
Derived Allocator Weighting-AS Table 10ptl,iRow Nos.61,62,67&69 .L.541
.............
Supervision 546-548-550
.....................................
Derived Allocator Weighting-AS Table 10ptl,iRow Nos.82,84&85 .L.546
............:
Supervision 551-552-554
......................................
Derived Allocator Weighting-AS Table 10ptl,iRow Nos.90,95&97 .L.551
.............
Supervision 560-561-567
.....................................
Derived Allocator Weighting-AS Table 10ptl,iRow Nos.120-125 .L.560
............:
Supervision 568-569-573
......................................
Derived Allocator Weighting-AS Table 10ptl,iRow Nos.130-133 ....................................
L 568
Supervision 580-581-589 $ 212,221 $ 5,299,462 $ 19,195 $ 900,327
.....................................
Derived Allocator Weighting-AS Table 10ptl,iRow Nos.141-149 .L.580 1% 26% 0% 4%
Supervision 590-591-598 $ 3,469 $ 785,927 $ 79,696 $ 250
......................................
Derived Allocator Weighting-AS Table 10ptl,IRow Nos.154-161 .L.590 0% 8% 1% 0%
Supervision 901-902-905 $ 1,157,415 $ 11,067,155
.....................................
Derived Allocator Weighting-AS Table 10pt2,IRow Nos.8-11 ....................................L 901 9% 91%
Supervision 907-908-912 $ 8,298,565
......................................
Derived Allocator weighting-AS Table 10pt2,IRow Nos.16-19 L.907 98%
Miscellaneous Expenses 910 $ 7,929,913
.....................................
Derived Allocator Weighting-AS Table 10pt2,ZRow Nos.16&18 .L-908-909 98%
DEFERRED TAX ALLOCATOR
Total Account 190 $ (740,042) $ (252,554) $ (19,775) $ (11,067)
Account 283 ....................................$ 198,772 $ 347,108 $ 17,978 $ 14,315
Derived Allocator Weighting-AS Table 3,AVG%,Row Nos.18&22 ......................................ADI7 3% 2% 0% 0%
Exhibit No.31
Case No.IPC-E-25-16
R.Maloney,IPC
AS Allocation Factor Derivation Page 123 of 124

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CLASS COST OF SERVICE STUDY
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
FUNCTIONALIZATION AND CLASSIFICATION OF COSTS
31 32 33 34 35 36 37 38
FUNCTIONALIZATION ALLOCATORS
nation Function Miscellaneous
Inc.Taxes+
Line Description Allocator Advertising Other Demand Energy Customer Revenue Other Rev Transfer
O&M I LABOR ALLOCATORS
O&M Prod,Trans,Dist,CA&Cl(Labor Only)
Derived Allocator Weighting-IAS Table 10ptl,Row Nos.115,136,164&AS Table
10pt2,Row Nos.12&25 LABOR
O&M Prod,Trans,Dist,CA&Cl(Total O&M) ..........................
Derived Allocator Weighting-FAS Table 5ptl,Row Nos.132,153,158,197&AS O&M-M
Table 5pt2,Row Nos.12&25
....................................
O&M Prod,Admin&General Only(Total O&M) . $ 147,559
....................................
Derived Allocator Weighting-AS Table 5pt2,ZRow Nos.64,67&68 .O&M-AG 1 0%
................
Total Operating Expenses ...................................... $ 147,559
Derived Allocator Weighting-AS Table 5pt2,Row No.70 .O&M-T 0%
Supervision 500-501-507
.....................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.9,14,19,21&22 .L.500
............:
Supervision 510-511-514
......................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.27,32,37&39 .L.510
............
Supervision 535-536-540
.....................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.47,48,53,55&56 .L.535
............:
Supervision 541-542-545
......................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.61,62,67&69 .L.541
............
Supervision 546-548-550
.....................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.82,84&85 .L.546
............:
Supervision 551-552-554
......................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.90,95&97 .L.551
............
Supervision 560-561-567
.....................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.120-125 .L.560
............:
Supervision 568-569-573
......................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.130-133 .L.568
............
Supervision 580-581-589
.....................................
Derived Allocator Weighting-AS Table 10ptl,ZRow Nos.141-149 .L.580
............:
Supervision 590-591-598
......................................
Derived Allocator Weighting-AS Table 10ptl,IRow Nos.154-161 .L.590
............
Supervision 901-902-905
.....................................
Derived Allocator Weighting-AS Table 10pt2,ZRow Nos.8-11 .L.901
............:
Supervision 907-908-912
......................................
Derived Allocator Weighting-AS Table 10p12,ZRow Nos.16-19 .L.907
............
Miscellaneous Expenses 910
.....................................
Derived Allocator Weighting-AS Table 10pt2,ZRow Nos.16&18 .L-908-909
DEFERRED TAX ALLOCATOR
Total Account 190
Account 283
.....................................
Derived Allocator Weighting-AS Table 3,AVG%,Row Nos.18&22 .ADIT
Exhibit No.31
Case No.WC-E-25-16
R.Maloney,PC
AS Allocation Factor Derivation Page 124 of 124

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 32

IDAHO POWER COMPANY
4CPI12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
SUMMARY OF FUNCTIONALIZED COSTS RATE BASE
Plant Depreciation Amortization Substation Net Customer Accum Def Acquisition Working Deferred Subsidiary Plant Held For Total
Function In Service Reserve Reserve CIAC Plant A&Const Inc Taxes Adjustment Capital Programs Rate Base Future Use Rate Base
PRODUCTION
Demand-Baseload $ 2,672,603,331 $ 882,285,964 $ 39,008,363 $ - $ 1,751,309,004 $ - $ 122,964,265 $ - $ 16,199,385 $ 42,031,921 $ - $ 0 $ 1,686,576,044
Demand-Peak 249,601,075 69,462,992 703,960 - 179,434,123 - 11,483,939 - 1,512,901 9,875,076 - - 179,338,161
Energy-Power Supply - - - - - - - - 28,272,918 - 39,449,152 - 67,722,070
Energy-Summer - - - - - - - - - - - - -
Energy-Non-Summer - - - - - - - - - - - - -
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Demand-Transmission 1,726,829,933 461,670,278 4,870,246 - 1,260,289,409 - 79,450,015 598,211 60,664,693 19,292,349 - 5,522,407 1,266,917,053
Demand-Subtrensmission - - - - - - - - - - - - -
Transmission-Direct(Accts.350-359) $ 1,319 $ 355 $ 4 $ - $ 960 $ - $ 61 $ - $ 46 $ 15 $ - $ - $ 960
DISTRIBUTION
Substations-General $ 559,848,294 $ 104,986,787 $ 1,578,962 $ - $ 453,282,544 $ - $ 22,017,934 $ - $ 16,200,839 $ 6,254,691 $ - $ 7,252,373 $ 460,972,514
Substation-Direct(Acots.360-362) 32,239,013 2,124,416 90,925 - 30,023,672 - 431,956 - 932,930 360,178 - 80,648 30,965,471
Lines-Primary Demand 645,597,465 207,508,351 1,820,804 - 436,268,310 9,779,784 27,531,511 - 18,682,241 7,212,691 - - 424,851,947
Lines-Primary Customer 331,168,065 106,444,252 934,006 - 223,789,807 5,016,674 14,122,666 - 9,583,311 3,699,849 - - 217,933,628
Line Trans-Primary Demand 145,245,359 35,000,411 409,641 - 109,835,306 412,386 6,591,036 - 4,203,097 1,622,698 - - 108,657,680
Line Trans-Primary Customer 74,505,597 17,953,941 210,131 - 56,341,525 211,539 3,380,962 - 2,156,036 832,385 - - 55,737,446
Line Trans-Secondary Direct 38,897,016 9,373,184 109,703 - 29,414,128 - 1,789,619 - 1,125,598 434,562 - - 29,184,669
Line Trans-Secondary Demand 422,383,685 101,783,650 1,191,265 - 319,408,770 1,272,242 19,150,994 - 12,222,901 4,718,921 - - 315,927,365
Line Trans-Secondary Customer 216,667,498 52,211,318 611,076 - 163,845,105 652,614 9,823,760 - 6,269,904 2,420,635 - - 162,059,270
Lines-Secondary Direct 40,932,944 12,285,380 115,445 - 28,532,119 - 1,883,291 - 1,184,514 457,308 - - 28,290,650
Lines-Secondary Demand 31,232,323 10,391,771 88,086 - 20,752,467 1,279,271 1,152,873 - 903,798 348,931 - - 19,573,052
Lines-Secondary Customer 16,021,048 5,330,601 45,185 - 10,645,262 656,219 591,382 - 463,616 178,989 - - 10,040,265
Services 80,336,622 46,505,467 226,577 - 33,604,579 2,682,483 3,100,496 - 2,324,774 897,530 - - 31,043,904
Meters 140,288,553 45,044,334 395,661 - 94,948,558 2,429 6,454,021 - 4,059,657 1,567,320 - - 94,019,087
Street Lights 7,266,241 841,305 20,493 - 6,404,443 30,268 327,592 - 210,270 81,179 - - 6,338,032
Installations on Customer Premises $ 5,785,443 $ 947,812 $ 16,317 $ - $ 4,821,313 $ 3,035 $ 265,509 $ - $ 167,419 $ 64,636 $ - $ - $ 4,784,823
CUSTOMER ACCOUNTING
Meter Reading $ - $ - $ - $ - $ - $ - $ - $ - $ 0 $ - $ - $ - $ 0
Customer Records - - - - - - - - 0 - - - 0
Uncollectibles - - - - - - - - 0 - - - 0
Other Customer Accounting $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER INFORMATION
Customer Assistance $ - $ - $ - $ - $ - $ - $ - $ - $ 0 $ - $ - $ - $ 0
Sales Expense - - - - - - - - - - - - -
Advertising - - - - - - - - - - - - -
Other Customer Information $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
MISCELLANEOUS
Demand $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Energy
Customer - - - - - - - - - - - - -
Revenue - - - - - - - - - - - - -
Other Misc.(Inc.Facilities Charges) - - - - - - - - 0 - - - 0
Substation CIAC (57,507,850) (57,507,850) (57,507,850
. )
„.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
:Total $7,437,450,824 $2,172,152,569 $ 52,446,850 $ 57,507,850 $5,155,343,555 $ 21,998,945 $ 332,513,871 $ 598,211 $ 187,340,847 $ 102,951,864 $ 39,449,152 $ 12,855,428 $5,143,426,242
.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... ...
Exhibit No.32
Case No.IPC-E-25-16
R.Maloney,IPC
Functional Cost Summary Page 1 of 3

IDAHO POWER COMPANY
4CPI12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
SUMMARY OF • r COSTS OPERATING EXPENSES
Operation& Depreciation Amortization Other Regulatory Prov For Deferred Comet Work Total
Function Maintenance Expense Expense Taxes Deb/Cred Def IT ITC In Progress Expenses
PRODUCTION
Demand-Baseload $ 173,059,394 $ 82,150,250 $ 8,529,074 $ 4,132,059 $ 5,919,040 $ (5,320,502) $ 17,764,878 $ - $ 286,234,184
Demand-Peak 17,539,159 8,331,758 56,913 306,242 884,985 (496,895) 1,659,106 28,281,269
Energy-Power Supply 590,790,173 - - - - - - - 590,790,173
Energy-Summer - - - - - - - -
Energy-Non-Summer $ - $ - $ - $ - $ - $ - $ - $
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ - $ - $ - $ - $ $ -
Demand-Transmission 52,577,191 33,570,065 393,744 2,949,046 3,385,267 (3,437,698) 11,478,292 - 100,915,907
Demand-Submaramission - - - - - - - -
Transmission-Direct(Accts.350-359) $ 37 $ 21 $ 0 $ 2 $ 3 $ (3) $ 9 $ - .' $ 69
DISTRIBUTION
Substations-General $ 19,256,510 $ 10,000,359 $ 127,654 $ 573,324 $ 1,097,523 $ (952,687) $ 3,180,972 $ $ 33,283,656
Substation-Direct(Accts.360-362) 1,116,367 220,285 7,351 20,561 63,201 (18,690) 62,406 1,471,481
Lines-Primary Demand 59,394,608 14,593,638 147,206 725,392 1,265,625 (898,646) 4,291,306 79,519,129
Lines-Primary Customer 30,467,278 7,486,006 75,511 372,100 649,220 (460,973) 2,201,294 - 40,790,427
Line Trans-Primary Demand 2,003,878 2,944,241 33,118 163,197 284,738 (272,847) 965,450i 6,121,775
Line Trans-Primary Customer 1,027,916 1,510,289 16,988 83,714 146,060 (139,961) 495,241 - 3,140,248
Line Trans-Secondary Direct 536,643 788,474 8,869 43,705 76,253 (77,434) 258,550 1,635,059
Line Trans-Secondary Demand 5,827,416 8,562,058 96,310 474,590 828,038 (790,573) 2,807,598 - 17,805,437
Line Trans-Secondary Customer 2,989,253 4,392,025 49,404 243,447 424,754 (405,535) 1,440,196a a a a a 9000 9041 9,133,543
Lines-Secondary Direct 1,797,102 975,807 9,333 45,992 80,245 (81,488) 272,083 0 0 000,00,0410643,099,075
Lines-Secondary Demand 3,668,966 696,680 7,121 35,093 61,228 (11,608) 207,602 4,665,082
Lines-Secondary Customer 1,882,047 357,371 3,653 18,001 31,408 (5,955) 106,492 - 00000,804104114 2,393,018
Services 1,100,342 1,419,971 18,318 90,266 157,491 (53,896) 534,000 00000,804104114 3,266,493
Meters 20,309,114 6,769,142 31,988 157,628 275,021 (279,184) 932,502 - 28,196,211
Street Lights 412,710 236,270 1,657 8,164 14,245 (13,269) 48,299 708,076
Installations on Customer Premises $ 3,251,033 $ 232,010 $ 1,319 $ 6,501 $ 11,342 $ (11,397) $ 38,456 $ - $ 3,529,263
CUSTOMER ACCOUNTING
Meter Reading $ 3,781,597 $ - $ - $ (0) $ - $ - $ - $ 00000,804104114$ 3,781,597
Customer Records 35,404,201 - - (0) 00000,804104114 35,404,201
Uncollectibles 4,304,020 - - - - - - 00000,804104114 4,304,020
Other Customer Accounting $ - $ - $ - $ - $ - $ - $ - $ - ,941$ -
CUSTOMER INFORMATION 000,90,941
Customer Assistance $ 25,887,377 $ - $ - $ (0) $ - $ - $ - $ $ 25,887,377
Sales Expense - - - - - - - - -
41
Advertising - - - - - - - � -
Other Customer Information $ - $ - $ - $ - $ - $ - $
MISCELLANEOUS
Demand $ - $ - $ - $ - $ - $ - $ - $ $ -
Energy - - - 1,927,446 - - - - ", 1,927,446
Customer - - - - -
Revenue
SF SF u u a X A A b Ai Ai Ai A,A,A,A,8f 4i a,a,M M M 9,9:9,M
Other Misc.(Inc.Facilities Charges) 147,559 - - - - - - - 147,559
Substation CIAC
. . . . .
:Total $1,058,531,882 $ 185,236,719 $ 9,615,533 $ 12,376,472 $ 15,655,686 $ 13,729,241 $ 48,744,722 $ - $ - $ - $ - $ - $1,316,431,774
:.....................................................................................................................................................................................................................................................................................................................................................................[....................41).........................................................................................................................................................................................................................................................................................................................
Exhibit No.32
Case No.IPC-E-25-16
R.Maloney,IPC
Functional Cost Summary Page 2 of 3

IDAHO POWER COMPANY
4CPI12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
SUMMARY OF FUNCTIONALIZED COSTS OTHER REVENUES
Total
Function Revenues Revenues
PRODUCTION
Demand-Baseload $ 1,461,795 - - _ _ _ _ _ _ : $ 1,461,795
Demand-Peak 60'm ar 0 6 0 0 0a a da N N d'0'd'®'®'0'0'®'®B®B 01®B®B®B 01 01 01 01®B®B®B 01 M 0 0 0 N&&0 0 a a a 0 0 0E a 00 0 a 0 0'®'®'®'®i 60
..
Energy-Power Supply 98.864.714 98.864.714
Energy-Summer -
Energy-Non-Summer $ - $ -
TRANSMISSION
Demand-Power Supply $ - $ -
Demand-Transmission 66,041,485 66,041,485
Demand-Submansmission - -
Transmission-Direct(Accts.350-359) $ 0'"' $ 0
DISTRIBUTION
Substations-General $ 371,389 w : : : : : : : : : : : : : : $ 371,389
Substation-Direct(Acots.360-362) 21,387'"' 4a 46 46 46 40 40 40 040 4140 4a 040 49 a a 0 a a a a 0 a a 0 00 0 0 0 00 0 0000 0 000 0 0 00 0 a 0 0 0 0 0 a 21,387
Lines-Primary Demand 2.808.061 n 0 � , , � 2,808,061
Lines-Primary Customer 1,440,433 ,. 0000000000000000000000000000000000dt dt00.000000000000000000000000000000000000. 1,440,433
Line Trans-Primary Demand 400,972 a. 0000000000000000000000000000000000000000 di 00000000000000000000000000000000000 400,972
Line Trans-Primary Customer 205,684 0000000000000000000000000000000000000000 di 000000000000000000000000000000000 0 0 205,684
Line Trans-Secondary Direct 107,381 '"' 00000000000000000000000000000000000000000000000000000000000000000000000000 0 0 107,381
00000000000000000000000000000000000000000000000000000000000000000000000000 00
Line Trans-Secondary Demand 1,166,056 00000000000000000000000000000000000000000000000000 000000000 0 0 1,166,056
Line Trans-Secondary Customer 598,144 di 00000000000000000000000000000000000 598,144
Lines-Secondary Direct 121,887 0000 00 di 00000000000000000000 0 0 0 0 000000000 0 0 121,887
Lines-Secondary Demand 146,382 "' 00000000000000000000000000000000000000 00 di 000000000000000000000000000000000 0 0 146,382
0000000000000000000000000000000000000000000000000000000000000000000000000000
Lines-Secondary Customer 75,089 000000000000000000000000000 00000000000000000000000 000000000 0 0 75,089
Services 221,782 �. , 00000000000000000000000000000000000000 00 di 000000000000000000000000000000000 0 0 221,782
Meters 93,064 „ 00000000000000000000000000000000000000 00 di 000000000000000000000000000000000 0 0 93,064
Street Lights 20,060 00000000000000000000000000000000000000 00 di 000000000000000000000000000000000 0 0 20,060
Installations on Customer Premises $ 15,972 0 000000000000000000000 $d 15,972
m 00000000000000000000000000000000000000 00 di 000000000000000000000000000000000 00
CUSTOMER ACCOUNTING ' 00000000000000000000000000000000000000 000000000000000000000000000000000000 00
00000000000000000000000000000000000000 000000000000000000000000000000000000 00
Meter Reading $ - 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 di 0-M 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0$Customer Records 4000000000000000000000000000000000000000 di 00000000000000000000000000000000000 _
Uncollectibles _ 0000000000000000000000000000006a ads 000a 0 dt di ii0000000000000000000000000000000 ia@ _
400000000000000000000000000000000000000000040000000000000000000000000000000
Other Customer Accounting $ . , 0.00000000000000000000000000000000000 000000000000000000000000000000000000 0 0$ -
+� 0 0 0 0 0 0000000000000000000000000 00 di 00000000000000000000 0 0 0 0 000000000 00
CUSTOMER INFORMATION ..1+..0000000000000000000000000000000 000000000000000000000000000000000000 00
Customer Assistance $ - .. .. '"�000000000000000000000000000000 00 di 00000000000000000000000000000000000$ _
Sales Expense - ' 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0-M 0 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
n 00000000000000000000000000 00000000000000000000000 0 0 0 0 000000000 00
Advertising - �. ge 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6a 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00 0
Other Customer Information $ ge000000000000000000006a000000 00 di 000000000000000000000000000000000 0 0$ -
00000000000000000000000000000di00000000000000000000000000000000000
MISCELLANEOUS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4i 0 0 0 0 0 0 0 W.W.0 0 0 0 0 0 A.A.A.0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Demand $ r r r v v a a a v . . a a a . a a a aa $
Energy - -
Customer
Revenue 6,752,488 m 6,752,488
Other Misc.(Inc.Facilities Charges) 11,106,803 11,106,803
Substation CIAO
....................................................................................................................................................................:0 �...:.... ....w..M. ..:..M..............._..._..........._..._.......:.. _....... _. ............. .»...�. _ ....._._.._. .._..____ .. ._.. _ .........»...�.... ..........................,
:Total $ 192,041,087 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 192,041,087
............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.32
Case No.IPC-E-25-16
R.Maloney,IPC
Functional Cost Summary Page 3 of 3

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 33

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TABLE 1-ELECTRIC PLANT IN SERVICE 1- ■
On-Site Gen On-Site Gen Sec Sam Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 1,165,692,227 $ 510,064,863 $ 18,410,159 $ 8,054,060 $ 30,137 $ 195,660,370 $ 33,973,483 $ - $ 105,626,860 $ 237,379,604
Demand-Peak D10P 249,601,075 109,216,425 3,942,032 1,724,556 6,453 41,895,311 7,274,491 - 22,617,100 50,828,343
Demand-Baseload Non-Summer D10BNS 1,506,911,104 673,284,392 28,500,963 13,976,054 63,133 330,432,137 61,544,790 285,081 209,452,233 71,643,615
.........................................
Demand-Baseload Total 1310B :$ 2,672,603,331 $ 1,183,349,255 $ 46,911,122 $ 22,030,114 $ 93,270 $ 526,092,507 $ 95,518,274 $ 285,081 $ 315,079,092 $ 309,023,219
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 1,726,829,933 755,599,598 23,544,526 15,302,801 52,962 359,304,672 64,201,530 25,011 196,907,778 204,985,049
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 1,319 $ - $ - $ - $ - $ - $ 1,319 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 559,848,294 $ 239,851,835 $ 20,874,211 $ 5,068,880 $ 120,818 $ 107,123,921 $ 19,877,143 $ 96,715 $ 47,885,906 $ 117,641,124
>........................................
Substation-Direct(Accts.360-362) DA3602 32,239,013 - - - - - - - 5,772 -
Lines-Primary Demand ........ D20 ....... 645,597,465 276,588,744 24,071,410 5,845,255 139,323 123,531,558 22,921,626 111,529 55,220,352 135,659,628
Lines-Primary CustomerC20 331,168,065 271,111,181 9,840,447 15,669,535 43,216 20,643,457 152,203 - 68,350 10,305,879
.......................................�
Line Trans-Primary Demand .D50 145,245,359 62,226,439 5,415,543 1,315,055 31,345 27,791,908 5,156,866 25,092 12,423,376 30,520,460
Line Trans-Primary Customer C50 74,505,597 60,994,107 2,213,886 3,525,304 9,723 4,644,328 34,242 - 15,377 2,318,598
Line Trans-Secondary Direct DA368 38,897,016 - - - - - 15,424,746 - 20,847,516
.........................................
Line Trans-Secondary Demand D60 422,383,685 205,805,059 17,911,134 4,349,356 103,668 91,917,766 - 82,987 149,547 100,942,061
Line Trans-Secondary Customer : CBO : 216,667,498 177,493,066 6,442,416 10,258,647 28,293 13,515,011 - - 342 6,747,129
.........................................
Lines-Secondary Direct DA3647 40,932,944 - - - - - 11,344,885 450,052 22,754,295 -
Lines-Secondary Demand : D30 : 31,232,323 19,996,695 1,740,305 422,598 10,073 8,931,032 8,063 14,531
......................................... - _
Lines-Secondary Customer C30 16,021,048 13,124,373 476,372 758,555 2,092 999,341 - - 25 498,903
Services .... CW369 .... 80,336,622 63,591,310 2,296,852 4,036,674 10,798 6,393,514 224,518 - 355,003 3,425,960
Meters CW370 140,288,553 81,642,905 3,851,276 7,914,772 20,757 25,596,464 3,754,013 276 2,793,804 13,589,496
.......................................�
Street Lights .DA373 7,266,241 - - - - - 11,228 - 156 -
Installations on Customer Premises DA371 :$ 5,785,443 $ - $ - $ - $ - $ - $ 5,534 $ 5,777,030 $ 2,879 $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. - -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 7,437,450,824 $ 3,520,590,993 $ 169,531,531 $ 98,222,103 $ 672,789 $ 1,358,380,790 $ 245,902,618 $ 6,861,835 $ 697,141,202 $ 986,485,849
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 1 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TABLE 1-ELECTRIC PLANT IN SERVICE .1111116
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 1,165,692,227 $ 635,326 $ 54,051 $ 120,070 $ 27,841,266 $ 8,085,400 $ 6,996,060 $ 6,871,802 $ - $ 5,888,715
Demand-Peak 1010P 249,601,075 136,038 11,573 25,710 5,961,445 1,731,267 1,498,015 1,471,408 - 1,260,907
Demand-Baseload Non-Summer D10BNS 1,506,911,104 1,338,515 2,836,909 298,699 54,322,504 14,266,790 21,862,213 12,703,934 - 10,099,142
.........................................
Demand-Baseload Total 1310B $ 2,672,603,331 $ 1,973,841 $ 2,890,960 $ 418,770 $ 82,163,770 $ 22,352,191 $ 28,858,273 $ 19,575,736 $ - $ 15,987,857
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E10...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 1,726,829,933 1,194,047 392,089 232,401 50,158,053 13,754,340 18,101,395 11,873,623 - 11,200,058
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 1,319 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 559,848,294 $ 286,059 $ 945,867 $ 75,814 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 32,239,013 - - - 21,112,014 1,718,398 - 3,379,366 - 6,023,462
Lines-Primary Demand ........ D20 ....... 645,597,465 329,873 1,090,740 87,427 - - - - - -
Lines-Primary CustomerC20 331,168,065 968,836 1,916,803 448,158 - - - - -.......................................�
Line Trans-Primary Demand .D50 145,245,359 74,214 245,393 19,669 - - - - - -
Line Trans-Primary Customer C50 74,505,597 217,967 431,239 100,826 - - - - - -
LineTrans-Secondary Direct DA368 38,897,016 - - - - 2,291,438 - 333,315
......................................... -
LineTrans-Secondary Demand D60 422,383,685 245,453 811,602 65,053 - - - - - -
LineTrans-Secondary Customer C60 216,667,498 634,285 1,254,906 293,404
......................................... - - - - -
Lines-Secondary Direct DA3647 40,932,944 - - - - 6,365,018 - 18,695 - -
Lines-Secondary Demand D30 31,232,323 23,849 78,858 6,321 - -
......................................... - - -
Lines-Secondary Customer C30 16,021,048 46,901 92,792 21,695 - - - - - -
Services CW369 80,336,622 - - - - 1,994 - - - -
.......................................
Meters CW370 140,288,553 2,065 317,750 137,118 443,464 95,027 43,366 36,316 - 49,683
.......................................�
Street Lights ..........._DA373............. 7,266,241 - 7,254,857 - - - - - - -
Installations on Customer Premises DA371 :$ 5,785,443 $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 7,437,450,824 E 6,133,427 $ 17,735,429 E 1,932,365 $ 159,838,746 E 48,309,672 $ 48,501,049 $ 36,688,460 $ E 34,527,967
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 2 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TABLE 2-ACCUMULATED RESERVE FOR •
On-Site Gen On-Site Gen Sec Sam Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 384,821,002 $ 168,383,787 $ 6,077,604 $ 2,658,825 $ 9,949 $ 64,591,852 $ 11,215,404 $ - $ 34,869,782 $ 78,364,301
Demand-Peak D10P 69,462,992 30,394,499 1,097,052 479,937 1,796 11,659,299 2,024,462 - 6,294,249 14,145,327
Demand-Baseload Non-Summer D10BNS 497,464,963 222,266,194 9,408,803 4,613,807 20,842 109,083,018 20,317,308 94,111 69,144,853 23,651,155
.........................................
Demand-Baseload Total 1310B $ 882,285,964 $ 390,649,980 $ 15,486,408 $ 7,272,632 $ 30,790 $ 173,674,869 $ 31,532,712 $ 94,111 $ 104,014,635 $ 102,015,456
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 461,670,278 202,010,557 6,294,660 4,091,224 14,159 96,060,582 17,164,364 6,687 52,643,556 54,803,025
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 355 $ - $ - $ - $ - $ - $ 355 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 104,986,787 $ 44,978,745 $ 3,914,483 $ 950,553 $ 22,657 $ 20,088,650 $ 3,727,505 $ 18,137 $ 8,979,910 $ 22,060,911
>........................................
Substation-Direct(Accts.360-362) DA3602 2,124,416 - - - - - - - 380 -
Lines-Primary Demand ........ D20 ....... 207,508,351 88,901,332 7,737,048 1,878,786 44,781 39,705,592 7,367,484 35,848 17,748,961 43,603,805
Lines-Primary CustomerC20 106,444,252 87,140,730 3,162,923 5,036,512 13,890 6,635,233 48,921 - 21,969 3,312,522
Line Trans-Primary Demand D50 35,000,411 14,994,978 1,305,007 316,895 7,553 6,697,138 1,242,673 6,046 2,993,715 7,354,649
:.... .................. ....:
Line Trans-Primary Customer .C50 17,953,941 14,698,018 533,490 849,508 2,343 1,119,164 8,252 - 3,706 558,723
Line Trans-Secondary Direct DA368 9,373,184 - - - - - 3,716,969 - 5,023,717 -
LineTrans-Secondary Demand D60 101,783,650 49,593,748 4,316,124 1,048,084 24,981 22,149,827 - 19,998 36,037 24,324,451
.........................................
Line Trans-Secondary Customer CBO 52,211,318 42,771,283 1,552,457 2,472,071 6,818 3,256,771 - - 82 1,625,885
Lines-Secondary DirectDA3647 12,285,380 - - - - - 3,404,989 135,076 6,829,344
.........................................
Lines-Secondary Demand D30 10,391,771 6,653,398 579,043 140,609 3,351 2,971,577 - 2,683 4,835 -
Lines-Secondary CustomerC30 5,330,601 4,366,805 158,501 252,390 696 332,506 - - 8 165,997
.........................................
Services .CW369 46,505,467 36,811,898 1,329,607 2,336,760 6,251 3,701,094 129,969 - 205,505 1,983,229
Meters i CW370 i 45,044,334 26,214,186 1,236,581 2,541,302 6,665 8,218,601 1,205,351 89 897,044 4,363,362
.......................................
Street Lights .DA373 841,305 - - - - - 1,300 - 18 -
Installations on Customer Premises DA371 i$ 947,812 $ - $ - $ - $ - $ - $ 907 $ 946,434 $ 472 $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 2,172,152,569 $ 1,04 180,156 $ 48,703,384 $ 29,667,263 $ 186,732 $ 396,270,904 $ 71,576,214 $ 1,265,108 $ 205,698,145 $ 280,317,344
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 3 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
ACCUMULATED RESERVE FORDEPRECIATION
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 384,821,002 $ 209,735 $ 17,843 $ 39,638 $ 9,191,023 $ 2,669,171 $ 2,309,555 $ 2,268,535 $ - $ 1,943,996
Demand-Peak 1010P 69,462,992 37,859 3,221 7,155 1,659,047 481,805 416,892 409,487 - 350,905
Demand-Baseload Non-Summer D10BNS 497,464,963 441,874 936,527 98,607 17,933,070 4,709,786 7,217,204 4,193,852 - 3,333,952
.........................................
Demand-Baseload Total 1310B $ 882,285,964 $ 651,609 $ 954,370 $ 138,245 $ 27,124,093 $ 7,378,957 $ 9,526,760 $ 6,462,387 $ - $ 5,277,948
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E10...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 461,670,278 319,230 104,825 62,133 13,409,822 3,677,241 4,839,432 3,174,429 - 2,994,351
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 355 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 104,986,787 $ 53,644 $ 177,376 $ 14,217 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 2,124,416 - - - 1,391,193 113,235 - 222,686 - 396,921
Lines-Primary Demand D20 207,508,351 106,028 350,586 28,101 - - - - - -
.......................................
Lines-Primary CustomerC20 106,444,252 311,404 616,100 144,047 - - - - - -
Line Trans-Primary Demand D50 35,000,411 17,854 59,133 4,740 - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 17,953,941 52,524 103,918 24,296 - - - - - -
LineTrans-Secondary Direct DA368 9,373,184 - - - - 552,178 - 80,320 - -
LineTrans-Secondary Demand D60 101,783,650 59,148 195,575 15,676 - -
......................................... - - - -
LineTrans-Secondary Customer C60 52,211,318 152,846 302,400 70,703 - - - - - -
Lines-Secondary DirectDA3647 12,285,380 - - - - 1,910,360 - 5,611
......................................... - -
Lines-Secondary Demand D30 10,391,771 7,935 26,238 2,103 - - - - - -
Lines-Secondary CustomerC30 5,330,601 15,605 30,874 7,219 -
......................................... - - - - -
Services CW369 46,505,467 - - - - 1,154 - - - -
.
Meters i CW370 i 45,044,334 663 102,024 44,026 142,389 30,511 13,924 11,661 - 15,952
.......................................
Street Lights .DA373 841,305 - 839,987 - - - - - - -
Installations on Customer Premises DA371 :$ 947,812 $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 2,172,152,569 $ 1,786,379 $ 3,866,629 $ 562,661 $ 43,726,544 $ 14,145,441 $ 14,797,007 $ 10,366,581 $ $ 9,036,077
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 4 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
AMORTIZATION
On-Site Gen On-Site Gen Sec Sam Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 17,014,027 $ 7,444,724 $ 268,708 $ 117,554 $ 440 $ 2,855,789 $ 495,865 $ - $ 1,541,692 $ 3,464,708
Demand-Peak D10P 703,960 308,027 11,118 4,864 18 118,159 20,517 - 63,788 143,353
Demand-Baseload Non-Summer D10BNS 21,994,336 9,827,018 415,990 203,989 921 4,822,869 898,286 4,161 3,057,090 1,045,685
.........................................
Demand-Baseload Total D10B $ 39,008,363 $ 17,271,743 $ 684,698 $ 321,544 $ 1,361 $ 7,678,658 $ 1,394,151 $ 4,161 $ 4,598,782 $ 4,510,392
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............:$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 4,870,246 2,131,047 66,404 43,159 149 1,013,361 181,070 71 555,347 578,127
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 4 $ - $ - $ - $ - $ - $ 4 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 1,578,962 $ 676,464 $ 58,872 $ 14,296 $ 341 $ 302,126 $ 56,060 $ 273 $ 135,055 $ 331,788
>........................................
Substation-Direct(Accts.360-362) DA3602 90,925 - - - - - - - 16 -
Lines-Primary Demand ........ D20 ....... 1,820,804 780,074 67,890 16,486 393 348,401 64,647 315 155,740 382,606
Lines-Primary CustomerC20 934,006 764,626 27,753 44,193 122 58,222 429 - 193 29,066
.......................................�
Line Trans-Primary Demand .D50 409,641 175,500 15,274 3,709 88 78,383 14,544 71 35,038 86,078
Line Trans-Primary Customer C50 210,131 172,024 6,244 9,943 27 13,099 97 - 43 6,539
Line Trans-Secondary Direct DA368 109,703 - - - - - 43,503 - 58,797
......................................... -
LineTrans-Secondary Demand D60 1,191,265 580,440 50,515 12,267 292 259,239 - 234 422 284,691
Line Trans-Secondary CustomerCBO 611,076 500,591 18,170 28,933 80 38,117 - - 1 19,029
.........................................
Lines-Secondary Direct DA3647 115,445 - - - - - 31,996 1,269 64,175 -
Lines-Secondary Demand D30 88,086 56,397 4,908 1,192 28 25,189 23 41
......................................... - _
Lines-Secondary Customer C30 45,185 37,015 1,344 2,139 6 2,818 - - 0 1,407
Services .... CW369 .... 226,577 179,349 6,478 11,385 30 18,032 633 - 1,001 9,662
Meters CW370 395,661 230,261 10,862 22,322 59 72,191 10,588 1 7,879 38,327
.......................................�
Street Lights .DA373 20,493 - - - - - 32 - 0 -
Installations on Customer Premises DA371 i$ 16,317 $ - $ - $ - $ - $ - $ 16 $ 16,293 $ 8 $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 52,446,850 E 23,863,558 $ 1,030,529 E 536,431 $ 2,996 E 10,025,994 $ 1,818,285 $ 22,710 $ 5,676,327 E 6,427,067
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 5 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
AMORTIZATION
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ 17,014,027 $ 9,273 $ 789 $ 1,753 $ 406,361 $ 118,012 $ 102,112 $ 100,298 $ - $ 85,950
Demand-Peak 1010P 703,960 384 33 73 16,813 4,883 4,225 4,150 - 3,556
........................................
Demand-Baseload Non-Summer D10BNS 21,994,336 19,536 41,407 4,360 792,872 208,233 319,093 185,422 - 147,403
Demand-Baseload Total D10B $ 39,008,363 $ 28,809 $ 42,195 $ 6,112 $ 1,199,233 $ 326,245 $ 421,205 $ 285,720 $ - $ 233,353
.........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E10...............:$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 4,870,246 3,368 1,106 655 141,463 38,792 51,052 33,488 - 31,588
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 4 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 1,578,962 $ 807 $ 2,668 $ 214 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 90,925 - - - 59,543 4,846 - 9,531 - 16,988
Lines-Primary Demand D20 1,820,804 930 3,076 247 - - - - - -
.......................................
Lines-Primary CustomerC20 934,006 2,732 5,406 1,264 - - - - -.......................................�
Line Trans-Primary Demand .D50 409,641 209 692 55 - - - - - -
Line Trans-Primary Customer C50 210,131 615 1,216 284 - - - - - -
Line Trans-Secondary Direct DA388 109,703 - - - - 6,463 - 940
......................................... - -
LineTrans-Secondary Demand D60 1,191,265 692 2,289 183 - - - - - -
LineTrans-Secondary Customer C60 611,076 1,789 3,539 827
......................................... - - - - - -
Lines-Secondary Direct DA3647 115,445 - - - - 17,952 - 53 - -
Lines-Secondary Demand D30 88,086 67 222 18 - -
......................................... - - - -
Lines-Secondary Customer C30 45,185 132 262 61 - - - - - -
Services CW369 226,577 - - - - 6 - - - -
.......................................
Meters CW370 395,661 6 896 387 1,251 268 122 102 - 140
.......................................�
Street Lights .DA373 20,493 - 20,461 - - - - - - -
Installations on Customer Premises DA371 :$ 16,317 $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 52,446,850 E 40,541 $ 84,062 E 10,381 $ 1,418,303 E 399,453 $ 476,604 E 333,984 $ E 285,626 i
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 6 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
SUBSTATION
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Demand-Peak D10P
........................................ - - - - - - - - -
Demand-Baseload Non-Summer D10BNS - - - - - - - - - -
Demand-Baseload Total D10B :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ -
TRANSMISSION
.........................................
Demand-Power Supply D71
........................................
Demand-Transmission D13 - - - - - - - - - -
.......................................:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
DISTRIBUTION
.........................................
Substations-General D20 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 - - - - - - - - - -
Lines-Primary Demand .......................................D20 - - - - - - - - - -
Lines-Primary Customer C20 - - - - - - - - - -
Line Trans-Primary Demand D50 - - - - - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 i
................. - - - - - - - - -
Line Trans-Secondary Direct DA368 - - - - - - - - - -
.......................................:
Line Trans-Secondary Demand .D60
................. - - - - - - - - -
Line Trans-Secondary Customer C60 - - - - - - - - - -
.......................................:
Lines-Secondary Direct .DA3647
.................... - - - - - - - - -
Lines-Secondary Demand D30 - - - - - - - - - -
........................................
Lines-Secondary Customer .C30 - - - - - - - - - -
.................
Services CW369 - - - - - - - - - -
.......................................
Meters CW370 - - - - - - - - - -
Street Lights .... DA373. ..... - - - - - - - - - -
.... .............. ... ....:
Installations on Customer Premises DA371 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
SubstationClAC CI AC (57,507,850) (5,591,221) (486,602) (493,848) (11,771) (3,237,931) (1,646,205) (2,242) (23,317,203) (2,774,030)
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Total $ 57,507,850 E 5,591,221 $ 486,602 E 493,848 $ 11,771 $ 3,237,931 $ 1,646,205 $ 2,242 $ 23,317,203 E 2,774,030
i...............................................................................................................................................................................................(.......................)................(....................).....................(................l.....................5.................1........................1..............)..................1....................1.................1.....................1..........................1...........)..............L......................1.................1.....................).,
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 7 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
SUBSTATION
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Demand-Peak 1010P
........................................ - - - - - - - - -
Demand-Baseload Non-Summer D10BNS - - - - - - - - - -
Demand-Baseload Total D10B :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual ................E10...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ -
TRANSMISSION
.........................................
Demand-Power Supply D71
........................................
Demand-Transmission D13 - - - - - - - - - -
.......................................:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
DISTRIBUTION
.........................................
Substations-General D20 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 - - - - - - - - - -
Lines-Primary Demand .......................................D20 - - - - - - - - - -
Lines-Primary Customer C20 - - - - - - - - - -
Line Trans-Primary Demand D50 - - - - - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 i
................. - - - - - - - - -
Line Trans-Secondary Direct DA368 - - - - - - - - - -
.......................................:
Line Trans-Secondary Demand .D60
................. - - - - - - - - -
Line Trans-Secondary Customer C60 - - - - - - - - - -
.......................................:
Lines-Secondary Direct .DA3647
.................... - - - - - - - - - -
Lines-Secondary Demand D30 - - - - - - - - - -
........................................
Lines-Secondary Customer .C30 - - - - - - - - - -
.................
Services CW369 - - - - - - - - - -
.......................................
Meters CW370 - - - - - - - - - -
Street Lights .... DA373. ..... - - - - - - - - - -
.... .............. ... ....:
Installations on Customer Premises DA371 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
Substation CIAC CI AC (57,507,850) (6,632) (21,929) (1,758) (14,733,763) (70,288) - (2,256,279)
...............................................................................................................................................................................:..................................................................................................................................................................................................................................................................................................................................................................................................................,
Total $ 57,507,850 E 6,832 $ 21,929 E 1,758 $ 14,733,783 $ 70,288 $ - E 2,256,279 $ - E 2,856,148 i
i...............................................................................................................................................................................................(.......................)..........................(............1.......................L.............1..........................L...........)..............(.......................).......................5...............1.........................................................1....................)..........................................................1.....................1..
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 8 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
CUSTOMER •R CONSTRUCTION
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Demand-Peak D10P
........................................ - - - - - - - - -
Demand-Baseload Non-Summer D10BNS - - - - - - - - - -
Demand-Baseload Total D10B :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ -
TRANSMISSION
.........................................
Demand-Power Supply D71
........................................
Demand-Transmission D13 - - - - - - - - - -
.......................................:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 - - - - - - - - - -
Lines-Primary Demand ........ D20 ....... 9,779,784 4,189,884 364,644 88,546 2,111 1,871,308 347,227 1,689 836,501 2,055,030
Lines-Primary Customer C20 5,016,674 4,106,907 149,067 237,369 655 312,716 2,306 - 1,035 156,118
.... ................. ....:
Line Trans-Primary Demand .D50 412,386 176,676 15,376 3,734 89 78,908 14,642 71 35,273 86,655
Line Trans-Primary Customer C50 211,539 173,177 6,286 10,009 28 13,186 97 - 44 6,583
.......................................:
Line Trans-Secondary Direct .DA368 i
.............. - - - - - - - - - -
LineTrans-Secondary Demand D60 1,272,242 619,896 53,949 13,100 312 276,861 - 250 450 304,043
Line Trans-Secondary CustomerCBO 652,614 534,619 19,405 30,900 85 40,708 - - 1 20,323
.........................................
Lines-Secondary Direct DA3647 - - - - - - - - - -
Lines-Secondary Demand D30 1,279,271 819,061 71,283 17,310 413 365,814 - 330 595
......................................... _
Lines-Secondary Customer C30 656,219 537,572 19,512 31,070 86 40,933 - - 1 20,435
Services .... CW369 .... 2,682,483 2,123,348 76,693 134,787 361 213,483 7,497 - 11,854 114,395
Meters CW370 2,429 1,413 67 137 0 443 65 0 48 235
Street Lights DA373 30,268 - - - - - 47 - 1 -
.......................................:
Installations on Customer Premises .DA371 $ 3,035 $ - $ - $ - $ - $ - $ 3 $ 3,031 $ 2 $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 21,998,945 E 13,282,552 $ 776,282 E 566,962 $ 4,138 E 3,214,360 $ 371,882 $ 5,372 $ 885,805 E 2,763,816
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 9 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
CUSTOMER • CONSTRUCTION .1111116
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Demand-Peak 1010P
........................................ - - - - - - - - -
Demand-Baseload Non-Summer D10BNS - - - - - - - - - -
Demand-Baseload Total D10B :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual ................E10...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ -
TRANSMISSION
.........................................
Demand-Power Supply D71
........................................
Demand-Transmission D13 - - - - - - - - - -
.......................................:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
DISTRIBUTION
.........................................
Substations-General D20 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 - - - - - - - - - -
Lines-Primary Demand ........ D20 ....... 9,779,784 4,997 16,523 1,324 - - - - - -
Lines-Primary Customer C20 5,016,674 14,676 29,037 6,789 - - - - - -
.... ................. ....:
Line Trans-Primary Demand .D50 412,386 211 697 56 - - - - - -
Line Trans-Primary Customer C50 211,539 619 1,224 286 - - - - - -
.......................................:
Line Trans-Secondary Direct .DA368 i
.............. - - - - - - - - - -
LineTrans-Secondary Demand D60 1,272,242 739 2,445 196 - - - - - -
LineTrans-Secondary Customer C60 652,614 1,910 3,780 884
......................................... - - - - - -
Lines-Secondary Direct DA3647 - - - - - - - - - -
Lines-Secondary Demand D30 1,279,271 977 3,230 259
......................................... - - - - - -
Lines-Secondary Customer C30 656,219 1,921 3,801 889 - - - - - -
Services .... CW369 .... 2,682,483 - - - - 67 - - - -
Meters .... CW370 ..... 2,429 0 6 2 8 2 1 1 - 1
.... ...................... ....:
Street Lights .DA373 30,268 - 30,221 - - - - - - -
Installations on Customer Premises DA371 :$ 3,035 $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
......... ............................................................................................................................................................ ........21.............4....... ..............z.................. .......... ........2....... ........................ ...................... ................... ..........................�....... ................................... .............................. ..........................�..,
i
Total $ 21,998,945 E 6,05 $ 90,96 E 0,685 $ 8 $ 68 $ E $ - E
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 10 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
INCOMETABLE 6-ACCUMULATED DEFERRED
On-Site Gen On-Site Gen Sec Sam Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 53,632,534 $ 23,467,662 $ 847,036 $ 370,561 $ 1,387 $ 9,002,172 $ 1,563,092 $ - $ 4,859,804 $ 10,921,639
Demand-Peak D10P 11,483,939 5,024,957 181,370 79,345 297 1,927,569 334,693 - 1,040,594 2,338,570
Demand-Baseload Non-Summer D10BNS 69,331,732 30,977,257 1,311,306 643,027 2,905 15,202,909 2,831,625 13,116 9,636,724 3,296,263
.........................................
Demand-Baseload Total 1310B $ 122,964,265 $ 54,444,919 $ 2,158,342 $ 1,013,587 $ 4,291 $ 24,205,080 $ 4,394,717 $ 13,116 $ 14,496,528 $ 14,217,902
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 79,450,015 34,764,512 1,083,264 704,069 2,437 16,531,310 2,953,859 1,151 9,059,564 9,431,192
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 61 $ - $ - $ - $ - $ - $ 61 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 22,017,934 $ 9,432,987 $ 820,949 $ 199,351 $ 4,752 $ 4,213,012 $ 781,736 $ 3,804 $ 1,883,276 $ 4,626,636
>........................................
Substation-Direct(Accts.360-362) DA3602 431,956 - - - - - - - 77 -
Lines-Primary Demand ........ D20 ....... 27,531,511 11,795,130 1,026,526 249,271 5,941 5,268,005 977,493 4,756 2,354,872 5,785,206
Lines-Primary CustomerC20 14,122,666 11,561,539 419,646 668,228 1,843 880,340 6,491 - 2,915 439,494
Line Trans-Primary Demand D50 6,591,036 2,823,751 245,750 59,675 1,422 1,261,159 234,012 1,139 563,756 1,384,977
:.... .................. ....:
Line Trans-Primary Customer .C50 3,380,962 2,767,829 100,463 159,973 441 210,753 1,554 - 698 105,215
Line Trans-Secondary Direct DA368 1,789,619 - - - - - 709,680 - 959,177 -
LineTrans-Secondary Demand D60 19,150,984 9,331,254 812,095 197,201 4,700 4,167,575 - 3,763 6,781 4,576,739
.........................................
Line Trans-Secondary Customer CBO 9,823,760 8,047,581 292,101 465,130 1,283 612,774 - - 15 305,917
Lines-Secondary DirectDA3647 1,883,291 - - - - - 521,969 20,706 1,046,906
.........................................
Lines-Secondary Demand D30 1,152,873 738,134 64,240 15,599 372 329,670 - 298 536 -
Lines-Secondary CustomerC30 591,382 484,458 17,584 28,000 77 36,888 - - 1 18,416
.........................................
Services .CW369 3,100,496 2,454,230 88,644 155,791 417 246,750 8,665 - 13,701 132,221
Meters i CW370 i 6,454,021 3,756,009 177,179 364,122 955 1,177,574 172,705 13 128,530 625,189
.......................................
Street Lights .DA373 327,592 - - - - - 506 - 7 -
Installations on Customer Premises DA371 i$ 265,509 $ - $ - $ - $ - $ - $ 254 $ 265,123 $ 132 $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 332,513,871 $ 157,427,290 $ 7,488,153 $ 4,359,343 $ 29,228 $ 61,068,459 $ 11,098,393 $ 313,868 $ 31,558,066 $ 43,987,674
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 11 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
ACCUMULATED DEFERRED •
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 53,632,534 $ 29,231 $ 2,487 $ 5,524 $ 1,280,954 $ 372,003 $ 321,883 $ 316,166 $ - $ 270,935
Demand-Peak 1010P 11,483,939 6,259 532 1,183 274,281 79,654 68,922 67,698 - 58,013
Demand-Baseload Non-Summer D10BNS 69,331,732 61,584 130,524 13,743 2,499,333 656,403 1,005,862 584,497 - 464,653
.........................................
Demand-Baseload Total 1310B :$ 122,964,265 $ 90,815 $ 133,011 $ 19,267 $ 3,780,287 $ 1,028,406 $ 1,327,745 $ 900,663 $ - $ 735,588
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E10...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 79,450,015 54,937 18,040 10,693 2,307,730 632,826 832,830 546,296 - 515,305
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 61 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 22,017,934 $ 11,250 $ 37,199 $ 2,982 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 431,956 - - - 282,871 23,024 - 45,279 - 80,706
Lines-Primary Demand ........ D20 ....... 27,531,511 14,067 46,515 3,728 - - - - - -
Lines-Primary CustomerC20 14,122,666 41,316 81,742 19,112 - - - - - -
Line Trans-Primary Demand D50 6,591,036 3,368 11,136 893 - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 3,380,962 9,891 19,569 4,575 - - - - - -
LineTrans-Secondary Direct DA368 1,789,619 - - - - 105,427 - 15,336 - -
LineTrans-Secondary Demand : D60 : 19,150,984 11,129 36,798 2,950 - -
......................................... - - - -
Line Trans-Secondary Customer C60 9,823,760 28,759 56,898 13,303 - - - - - -
Lines-Secondary Direct : DA3647 : 1,883,291 - - - - 292,849 - 860
......................................... - -
Lines-Secondary Demand D30 1,152,873 880 2,911 233 - - - - - -
Lines-Secondary Customer : C30 : 591,382 1,731 3,425 801 -
......................................... - - - - -
Services CW369 3,100,496 - - - - 77 - - - -
.
Meters : CW370 : 6,454,021 95 14,618 6,308 20,402 4,372 1,995 1,671 - 2,286
.......................................
Street Lights .DA373 327,592 - 327,079 - - - - - - -
Installations on Customer Premises DA371 :$ 265,509 $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 332,513,871 $ 274,497 $ 789,472 $ 86,027 $ 6,665,571 $ 2,166,635 $ 2,231,493 $ 1,577,802 $ - $ 1,391,898:
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 12 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
ACQUISITION
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Demand-Peak D10P
........................................ - - - - - - - - -
Demand-Baseload Non-Summer D10BNS - - - - - - - - - -
Demand-Baseload Total D10B :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 598,211 261,756 8,156 5,301 18 124,471 22,241 9 68,213 71,011
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 - - - - - - - - - -
Lines-Primary Demand .......................................D20 - - - - - - - - - -
Lines-Primary Customer C20 - - - - - - - - - -
Line Trans-Primary Demand D50 - - - - - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 i
................. - - - - - - - - - -
Line Trans-Secondary Direct DA368 - - - - - - - - - -
.......................................:
Line Trans-Secondary Demand .D60
................. - - - - - - - - - -
Line Trans-Secondary Customer C60 - - - - - - - - - -
.......................................:
Lines-Secondary Direct .DA3647
.................... - - - - - - - - - -
Lines-Secondary Demand D30 - - - - - - - - - -
........................................
Lines-Secondary Customer .C30 - - - - - - - - - -
.................
Services CW369 - - - - - - - - - -
.......................................
Meters CW370 - - - - - - - - - -
Street Lights .... DA373. ..... - - - - - - - - - -
.... .............. ... ....:
Installations on Customer Premises DA371 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 598,211 $ 261,756 $ 8,156 $ 5,301 $ 18 $ 124,471 $ 22,241 $ 9 $ 68,213 $ 71,011
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 13 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
ACQUISITION
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Demand-Peak 1010P
........................................ - - - - - - - - -
Demand-Baseload Non-Summer D10BNS - - - - - - - - - -
Demand-Baseload Total D10B :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual ................E10...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ -
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 598,211 414 136 81 17,376 4,765 6,271 4,113 - 3,880
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 - - - - - - - - - -
Lines-Primary Demand .......................................D20 - - - - - - - - - -
Lines-Primary Customer C20 - - - - - - - - - -
Line Trans-Primary Demand D50 - - - - - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 i
................. - - - - - - - - - -
Line Trans-Secondary Direct DA368 - - - - - - - - - -
.......................................:
Line Trans-Secondary Demand .D60
................. - - - - - - - - - -
Line Trans-Secondary Customer C60 - - - - - - - - - -
.......................................:
Lines-Secondary Direct .DA3647
.................... - - - - - - - - - -
Lines-Secondary Demand D30 - - - - - - - - - -
........................................
Lines-Secondary Customer .C30 - - - - - - - - - -
.................
Services CW369 - - - - - - - - - -
.......................................
Meters CW370 - - - - - - - - - -
Street Lights .... DA373. ..... - - - - - - - - - -
.... .............. ... ....:
Installations on Customer Premises DA371 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 598,211 $ 414 $ 136 $ 81 $ 17,376 $ 4,765 $ 6,271 $ 4,113 $ - $ 3,880
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 14 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
WORKING
On-Site Gen On-Site Gen Sec Sam Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 7,065,582 $ 3,091,644 $ 111,589 $ 48,818 $ 183 $ 1,185,951 $ 205,923 $ - $ 640,233 $ 1,438,823
Demand-Peak D10P 1,512,901 661,991 23,894 10,453 39 253,939 44,093 - 137,088 308,085
Demand-Baseload Non-Summer D10BNS 9,133,803 4,080,962 172,752 84,713 383 2,002,840 373,040 1,728 1,269,548 434,252
.........................................
Demand-Baseload Total D10B $ 16,199,385 $ 7,172,606 $ 284,341 $ 133,531 $ 565 $ 3,188,792 $ 578,963 $ 1,728 $ 1,909,781 $ 1,873,075
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ 11,041,048 $ 3,479,657 $ 122,330 $ 86,635 $ 527 $ 2,217,870 $ 436,003 $ 1,192 $ 1,354,562 $ 2,590,373
i........................................
Energy-Non-Summer E10NS 17,231,869 7,113,790 273,349 171,219 873 4,028,952 738,977 2,345 2,593,639 656,169
Energy-Annual E70 $ 28,272,918 $ 10,593,447 $ 395,678 $ 257,853 $ 1,399 $ 6,246,822 $ 1,174,979 $ 3,537 $ 3,948,201 $ 3,246,542
.........................................
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 60,664,693 26,544,720 827,135 537,598 1,861 12,622,614 2,255,443 879 6,917,502 7,201,262
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 46 $ - $ - $ - $ - $ - $ 46 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 16,200,839 $ 6,940,811 $ 604,056 $ 146,683 $ 3,496 $ 3,099,942 $ 575,203 $ 2,799 $ 1,385,718 $ 3,404,288
>........................................
Substation-Direct(Accts.360-362) DA3602 932,930 - - - - - - - 167 -
Lines-Primary Demand ........ D20 ....... 18,682,241 8,003,900 696,576 169,149 4,032 3,574,745 663,304 3,227 1,597,962 3,925,706
Lines-Primary CustomerC20 9,583,311 7,845,391 284,762 453,444 1,251 597,378 4,404 - 1,978 298,231
.......................................�
Line Trans-Primary Demand .D50 4,203,097 1,800,703 156,714 38,055 907 804,240 149,229 726 359,507 883,198
Line Trans-Primary Customer C50 2,156,036 1,765,042 64,065 102,015 281 134,397 991 - 445 67,095
Line Trans-Secondary Direct DA368 1,125,598 - - - - - 446,360 - 603,284
......................................... -
LineTrans-Secondary Demand D60 12,222,901 5,955,568 518,311 125,861 3,000 2,659,908 - 2,401 4,328 2,921,052
Line Trans-Secondary CustomerCBO 6,269,904 5,136,278 186,430 296,864 819 391,096 - - 10 195,248
.........................................
Lines-Secondary Direct DA3647 1,184,514 - - - - - 328,297 13,024 658,462 -
Lines-Secondary Demand D30 903,798 578,663 50,361 12,229 291 258,445 233 420
......................................... - _
Lines-Secondary Customer C30 463,616 379,792 13,785 21,951 61 28,919 - - 1 14,437
Services .... CW369 .... 2,324,774 1,840,200 66,466 116,813 312 185,015 6,497 - 10,273 99,140
Meters CW370 4,059,657 2,362,575 111,448 229,037 601 740,708 108,633 8 80,847 393,252
.......................................�
Street Lights .DA373 210,270 - - - - - 325 - 5 -
Installations on Customer Premises DA371 i$ 167,419 $ - $ - $ - $ - $ - $ 160 $ 167,175 $ 83 $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ - $ 0 $ 0
i........................................
Customer Records CW903 0 0 0 0 0 0 0 - 0 0
Uncollectibles CW904 0 0 0 0 - 0 0 0 (0) 0
.........................................
Other Customer Accounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
.........................................
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 i$ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ - $ 0 $ 0
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - - -
Other Misc.(Inc.Facilities Charges) ......DA454...... 0 - - - - - 0 0 0 -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 187,340,847 $ 87,581,685 $ 4,284,023 $ 2,651,535 $ 18,915 $ 34,786,961 $ 6,336,927 $ 195,738 $ 17,616,061 $ 24,830,611
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 15 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
WORKING
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 7,065,582 $ 3,851 $ 328 $ 728 $ 168,754 $ 49,008 $ 42,405 $ 41,652 $ - $ 35,693
Demand-Peak 1010P 1,512,901 825 70 156 36,134 10,494 9,080 8,919 - 7,643
Demand-Baseload Non-Summer D10BNS 9,133,803 8,113 17,195 1,810 329,264 86,475 132,513 77,002 - 61,214
.........................................
Demand-Baseload Total D10B :$ 16,199,385 $ 11,964 $ 17,523 $ 2,538 $ 498,017 $ 135,483 $ 174,918 $ 118,654 $ - $ 96,907
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ 11,041,048 $ 8,884 $ 11,915 $ 1,828 $ 314,177 $ 118,623 $ 110,564 $ 97,394 $ - $ 88,516
i........................................
Energy-Non-Summer E10NS 17,231,869 17,570 25,509 3,763 685,532 252,943 310,637 178,514 - 178,090
Energy-Annual E10 $ 28,272,918 $ 26,454 $ 37,423 $ 5,591 $ 999,709 $ 371,566 $ 421,202 $ 275,908 $ - $ 266,606
.........................................
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 60,664,693 41,948 13,774 8,164 1,762,086 483,199 635,914 417,128 - 393,466
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 46 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 16,200,839 $ 8,278 $ 27,371 $ 2,194 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 932,930 - - - 610,938 49,727 - 97,792 - 174,306
Lines-Primary Demand D20 18,682,241 9,546 31,564 2,530 - - - - - -
.......................................
Lines-Primary CustomerC20 9,583,311 28,036 55,468 12,969 - - - - -.......................................�
Line Trans-Primary Demand .D50 4,203,097 2,148 7,101 569 - - - - - -
Line Trans-Primary Customer C50 2,156,036 6,308 12,479 2,918 - - - - - -
LineTrans-Secondary Direct DA388 1,125,598 - - - - 66,309 - 9,645
......................................... - -
LineTrans-Secondary Demand D60 12,222,901 7,103 23,486 1,882 - - - - - -
LineTrans-Secondary Customer : C60 : 6,269,904 18,355 36,314 8,490
......................................... - - - - - -
Lines-Secondary Direct DA3647 1,184,514 - - - - 184,190 - 541 - -
Lines-Secondary Demand : D30 : 903,798 690 2,282 183 - -
......................................... - - - -
Lines-Secondary Customer C30 463,616 1,357 2,685 628 - - - - - -
Services CW369 2,324,774 - - - - 58 - - - -
.......................................
Meters CW370 4,059,657 60 9,195 3,968 12,833 2,750 1,255 1,051 - 1,438
.......................................�
Street Lights ..........._DA373............. 210,270 - 209,940 - - - - - - -
Installations on Customer Premises DA371 :$ 167,419 $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$ 0 $ - $ 0 $ - $ 0 $ 0 $ 0 $ 0 $ - $ 0
i........................................
Customer Records CW903 0 0 0 0 0 0 0 0 - 0
Uncollectibles : CW904 i 0
Other Customer Accounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
. -
........................................
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 i$ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ - $ 0
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - - -
Other Misc.(Inc.Facilities Charges) ......DA454...... 0 - 0 - - 0 - 0 - -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 187,340,847 $ 163,070 $ 486,678 $ 52,780 $ 3,919,717 $ 1,303,776 $ 1,242,369 $ 929,638 $ - $ 940,365:
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 16 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
PROGRAMSTABLE 9-DEFERRED ■
On-Site Gen On-Site Gen Sec Sam Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 18,332,793 $ 8,021,769 $ 289,536 $ 126,666 $ 474 $ 3,077,142 $ 534,300 $ - $ 1,661,189 $ 3,733,259
Demand-Peak D10P 9,875,076 4,320,977 155,960 68,229 255 1,657,522 287,804 - 894,810 2,010,944
Demand-Baseload Non-Summer D10BNS 23,699,128 10,588,715 448,233 219,801 993 5,196,692 967,912 4,483 3,294,046 1,126,736
.........................................
Demand-Baseload Total D10B :$ 42,031,921 $ 18,610,484 $ 737,769 $ 346,467 $ 1,467 $ 8,273,835 $ 1,502,212 $ 4,483 $ 4,955,236 $ 4,859,995
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............:$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 19,292,349 8,441,648 263,042 170,965 592 4,014,194 717,267 279 2,199,877 2,290,117
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 15 $ - $ - $ - $ - $ - $ 15 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 6,254,691 $ 2,679,653 $ 233,209 $ 56,630 $ 1,350 $ 1,196,801 $ 222,070 $ 1,081 $ 534,987 $ 1,314,301
>........................................
Substation-Direct(Accts.360-362) DA3602 360,178 - - - - - - - 64 -
Lines-Primary Demand ........ D20 ....... 7,212,691 3,090,082 268,929 65,304 1,557 1,380,109 256,083 1,246 616,928 1,515,605
Lines-Primary CustomerC20 3,699,849 3,028,886 109,939 175,062 483 230,631 1,700 - 764 115,139
.......................................�
Line Trans-Primary Demand .D50 1,622,698 695,201 60,503 14,692 350 310,494 57,613 280 138,795 340,978
Line Trans-Primary Customer C50 832,385 681,433 24,734 39,385 109 51,887 383 - 172 25,904
Line Trans-Secondary Direct DA368 434,562 - - - - - 172,327 - 232,911
......................................... _
Line Trans-Secondary Demand D60 4,718,921 2,299,279 200,105 48,592 1,158 1,026,916 - 927 1,671 1,127,737
Line Trans-Secondary Customer : CBO : 2,420,635 1,982,974 71,975 114,611 316 150,991 - - 4 75,380
.........................................
Lines-Secondary Direct DA3647 457,308 - - - - - 126,746 5,028 254,214 -
Lines-Secondary Demand : D30 : 348,931 223,405 19,443 4,721 113 99,779 90 162
......................................... - _
Lines-Secondary Customer C30 178,989 146,627 5,322 8,475 23 11,165 - - 0 5,574
Services .... CW369 .... 897,530 710,450 25,661 45,098 121 71,429 2,508 - 3,966 38,275
Meters CW370 1,567,320 912,124 43,027 88,425 232 285,967 41,940 3 31,213 151,823
Street Lights DA373 81,179 - - - - - 125 - 2 -
.......................................i
Installations on Customer Premises .DA371 $ 64,636 $ - $ - $ - $ - $ - $ 62 $ 64,542 $ 32 $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 102,351,864 $ 47,823,224 $ 2,219,618 $ 1,246,655 $ 8,125 $ 18,761,721 $ 3,388,856 $ 77,960 $ 9,865,808 $ 13,871,772
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 17 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
PROGRAMSTABLE 9-DEFERRED
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 18,332,793 $ 9,992 $ 850 $ 1,888 $ 437,858 $ 127,159 $ 110,027 $ 108,073 $ - $ 92,612
Demand-Peak 1010P 9,875,076 5,382 458 1,017 235,855 68,495 59,267 58,214 - 49,886
Demand-Baseload Non-Summer D10BNS 23,699,128 21,051 44,616 4,698 854,328 224,373 343,826 199,794 - 158,829
.........................................
Demand-Baseload Total D10B :$ 42,031,921 $ 31,043 $ 45,466 $ 6,586 $ 1,292,186 $ 351,532 $ 453,853 $ 307,867 $ - $ 251,440
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual ................E10...............:$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 19,292,349 13,340 4,380 2,596 560,372 153,665 202,231 132,654 - 125,128
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 15 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 6,254,691 $ 3,196 $ 10,567 $ 847 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 360,178 - - - 235,866 19,198 - 37,755 - 67,295
Lines-Primary Demand D20 7,212,691 3,685 12,186 977 - - - - - -
.......................................
Lines-Primary CustomerC20 3,699,849 10,824 21,415 5,007 - - - - -.......................................�
Line Trans-Primary Demand .D50 1,622,698 829 2,742 220 - - - - - -
Line Trans-Primary Customer C50 832,385 2,435 4,818 1,126 - - - - - -
LineTrans-Secondary Direct DA388 434,562 - - - - 25,600 - 3,724
......................................... - -
LineTrans-Secondary Demand D60 4,718,921 2,742 9,067 727 - - - - - -
LineTrans-Secondary Customer : C60 : 2,420,635 7,086 14,020 3,278
......................................... - - - - - -
Lines-Secondary Direct DA3647 457,308 - - - - 71,111 - 209 - -
Lines-Secondary Demand : D30 : 348,931 266 881 71 - -
......................................... - - - -
Lines-Secondary Customer C30 178,989 524 1,037 242 - - - - - -
Services CW369 897,530 - - - - 22 - - - -
.......................................
Meters CW370 1,567,320 23 3,550 1,532 4,954 1,062 484 406 - 555
Street Lights DA373 81,179 - 81,052 - - - - - - -
.......................................i
Installations on Customer Premises .DA371 $ 64,636 $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 102,351,884 E 81,376 $ 211,639 E 24,226 $ 2,329,233 E 690,685 $ 715,835 $ 540,827 $ - E 494,304:
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 18 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TABLE r-SUBSIDIARY RATE BASE 1— 0
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Demand-Peak D10P
........................................ - - - - - - -
Demand-Baseload Non-Summer D10BNS - - - - - - - - - -
Demand-Baseload Total D10B :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ 15,405,555 $ 4,855,160 $ 170,686 $ 120,881 $ 735 $ 3,094,590 $ 608,354 $ 1,664 $ 1,890,018 $ 3,614,343
i........................................
Energy-Non-Summer E10NS 24,043,597 9,925,858 381,403 238,901 1,218 5,621,590 1,031,093 3,272 3,618,900 915,551
Energy-Annual E70 $ 39,449,152 $ 14,781,018 $ 552,089 $ 359,782 $ 1,953 $ 8,716,180 $ 1,639,446 $ 4,936 $ 5,508,918 $ 4,529,894
.........................................
TRANSMISSION
.........................................
Demand-Power Supply D71
........................................
Demand-Transmission D13 - - - - - - - - - -
.......................................:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
DISTRIBUTION
.........................................
Substations-General D20 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 - - - - - - - - - -
Lines-Primary Demand .......................................D20 - - - - - - - - - -
Lines-Primary Customer C20 - - - - - - - - - -
Line Trans-Primary Demand D50 - - - - - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 i
................. - - - - - -
Line Trans-Secondary Direct DA368 - - - - - - - - - -
.......................................:
Line Trans-Secondary Demand .D60
................. - - - - -
Line Trans-Secondary Customer C60 - - - - - - - - - -
.......................................:
Lines-Secondary Direct .DA3647
.................... - - - - -
Lines-Secondary Demand D30 - - - - - - - - - -
........................................
Lines-Secondary Customer .C30 - - - - - - - - - -
.................
Services CW369 - - - - - - - - - -
.......................................
Meters CW370 - - - - - - - - - -
Street Lights .... DA373. ..... - - - - - - - - - -
.... .............. ... ....:
Installations on Customer Premises DA371 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 39,449,152 E 14,781,018 $ 552,089 E 359,782 $ 1,953 E 6,716,180 $ 1,639,44B E 4,936 $ 5,508,918 E 4,529,894
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 19 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TABLE r-SUBSIDIARY RATE BASE .1111116
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Demand-Peak 1010P
........................................ - - - - - - - - - -
Demand-Baseload Non-Summer D10BNS - - - - - - - - - -
Demand-Baseload Total D10B :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ 15,405,555 $ 12,395 $ 16,624 $ 2,551 $ 438,371 $ 165,514 $ 154,270 $ 135,894 $ - $ 123,506
i........................................
Energy-Non-Summer E10NS 24,043,597 24,515 35,592 5,250 956,521 352,931 433,432 249,080 - 248,489
Energy-Annual E10 $ 39,449,152 $ 36,911 $ 52,217 $ 7,801 $ 1,394,892 $ 518,445 $ 587,702 $ 384,974 $ - $ 371,995
.........................................
TRANSMISSION
.........................................
Demand-Power Supply D71
........................................
Demand-Transmission D13 - - - - - - - - - -
.......................................:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 - - - - - - - - - -
Lines-Primary Demand .......................................D20 - - - - - - - - - -
Lines-Primary Customer C20 - - - - - - - - - -
Line Trans-Primary Demand D50 - - - - - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 i
................. - - - - - - - - - -
Line Trans-Secondary Direct DA368 - - - - - - - - - -
.......................................:
Line Trans-Secondary Demand .D60
................. - - - - - - - - - -
Line Trans-Secondary Customer C60 - - - - - - - - - -
.......................................:
Lines-Secondary Direct .DA3647
.................... - - - - - - - - - -
Lines-Secondary Demand D30 - - - - - - - - - -
........................................
Lines-Secondary Customer .C30 - - - - - - - - - -
.................
Services CW369 - - - - - - - - - -
.......................................
Meters CW370 - - - - - - - - - -
Street Lights .... DA373. ..... - - - - - - - - - -
.... .............. ... ....:
Installations on Customer Premises DA371 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 39,449,152 $ 36,911 $ 52,217 $ 7,801 $ 1,394,892 $ 518,445 $ 587,702 $ 384,974 $ - $ 371,995 i
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 20 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TABLE 11-PLANT HELD FOR FUTURE USE 1— 0
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ - $ 0 $ 0
Demand-Peak D10P
........................................ - - - - - - - - -
Demand-Baseload Non-Summer D10BNS 0 0 0 0 0 0 0 0 0 0
Demand-Baseload Total D10B $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
.........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 5,522,407 2,416,409 75,295 48,938 169 1,149,057 205,317 80 629,712 655,543
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 7,252,373 $ 3,107,083 $ 270,408 $ 65,663 $ 1,565 $ 1,387,702 $ 257,492 $ 1,253 $ 620,322 $ 1,523,944
>........................................
Substation-Direct(Accts.360-362) DA3602 80,648 - - - - - - - 14 -
Lines-Primary Demand .......................................D20 - - - - - - - - - -
Lines-Primary Customer C20 - - - - - - - - - -
Line Trans-Primary Demand D50 - - - - - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 i
................. - - - - - - - - - -
Line Trans-Secondary Direct DA368 - - - - - - - - - -
.......................................:
Line Trans-Secondary Demand .D60
................. - - - - - - - - - -
Line Trans-Secondary Customer C60 - - - - - - - - - -
.......................................:
Lines-Secondary Direct .DA3647
.................... - - - - - - - - - -
Lines-Secondary Demand D30 - - - - - - - - - -
........................................
Lines-Secondary Customer .C30 - - - - - - - - - -
.................
Services CW369 - - - - - - - - - -
.......................................
Meters CW370 - - - - - - - - - -
Street Lights .... DA373. ..... - - - - - - - - - -
.... .............. ... ....:
Installations on Customer Premises DA371 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 12,855,428 $ 5,523,492 $ 345,704 $ 114,602 $ 1,734 $ 2,536,759 $ 462,809 $ 1,333 $ 1,250,048 $ 2,179,486
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 21 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TABLE 11-PLANT s FOR
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ - $ 0
Demand-Peak 1010P
........................................ - - - - - - - - -
Demand-Baseload Non-Summer D10BNS 0 0 0 0 0 0 0 0 - 0
Demand-Baseload Total D10B $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ - $ 0
.........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E10...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 5,522,407 3,819 1,254 743 160,406 43,986 57,888 37,972 - 35,818
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 7,252,373 $ 3,706 $ 12,253 $ 982 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 80,648 - - - 52,813 4,299 - 8,454 - 15,068
Lines-Primary Demand .......................................D20 - - - - - - - - - -
Lines-Primary Customer C20 - - - - - - - - - -
Line Trans-Primary Demand D50 - - - - - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 i
................. - - - - - - - - - -
Line Trans-Secondary Direct DA368 - - - - - - - - - -
.......................................:
Line Trans-Secondary Demand .D60
................. - - - - - - - - - -
Line Trans-Secondary Customer C60 - - - - - - - - - -
.......................................:
Lines-Secondary Direct .DA3647
.................... - - - - - - - - - -
Lines-Secondary Demand D30 - - - - - - - - - -
........................................
Lines-Secondary Customer .C30 - - - - - - - - - -
.................
Services CW369 - - - - - - - - - -
.......................................
Meters CW370 - - - - - - - - - -
Street Lights .... DA373. ..... - - - - - - - - - -
.... .............. ... ....:
Installations on Customer Premises DA371 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
........................................
Other Misc.(Inc.Facilities Charges) .DA454 - - - - - - - -
.............. -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 12,855,428 $ 7,524 $ 13,507 $ 1,725 $ 213,219 $ 48,285 $ 57,888 $ 46,426 $ - $ 50,886
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 22 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
• ■
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 637,582 $ 278,983 $ 10,070 $ 4,405 $ 16 $ 107,017 $ 18,582 $ - $ 57,773 $ 129,836
Demand-Peak D10P 60 26 1 0 0 10 2 - 5 12
Demand-Baseload Non-Summer D10BNS 824,213 368,257 15,589 7,644 35 180,732 33,662 156 114,561 39,186
.........................................
Demand-Baseload Total D10B :$ 1,461,795 $ 647,239 $ 25,658 $ 12,049 $ 51 $ 287,749 $ 52,244 $ 156 $ 172,334 $ 169,022
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ 38,608,328 $ 12,167,662 $ 427,762 $ 302,944 $ 1,842 $ 7,755,446 $ 1,524,614 $ 4,169 $ 4,736,631 $ 9,058,013
i........................................
Energy-Non-Summer E10NS 60,256,386 24,875,494 955,845 598,718 3,051 14,088,436 2,584,053 8,200 9,069,436 2,294,491
Energy-Annual E70 $ 98,864,714 $ 37,043,156 $ 1,383,607 $ 901,662 $ 4,893 $ 21,843,882 $ 4,108,666 $ 12,369 $ 13,806,066 $ 11,352,504
.........................................
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 66,041,485 28,897,414 900,445 585,246 2,025 13,741,373 2,455,346 957 7,530,610 7,839,520
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 0 $ - $ - $ - $ - $ - $ 0 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 371,389 $ 159,112 $ 13,847 $ 3,363 $ 80 $ 71,063 $ 13,186 $ 64 $ 31,766 $ 78,040
>........................................
Substation-Direct(Accts.360-362) DA3602 21,387 - - - - - - - 4 -
Lines-Primary Demand ........ D20 ....... 2,808,061 1,203,038 104,700 25,424 606 537,307 99,699 485 240,184 590,059
Lines-Primary CustomerC20 1,440,433 1,179,213 42,802 68,155 188 89,790 662 - 297 44,826
.......................................�
Line Trans-Primary Demand .D50 400,972 171,786 14,950 3,630 87 76,724 14,236 69 34,297 84,256
Line Trans-Primary Customer C50 205,684 168,384 6,112 9,732 27 12,821 95 - 42 6,401
Line Trans-Secondary Direct DA368 107,381 - - - - - 42,582 - 57,553
......................................... -
LineTrans-Secondary Demand D60 1,166,056 568,157 49,446 12,007 286 253,753 - 229 413 278,666
Line Trans-Secondary Customer : CBO : 598,144 489,997 17,785 28,321 78 37,310 - - 1 18,627
.........................................
Lines-Secondary Direct DA3647 121,887 - - - - - 33,782 1,340 67,756 -
Lines-Secondary Demand : D30 : 146,382 93,722 8,157 1,981 47 41,859 38 68
......................................... - _
Lines-Secondary Customer C30 75,089 61,512 2,233 3,555 10 4,684 - - 0 2,338
Services .... CW369 .... 221,782 175,554 6,341 11,144 30 17,650 620 - 980 9,458
Meters CW370 93,064 54,160 2,555 5,250 14 16,980 2,490 0 1,853 9,015
.......................................�
Street Lights .DA373 20,060 - - - - - 31 - 0 -
Installations on Customer Premises DA371 :$ 15,972 $ - $ - $ - $ - $ - $ 15 $ 15,948 $ 8 $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
Revenue .... R02 .... 6,752,488 6,110,243 53,164 185,839 156 190,757 1,287 7,874 42 107,380
.... ....................... ....�
Other Misc.(Inc.Facilities Charges) .DA454 11,106,803 - - - - - 3,675,132 79,245 6,123,986 -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 192,041,087 E 77,022,712 $ 2,631,803 E 1,857,359 $ 8,578 E 37,223,713 $ 10,500,075 E 118,776 $ 28,068,267 E 20,590,124
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 23 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
OTHER
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 637,582 $ 347 $ 30 $ 66 $ 15,228 $ 4,422 $ 3,827 $ 3,759 $ - $ 3,221
Demand-Peak 1010P 60 0 0 0 1 0 0 0 - 0
Demand-Baseload Non-Summer D10BNS 824,213 732 1,552 163 29,712 7,803 11,958 6,948 - 5,524
.........................................
Demand-Baseload Total D10B :$ 1,461,795 $ 1,080 $ 1,581 $ 229 $ 44,940 $ 12,226 $ 15,784 $ 10,707 $ - $ 8,745
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ 38,608,328 $ 31,064 $ 41,663 $ 6,393 $ 1,098,615 $ 414,800 $ 386,622 $ 340,567 $ - $ 309,522
i........................................
Energy-Non-Summer E10NS 60,256,386 61,438 89,199 13,158 2,397,167 884,491 1,086,236 624,227 - 622,746
Energy-Annual E10 $ 98,864,714 $ 92,503 $ 130,862 $ 19,550 $ 3,495,782 $ 1,299,291 $ 1,472,858 $ 964,794 $ - $ 932,268
.........................................
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 66,041,485 45,666 14,995 8,888 1,918,262 526,026 692,276 454,099 - 428,339
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 0 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 371,389 $ 190 $ 627 $ 50 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 21,387 - - - 14,005 1,140 - 2,242 - 3,996
Lines-Primary Demand D20 2,808,061 1,435 4,744 380 - - - - - -
.......................................
Lines-Primary CustomerC20 1,440,433 4,214 8,337 1,949 - - - - -.......................................�
Line Trans-Primary Demand .D50 400,972 205 677 54 - - - - - -
Line Trans-Primary Customer C50 205,684 602 1,191 278 - - - - - -
Line Trans-Secondary Direct DA368 107,381 - - - - 6,326 - 920
......................................... - -
LineTrans-Secondary Demand D60 1,166,056 678 2,241 180 - - - - - -
LineTrans-Secondary Customer : C60 : 598,144 1,751 3,464 810
......................................... - - - - - -
Lines-Secondary Direct DA3647 121,887 - - - - 18,953 - 56 - -
Lines-Secondary Demand : D30 : 146,382 112 370 30 - -
......................................... - - - -
Lines-Secondary Customer C30 75,089 220 435 102 - - - - - -
Services CW369 221,782 - - - - 6 - - - -
.......................................
Meters CW370 93,064 1 211 91 294 63 29 24 - 33
.......................................�
Street Lights ..........._DA373............. 20,060 - 20,028 - - - - - - -
Installations on Customer Premises DA371 :$ 15,972 $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
Revenue .... R02 .... 6,752,488 16,331 76,036 3,379 - - - - - -
.... ....................... ....�
Other Misc.(Inc.Facilities Charges) .DA454 11,106,803 - 703 - - 1,189,830 - 37,907 - -
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 192,041,087 $ 164,986 $ 266,503 $ 35,971 $ 5,473,284 $ 3,053,860 $ 2,180,947 $ 1,470,749 $ - $ 1,373,381:
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 24 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
OPERATION
On-Site Gen On-Site Gen Sec Sam Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 75,482,200 $ 33,028,288 $ 1,192,115 $ 521,525 $ 1,951 $ 12,669,618 $ 2,199,889 $ - $ 6,839,668 $ 15,371,068
Demand-Peak D10P 17,539,159 7,674,503 277,002 121,182 453 2,943,932 511,170 - 1,589,276 3,571,645
Demand-Baseload Non-Summer D10BNS 97,577,184 43,597,260 1,845,526 904,993 4,088 21,396,509 3,985,217 18,460 13,562,684 4,639,147
.........................................
Demand-Baseload Total 1310B $ 173,059,384 $ 76,625,548 $ 3,037,641 $ 1,426,518 $ 6,040 $ 34,066,127 $ 6,185,106 $ 18,460 $ 20,402,352 $ 20,010,215
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ 230,713,466 $ 72,710,830 $ 2,556,199 $ 1,810,314 $ 11,007 $ 46,344,556 $ 9,110,699 $ 24,913 $ 28,304,890 $ 54,128,364
i........................................
Energy-Non-Summer E10NS 360,076,707 148,649,570 5,711,884 3,577,785 18,235 84,188,881 15,441,635 49,002 54,196,621 13,711,291
Energy-Annual E70 $ 590,790,173 $ 221,360,400 $ 8,268,082 $ 5,388,099 $ 29,242 $ 130,533,437 $ 24,552,334 $ 73,916 $ 82,501,511 $ 67,839,655
.........................................
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 52,577,191 23,005,916 716,866 465,928 1,613 10,939,833 1,954,759 762 5,995,297 6,241,227
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 37 $ - $ - $ - $ - $ - $ 37 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 19,256,510 $ 8,249,930 $ 717,988 $ 174,349 $ 4,156 $ 3,684,628 $ 683,693 $ 3,327 $ 1,647,081 $ 4,046,377
>........................................
Substation-Direct(Accts.360-362) DA3602 1,116,367 - - - - - - - 200 -
Lines-Primary Demand ........ D20 ....... 59,394,608 25,446,011 2,214,556 537,760 12,818 11,364,835 2,108,777 10,261 5,080,242 12,480,610
Lines-Primary CustomerC20 30,467,278 24,942,078 905,316 1,441,589 3,976 1,899,187 14,003 - 6,288 948,135
.......................................
Line Trans-Primary Demand .D50 2,003,878 858,507 74,716 18,143 432 383,431 71,147 346 171,399 421,076
Line Trans-Primary Customer C50 1,027,916 841,505 30,544 48,637 134 64,075 472 - 212 31,989
Line Trans-Secondary Direct DA368 536,643 - - - - - 212,808 - 287,623
......................................... -
LineTrans-Secondary Demand D60 5,827,416 2,839,389 247,111 60,006 1,430 1,268,143 - 1,145 2,063 1,392,647
Line Trans-Secondary CustomerCBO 2,989,253 2,448,783 88,883 141,533 390 186,460 - - 5 93,087
.........................................
Lines-Secondary Direct DA3647 1,797,102 - - - - - 498,081 19,759 998,995 -
Lines-Secondary Demand D30 3,668,966 2,349,079 204,439 49,644 1,183 1,049,158 947 1,707
......................................... - _
Lines-Secondary Customer C30 1,882,047 1,541,764 55,961 89,110 246 117,396 - - 3 58,608
Services .... CW369 .... 1,100,342 870,987 31,459 55,289 148 87,570 3,075 - 4,862 46,924
Meters CW370 20,309,114 11,819,176 557,537 1,145,796 3,005 3,705,516 543,456 40 404,450 1,967,307
.......................................
Street Lights DA373 412,710 - - - - - 638 - 9 -
.......................................
Installations on Customer Premises(Inc.Misc.Distribution) .CWINSTAL i$ 3,251,033 $ 2,261,369 $ 82,080 $ 130,701 $ 360 $ 172,189 $ 1,294 $ 488,685 $ 583 $ 85,962
.............................
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ 3,781,597 $ 2,965,174 $ 96,935 $ 192,329 $ 478 $ 237,801 $ 89,539 $ - $ 40,346 $ 150,040
i........................................
Customer Records CW903 35,404,201 28,842,583 1,046,891 1,667,028 4,598 2,196,186 133,458 - 60,136 1,096,407
Uncollectibles CW904 4,304,020 3,903,660 6,464 134,784 - 177,079 1,331 844 (511) 80,369
.........................................
Other Customer Accounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
.........................................
CUSTOMER INFORMATION
.........................................
Customer Assistance .C10 $ 25,887,377 $ 21,192,279 $ 769,210 $ 1,224,860 $ 3,378 $ 1,613,662 $ 12,129 $ - $ 5,465 $ 805,592
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - -Intervenor Funding ......INTFUND...... 147,559 58,671 2,130 2,341 6 - - - - 84,411
.... ......llxi..... ....;
Substation CIAC C IAC..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 1,058,531,882 $ 470,097,314 $ 19,431,811 $ 14,515,626 $ 74,086 $ 206,690,647 $ 37,577,305 $ 618,491 $ 119,199,593 $ 121,452,283
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 25 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
OPERATION
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 75,482,200 $ 41,139 $ 3,500 $ 7,775 $ 1,802,809 $ 523,555 $ 453,017 $ 444,971 $ - $ 381,313
Demand-Peak 1010P 17,539,159 9,559 813 1,807 418,903 121,654 105,264 103,394 - 88,602
Demand-Baseload Non-Summer D10BNS 97,577,184 86,673 183,699 19,342 3,517,551 923,819 1,415,646 822,619 - 653,951
.........................................
Demand-Baseload Total 1310B :$ 173,059,384 $ 127,812 $ 187,199 $ 27,117 $ 5,320,360 $ 1,447,374 $ 1,868,663 $ 1,267,590 $ - $ 1,035,263
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ 230,713,466 $ 185,632 $ 248,968 $ 38,200 $ 6,565,040 $ 2,478,739 $ 2,310,351 $ 2,035,140 $ - $ 1,849,623
i........................................
Energy-Non-Summer E10NS 360,076,707 367,140 533,032 78,626 14,324,854 5,285,490 6,491,070 3,730,220 - 3,721,371
Energy-Annual E10 $ 590,790,173 $ 552,773 $ 782,000 $ 116,826 $ 20,889,894 $ 7,764,229 $ 8,801,421 $ 5,765,360 $ - $ 5,570,994
.........................................
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 52,577,191 36,355 11,938 7,076 1,527,174 418,782 551,137 361,519 - 341,011
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 37 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 19,256,510 $ 9,839 $ 32,534 $ 2,608 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 1,116,367 - - - 731,063 59,504 - 117,020 - 208,579
Lines-Primary Demand D20 59,394,608 30,348 100,348 8,043 - - - - - -
.......................................
Lines-Primary CustomerC20 30,467,278 89,132 176,345 41,230 - - - - -.......................................
Line Trans-Primary Demand .D50 2,003,878 1,024 3,386 271 - - - - - -
Line Trans-Primary Customer C50 1,027,916 3,007 5,950 1,391 - - - - - -
LineTrans-Secondary Direct DA388 536,643 - - - - 31,614 - 4,599
......................................... - -
LineTrans-Secondary Demand D60 5,827,416 3,386 11,197 897 - - - - - -
LineTrans-Secondary Customer : C60 : 2,989,253 8,751 17,313 4,048
......................................... - - - - - -
Lines-Secondary Direct DA3647 1,797,102 - - - - 279,447 - 821 - -
Lines-Secondary Demand : D30 : 3,668,966 2,802 9,264 743 - -
......................................... - - - -
Lines-Secondary Customer C30 1,882,047 5,510 10,901 2,549 - - - - - -
Services CW369 1,100,342 - - - - 27 - - - -
.......................................
Meters CW370 20,309,114 299 46,000 19,850 64,199 13,757 6,278 5,257 - 7,192
.......................................
Street Lights DA373 412,710 - 412,064 - - - - - - -
.......................................
Installations on Customer Premises(Inc.Misc.Distribution) .CWINSTAL :$ 3,251,033 $ 8,081 $ 15,988 $ 3,738 $ - $ - $ - $ - $ - $ -
.............................
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$ 3,781,597 $ - $ 7,450 $ - $ 301 $ 301 $ 301 $ 301 $ - $ 301
i........................................
Customer Records CW903 35,404,201 103,071 203,922 47,678 449 449 449 449 - 449
Uncollectibles : CW904 : 4,304,020 -
......................................... - - - -
Other Customer Accounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
. -
........................................
CUSTOMER INFORMATION
.........................................
Customer Assistance .C10 $ 25,887,377 $ 75,732 $ 149,833 $ 35,032 $ 41 $ 41 $ 41 $ 41 $ - $ 41
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - - -
Intervenor Funding ......INTFUND...... 147,559 - - - - - - - - -
.... ......llxi..... ....;
Substation CIAC C IAC..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 1,058,531,882 $ 1,067,482 $ 2,184,443 $ 320,904 $ 28,952,384 $ 10,137,178 $ 11,333,554 $ 7,626,351 $ - $ 7,252,433:
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 26 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
DEPRECIATION
On-Site Gen On-Site Gen Sec Sam Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 35,830,947 $ 15,678,330 $ 565,890 $ 247,565 $ 926 $ 6,014,192 $ 1,044,274 $ - $ 3,246,749 $ 7,296,554
Demand-Peak D10P 8,331,758 3,645,677 131,586 57,566 215 1,398,478 242,825 - 754,966 1,696,665
Demand-Baseload Non-Summer D10BNS 46,319,303 20,695,357 876,060 429,595 1,941 10,156,794 1,891,758 8,763 6,438,125 2,202,175
.........................................
Demand-Baseload Total D10B :$ 82,150,250 $ 36,373,687 $ 1,441,950 $ 677,160 $ 2,867 $ 16,170,986 $ 2,936,032 $ 8,763 $ 9,684,874 $ 9,498,729
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............:$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 33,570,065 14,689,071 457,712 297,491 1,030 6,984,985 1,248,096 486 3,827,943 3,984,968
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 21 $ - $ - $ - $ - $ - $ 21 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 10,000,359 $ 4,284,383 $ 372,868 $ 90,543 $ 2,158 $ 1,913,514 $ 355,058 $ 1,728 $ 855,368 $ 2,101,379
>........................................
Substation-Direct(Accts.360-362) DA3602 220,285 - - - - - - - 39 -
Lines-Primary Demand ........ D20 ....... 14,593,638 6,252,249 544,131 132,131 3,149 2,792,413 518,140 2,521 1,248,248 3,066,566
Lines-Primary CustomerC20 7,486,006 6,128,429 222,442 354,208 977 466,642 3,441 - 1,545 232,963
.......................................�
Line Trans-Primary Demand .D50 2,944,241 1,261,380 109,777 26,657 635 563,364 104,534 509 251,832 618,674
Line Trans-Primary Customer C50 1,510,289 1,236,400 44,877 71,461 197 94,144 694 - 312 47,000
Line Trans-Secondary Direct DA368 788,474 - - - - - 312,672 - 422,596
......................................... _
Line Trans-Secondary Demand D60 8,562,058 4,171,834 363,073 88,165 2,101 1,863,247 - 1,682 3,031 2,046,177
Line Trans-Secondary Customer : CBO : 4,392,025 3,597,928 130,593 207,951 574 273,960 - - 7 136,770
.........................................
Lines-Secondary Direct DA3647 975,807 - - - - - 270,453 10,729 542,444 -
Lines-Secondary Demand : D30 : 696,680 446,054 38,820 9,427 225 199,219 180 324
......................................... - _
Lines-Secondary Customer C30 357,371 292,757 10,626 16,921 47 22,292 - - 1 11,129
Services .... CW369 .... 1,419,971 1,123,993 40,597 71,349 191 113,007 3,968 - 6,275 60,555
Meters CW370 6,769,142 3,939,398 185,830 381,900 1,002 1,235,069 181,137 13 134,805 655,714
.......................................�
Street Lights DA373 236,270 - - - - - 365 - 5 -
.
Installations on Customer Premises(Inc.Misc.Distribution) .CWINSTAL $ 232,010 $ 161,382 $ 5,858 $ 9,327 $ 26 $ 12,288 $ 92 $ 34,875 $ 42 $ 6,135
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - - -
.......................................
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 185,236,719 E 87,604,622 $ 4,100,741 E 2,492,257 $ 15,393 E 34,103,610 $ 6,177,528 $ 61,486 $ 17,734,656 E 24,163,424
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 27 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
DEPRECIATION
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 35,830,947 $ 19,529 $ 1,661 $ 3,691 $ 855,782 $ 248,528 $ 215,044 $ 211,225 $ - $ 181,007
Demand-Peak 1010P 8,331,758 4,541 386 858 198,995 57,790 50,004 49,116 - 42,089
Demand-Baseload Non-Summer D10BNS 46,319,303 41,143 87,201 9,181 1,669,760 438,531 671,999 390,492 - 310,427
.........................................
Demand-Baseload Total D10B :$ 82,150,250 $ 60,672 $ 88,862 $ 12,872 $ 2,525,543 $ 687,060 $ 887,043 $ 601,717 $ - $ 491,433
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E10...............:$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 33,570,065 23,213 7,622 4,518 975,087 267,388 351,896 230,827 - 217,732
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 21 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 10,000,359 $ 5,110 $ 16,896 $ 1,354 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 220,285 - - - 144,256 11,742 - 23,091 - 41,157
Lines-Primary Demand D20 14,593,638 7,457 24,656 1,976 - - - - - -
.......................................
Lines-Primary CustomerC20 7,486,006 21,900 43,329 10,131 - - - - -.......................................�
Line Trans-Primary Demand .D50 2,944,241 1,504 4,974 399 - - - - - -
Line Trans-Primary Customer C50 1,510,289 4,418 8,742 2,044 - - - - - -
Line Trans-Secondary Direct DA368 788,474 - - - - 46,449 - 6,757
......................................... - -
LineTrans-Secondary Demand D60 8,562,058 4,976 16,452 1,319 - - - - - -
LineTrans-Secondary Customer : C60 : 4,392,025 12,857 25,438 5,948
......................................... - - - - - -
Lines-Secondary Direct DA3647 975,807 - - - - 151,737 - 446 - -
Lines-Secondary Demand : D30 : 696,680 532 1,759 141 - -
......................................... - - - -
Lines-Secondary Customer C30 357,371 1,046 2,070 484 - - - - - -
Services CW369 1,419,971 - - - - 35 - - - -
.......................................
Meters CW370 6,769,142 100 15,332 6,616 21,398 4,585 2,092 1,752 - 2,397
.......................................�
Street Lights DA373 236,270 - 235,900 - - - - - - -
.
Installations on Customer Premises(Inc.Misc.Distribution) .CWINSTAL $ 232,010 $ 577 $ 1,141 $ 267 $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - - -
.......................................
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 185,236,719 $ 148,902 $ 493,559 $ 48,926 $ 3,865,278 $ 1,226,786 $ 1,291,036 $ 913,705 $ - $ 794,810:
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 28 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
AMORTIZATION OF
On-Site Gen On-Site Gen Sec Sam Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 3,720,072 $ 1,627,769 $ 58,752 $ 25,703 $ 96 $ 624,411 $ 108,420 $ - $ 337,087 $ 757,549
Demand-Peak D10P 56,913 24,903 899 393 1 9,553 1,659 - 5,157 11,590
Demand-Baseload Non-Summer D10BNS 4,809,003 2,148,651 90,955 44,602 201 1,054,508 196,408 910 668,425 228,636
.........................................
Demand-Baseload Total D10B :$ 8,529,074 $ 3,776,420 $ 149,707 $ 70,305 $ 298 $ 1,678,918 $ 304,827 $ 910 $ 1,005,511 $ 986,185
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 393,744 172,288 5,369 3,489 12 81,927 14,639 6 44,898 46,740
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 0 $ - $ - $ - $ - $ - $ 0 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 127,654 $ 54,690 $ 4,760 $ 1,156 $ 28 $ 24,426 $ 4,532 $ 22 $ 10,919 $ 26,824
>........................................
Substation-Direct(Accts.360-362) DA3602 7,351 - - - - - - - 1 -
Lines-Primary Demand ........ D20 ....... 147,206 63,067 5,489 1,333 32 28,167 5,226 25 12,591 30,932
Lines-Primary CustomerC20 75,511 61,818 2,244 3,573 10 4,707 35 - 16 2,350
Line Trans-Primary Demand D50 33,118 14,189 1,235 300 7 6,337 1,176 6 2,833 6,959
:.... .................. ....:
Line Trans-Primary Customer .C50 16,988 13,908 505 804 2 1,059 8 - 4 529
Line Trans-Secondary Direct DA368 8,869 - - - - - 3,517 - 4,754 -
LineTrans-Secondary Demand : D60 : 96,310 46,927 4,084 992 24 20,959 - 19 34 23,016
.........................................
Line Trans-Secondary Customer CBO 49,404 40,471 1,469 2,339 6 3,082 - - 0 1,538
Lines-Secondary Direct : DA3647 : 9,333 - - - - - 2,587 103 5,188 _
.........................................
Lines-Secondary Demand D30 7,121 4,560 397 96 2 2,036 - 2 3 -
Lines-Secondary CustomerC30 3,653 2,993 109 173 0 228 - - 0 114
.........................................
Services .CW369 18,318 14,500 524 920 2 1,458 51 - 81 781
Meters : CW370 : 31,988 18,616 878 1,805 5 5,836 856 0 637 3,099
.......................................
Street Lights DA373 1,657 - - - - - 3 - 0 -
Installations on Customer Premises(Inc.Misc.Distribution) CWINSTAL....... $ 1,319 $ 918 $ 33 $ 53 $ 0 $ 70 $ 1 $ 198 $ 0 $ 35
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
.......................................
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 9,615,533 $ 4,310,265 $ 177,700 $ 87,731 $ 430 $ 1,868,763 $ 339,117 $ 1,290 $ 1,092,627 $ 1,140,692
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 29 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
AMORTIZATION OF •TERM PLANT .1111116
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 3,720,072 $ 2,028 $ 172 $ 383 $ 88,850 $ 25,803 $ 22,327 $ 21,930 $ - $ 18,793
Demand-Peak 1010P 56,913 31 3 6 1,359 395 342 336 - 288
Demand-Baseload Non-Summer D10BNS 4,809,003 4,272 9,053 953 173,359 45,530 69,769 40,542 - 32,229
.........................................
Demand-Baseload Total D10B :$ 8,529,074 $ 6,299 $ 9,226 $ 1,336 $ 262,209 $ 71,333 $ 92,095 $ 62,472 $ - $ 51,022
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E10...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 393,744 272 89 53 11,437 3,136 4,127 2,707 - 2,554
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 0 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 127,654 $ 65 $ 216 $ 17 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 7,351 - - - 4,814 392 - 771 - 1,373
Lines-Primary Demand ........ D20 ....... 147,206 75 249 20 - - - - - -
Lines-Primary CustomerC20 75,511 221 437 102 - - - - - -
Line Trans-Primary Demand D50 33,118 17 56 4 - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 16,988 50 98 23 - - - - - -
Line Trans-Secondary Direct DA368 8,869 - - - - 522 - 76 - -
LineTrans-Secondary Demand : D60 : 96,310 56 185 15 - -
......................................... - - - -
Line Trans-Secondary Customer C60 49,404 145 286 67 - - - - - -
Lines-Secondary Direct : DA3647 : 9,333 - - - - 1,451 - 4
......................................... - -
Lines-Secondary Demand D30 7,121 5 18 1 - - - - - -
Lines-Secondary Customer C30 3,653 11 21 5 -
......................................... - - - - -
Services .........._CW369............: 18,318 - - - - 0 - - - -
Meters .........._CW370............: 31,988 0 72 31 101 22 10 8 - 11
Street Lights DA373 1,657 - 1,654 - - - - - - -
Installations on Customer Premises(Inc.Misc.Distribution) CWINSTAL $ 1,319 $ 3 $ 6 $ 2 $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
.......................................
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 9,615,533 $ 7,251 $ 12,617 $ 1,683 $ 279,920 $ 77,251 $ 96,574 $ 66,374 $ - $ 55,248:
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 30 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TABLE 16-TAXES OTHER THAN INCOME
On-Site Gen On-Site Gen Sec Sam Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 1,802,254 $ 788,601 $ 28,464 $ 12,452 $ 47 $ 302,507 $ 52,526 $ - $ 163,308 $ 367,008
Demand-Peak D10P 306,242 134,000 4,837 2,116 8 51,402 8,925 - 27,749 62,363
Demand-Baseload Non-Summer D10BNS 2,329,805 1,040,952 44,065 21,608 98 510,875 95,153 441 323,830 110,767
.........................................
Demand-Baseload Total D10B $ 4,132,059 $ 1,829,553 $ 72,528 $ 34,060 $ 144 $ 813,381 $ 147,679 $ 441 $ 487,138 $ 477,775
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 2,949,046 1,290,398 40,209 26,134 90 613,613 109,642 43 336,275 350,069
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 2 $ - $ - $ - $ - $ - $ 2 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 573,324 $ 245,625 $ 21,377 $ 5,191 $ 124 $ 109,703 $ 20,356 $ 99 $ 49,039 $ 120,473
>........................................
Substation-Direct(Accts.360-362) DA3602 20,561 - - - - - - - 4 -
Lines-Primary Demand ........ D20 ....... 725,392 310,775 27,047 6,568 157 138,800 25,755 125 62,046 152,427
Lines-Primary CustomerC20 372,100 304,620 11,057 17,606 49 23,195 171 - 77 11,580
.......................................:
Line Trans-Primary Demand .D50 163,197 69,918 6,085 1,478 35 31,227 5,794 28 13,959 34,293
Line Trans-Primary Customer C50 83,714 68,533 2,488 3,961 11 5,218 38 - 17 2,605
Line Trans-Secondary Direct DA368 43,705 - - - - - 17,331 - 23,424
......................................... _
Line Trans-Secondary Demand D60 474,590 231,242 20,125 4,887 116 103,279 - 93 168 113,418
Line Trans-Secondary CustomerCBO 243,447 199,431 7,239 11,527 32 15,185 - - 0 7,581
.........................................
Lines-Secondary Direct DA3647 45,992 - - - - - 12,747 506 25,567 -
Lines-Secondary Demand D30 35,093 22,468 1,955 475 11 10,035 9 16
......................................... - _
Lines-Secondary Customer C30 18,001 14,747 535 852 2 1,123 - - 0 561
Services .... CW369 .... 90,266 71,451 2,581 4,536 12 7,184 252 - 399 3,849
Meters CW370 157,628 91,734 4,327 8,893 23 28,760 4,218 0 3,139 15,269
Street Lights DA373. 8,164 - - - - - 13 - 0 -
......................................
Installations on Customer Premises(Inc.Misc.Distribution) .CWINSTAL $ 6,501 $ 4,522 $ 164 $ 261 $ 1 $ 344 $ 3 $ 977 $ 1 $ 172
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ - $ (0) $ (0)
i........................................
Customer Records CW903 (0) (0) (0) (0) (0) (0) (0) - (0) (0)
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance ..............C10............... $ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ - $ (0) $ (0)
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U 1,927,446 708,302 23,431 17,455 66 424,729 82,141 242 273,946 220,815
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
.......................................
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 12,376,472 $ 5,597,319 $ 245,984 $ 145,999 $ 882 $ 2,377,179 $ 435,067 $ 2,563 $ 1,302,964 $ 1,573,249
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 31 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TABLE 16-TAXES OTHER THAN INCOME
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 1,802,254 $ 982 $ 84 $ 186 $ 43,045 $ 12,501 $ 10,816 $ 10,624 $ - $ 9,104
Demand-Peak 1010P 306,242 167 14 32 7,314 2,124 1,838 1,805 - 1,547
Demand-Baseload Non-Summer D10BNS 2,329,805 2,069 4,386 462 83,987 22,058 33,801 19,641 - 15,614
.........................................
Demand-Baseload Total D10B :$ 4,132,059 $ 3,052 $ 4,470 $ 647 $ 127,032 $ 34,558 $ 44,617 $ 30,266 $ - $ 24,719
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E10...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 2,949,046 2,039 670 397 85,659 23,489 30,913 20,278 - 19,127
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 2 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 573,324 $ 293 $ 969 $ 78 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 20,561 - - - 13,465 1,096 - 2,155 - 3,842
Lines-Primary Demand ........ D20 ....... 725,392 371 1,226 98 - - - - - -
Lines-Primary CustomerC20 372,100 1,089 2,154 504 - - - - -.......................................:
Line Trans-Primary Demand .D50 163,197 83 276 22 - - - - - -
Line Trans-Primary Customer C50 83,714 245 485 113 - - - - - -
Line Trans-Secondary Direct DA368 43,705 - - - - 2,575 - 375
......................................... - -
LineTrans-Secondary Demand D60 474,590 276 912 73 - - - - - -
LineTrans-Secondary Customer : C60 : 243,447 713 1,410 330
......................................... - - - - - -
Lines-Secondary Direct DA3647 45,992 - - - - 7,152 - 21 - -
Lines-Secondary Demand : D30 : 35,093 27 89 7 - -
......................................... - - - -
Lines-Secondary Customer C30 18,001 53 104 24 - - - - - -
Services CW369 90,266 - - - - 2 - - - -
.......................................
Meters CW370 157,628 2 357 154 498 107 49 41 - 56
Street Lights DA373. 8,164 - 8,152 - - - - - - -
......................................
Installations on Customer Premises(Inc.Misc.Distribution) .CWINSTAL $ 6,501 $ 16 $ 32 $ 7 $ - $ - $ - $ - $ - $ -
.....................
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$ (0) $ - $ (0) $ - $ (0) $ (0) $ (0) $ (0) $ - $ (0)
i........................................
Customer Records CW903 (0) (0) (0) (0) (0) (0) (0) (0) - (0)
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance ..............CEO...............:$ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ - $ (0)
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U 1,927,446 1,807 2,547 381 79,300 26,414 30,063 19,335 - 16,473
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
.......................................
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 12,376,472 $ 10,232 $ 23,864 $ 2,868 $ 313,268 $ 97,517 $ 107,480 $ 74,275 $ - $ 65,763:
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 32 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
REGULATORY
On-Site Gen On-Site Gen Sec Sam Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 2,581,670 $ 1,129,645 $ 40,773 $ 17,837 $ 67 $ 433,331 $ 75,241 $ - $ 233,933 $ 525,727
Demand-Peak D10P 884,985 387,238 13,977 6,115 23 148,544 25,792 - 80,191 180,217
Demand-Baseload Non-Summer D10BNS 3,337,370 1,491,129 63,121 30,953 140 731,811 136,304 631 463,876 158,670
.........................................
Demand-Baseload Total D10B :$ 5,919,040 $ 2,620,775 $ 103,895 $ 48,790 $ 207 $ 1,165,142 $ 211,545 $ 631 $ 697,809 $ 684,397
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............:$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 3,385,267 1,481,273 46,157 30,000 104 704,379 125,860 49 386,017 401,851
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) : DA3509 :$ 3 $ - $ - $ - $ - $ - $ 3 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 :$ 1,097,523 $ 470,204 $ 40,922 $ 9,937 $ 237 $ 210,005 $ 38,967 $ 190 $ 93,875 $ 230,623
>........................................
Substation-Direct(Accts.360-362) DA3602 63,201 - - - - - - - 11 -
Lines-Primary Demand ........ D20 ....... 1,265,625 542,223 47,189 11,459 273 242,170 44,935 219 108,254 265,946
Lines-Primary CustomerC20 649,220 531,485 19,291 30,718 85 40,469 298 - 134 20,204
.......................................�
Line Trans-Primary Demand .D50 284,738 121,988 10,617 2,578 61 54,483 10,109 49 24,355 59,832
Line Trans-Primary Customer C50 146,060 119,572 4,340 6,911 19 9,105 67 - 30 4,545
Line Trans-Secondary Direct DA368 76,253 - - - - - 30,239 - 40,869
......................................... -
LineTrans-Secondary Demand D60 828,038 403,459 35,113 8,526 203 180,195 - 163 293 197,886
Line Trans-Secondary Customer : CBO : 424,754 347,956 12,630 20,111 55 26,495 - - 1 13,227
.........................................
Lines-Secondary Direct DA3647 80,245 - - - - - 22,240 882 44,607 -
Lines-Secondary Demand : D30 : 61,228 39,201 3,412 828 20 17,508 16 28
......................................... - _
Lines-Secondary Customer C30 31,408 25,729 934 1,487 4 1,959 - - 0 978
Services .... CW369 .... 157,491 124,664 4,503 7,913 21 12,534 440 - 696 6,716
Meters CW370 275,021 160,052 7,550 15,516 41 50,179 7,359 1 5,477 26,641
.......................................�
Street Lights ..........._DA373............. 14,245 - - - - - 22 - 0 -
Installations on Customer Premises(Inc.Misc.Distribution) .CWINSTAL :$ 11,342 $ 7,889 $ 286 $ 456 $ 1 $ 601 $ 5 $ 1,705 $ 2 $ 300
.............................
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - - -
.......................................
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 15,655,686 E 7,383,708 $ 350,814 E 201,346 $ 1,354 E 2,863,768 $ 517,883 $ 3,904 $ 1,482,650 E 2,093,363
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 33 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
REGULATORY
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ 2,581,670 $ 1,407 $ 120 $ 266 $ 61,660 $ 17,907 $ 15,494 $ 15,219 $ - $ 13,042
Demand-Peak 1010P 884,985 482 41 91 21,137 6,138 5,311 5,217 - 4,471
Demand-Baseload Non-Summer D10BNS 3,337,370 2,964 6,283 662 120,309 31,597 48,418 28,136 - 22,367
.........................................
Demand-Baseload Total D10B $ 5,919,040 $ 4,371 $ 6,403 $ 927 $ 181,969 $ 49,504 $ 63,913 $ 43,355 $ - $ 35,408
i........................................
Energy-Power Supply : E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E10...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 3,385,267 2,341 769 456 98,330 26,964 35,486 23,277 - 21,957
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 3 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 1,097,523 $ 561 $ 1,854 $ 149 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 63,201 - - - 41,388 3,369 - 6,625 - 11,808
Lines-Primary Demand D20 1,265,625 647 2,138 171 - - - - - -
.......................................
Lines-Primary CustomerC20 649,220 1,899 3,758 879 - - - - -.......................................�
Line Trans-Primary Demand .D50 284,738 145 481 39 - - - - - -
Line Trans-Primary Customer C50 146,060 427 845 198 - - - - - -
Line Trans-Secondary Direct DA388 76,253 - - - - 4,492 - 653
......................................... - -
LineTrans-Secondary Demand D60 828,038 481 1,591 128 - - - - - -
LineTrans-Secondary Customer C60 424,754 1,243 2,460 575
......................................... - - - - - -
Lines-Secondary Direct DA3647 80,245 - - - - 12,478 - 37 - -
Lines-Secondary Demand D30 61,228 47 155 12 - -
......................................... - - - -
Lines-Secondary Customer C30 31,408 92 182 43 - - - - - -
Services CW369 157,491 - - - - 4 - - - -
.......................................
Meters CW370 275,021 4 623 269 869 186 85 71 - 97
.......................................�
Street Lights ..........._DA373............. 14,245 - 14,222 - - - - - - -
Installations on Customer Premises(Inc.Misc.Distribution) .CWINSTAL $ 11,342 $ 28 $ 56 $ 13 $ - $ - $ - $ - $ - $ -
.....................
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
.......................................
Revenue R02 - - - - - - - - - -
.......................................
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 15,655,686 E 12,770 $ 35,578 E 3,948 $ 343,693 E 103,135 $ 104,795 E 79,235 $ - E 73,741
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 34 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
PROVISIONS FORINCOME
On-Site Gen On-Site Gen Sec Sam Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ (2,320,609) $ (1,015,415) $ (36,650) $ (16,034) $ (60) $ (389,512) $ (67,633) $ - $ (210,277) $ (472,565)
Demand-Peak D10P (496,895) (217,423) (7,848) (3,433) (13) (83,403) (14,482) - (45,025) (101,187)
Demand-Baseload Non-Summer D10BNS 893,999,2......................................... ( ) (1,340,345) (56,738) (27,823) (126) (657,810) (122,521) (568) (416,968) (142,625)
Demand-Baseload Total D10B $ (5,320,502) $ (2,355,760) $ (93,389) $ (43,857) $ (186) $ (1,047,322) $ (190,154) $ (568) $ (627,246) $ (615,190)
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission ....... D13 ....... (3,437,698) (1,504,215) (46,871) (30,464) (105) (715,288) (127,810) (50) (391,995) (408,075)
:.... ................. ....:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) .......DA3509.......... $ (3) $ - $ - $ - $ - $ - $ (3) $ - $ - $ -
DISTRIBUTION
.........................................
Substations-General D20 $ (952,687) $ (408,153) $ (35,521) $ (8,626) $ (206) $ (182,291) $ (33,825) $ (165) $ (81,487) $ (200,188)
>........................................
Substation-Direct(Accts.360-362) DA3602 (18,690) - - - - - - - (3) -
Lines-Primary Demand ........ D20 ....... (898,646) (385,001) (33,506) (8,136) (194) (171,951) (31,906) (155) (76,865) (188,833)
Lines-Primary CustomerC20 (460,973) (377,376) (13,698) (21,811) (60) (28,735) (212) - (95) (14,345)
Line Trans-Primary Demand D50 (272,847) (116,894) (10,173) (2,470) (59) (52,208) (9,687) (47) (23,338) (57,333)
:.... .................. ....:
Line Trans-Primary Customer .C50 (139,961) (114,579) (4,159) (6,622) (18) (8,724) (64) - (29) (4,356)
Line Trans-Secondary Direct DA368 (77,434) - - - - - (30,707) - (41,502) -
LineTrans-Seconds Demand D60 790,573 385,204 33,524 8,141 194 172,042 - 155 280 188,933
Secondary ........................................ ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( )
Line Trans-Secondary Customer C60 (405,535) (332,213) (12,058) (19,201) (53) (25,296) - - (1) (12,629)
Lines-Secondary DirectDA3647 - - -(81,488) - - (22,585) (896) (45,298)
......................................... _
Lines-Secondary Demand D30 (11,608) (7,432) (647) (157) (4) (3,319) - (3) (5) -
Lines-Seconda Customer i C30 5,955 4,878 (177 282 (1) (371 - - 0 185
�' ........................................ ( ) ( ) ) ( ) ) () ( )
Services .CW369 (53,896) (42,662) (1,541) (2,708) (7) (4,289) (151) - (238) (2,298)
Meters i CW370 i (279,184) (162,475) (7,664) (15,751) (41) (50,939) (7,471) (1) (5,560) (27,044)
.......................................
Street Lights : DA373 (13,269) - - - - - (21) - (0) -
.......................................j
Installations on Customer Premises(Inc.Misc.Distribution) .CWINSTAL $ (11,397) $ (7,928) $ (288) $ (458) $ (1) $ (604) $ (5) $ (1,713) $ (2) $ (301)
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
.......................................
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Total $ 13,729,241 E 6,422,193 $ 301,064 E 172,118 $ 1,142 E 2,546,784 $ 4B9,080 $ 3,752 $ 1,338,970 E 1,820,898
i...............................................................................................................................................................................................(.......................)................(....................).....................1................l.....................5.................1...........................1...........)..................1....................1.....................I.................)..........................1...........)................5....................1.................1.....................).,
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 35 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
PROVISIONS FORDEFERRED INCOME
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ (2,320,609) $ (1,265) $ (108) $ (239) $ (55,425) $ (16,096) $ (13,927) $ (13,680) $ - $ (11,723)
Demand-Peak 1010P (496,895) (271) (23) (51) (11,868) (3,447) (2,982) (2,929) - (2,510)
Demand-Baseload Non-Summer D10BNS 893,2,999........................................ ( ) (2,665) (5,648) (595) (108,143) (28,402) (43,522) (25,290) - (20,105)
Demand-Baseload Total D10B $ (5,320,502) $ (3,929) $ (5,755) $ (834) $ (163,568) $ (44,498) $ (57,450) $ (38,971) $ - $ (31,828)
i........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E10...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission ....... D13 ....... (3,437,698) (2,377) (781) (463) (99,852) (27,382) (36,035) (23,637) - (22,297)
:.... ................. ....:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) .......DA3509.......... $ (3) $ - $ - $ - $ - $ - $ - $ - $ - $ -
DISTRIBUTION
.........................................
Substations-General D20 $ (952,687) $ (487) $ (1,610) $ (129) $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 (18,690) - - - (12,239) (996) - (1,959) - (3,492)
Lines-Primary Demand ........ D20 ....... (898,646) (459) (1,518) (122) - - - - - -
Lines-Primary Customer C20 (460,973) (1,349) (2,668) (624) - - - - - -
Line Trans-Primary Demand D50 (272,847) (139) (461) (37) - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 (139,961) (409) (810) (189) - - - - - -
Line Trans-Secondary Direct DA368 (77,434) - - - - (4,562) - (664) - -
LineTrans-Secondary Demand D60 (790,573) (459) (1,519) (122) -
......................................... - - - - -
LineTrans-Secondary Customer C60 (405,535) (1,187) (2,349) (549) - - - - - -
Lines-Secondary DirectDA3647 (81,488) - - - - (12,671) - (37)
......................................... - -
Lines-Secondary Demand D30 (11,608) (9) (29) (2) - - - - - -
Lines-Secondary Customer C30 (5,955) (17) (34) (8) -
......................................... - - - - -
Services CW369 (53,896) - - - - (1) - - - -
.
Meters i CW370 i (279,184) (4) (632) (273) (883) (189) (86) (72) - (99)
.......................................
Street Lights :..........._DA373.............j (13,269) - (13,248)
Installations on Customer Premises(Inc.Misc.Distribution) .CWINSTAL $ (11,397) $ (28) $ (56) $ (13) $ - $ - $ - $ - $ - $ -
.....................
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
.......................................
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
Total $ 13,729,241 E 11,126 $ 31,494 E 3,416 $ 288,410 E 93,745 $ 96,554 $ 68,269 $ - E 60,226
i...............................................................................................................................................................................................(.......................).......................5..............).......................L.............1..........................L...........)....................L................).......................L.............1........................1..............)........................(!..........)................................................................1...........D..
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 36 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TABLE 19-INVESTMENT TAX CREDIT ADJUSTMENT 1- 0
On-Site Gen On-Site Gen Sec Sam Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ 7,748,393 $ 3,390,417 $ 122,373 $ 53,536 $ 200 $ 1,300,561 $ 225,823 $ - $ 702,105 $ 1,577,870
Demand-Peak D10P 1,659,106 725,965 26,203 11,463 43 278,479 48,354 - 150,337 337,858
........................................
Demand-Baseload Non-Summer D10BNS 10,016,485 4,475,342 189,447 92,899 420 2,196,393 409,090 1,895 1,392,236 476,217
Demand-Baseload Total D10B $ 17,764,878 $ 7,865,759 $ 311,820 $ 146,435 $ 620 $ 3,496,953 $ 634,913 $ 1,895 $ 2,094,341 $ 2,054,087
.........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 11,478,292 5,022,494 156,501 101,718 352 2,388,309 426,750 166 1,308,852 1,362,542
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 9 $ - $ - $ - $ - $ - $ 9 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 3,180,972 $ 1,362,801 $ 118,604 $ 28,801 $ 686 $ 608,662 $ 112,939 $ 550 $ 272,080 $ 668,419
>........................................
Substation-Direct(Accts.360-362) DA3602 62,406 - - - - - - - 11 -
Lines-Primary Demand ........ D20 ....... 4,291,306 1,838,494 160,003 38,854 926 821,118 152,361 741 367,051 901,734
Lines-Primary CustomerC20 2,201,284 1,802,084 65,410 104,156 287 137,218 1,012 - 454 68,504
Line Trans-Primary Demand D50 965,450 413,621 35,997 8,741 208 184,734 34,278 167 82,579 202,870
:.... .................. ....:
Line Trans-Primary Customer .C50 495,241 405,430 14,716 23,433 65 30,871 228 - 102 15,412
Line Trans-Secondary Direct DA368 258,550 - - - - - 102,529 - 138,574 -
LineTrans-Secondary Demand D60 2,807,598 1,367,993 119,056 28,910 689 610,980 - 552 994 670,965
.........................................
Line Trans-Secondary Customer CBO 1,440,196 1,179,802 42,823 68,190 188 89,835 - - 2 44,848
Lines-Secondary DirectDA3647 272,083 - - - - - 75,410 2,992 151,249 -.........................................
Lines-Secondary Demand D30 207,602 132,919 11,568 2,809 67 59,365 - 54 97 -
Lines-Secondary CustomerC30 106,492 87,238 3,166 5,042 14 6,643 - - 0 3,316
.........................................
Services .CW369 534,000 422,693 15,267 26,832 72 42,498 1,492 - 2,360 22,772
Meters i CW370 i 932,502 542,683 25,600 52,610 138 170,140 24,953 2 18,571 90,330
.......................................
Street Lights DA373 48,299 - - - - - 75 - 1 -
Installations on Customer Premises(Inc.Misc.Distribution) CWINSTAL....... $ 38,456 $ 26,749 $ 971 $ 1,546 $ 4 $ 2,037 $ 15 $ 5,781 $ 7 $ 1,017
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
.......................................
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 48,744,722 $ 23,19B,726 $ 1,107,705 $ 649,539 $ 4,360 $ 8,927,842 $ 1,615,316 $ 12,898 $ 4,587,661 $ 6,444,674
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 37 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TABLE 19-INVESTMENT TAX CREDIT ADJUSTMENT .1111116
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ 7,748,393 $ 4,223 $ 359 $ 798 $ 185,062 $ 53,744 $ 46,503 $ 45,677 $ - $ 39,142
Demand-Peak 1010P 1,659,106 904 77 171 39,626 11,508 9,957 9,780 - 8,381
........................................
Demand-Baseload Non-Summer D10BNS 10,016,485 8,897 18,857 1,985 361,083 94,832 145,319 84,443 - 67,129
Demand-Baseload Total D10B $ 17,764,878 $ 13,120 $ 19,216 $ 2,784 $ 546,145 $ 148,576 $ 191,822 $ 130,121 $ - $ 106,272
.........................................
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual ................E10...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ _
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 11,478,292 7,937 2,606 1,545 333,402 91,426 120,321 78,924 - 74,447
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 9 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
DISTRIBUTION
.........................................
Substations-General D20 $ 3,180,972 $ 1,625 $ 5,374 $ 431 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 62,406 - - - 40,867 3,326 - 6,541 - 11,660
Lines-Primary Demand D20 4,291,306 2,193 7,250 581 - - - - - -
.......................................
Lines-Primary CustomerC20 2,201,284 6,440 12,741 2,979 - - - - - -
Line Trans-Primary Demand D50 965,450 493 1,631 131 - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 495,241 1,449 2,866 670 - - - - - -
LineTrans-Secondary Direct DA368 258,550 - - - - 15,231 - 2,216 - -
LineTrans-Secondary Demand D60 2,807,598 1,632 5,395 432
......................................... - - - - -
LineTrans-Secondary Customer C60 1,440,196 4,216 8,341 1,950 - - - - - -
Lines-Secondary DirectDA3647 272,083 - - - - 42,308 - 124
......................................... -
Lines-Secondary Demand D30 207,602 159 524 42 - - - - - -
Lines-Secondary Customer C30 106,492 312 617 144 -
......................................... - - - -
Services CW369 534,000 - - - - 13 - - - -
.
Meters i CW370 i 932,502 14 2,112 911 2,948 632 288 241 - 330
.......................................
Street Lights DA373 48,299 - 48,223 - - - - - - -
Installations on Customer Premises(Inc.Misc.Distribution) CWINSTAL $ 38,456 $ 96 $ 189 $ 44 $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
.......................................
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 48,744,722 $ 40,589 $ 117,164 $ 12,816 $ 962,988 $ 313,020 $ 322,388 $ 227,948 $ - $ 201,090
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 38 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TABLE r-CONSTRUCTION WORKPROGRESS
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Demand-Peak D10P
........................................ - - - - - - - - -
Demand-Baseload Non-Summer D10BNS - - - - - - - - - -
Demand-Baseload Total D10B :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual i................E70...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ -
TRANSMISSION
.........................................
Demand-Power Supply D71
........................................
Demand-Transmission D13 - - - - - - - - - -
.......................................:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
DISTRIBUTION
.........................................
Substations-General D20 $ $ - $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 - - - - - - - - - -
Lines-Primary Demand .......................................D20 - - - - - - - - - -
Lines-Primary Customer C20 - - - - - - - - - -
Line Trans-Primary Demand D50 - - - - - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 i
................. - - - - - - - - -
Line Trans-Secondary Direct DA368 - - - - - - - - - -
.......................................:
Line Trans-Secondary Demand .D60
................. - - - - - - - - -
Line Trans-Secondary Customer C60 - - - - - - - - - -
.......................................:
Lines-Secondary Direct .DA3647
.................... - - - - - - - - -
Lines-Secondary Demand D30 - - - - - - - - - -
........................................
Lines-Secondary Customer .C30 - - - - - - - - - -
.................
Services CW369 - - - - - - - - - -
.......................................
Meters CW370 - - - - - - - - - -
Street Lights DA373. - - - - - - - - - -
......................................
Installations on Customer Premises(Inc.Misc.Distribution) .CWINSTAL $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
.....................
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
.......................................I
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ .............................. ...............................,
i Total $ - $ - $ - $ - $ - $ - $ - $ -..._$... -....$...
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 39 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TABLE r-CONSTRUCTION WORKPROGRESS
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Demand-Peak 1010P
........................................ - - - - - - - - -
Demand-Baseload Non-Summer D10BNS - - - - - - - - - -
Demand-Baseload Total D10B :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
Energy-Power Supply E10-NOT USED
:.......................................:
Energy-Summer E10S $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
Energy-Non-Summer E10NS - - - - - - - - - -
Energy-Annual ................E10...............;$ - $ - $ - $ - $ - $ - $ - $ - $ - $
........................................ -
TRANSMISSION
.........................................
Demand-Power Supply D71
........................................
Demand-Transmission D13 - - - - - - - - - -
.......................................:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... -
DISTRIBUTION
.........................................
Substations-General D20 $ $ - $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 - - - - - - - - - -
Lines-Primary Demand .......................................D20 - - - - - - - - - -
Lines-Primary Customer C20 - - - - - - - - - -
Line Trans-Primary Demand D50 - - - - - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 i
................. - - - - - - - - -
Line Trans-Secondary Direct DA368 - - - - - - - - - -
.......................................:
Line Trans-Secondary Demand .D60
................. - - - - - - - - -
Line Trans-Secondary Customer C60 - - - - - - - - - -
.......................................:
Lines-Secondary Direct .DA3647
.................... - - - - - - - - -
Lines-Secondary Demand D30 - - - - - - - - - -
........................................
Lines-Secondary Customer .C30 - - - - - - - - - -
.................
Services CW369 - - - - - - - - - -
.......................................
Meters CW370 - - - - - - - - - -
Street Lights DA373. - - - - - - - - - -
......................................
Installations on Customer Premises(Inc.Misc.Distribution) .CWINSTAL $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
.....................
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $
i........................................
Customer Records CW903 - - - - - - - - - -
.......................................:
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 :$
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
.......................................
Intervenor Funding .INTFUND - - - - - - - - - -
.............
Substation CIAC CIAC
................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ .............................. ...........................
Total $ - $ - $ - $ - $ - $ - $ - $ - $ - $i -i
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 40 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
INCOMETABLE 21-STATE
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ (730,728) $ (286,167) $ (9,030) $ (4,334) $ (13) $ (133,038) $ (23,935) $ - $ (83,264) $ (137,985)
Demand-Peak D10P (178,145) (69,765) (2,201) (1,057) (3) (32,433) (5,835) - (20,299) (33,639)
Demand-Baseload Non-Summer D10BNS
......................................... (983,984) (377,739) (13,979) (7,521) (28) (224,675) (43,359) (106) (165,109) (41,645)
Demand-Baseload Total D10B $ (1,714,712) $ (663,906) $ (23,008) $ (11,856) $ (42) $ (357,714) $ (67,294) $ (106) $ (248,373) $ (179,630)
i........................................
Energy-Power Supply E10-NOT USED -
:.......................................:
Energy-Summer E10S $ (27,135) $ (7,410) $ (228) $ (177) $ (1) $ (5,724) $ (1,166) $ (2) $ (4,053) $ (5,715)
i........................................
Energy-Non-Summer E10NS (43,466) (15,149) (509) (350) (1) (10,398) (1,976) (3) (7,760) (1,448)
Energy-Annual ................E70...............:$ (70,601) $ (22,559) $ (737) $ (527) $ (2) $ (16,122) $ (3,142) $ (5) $ (11,813) $ (7,163)
........................................:
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission ....... D13 ....... (1,288,318) (492,847) (13,425) (9,574) (28) (284,030) (52,585) (11) (180,457) (138,528)
:.... ................. ....:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) .......DA3509.......... $ (1) $ - $ - $ - $ - $ - $ (1) $ - $ - $ -
DISTRIBUTION
.........................................
Substations-General D20 $ (445,294) $ (175,578) $ (13,358) $ (3,559) $ (71) $ (95,037) $ (18,272) $ (47) $ (49,252) $ (89,224)
>........................................
Substation-Direct(Accts.360-362) DA3602 (45,531) - - - - - - - (7) -
Lines-Primary Demand ........ D20 ....... (410,402) (161,820) (12,312) (3,280) (65) (87,590) (16,840) (43) (45,393) (82,232)
Lines-Primary Customer C20 (195,405) (158,615) (5,033) (8,794) (20) (14,637) (112) - (56) (6,247)
Line Trans-Primary Demand D50 (104,962) (41,386) (3,149) (839) (17) (22,402) (4,307) (11) (11,609) (21,031)
:.... .................. ....:
Line Trans-Primary Customer .C50 (49,976) (40,567) (1,287) (2,249) (5) (3,744) (29) - (14) (1,598)
Line Trans-Secondary Direct DA368 (35,366) - - - - - (12,920) - (19,539) -
LineTrans-Seconds Demand D60 294,593 136,854 10,412 2,774 55 (74,077 - 37 (140 69,545
Secondary ........................................ ( ) ( ) ( ) ( ) ( ) ) ( ) ) ( )
Line Trans-Secondary Customer C60 (145,278) (118,028) (3,745) (6,544) (15) (10,892) - - (0) (4,649)
Lines-Secondary DirectDA3647 (35,075) - - - - - (8,754) (184) (19,645)
......................................... _
Lines-Secondary Demand D30 (18,321) (11,141) (848) (226) (4) (6,031) - (3) If 1) -
Lines-Seconda Customer : C30 9,001 7,312 (232 405 1 675 - - (0) (288
�' ........................................ ( ) ( ) ) ( ) () ( ) )
Services .........._CW369............: (28,020) (21,847) (690) (1,330) (3) (2,662) (97) - (171) (1,219)
Meters .........._CW370............: (88,114) (48,645) (2,006) (4,524) (10) (18,483) (2,809) (0) (2,339) (8,389)
Street Lights :..........._DA373.............: (4,844) - - - - - (11) - (0) -
Installations on Customer Premises .DA371 $ (2,835) $ - $ - $ - $ - $ - $ (5) $ (2,827) $ (3) $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ - $ (0) $ (0)
i........................................
Customer Records CW903 (0) (0) (0) (0) (0) (0) (0) - (0) (0)
Uncollectibles CW904
......................................... (0) (0) (0) (0) - (0) (0) (0) 0 (0)
Other Customer Accounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
.........................................
CUSTOMER INFORMATION
.........................................
Customer Assistance ..............C10............... $ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ - $ (0) $ (0)
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
Other Misc. Inc.Facilities Charges) DA454
Substation CIAC CI AC 72,178 4,971 378 421 8 3,489 1,838 1 29,127 2,555
..................................................................................................................................................................................................................,..........................................................................................................................................................................................................................................................................................................................................................................,
Total $ 5,092,B15:E 2,165,899 $ 92,066 E 57,177 $ 332 E 1,023,039 $ 191,173 E 3,274 $ 579,997 E 640,827
i.................................................................................................................................................................................................L....................)................l....................l.......................L.............1.......................(..............).............................L.......1.................1.....................1.....................(.................)..........................1...........).....................(.................1.....................1.................).,
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 41 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
INCOMETABLE 21-STATE
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer .D10BS $ (730,728) $ (419) $ (26) $ (67) $ (26,045) $ (7,508) $ (7,133) $ (6,532) $ - $ (5,233)
Demand-Peak 1010P (178,145) (102) (6) (16) (6,350) (1,830) (1,739) (1,592) - (1,276)
Demand-Baseload Non-Summer D10BNS
........................................ (983,984) (884) (1,367) (166) (50,818) (13,248) (22,290) (12,075) - (8,974)
Demand-Baseload Total D10B $ (1,714,712) $ (1,303) $ (1,393) $ (232) $ (76,862) $ (20,756) $ (29,423) $ (18,607) $ - $ (14,206)
i........................................
Energy-Power Supply E10-NOT USED -
:.......................................:
Energy-Summer E10S $ (27,135) $ (22) $ (22) $ (4) $ (1,116) $ (418) $ (428) $ (351) $ - $ (299)
i........................................
Energy-Non-Summer E10NS (43,466) (44) (47) (8) (2,434) (892) (1,202) (644) -
.......................................i (601)
Energy-Annual E10 $ (70,601) $ (66) $ (68) $ (12) $ (3,550) $ (1,310) $ (1,630) $ (995) $ - $ (899)
l........................................
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission ....... D13 ....... (1,288,318) (916) (220) (150) (54,551) (14,849) (21,456) (13,121) - (11,570)
:.... ................. ....:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) .......DA3509.......... $ (1) $ - $ - $ - $ - $ - $ - $ - $ - $ -
DISTRIBUTION
.........................................
Substations-General D20 $ (445,294) $ (246) $ (595) $ (55) $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 (45,531) - - - (30,060) (2,429) - (4,889) - (8,146)
Lines-Primary Demand ........ D20 ....... (410,402) (227) (548) (51) - - - - - -
Lines-Primary Customer C20 (195,405) (667) (963) (259) - - - - - -
Line Trans-Primary Demand D50 (104,962) (58) (140) (13) - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 (49,976) (171) (246) (66) - - - - - -
LineTrans-Secondary Direct DA368 (35,366) - - - - (2,530) - (377) - -
LineTrans-Secondary Demand D60 (294,593) (192) (464) (43) -
......................................... - - - - -
LineTrans-Secondary Customer C60 (145,278) (496) (717) (193) - - - - - -
Lines-Secondary DirectDA3647 (35,075) - - - - (6,473) - (19)
......................................... - -
Lines-Secondary Demand D30 (18,321) (16) (38) (3) - - - - - -
Lines-Secondary Customer C30 (9,001) (31) (44) (12) -
......................................... - - - - -
Services .........._CW369............: (28,020) - - - - (1) - - - -
Meters .........._CW370............: (88,114) (1) (163) (81) (441) (94) (47) (37) - (47)
Street Lights .DA373 (4,844) - (4,833)
Installations on Customer Premises DA371 $ (2,835) $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ (0) $ - $ (0) $ - $ (0) $ (0) $ (0) $ (0) $ - $ (0)
i........................................
Customer Records CW903 (0) (0) (0) (0) (0) (0) (0) (0) - (0)
.......................................:
Uncollectibles CW904
(0)
.
Other Customer Accounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
. -
........................................
CUSTOMER INFORMATION
.........................................
Customer Assistance ..............C10............... $ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ (0) $ - $ (0)
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U :$
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
Other Misc. Inc.Facilities Charges) DA454
Substation CIAC CI AC 72,178 7 17 2 21,841 103 3,398 4,022
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
Total $ 5,092,B15 E 4,487 $ 10,423 E 1,185 $ 149,972 E 50,168 $ 54,295 $ 36,239 $ - E 32,723:
.................................................................................................................................................................................................(....................).........................(...........).......................(.............1..........................L...........)....................(................).......................5...............1........................(..............)........................(...........)................................................................1..............)..
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 42 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
INCOMETABLE 22-FEDERAL
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
PRODUCTION
.........................................
Demand-Baseload Summer D10BS i$ 4,419,767 $ 1,730,862 $ 54,615 $ 26,216 $ 82 $ 804,674 $ 144,768 $ - $ 503,619 $ 834,593
Demand-Peak D10P 1,077,499 421,968 13,315 6,391 20 196,172 35,293 - 122,778 203,466
........................................
Demand-Baseload Non-Summer D10BNS 5,951,567 2,284,734 84,550 45,493 171 1,358,937 262,254 644 998,650 251,889
Demand-Baseload Total D10B $ 10,371,334 $ 4,015,596 $ 139,165 $ 71,709 $ 252 $ 2,163,610 $ 407,022 $ 644 $ 1,502,269 $ 1,086,481
.........................................
Energy-Power Supply E10-NOT USED -
:.......................................:
Energy-Summer E10S $ 164,123 $ 44,819 $ 1,377 $ 1,070 $ 5 $ 34,621 $ 7,052 $ 10 $ 24,514 $ 34,569
i........................................
Energy-Non-Summer E10NS 262,901 91,628 3,078 2,115 9 62,892 11,952 20 46,938 8,757
Energy-Annual E70 $ 427,024 $ 136,447 $ 4,455 $ 3,186 $ 14 $ 97,513 $ 19,004 $ 30 $ 71,452 $ 43,325
.........................................
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 7,792,318 2,980,959 81,203 57,910 167 1,717,936 318,056 66 1,091,486 837,877
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 6 $ - $ - $ - $ - $ - $ 6 $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 2,693,334 $ 1,061,973 $ 80,798 $ 21,528 $ 427 $ 574,826 $ 110,514 $ 285 $ 297,899 $ 539,664
>........................................
Substation-Direct(Accts.360-362) DA3602 275,390 - - - - - - - 42 -
Lines-Primary Demand ........ D20 ....... 2,482,292 978,759 74,467 19,841 393 529,784 101,855 263 274,556 497,377
Lines-Primary CustomerC20 1,181,893 959,376 30,442 53,189 122 88,533 676 - 340 37,785
Line Trans-Primary Demand D50 634,857 250,322 19,045 5,074 101 135,495 26,050 67 70,219 127,206
:.... .................. ....:
Line Trans-Primary Customer .C50 302,274 245,364 7,786 13,603 31 22,643 173 - 87 9,664
Line Trans-Secondary Direct DA368 213,909 - - - - - 78,148 - 118,182 -
LineTrans-Secondary Demand D60 1,781,827 827,755 62,978 16,780 333 448,049 - 222 845 420,641
.........................................
Line Trans-Secondary Customer CBO 878,707 713,853 22,652 39,578 91 65,878 - - 2 28,116
Lines-Secondary DirectDA3647 212,149 - - - - - 52,946 1,113 118,820 _
.........................................
Lines-Secondary Demand D30 110,814 67,387 5,127 1,366 27 36,476 - 18 69 -
Lines-Secondary CustomerC30 54,440 44,228 1,403 2,452 6 4,081 - - 0 1,742
.........................................
Services .CW369 169,479 132,138 4,172 8,046 18 16,101 586 - 1,036 7,376
Meters i CW370 i 532,950 294,224 12,133 27,360 60 111,794 16,988 1 14,146 50,741
.......................................
Street Lights DA373 29,302 - - - - - 66 - 1 -
Installations on Customer Premises DA371 $ 17,150 $ - $ - $ - $ - $ - $ 31 $ 17,101 $ 18 $
......................................... _
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ - $ 0 $ 0
i........................................
Customer Records CW903 0 0 0 0 0 0 0 - 0 0
Uncollectibles CW904 0 0 0 0 - 0 0 0 (0) 0
.........................................
Other Customer Accounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
.........................................
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 i$ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ - $ 0 $ 0
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C70 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
Other Misc.(Inc.Facilities Charges) ......DA454...... 0 - - - - - 0 0 0 -
Substation CIAC CIAC (436,565) (30,066) (2,287) (2,547) (50) (21,101) (11,116) (8) (176,170) (15,455)
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 30,802,383 $ 13,100,312 $ 556,855 $ 345,468 $ 2,010 $ 6,187,789 $ 1,156,299 $ 19,802 $ 3,508,077 $ 3,876,008
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 43 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
INCOMETABLE 22-FEDERAL
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
.........................................
Demand-Baseload Summer D10BS :$ 4,419,767 $ 2,537 $ 158 $ 403 $ 157,531 $ 45,411 $ 43,143 $ 39,507 $ - $ 31,648
Demand-Peak 1010P 1,077,499 618 38 98 38,405 11,071 10,518 9,631 - 7,716
........................................
Demand-Baseload Non-Summer D10BNS 5,951,567 5,345 8,271 1,003 307,367 80,129 134,820 73,036 - 54,277
Demand-Baseload Total D10B $ 10,371,334 $ 7,882 $ 8,428 $ 1,406 $ 464,898 $ 125,540 $ 177,963 $ 112,543 $ - $ 85,926
.........................................
Energy-Power Supply E10-NOT USED -
:.......................................:
Energy-Summer E10S $ 164,123 $ 135 $ 132 $ 23 $ 6,747 $ 2,529 $ 2,588 $ 2,125 $ - $ 1,806
i........................................
Energy-Non-Summer E10NS 262,901 266 282 48 14,723 5,392 7,271 3,895 - 3,633
Energy-Annual ................E10...............;$ 427,024 $ 401 $ 414 $ 71 $ 21,470 $ 7,921 $ 9,859 $ 6,021 $ - $ 5,439
........................................:
TRANSMISSION
.........................................
Demand-Power Supply D71 -
Demand-Transmission D13 7,792,318 5,543 1,329 907 329,948 89,811 129,777 79,361 - 69,981
........................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 :$ 6 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
DISTRIBUTION
.........................................
Substations-General D20 $ 2,693,334 $ 1,490 $ 3,598 $ 332 $ - $ - $ - $ - $ - $ -
>........................................
Substation-Direct(Accts.360-362) DA3602 275,390 - - - 181,816 14,690 - 29,570 - 49,272
Lines-Primary Demand ........ D20 ....... 2,482,292 1,374 3,316 306 - - - - - -
Lines-Primary CustomerC20 1,181,893 4,034 5,827 1,569 - - - - - -
Line Trans-Primary Demand D50 634,857 351 848 78 - - - - - -
:.... .................. ....:
Line Trans-Primary Customer .C50 302,274 1,032 1,490 401 - - - - - -
Line Trans-Secondary Direct DA388 213,909 - - - - 15,302 - 2,278 - -
LineTrans-Secondary Demand D60 1,781,827 1,162 2,804 259 - -
......................................... - - - -
LineTrans-Secondary Customer C60 878,707 3,002 4,336 1,168 - - - - - -
Lines-Secondary DirectDA3647 212,149 - - - - 39,153 - 118
......................................... - -
Lines-Secondary Demand D30 110,814 95 228 21 - - - - - -
Lines-Secondary Customer C30 54,440 186 269 72 -
......................................... - - - - -
Services .........._CW369............i 169,479 - - - - 7 - - - -
Meters .........._CW370............i 532,950 9 984 489 2,665 567 284 222 - 284
Street Lights DA373 29,302 - 29,234 - - - - - - -
Installations on Customer Premises DA371 $ 17,150 $ - $ - $ - $ - $ - $ - $ - $ - $
......................................... _
CUSTOMER ACCOUNTING
.........................................
Meter Reading CW902 $ 0 $ - $ 0 $ - $ 0 $ 0 $ 0 $ 0 $ - $ 0
i........................................
Customer Records CW903 0 0 0 0 0 0 0 0 - 0
Uncollectibles i CW904 i 0
Other Customer Accounting C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $
. -
........................................
CUSTOMER INFORMATION
.........................................
Customer Assistance C10 i$ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ - $ 0
........................................
Sales Expense C10 - - - - - - - - - -
Advertising C10 �
......................................... - - - - - -
Other Customer Information C10 :$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i........................................
MISCELLANEOUS
.........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
>........................................
Energy E99U - - - - - - - - - -
>.......................................:
Customer C10 - - - - - - - - - -
........................................
Revenue R02 - - - - - - - - - -
Other Misc.(Inc.Facilities Charges) ......DA454...... 0 - 0 - - 0 - 0 - -
SubstationClAC CIAC (436,565) (42) (101) (9) (132,105) (626) - (20,555)
..................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................,
i Total $ 30,802,383 E 27,137 $ 63,044 E 7,169 $ 907,096 E 303,436 $ 328,401 E 219,189 $ - E 194,292 i
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
FC Tables 1-22 Page 44 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
ALLOCATION FACTOR SUMMARY
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sam
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-PIT Sch 15 Sch 19-SIP/T Sch 24-S
PRODUCTION
........................................
Demand-Baseload Summer D10BS 0.4362 0.1908 0.0069 0.0030 0.0000 0.0732 0.0127 - 0.0395 0.0888
Demand-Peak i D10P i 1.0000 0.4376 0.0158 0.0069 0.0000 0.1678 0.0291 - 0.0906 0.2036
......................................:
Demand-Baseload Non-Summer D106NS 0.5638 0.2519 0.0107 0.0052 0.0000 0.1236 0.0230 0.0001 0.0784 0.0268
Demand-Baseload TotalD106 1.0000 0.4428 0.0176 0.0082 0.0000 0.1968 0.0357 0.0001 0.1179 0.1156
........................................
Energy-Power Supply I .E70-NOT.USED -
Energy-Summer ... El OS .. 0.3905 0.1231 0.0043 0.0031 0.0000 0.0784 0.0154 0.0000 0.0479 0.0916
Energy-Non-Summer ...E10NS... 0.6095 0.2516 0.0097 0.0061 0.0000 0.1425 0.0261 0.0001 0.0917 0.0232
Energy-Annual E10 1.0000 0.3747 0.0140 0.0091 0.0000 0.2209 0.0416 0.0001 0.1396 0.1148
........................................
TRANSMISSION
........................................
Demand-Power Supply D11 - - - - - - - - - -
Demand-Transmission i D13 i 1.0000 0.4376 0.0136 0.0089 0.0000 0.2081 0.0372 0.0000 0.1140 0.1187
:.......................................
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) DA3509 1.0000 - - - - - 1.0000
........................................ - - -
DISTRIBUTION
......................................
Substations-General D20 1.0000 0.4284 0.0373 0.0091 0.0002 0.1913 0.0355 0.0002 0.0855 0.2101
Substation-Direct(Accts.360-362) DA3602 1.0000 - - - - - - - 0.0002
........................................
Lines-Primary Demand .D20 1.0000 0.4284 0.0373 0.0091 0.0002 0.1913 0.0355 0.0002 0.0855 0.2101
Lines-Primary Customer C20 1.0000 0.8187 0.0297 0.0473 0.0001 0.0623 0.0005 - 0.0002 0.0311
Line Trans-Primary Demand ........ D50. ....... 1.0000 0.4284 0.0373 0.0091 0.0002 0.1913 0.0355 0.0002 0.0855 0.2101
Line Trans-Primary Customer C50. 1.0000 0.8187 0.0297 0.0473 0.0001 0.0623 0.0005 - 0.0002 0.0311
i.....................................
Line Trans-Secondary Direct DA368 1.0000 - - - - - 0.3966 - 0.5360 -
.
Line Trans-Secondary Demand D60 1.0000 0.4872 0.0424 0.0103 0.0002 0.2176 - 0.0002 0.0004 0.2390
Line Trans-Secondary Customer ... C60. .. 1.0000 0.8192 0.0297 0.0473 0.0001 0.0624 - - 0.0000 0.0311
i... .............................
............I
Lines-Secondary Direct DA3647 1.0000 - - - - - 0.2772 0.0110 0.5559 -
.
Lines-Secondary Demand D30 1.0000 0.6403 0.0557 0.0135 0.0003 0.2860 - 0.0003 0.0005 -
Lines-Secondary Customer C30 1.0000 0.8192 0.0297 0.0473 0.0001 0.0624 - - 0.0000 0.0311
........................................
Services CW369 1.0000 0.7916 0.0286 0.0502 0.0001 0.0796 0.0028 - 0.0044 0.0426
Meters CW370 1.0000 0.5820 0.0275 0.0564 0.0001 0.1825 0.0268 0.0000 0.0199 0.0969
........................................
Street Lights DA373 1.0000 - - - - - 0.0015 - 0.0000 -
.
Installations on Customer Premises DA371 1.0000 - - - - - 0.0010 0.9985 0.0005 -
......................................:
Installations on Customer Premises(Inc.Misc.Distr': .CWINSTAL 1.0000 0.6956 0.0252 0.0402 0.0001 0.0530 0.0004 0.1503 0.0002 0.0264
CUSTOMER ACCOUNTING
......................................
Meter Reading CW902 1.0000 0.7841 0.0256 0.0509 0.0001 0.0629 0.0237 - 0.0107 0.0397
Customer Records CW903 1.0000 0.8147 0.0296 0.0471 0.0001 0.0620 0.0038 - 0.0017 0.0310
........................................
Uncollectibles CW904 1.0000 0.9070 0.0015 0.0313 - 0.0411 0.0003 0.0002 (0.0001) 0.0187
Other Customer Accounting ...........C70........... 1.0000 0.8186 0.0297 0.0473 0.0001 0.0623 0.0005 - 0.0002 0.0311
CUSTOMER INFORMATION
........................................
Customer Assistance C10 1.0000 0.8186 0.0297 0.0473 0.0001 0.0623 0.0005 - 0.0002 0.0311
Sales Expense ........ C70. ....... 1.0000 0.8186 0.0297 0.0473 0.0001 0.0623 0.0005 - 0.0002 0.0311
.... .... ... ....:
Advertising .C10 1.0000 0.8186 0.0297 0.0473 0.0001 0.0623 0.0005 - 0.0002 0.0311
Other Customer Information C70 1.0000 0.8186 0.0297 0.0473 0.0001 0.0623 0.0005 - 0.0002 0.0311
MISCELLANEOUS
........................................
Demand D99U 1.0000 - - - - 0.4851 0.0710 - 0.1831 0.1635
Energy .........E99U....... 1.0000 0.3675 0.0122 0.0091 0.0000 0.2204 0.0426 0.0001 0.1421 0.1146
.... .. .. ....:
Customer C10 1.0000 0.8186 0.0297 0.0473 0.0001 0.0623 0.0005 - 0.0002 0.0311
Revenue R02 1.0000 0.9049 0.0079 0.0275 0.0000 0.0282 0.0002 0.0012 0.0000 0.0159
......................................:
Retail Sales Revenue R01 1.0000 0.4451 0.0148 0.0134 0.0000 0.2030 0.0344 0.0009 0.1044 0.1180
Substation CIACCIAC 1.0000 0.0972 0.0085 0.0086 0.0002 0.0563 0.0286 0.0000 0.4055 0.0482
........................................
Other Misc.(Inc.Facilities Charges) DA454 1.0000 - - - - - 0.3309 0.0071 0.5514 -
Intervenor Funding ......INTFUND...... 1.0000 0.3976 0.0144 0.0159 0.0000 - - - - 0.5721
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,PC
Allocation Factor Summary Page 45 of 46

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
ALLOCATION FACTOR SUMMARY I
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOEIINL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
PRODUCTION
........................................
Demand-Baseload Summer D10BS 0.4362 0.0002 0.0000 0.0000 0.0104 0.0030 0.0026 0.0026 - 0.0022
Demand-Peak i D10P i 1.0000 0.0005 0.0000 0.0001 0.0239 0.0069 0.0060 0.0059 - 0.0051
......................................:
Demand-Baseload Non-Summer D106NS 0.5638 0.0005 0.0011 0.0001 0.0203 0.0053 0.0082 0.0048 - 0.0038
Demand-Baseload TotalD106 1.0000 0.0007 0.0011 0.0002 0.0307 0.0084 0.0108 0.0073 - 0.0060
........................................
Energy-Power Supply I .E70-NOT.USED -
Energy-Summer ... El OS .. 0.3905 0.0003 0.0004 0.0001 0.0111 0.0042 0.0039 0.0034 - 0.0031
Energy-Non-Summer ...E10NS... 0.6095 0.0006 0.0009 0.0001 0.0242 0.0089 0.0110 0.0063 - 0.0063
Energy-Annual E10 1.0000 0.0009 0.0013 0.0002 0.0354 0.0131 0.0149 0.0098 - 0.0094
........................................
TRANSMISSION
........................................
Demand-Power Supply D71 - - - - - - - - - -
Demand-Transmission i D13 i 1.0000 0.0007 0.0002 0.0001 0.0290 0.0080 0.0105 0.0069 - 0.0065
......................................:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) ; DA3509 1.0000
........................................ - - - -
DISTRIBUTION
......................................
Substations-General D20 1.0000 0.0005 0.0017 0.0001 - - - - - -
Substation-Direct(Accts.360-362) DA3602 1.0000 - - - 0.6549 0.0533 - 0.1048 - 0.1868
........................................
Lines-Primary Demand .D20 1.0000 0.0005 0.0017 0.0001 - - - - - -
Lines-Primary Customer C20 1.0000 0.0029 0.0058 0.0014 - - - - - -
Line Trans-Primary Demand ........ D50. ....... 1.0000 0.0005 0.0017 0.0001 - - - - - -
Line Trans-Primary Customer C50. 1.0000 0.0029 0.0058 0.0014 - - - - - -
i.....................................
Line Trans-Secondary Direct .DA366 1.0000 - - - - 0.0589 - 0.0086 - -
Line Trans-Secondary Demand D60 1.0000 0.0006 0.0019 0.0002 - - - - - -
Line Trans-Secondary Customer ... C60. .. 1.0000 0.0029 0.0058 0.0014 - - - - - -
i... .............................I
Lines-Secondary Direct .DA3647 1.0000 - - - - 0.1555 - 0.0005 - -
Lines-Secondary Demand D30 1.0000 0.0008 0.0025 0.0002 - - - - - -
Lines-Secondary Customer C30 1.0000 0.0029 0.0058 0.0014 -
........................................ - - - -
Services CW369 1.0000 - - - - 0.0000 - - - -
Meters i CW370 1.0000 0.0000 0.0023 0.0010 0.0032 0.0007 0.0003 0.0003 - 0.0004
........................................
Street Lights DA373 1.0000 - 0.9984 - - - - - - -
Installations on Customer Premises i DA371 i 1.0000 -
...................................... - - -
Installations on Customer Premises(Inc.Misc.Distr CWINSTAL 1.0000 0.0025 0.0049 0.0011 - - - - - -
CUSTOMER ACCOUNTING
......................................
Meter Reading CW902 1.0000 - 0.0020 - 0.0001 0.0001 0.0001 0.0001 - 0.0001
Customer Records CW903 1.0000 0.0029 0.0058 0.0013 0.0000 0.0000 0.0000 0.0000 - 0.0000
........................................
Uncollectibles CW904 1.0000 - - - - - - - - -
Other Customer Accounting ...........C70........... 1.0000 0.0029 0.0058 0.0014 0.0000 0.0000 0.0000 0.0000 - 0.0000
CUSTOMER INFORMATION
........................................
Customer Assistance C10 1.0000 0.0029 0.0058 0.0014 0.0000 0.0000 0.0000 0.0000 - 0.0000
Sales Expense ........ C70. ....... 1.0000 0.0029 0.0058 0.0014 0.0000 0.0000 0.0000 0.0000 - 0.0000
.... .... ... ....:
Advertising .C10 1.0000 0.0029 0.0058 0.0014 0.0000 0.0000 0.0000 0.0000 - 0.0000
Other Customer Information C70 1.0000 0.0029 0.0058 0.0014 0.0000 0.0000 0.0000 0.0000 - 0.0000
MISCELLANEOUS
........................................
Demand D99U 1.0000 - - - 0.0432 0.0139 0.0183 0.0105 - 0.0114
Energy .........E99U....... 1.0000 0.0009 0.0013 0.0002 0.0411 0.0137 0.0156 0.0100 - 0.0085
.... .. .. ....:
Customer C10 1.0000 0.0029 0.0058 0.0014 0.0000 0.0000 0.0000 0.0000 - 0.0000
Revenue R02 1.0000 0.0024 0.0113 0.0005
...................................... - - - - - -
Retail Sales Revenue R01 1.0000 0.0010 0.0027 0.0002 0.0280 0.0084 0.0099 0.0070 0.0021 0.0067
Substation CIACCIAC 1.0000 0.0001 0.0004 0.0000 0.2562 0.0012 - 0.0392 - 0.0497
........................................
Other Misc.(Inc.Facilities Charges) DA454 1.0000 - 0.0001 - - 0.1071 - 0.0034 - -
Intervenor Funding ......INTFUND...... 1.0000 - - - - - - - - -
Exhibit No.33
Case No.IPC-E-25-16
R.Maloney,IPC
Allocation Factor Summary Page 46 of 46

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 34

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
CLASS ALLOCATION
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sam
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-PIT Sch 15 Sch 19-SIP/T Sch 24.5
SUMMARY OF RATE BASE
PRODUCTION
........................................
Demand-Baseload Summer .D106S $ 735,623,039 $ 321,882,102 $ 11,617,936 $ 5,082,604 $ 19,018 $ 123,473,651 $ 21,439,344 $ - $ 66,657,004 $ 149,801,038
Demand-Peak D10P 179,338,161 78,471,909 2,832,346 1,239,092 4,636 30,101,746 5,226,716 - 16,250,367 36,520,121
Demand-Baseload Non-SummerD106NS 950,953,005 424,883,601 17,985,849 8,819,744 39,841 208,522,874 38,838,524 179,903 132,177,160 45,211,499
........................................
Demand-Baseload Total .D106 i$ 1,686,576,044 $ 746,765,703 $ 29,603,785 $ 13,902,349 $ 58,859 $ 331,996,525 $ 60,277,868 $ 179,903 $ 198,834,164 $ 195,012,538
Energy-Power Supply E10-NOT USED
.......................................
Energy-Summer .Ell OS $ 26,446,603 $ 8,334,817 $ 293,016 $ 207,516 $ 1,262 $ 5,312,460 $ 1,044,356 $ 2,856 $ 3,244,580 $ 6,204,715
Energy-Non-Summer E10NS 41,275,466 17,039,648 654,751 410,120 2,090 9,650,542 1,770,069 5,617 6,212,540 1,571,720
Energy-Annual ...........E10............... $ 67,722,070 $ 25,374,465 $ 947,767 $ 617,636 $ 3,352 $ 14,963,002 $ 2,814,425 $ 8,473 $ 9,457,119 $ 7,776,436
TRANSMISSION
........................................
Demand-Power Supply i...............Dtt...............
;
Demand-Transmission D73 1,266,917,053 554,358,016 17,273,827 11,227,150 38,856 263,609,756 47,102,503 18,350 144,464,615 150,390,637
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) .......DA3509........... $ 960 $ - $ - $ - $ - $ - $ 960 $ - $ - $ -
DISTRIBUTION
........................................
Substations-General D20 $ 460,972,514 $ 197,491,186 $ 17,187,581 $ 4,173,656 $ 99,480 $ 88,204,579 $ 16,366,607 $ 79,634 $ 39,428,693 $ 96,864,321
i.......................................
Substation-Direct(Accts.360-362) .DA3602 30,965,471 - - - - - - - 5,544 -
Lines-Primary Demand D20 424,851,947 182,016,307 15,840,808 3,846,620 91,685 81,293,105 15,084,163 73,394 36,339,167 89,274,293
Lines-Primary Customer ....... C20. ....... 217,933,628 178,411,656 6,475,758 10,311,739 28,439 13,584,956 100,161 - 44,979 6,782,048
Line Trans-Primary Demand D50. 108,657,680 46,551,439 4,051,354 983,789 23,449 20,791,055 3,857,838 18,771 9,293,895 22,832,277
Line Trans-Primary Customer C50. 55,737,446 45,629,534 1,656,203 2,637,271 7,273 3,474,410 25,617 - 11,504 1,734,537
.....................................:
Line Trans-Secondary Direct DA368 29,184,669 - - - - - 11,573,282 - 15,642,019 -
.
LineTrans-Secondary Demand D60 315,927,365 153,934,568 13,396,865 3,253,158 77,540 68,751,087 - 62,071 111,856 75,500,926
i......................................
Line Trans-Secondary Customer .C60 162,059,270 132,758,245 4,818,689 7,673,088 21,162 10,108,728 - - 255 5,046,603
Lines-Secondary Direct DA3647 28,290,650 - - - - - 7,840,974 311,051 15,726,545 -
Lines-Secondary Demand '; D30 19,573,052 12,531,772 1,090,635 264,839 6,312 5,597,008 - 5,053 9,106
........................................
Lines-Secondary Customer .C30 10,040,265 8,224,941 298,538 475,381 1,311 626,279 - - 16 312,659
Services CW369 31,043,904 24,573,133 887,556 1,559,863 4,172 2,470,600 86,759 - 137,181 1,323,869
Meters CW370 94,019,087 54,715,736 2,581,062 5,304,350 13,911 17,154,330 2,515,878 185 1,872,362 9,107,457
........................................
Street Lights .DA373 6,338,032 - - - - - 9,793 - 136 -
Installations on Customer Premises DA371 $ 4,784,823 $ - $ - $ - $ - $ - $ 4,577 $ 4,777,865 $ 2,381 $
. -
i......................................
CUSTOMER ACCOUNTING
......................................
Meter Reading CW902 i$ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ - $ 0 $ 0
Customer Records CW903 0 0 0 0 0 0 0 - 0 0
........................................
Uncollectibles CW904 0 0 0 0 - 0 0 0 (0) 0
Other Customer Accounting ...........C10.............. $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
CUSTOMER INFORMATION
........................................
Customer Assistance .C10 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ - $ 0 $ 0
Sales Expense CIO - - - - - - - - - -
......................................:
Advertising .C10
................ - - - - - - - - - -
Other Customer Information .C70 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
MISCELLANEOUS
........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i.......................................
Energy ............._E99U.............;
Customer C10 - - - - - - - - - -
......................................
Revenue R02 - - - - - - - - - -
Other Misc.(Inc.Facilities Charges) ...... DA454 ..... 0 - - - - - 0 0 0 -
i... ................... .....
... .....
Substation ClAC CIAC (57,507,850) (5,591,221) (486,602) (493,848) (11,771) (3,237,931) (1,646,205) (2,242) (23,317,203) (2,774,030)
......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
Total $ 5,143,426,242 $ 2,436,217,391 $ 118,456,173 $ 66,976,133 $ 468,668 $ 949,489,234 $ 171,241,918 $ 5,532,509 $ 464,314,704 $ 695,704,692
.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.34
Case No.IPC-E-25-16
R.Maloney,IPC
Summary of Class Allocations Page 1 of 6

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
CLASS ALLOCATION
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOEIINL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
SUMMARY OF RATE BASE
PRODUCTION
........................................
Demand-Baseload Summer .D106S $ 735,623,039 $ 400,930 $ 34,109 $ 75,772 $ 17,569,541 $ 5,102,382 $ 4,414,942 $ 4,336,527 $ - $ 3,716,139
Demand-Peak D10P 179,338,161 97,743 8,316 18,472 4,283,293 1,243,914 1,076,322 1,057,206 - 905,961
Demand-Baseload Non-Summer D10BNS 950,953,005 844,685 1,790,263 188,497 34,280,820 9,003,217 13,796,393 8,016,959 - 6,373,176
........................................
Demand-Baseload Total .D106 i$ 1,686,576,044 $ 1,245,615 $ 1,824,372 $ 264,269 $ 51,850,360 $ 14,105,598 $ 18,211,334 $ 12,353,486 $ - $ 10,089,315
Energy-Power Supply E10-NOT USED
.......................................
Energy-Summer .............El OS.............. $ 26,446,603 $ 21,279 $ 28,539 $ 4,379 $ 752,548 $ 284,137 $ 264,835 $ 233,287 $ - $ 212,022
Energy-Non-Summer E10NS 41,275,466 42,085 61,101 9,013 1,642,053 605,874 744,069 427,594 - 426,579
Energy-Annual ...........E10............... $ 67,722,070 $ 63,364 $ 89,640 $ 13,392 $ 2,394,601 $ 890,011 $ 1,008,904 $ 660,881 $ - $ 638,601
TRANSMISSION
........................................
Demand-Power Supply i...............Dtt...............
;
Demand-Transmission D73 1,266,917,053 876,032 287,662 170,504 36,799,277 10,091,097 13,280,385 8,711,278 - 8,217,106
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) .......jMMR.......... $ 960 $ - $ - $ - $ - $ - $ - $ - $ - $ -
DISTRIBUTION
........................................
Substations-General D20 $ 460,972,514 $ 235,537 $ 778,816 $ 62,425 $ - $ - $ - $ - $ - $ -
i.......................................
Substation-Direct(Accts.360-362) .DA3602 30,965,471 - - - 20,278,024 1,650,516 - 3,245,871 - 5,785,516
Lines-Primary Demand D20 424,851,947 217,081 717,790 57,533 - - - - - -
Lines-Primary Customer ....... C20. ....... 217,933,628 637,567 1,261,401 294,922 - - - - - -
Line Trans-Primary Demand D50. 108,657,680 55,519 183,578 14,714 - - - - - -
Line Trans-Primary Customer C50. 55,737,446 163,060 322,609 75,428 - - - - - -
.....................................:
Line Trans-Secondary Direct .DA368 29,184,669 - - - - 1,719,280 - 250,088 - -
Line Trans-Secondary Demand D60 315,927,365 183,590 607,048 48,657 - - - - - -
i......................................
Line Trans-Secondary Customer .C60 162,059,270 474,421 938,624 219,455 - - - - - -
Lines-Secondary Direct DA3647 28,290,650 - - - - 4,399,158 - 12,921 - -
Lines-Secondary Demand D30 19,573,052 14,946 49,420 3,961 - -
........................................ - - - -
Lines-Secondary Customer .C30 10,040,265 29,392 58,152 13,596 - - - - - -
Services CW369 31,043,904 - - - - 770 - - - -
Meters CW370 94,019,087 1,384 212,951 91,894 297,202 63,685 29,063 24,339 - 33,297
........................................
Street Lights .DA373 6,338,032 - 6,328,102 - - - - - - -
Installations on Customer Premises DA371 $ 4,784,823 $ - $ - $ - $ - $ - $ - $ - $ - $
. -
i......................................
CUSTOMER ACCOUNTING
......................................
Meter Reading CW902 i$ 0 $ - $ 0 $ - $ 0 $ 0 $ 0 $ 0 $ - $ 0
Customer Records CW903 0 0 0 0 0 0 0 0 - 0
........................................
Uncollectibles CW904 0 - - - - - - - - -
Other Customer Accounting ...........C10..............
CUSTOMER INFORMATION
........................................
Customer Assistance .C10 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ - $ 0
Sales Expense C70 - - - - - - - - - -
......................................:
Advertising .C10
................ - - - - - - - - - -
Other Customer Information .C70 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
MISCELLANEOUS
........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i.......................................
Energy ............._E99U.............;
Customer C10 - - - - - - - - - -
......................................
Revenue R02 - - - - - - - - - -
Other Misc.(Inc.Facilities Charges) ...... DA454 ..... 0 - 0 - - 0 - 0 - -
i... ................... .....
... .....
Substation CIAC CIAC (57,507,850) (6,632) (21,929) (1,758) (14,733,763) (70,288) (2,256,279) (2,856,148)
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
Total $ 5,143,426,242 $ 4,288,621 $ 13,646,551 $ 1,347,466 $ 101,168,995 $ 34,093,741 $ 33,606,008 $ 24,059,791 $ $ 22,813,647
.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.34
Case No.IPC-E-25-16
R.Maloney,IPC
Summary of Class Allocations Page 2 of 6

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
CLASS ALLOCATION
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sam
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-PIT Sch 15 Sch 19-SIP/T Sch 24.5
SUMMARY OF r
PRODUCTION
........................................
Demand-Baseload Summer .D106S $ 124,844,925 $ 54,627,635 $ 1,971,717 $ 862,585 $ 3,228 $ 20,955,106 $ 3,638,539 $ - $ 11,312,572 $ 25,423,211
Demand-Peak D10P 28,281,269 12,374,863 446,655 195,402 731 4,746,985 824,243 - 2,562,650 5,759,150
Demand-Baseload Non-SummerD106NS 161,389,259 72,108,347 3,052,436 1,496,827 6,762 35,389,080 6,591,409 30,532 22,432,206 7,672,987
........................................
Demand-Baseload Total $ 286,234,184 $ 126,735,982 $ 5,024,153 $ 2,359,412 $ 9,989 $ 56,344,186 $ 10,229,949 $ 30,532 $ 33,744,778 $ 33,096,198
Energy-Power Supply E10-NOT USED
.......................................
Energy-Summer .Ell OS $ 230,713,466 $ 72,710,830 $ 2,556,199 $ 1,810,314 $ 11,007 $ 46,344,556 $ 9,110,699 $ 24,913 $ 28,304,890 $ 54,128,364
Energy-Non-Summer E10NS 360,076,707 148,649,570 5,711,884 3,577,785 18,235 84,188,881 15,441,635 49,002 54,196,621 13,711,291
Energy-Annual ...........E10............... $ 590,790,173 $ 221,360,400 $ 8,268,082 $ 5,388,099 $ 29,242 $ 130,533,437 $ 24,552,334 $ 73,916 $ 82,501,511 $ 67,839,655
TRANSMISSION
........................................
Demand-Power Supply i...............Dtt...............
;
Demand-Transmission D73 100,915,907 44,157,226 1,375,942 894,295 3,095 20,997,758 3,751,936 1,462 11,507,287 11,979,322
......................................:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) .......RAMRR.......... $ 69 $ - $ - $ - $ - $ - $ 69 $ - $ - $ -
DISTRIBUTION
........................................
Substations-General D20 $ 33,283,656 $ 14,259,481 $ 1,240,997 $ 301,351 $ 7,183 $ 6,368,646 $ 1,181,720 $ 5,750 $ 2,846,875 $ 6,993,907
.i......................................
Substation-Direct(Accts.360-362) .DA3602 1,471,481 - - - - - - - 263 -
Lines-Primary Demand D20 79,519,129 34,067,817 2,964,909 719,968 17,161 15,215,552 2,823,288 13,737 6,801,567 16,709,383
Lines-Primary Customer ....... C20. ....... 40,790,427 33,393,138 1,212,061 1,930,038 5,323 2,542,683 18,747 - 8,419 1,269,389
Line Trans-Primary Demand D50. 6,121,775 2,622,709 228,253 55,427 1,321 1,171,368 217,351 1,058 523,618 1,286,371
Line Trans-Primary Customer C50. 3,140,248 2,570,769 93,310 148,584 410 195,748 1,443 - 648 97,724
.....................................:
Line Trans-Secondary Direct DA368 1,635,059 - - - - - 648,388 - 876,338 -
.
LineTrans-Secondary Demand D60 17,805,437 8,675,640 755,038 183,346 4,370 3,874,761 - 3,498 6,304 4,255,177
Line Trans-Secondary Customer C60. 9,133,543 7,482,158 271,578 432,450 1,193 569,721 - - 14 284,423
.....................................
Lines-Secondary Direct DA3647 3,099,075 - - - - - 858,933 34,074 1,722,751 -
.
Lines-Secondary Demand D30 4,665,082 2,986,849 259,944 63,122 1,505 1,334,002 - 1,204 2,170 -
Lines-Secondary Customer ..... C30. ... 2,393,018 1,960,350 71,154 113,303 312 149,269 - - 4 74,520
:.... ....... ....... .....
Services CW369 3,266,493 2,585,627 93,390 164,131 439 259,961 9,129 - 14,434 139,300
Meters CW370 28,196,211 16,409,183 774,057 1,590,768 4,172 5,144,563 754,509 56 561,519 2,731,315
........................................
Street Lights DA373 708,076 - - - - - 1,094 - 15 -
.
Installations on Customer Premises(Inc.Misc.Distr CWINSTAL ';$ 3,529,263 $ 2,454,901 $ 89,105 $ 141,887 $ 391 $ 186,926 $ 1,405 $ 530,508 $ 633 $ 93,319
........................................
CUSTOMER ACCOUNTING
......................................
Meter Reading CW902 $ 3,781,597 $ 2,965,174 $ 96,935 $ 192,329 $ 478 $ 237,801 $ 89,539 $ - $ 40,346 $ 150,040
Customer Records CW903 35,404,201 28,842,583 1,046,891 1,667,028 4,598 2,196,186 133,458 - 60,136 1,096,407
........................................
Uncollectibles CW904 4,304,020 3,903,660 6,464 134,784 - 177,079 1,331 844 (511) 80,369
Other Customer Accounting ...........C10..............
CUSTOMER INFORMATION
........................................
Customer Assistance .C10 $ 25,887,377 $ 21,192,279 $ 769,210 $ 1,224,860 $ 3,378 $ 1,613,662 $ 12,129 $ - $ 5,465 $ 805,592
Sales Expense CIO - - - - - - - - - -
......................................:
Advertising .C10
................ - - - - - - - - - -
Other Customer Information .C70 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
MISCELLANEOUS
........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
.i......................................
Energy E99U.............: 1,927,446 708,302 23,431 17,455 66 424,729 82,141 242 273,946 220,815
Customer C10 - - - - - - - - - -
......................................
Revenue R02 - - - - - - - - -Intervenor Funding ......INTFUND..... 147,559 58,671 2,130 2,341 6 - - - - 84,411
i.... .................. ....:
Substation CIAC C I A C
......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
Total $ 1,316,431,774 $ 591,767,761 $ 25,113,691 $ 17,920,380 $ 95,363 $ 254,285,024 $ 46,193,135 $ 696,879 $ 144,061,181 $ 155,046,787
.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.34
Case No.IPC-E-25-16
R.Maloney,IPC
Summary of Class Allocations Page 3 of 6

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
CLASS ALLOCATION
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOEIINL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
SUMMARY OF r
PRODUCTION
........................................
Demand-Baseload Summer .D106S $ 124,844,925 $ 68,043 $ 5,789 $ 12,859 $ 2,981,783 $ 865,941 $ 749,274 $ 735,966 $ - $ 630,678
Demand-Peak D10P 28,281,269 15,414 1,311 2,913 675,467 196,163 169,734 166,719 - 142,868
Demand-Baseload Non-Summer D1oBNS 161,389,259 143,354 303,831 31,991 5,817,907 1,527,965 2,341,430 1,360,584 - 1,081,612
........................................
Demand-Baseload Total $ 286,234,184 $ 211,397 $ 309,620 $ 44,850 $ 8,799,690 $ 2,393,906 $ 3,090,703 $ 2,096,549 $ - $ 1,712,290
Energy-Power Supply E10-NOT USED
.......................................
Energy-Summer .El OS $ 230,713,466 $ 185,632 $ 248,968 $ 38,200 $ 6,565,040 $ 2,478,739 $ 2,310,351 $ 2,035,140 $ - $ 1,849,623
Energy-Non-Summer E10NS 360,076,707 367,140 533,032 78,626 14,324,854 5,285,490 6,491,070 3,730,220 - 3,721,371
Energy-Annual ...........E10............... $ 590,790,173 $ 552,773 $ 782,000 $ 116,826 $ 20,889,894 $ 7,764,229 $ 8,801,421 $ 5,765,360 $ - $ 5,570,994
TRANSMISSION
........................................
Demand-Power Supply i...............Dtt...............
;
Demand-Transmission D73 100,915,907 69,780 22,914 13,581 2,931,236 803,803 1,057,845 693,894 - 654,531
......................................:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) .......DA3509........... $ 69 $ - $ - $ - $ - $ - $ - $ - $ - $ -
DISTRIBUTION
........................................
Substations-General D20 $ 33,283,656 $ 17,007 $ 56,233 $ 4,507 $ - $ - $ - $ - $ - $
. -
i......................................
Substation-Direct(Accts.360-362) .DA3602 1,471,481 - - - 963,613 78,433 - 154,244 - 274,928
Lines-Primary Demand D20 79,519,129 40,631 134,348 10,768 - - - - - -
Lines-Primary Customer ....... C20. ....... 40,790,427 119,333 236,095 55,200 - - - - - -
LineTrans-Primary Demand D50. 6,121,775 3,128 10,343 829 - - - - - -
LineTrans-Primary Customer C50. 3,140,248 9,187 18,176 4,250 - - - - - -
.....................................:
Line Trans-Secondary Direct .DA368 1,635,059 - - - - 96,322 - 14,011 - -
Line Trans-Secondary Demand D60 17,805,437 10,347 34,213 2,742 - - - - - -
Line Trans-Secondary Customer C60. 9,133,543 26,738 52,900 12,368 - - - - - -
.....................................
Lines-Secondary Direct .DA3647 3,099,075 - - - - 481,902 - 1,415 - -
Lines-Secondary Demand D30 4,665,082 3,562 11,779 944 - - - - - -
Lines-Secondary Customer ..... C30. ... 2,393,018 7,005 13,860 3,241 - - - - - -
:.... ....... ....... .....
Services CW369 3,266,493 - - - - 81 - - - -
Meters ............. ...........
CW370 , 28,196,211 415 63,864 27,559 89,131 19,099 8,716 7,299 - 9,986
.......................................:
Street Lights .DA373 708,076 - 706,967 - - - - - - -
Installations on Customer Premises(Inc.Misc.Dish CWINSTAL ';$ 3,529,263 $ 8,773 $ 17,357 $ 4,058 $ - $ - $ - $ - $ - $ -
........................................
CUSTOMER ACCOUNTING
......................................
Meter Reading CW902 ;$ 3,781,597 $ - $ 7,450 $ - $ 301 $ 301 $ 301 $ 301 $ - $ 301
Customer Records CW903 35,404,201 103,071 203,922 47,678 449 449 449 449 - 449
........................................
Uncollectibles CW904 4,304,020 - - - - - - - - -
Other Customer Accounting ...........C10..............
CUSTOMER INFORMATION
........................................
Customer Assistance .C10 $ 25,887,377 $ 75,732 $ 149,833 $ 35,032 $ 41 $ 41 $ 41 $ 41 $ - $ 41
Sales Expense C70 - - - - - - - - - -
......................................:
Advertising .C10
................ - - - - - - - - - -
Other Customer Information .C70 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
MISCELLANEOUS
........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $
. -
i......................................
Energy .E99U 1,927,446 1,807 2,547 381 79,300 26,414 30,063 19,335 - 16,473
Customer C10 - - - - - - - - - -
......................................
Revenue R02 - - - - - - - - - -
Intervenor Funding ......INTFUND..... 147,559 - - - - - - - - -
i.... .................. ....:
Substation CIAC C I A C
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
Total $ 1,316,431,774 $ 1,276,099 $ 2,835,731 $ 387,729 $ 34,429,120 $ 11,861,142 $ 13,159,273 $ 8,919,618 $ $ 8,382,860
.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.34
Case No.IPC-E-25-16
R.Maloney,IPC
Summary of Class Allocations Page 4 of 6

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
CLASS ALLOCATION
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sam
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Function Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-PIT Sch 15 Sch 19-SIP/T Sch 24.5
SUMMARY OF OTHER REVENUES
PRODUCTION
........................................
Demand-Baseload Summer .D106S $ 637,582 $ 278,983 $ 10,070 $ 4,405 $ 16 $ 107,017 $ 18,582 $ - $ 57,773 $ 129,836
Demand-Peak D10P 60 26 1 0 0 10 2 - 5 12
Demand-Baseload Non-SummerD106NS 824,213 368,257 15,589 7,644 35 180,732 33,662 156 114,561 39,186
........................................
Demand-Baseload Total .D106 [$ 1,461,795 $ 647,239 $ 25,658 $ 12,049 $ 51 $ 287,749 $ 52,244 $ 156 $ 172,334 $ 169,022
...................
Energy-Power Supply E10-NOT USED
.......................................
Energy-Summer .Ell OS $ 38,608,328 $ 12,167,662 $ 427,762 $ 302,944 $ 1,842 $ 7,755,446 $ 1,524,614 $ 4,169 $ 4,736,631 $ 9,058,013
Energy-Non-Summer E10NS 60,256,386 24,875,494 955,845 598,718 3,051 14,088,436 2,584,053 8,200 9,069,436 2,294,491
Energy-Annual ...........E10............... $ 98,864,714 $ 37,043,156 $ 1,383,607 $ 901,662 $ 4,893 $ 21,843,882 $ 4,108,666 $ 12,369 $ 13,806,066 $ 11,352,504
TRANSMISSION
........................................
Demand-Power Supply i...............Dtt...............
;
Demand-Transmission D73 66,041,485 28,897,414 900,445 585,246 2,025 13,741,373 2,455,346 957 7,530,610 7,839,520
......................................:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) .......DA3509........... $ 0 $ - $ - $ - $ - $ - $ 0 $ - $ - $ -
DISTRIBUTION
........................................
Substations-General D20 $ 371,389 $ 159,112 $ 13,847 $ 3,363 $ 80 $ 71,063 $ 13,186 $ 64 $ 31,766 $ 78,040
.i......................................
Substation-Direct(Accts.360-362) .DA3602 21,387 - - - - - - - 4 -
Lines-Primary Demand D20 2,808,061 1,203,038 104,700 25,424 606 537,307 99,699 485 240,184 590,059
Lines-Primary Customer ....... C20. ....... 1,440,433 1,179,213 42,802 68,155 188 89,790 662 - 297 44,826
Line Trans-Primary Demand D50. 400,972 171,786 14,950 3,630 87 76,724 14,236 69 34,297 84,256
.....................................iI
Line Trans-Primary Customer .C50 205,684 168,384 6,112 9,732 27 12,821 95 - 42 6,401
Line Trans-Secondary Direct DA368 107,381 - - - - - 42,582 - 57,553 -
Line Trans-Secondary Demand ........ D60. ....... 1,166,056 568,157 49,446 12,007 286 253,753 - 229 413 278,666
Line Trans-Secondary Customer C60. 598,144 489,997 17,785 28,321 78 37,310 - - 1 18,627
......... .............
Lines-Secondary Direct DA3647 121,887 - - - - - 33,782 1,340 67,756 -
.
Lines-Secondary Demand D30 146,382 93,722 8,157 1,981 47 41,859 - 38 68 -
Lines-Secondary Customer ..... C30. ... 75,089 61,512 2,233 3,555 10 4,684 - - 0 2,338
:.... ....... ....... .....
Services CW369 221,782 175,554 6,341 11,144 30 17,650 620 - 980 9,458
Meters CW370 93,064 54,160 2,555 5,250 14 16,980 2,490 0 1,853 9,015
........................................
Street Lights DA373 20,060 - - - - - 31 - 0 -
.
Installations on Customer Premises DA371 $ 15,972 $ - $ - $ - $ - $ - $ 15 $ 15,948 $ 8 $
. -
i......................................
CUSTOMER ACCOUNTING
......................................
Meter Reading CW902 i$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
.......................................
Customer Records CW903 - - - - - - - - - -
.......................................
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting ...........C10..............
CUSTOMER INFORMATION
........................................
Customer Assistance .C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Sales Expense CIO - - - - - - - - - -
......................................:
Advertising .C10
................ - - - - - - - - - -
Other Customer Information .C70 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
MISCELLANEOUS
........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
i.......................................
Energy ............._E99U.............;
Customer C10 - - - - - - - - - -
Revenue R02 6,752,488 6,110,243 53,164 185,839 156 190,757 1,287 7,874 42 107,380
........................................
Other Misc.(Inc.Facilities Charges) .DA454 11,106,803 - - - - - 3,675,132 79,245 6,123,986 -
Substation CIAC CIAC
......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
Total $ 192,041,087 $ 77,022,712 $ 2,631,803 $ 1,857,359 $ 8,578 $ 37,223,713 $ 10,500,075 $ 118,776 $ 28,068,267 $ 20,590,124
.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.34
Case No.IPC-E-25-16
R.Maloney,IPC
Summary of Class Allocations Page 5 of 6

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
CLASS ALLOCATION
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOEIINL Simplot Brisbie Weston
Function Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
SUMMARY OF OTHER REVENUES
PRODUCTION
........................................
Demand-Baseload Summer .D106S $ 637,582 $ 347 $ 30 $ 66 $ 15,228 $ 4,422 $ 3,827 $ 3,759 $ - $ 3,221
Demand-Peak D10P 60 0 0 0 1 0 0 0 - 0
Demand-Baseload Non-Summer D106NS 824,213 732 1,552 163 29,712 7,803 11,958 6,948 - 5,524
........................................
Demand-Baseload Total .D106 [$ 1,461,795 $ 1,080 $ 1,581 $ 229 $ 44,940 $ 12,226 $ 15,784 $ 10,707 $ - $ 8,745
Energy-Power Supply E10-NOT USED
.......................................
Energy-Summer .El OS $ 38,608,328 $ 31,064 $ 41,663 $ 6,393 $ 1,098,615 $ 414,800 $ 386,622 $ 340,567 $ - $ 309,522
Energy-Non-Summer E10NS 60,256,386 61,438 89,199 13,158 2,397,167 884,491 1,086,236 624,227 - 622,746
Energy-Annual ..............._E10...............i$ 98,864,714 $ 92,503 $ 130,862 $ 19,550 $ 3,495,782 $ 1,299,291 $ 1,472,858 $ 964,794 $ - $ 932,268
TRANSMISSION
........................................
Demand-Power Supply i...............Dtt...............
;
Demand-Transmission D73 66,041,485 45,666 14,995 8,888 1,918,262 526,026 692,276 454,099 - 428,339
......................................:
Demand-Subtransmission D15 - - - - - - - - - -
Transmission-Direct(Accts.350-359) .......DA3509........... $ 0 $ - $ - $ - $ - $ - $ - $ - $ - $ -
DISTRIBUTION
........................................
Substations-General D20 $ 371,389 $ 190 $ 627 $ 50 $ - $ - $ - $ - $ - $
. -
i......................................
Substation-Direct(Accts.360-362) .DA3602 21,387 - - - 14,005 1,140 - 2,242 - 3,996
Lines-Primary Demand D20 2,808,061 1,435 4,744 380 - - - - - -
Lines-Primary Customer ....... C20. ....... 1,440,433 4,214 8,337 1,949 - - - - - -
Line Trans-Primary Demand D50. 400,972 205 677 54 - - - - - -
LineTrans-Primary Customer C50. 205,684 602 1,191 278 - - - - - -
.....................................:
Line Trans-Secondary Direct .DA368 107,381 - - - - 6,326 - 920 - -
LineTrans-Secondary Demand D60 1,166,056 678 2,241 180 - - - - - -
Line Trans-Secondary Customer C60. 598,144 1,751 3,464 810 - - - - - -
.....................................
Lines-Secondary Direct .DA3647 121,887 - - - - 18,953 - 56 - -
Lines-Secondary Demand D30 146,382 112 370 30 - - - - - -
Lines-Secondary Customer ..... C30. ... 75,089 220 435 102 - - - - - -
:.... ....... ....... .....
Services CW369 221,782 - - - - 6 - - - -
Meters ............. ...........
CW370 , 93,064 1 211 91 294 63 29 24 - 33
.......................................:
Street Lights .DA373 20,060 - 20,028 - - - - - - -
Installations on Customer Premises DA371 $ 15,972 $ - $ - $ - $ - $ - $ - $ - $ - $
. -
i......................................
CUSTOMER ACCOUNTING
......................................
Meter Reading CW902 i$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
.......................................
Customer Records CW903 - - - - - - - - - -
.......................................
Uncollectibles CW904 - - - - - - - - - -
OtherCustomerAccounting ...........C10..............
CUSTOMER INFORMATION
........................................
Customer Assistance .C10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Sales Expense C70 - - - - - - - - - -
......................................:
Advertising .C10
................ - - - - - - - - - -
Other Customer Information .C70 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
MISCELLANEOUS
........................................
Demand D99U $ - $ - $ - $ - $ - $ - $ - $ - $ - $
. -
i......................................
Energy ............._E99U.............;
Customer C10 - - - - - - - - - -
Revenue R02 6,752,488 16,331 76,036 3,379
........................................ - - - - - -
Other Misc.(Inc.Facilities Charges) .DA454 11,106,803 - 703 - - 1,189,830 - 37,907 - -
Substation CIAC CIAC
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
Total $ 192,041,087 $ 164,986 $ 266,503 $ 35,971 $ 5,473,284 $ 3,053,860 $ 2,180,947 $ 1,470,749 $ - $ 1,373,381
.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.34
Case No.IPC-E-25-16
R.Maloney,IPC
Summary of Class Allocations Page 6 of 6

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 35

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TRANSFER ADJSUTMENT
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec So"
Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Description /Amount Total Sch I Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/PIT Sch 24-S
Total Energy Sales(kWh) 15,451,409,934 5,678,118,630 187,836,945 139,928,074 530,076 3,404,848,961 658,481,354 1,937,298 2,196,091,802 1,770,164,055
Total Retail Sales Revenue $ 1,474,218,506 $ 656,180,419 $ 21,806,213 $ 19,712,436 $ 65,461 $ 299,319,222 $ 50,673,172 $ 1,370,823 $ 153,975,159 $ 173,947,865
.........................................
Energy Efficiency Collection at Current Percent 2.35% $ 34,644,135 $ 15,420,240 $ 512,446 $ 463,242 $ 1,538 $ 7,034,002 $ 1,190,820 $ 32,214 $ 3,618,416 $ 4,087,775
i........................................
.........................................
Energy Efficiency Transfer Adjustment $ - $
.........................................
PCA Rate Transfer Adjustment Amount $ 46,781,308 46,781,308 17,191,300 568,703 423,652 1,605 10,308,657 1,993,645 5,865 6,648,976 5,359,420
.........................................
PCA EIM Transfer Adjustment $ - - - - - - - - - -
.......................................................................................................................a...........................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
Total Base Revenue Transfer $ 46,781,308 i$ 17,191,300 $ 568,703 $ 423,652 $ 1,605 $ 10,308,657 $ 1,993,645 $ 5,865 $ 6,648,976 $ 5,359,420
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Required Revenue $ 1,720,122,500 $ 800,406,829 $ 38,267,681 $ 23,366,891 $ 149,918 $ 322,971,359 $ 54,777,798 $ 927,176 $ 171,903,453 $ 214,559,084
Exhibit No.35
Case No.IPC-E-25-16
R.Maloney,IPC
Transfer Adjustment Page 1 of 2

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
TRANSFER ADJSUTMENT
Non-Metered Traffic Control Lamb
Factor General Street Light Lighting Micron Simplot DOEIINL Simplot Brisbie Weston
Description /Amount Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
Total Energy Sales(kWh) 15,451,409,934 14,484,473 20,419,614 3,056,155 635,708,728 211,750,000 241,000,000 155,000,000 - 132,053,769
Total Retail Sales Revenue $ 1,474,218,506 $ 1,452,369 $ 3,941,761 $ 239,792 $ 41,213,832 $ 12,439,200 $ 14,657,681 $ 10,304,634 $ 3,068,180 $ 9,850,287
.........................................
Energy Efficiency Collection at Current Percent 2.35% $ 34,644,135 $ 34,131 $ 92,631 $ 5,635 $ 968,525 $ 292,321 $ 344,455 $ 242,159 $ 72,102 $ 231,482
i........................................
.........................................
Energy Efficiency Transfer Adjustment $ - $
.........................................
PCA Rate Transfer Adjustment Amount $ 46,781,308 46,781,308 43,854 61,823 9,253 1,924,697 641,103 729,661 469,284 - 399,811
.........................................
PCA EIM Transfer Adjustment $ - - - - - - - - - -
.......................................................................................................................a..........................................................................................................................................................................................................................................................................................................................................................................................................................................................:
i
Total Base Revenue Transfer $ 46,781,308 $ 43,854 $ 61,823 $ 9,253 $ 1,924,697 $ 641,103 $ 729,661 $ 469,284 $ - $ 399,811 i
Required Revenue $ 1,720,122,500 $ 1,575,548 $ 3,753,029 $ 559,065 $ 40,605,501 $ 12,573,200 $ 15,061,768 $ 10,236,312 $ (1,024,312) $ 9,452,198
Exhibit No.35
Case No.IPC-E-25-16
R.Maloney,IPC
Transfer Adjustment Page 2 of 2

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 36

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
REVENUE REQUIREMENT
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sac Sam
Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Description Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P!r Sch 15 Sch 19-S/P/T Sch 24-S
Total Retail Sales Revenue $ 1,474,218,506 $ 656,180,419 $ 21,806,213 $ 19,712,436 $ 65,461 $ 299,319,222 $ 50,673,172 $ 1,370,823 $ 153,975,159 $ 173,947,865
Total Energy Sales(kWh) 15,451,409,934 5,678,118,630 187,836,945 139,928,074 530,076 3,404,848,961 658,481,354 1,937,298 2,196,091,802 1,770,164,055
Total Rate Base $ 5,143,426,242 $ 2,436,217,391 $ 118,456,173 $ 66,976,133 $ 468,668 $ 949,489,234 $ 171,241,918 $ 5,532,509 $ 464,314,704 $ 695,704,692
Retail-Transfer Adjustment 46,781,308 17,191,300 568,703 423,652 1,605 10,308,657 1,993,645 5,865 6,648,976 5,359,420
Total Sales Revenue $ 1,520,999,814 $ 673,371,719 $ 22,374,916 $ 20,136,088 $ 67,066 $ 309,627,879 $ 52,666,817 $ 1,376,688 $ 160,624,135 $ 179,307,284
Plus:Other Operating Revenue 192,041,087 77,022,712 2,631,803 1,857,359 8,578 37,223,713 10,500,075 118,776 28,068,267 20,590,124
......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Total Revenue $ 1,713,040,901 $ 750,394,430 $ 25,006,719 $ 21,993,447 $ 75,644 $ 346,851,593 $ 63,166,892 $ 1,495,464 $ 188,692,402 $ 199,897,40
. 8
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Operating Expenses(Excl.Income Taxes) $ 1,316,431,774 $ 591,767,761 $ 25,113,691 $ 17,920,380 $ 95,363 $ 254,285,024 $ 46,193,135 $ 696,879 $ 144,061,181 $ 155,046,787
Federal Income Tax 30,802,383 13,100,312 556,855 345,468 2,010 6,187,789 1,156,299 19,802 3,508,077 3,876,008
State Income Tax (5,092615) (2,165,899) (92,066) (57,117) (332) (1,023,039) (191,173) (3,274) (579,997) (640,827)
......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total Operatin Expenses $ 1,342,141,542 $ 602,702,175 $ 25,578,479 $ 18,208,731 $ 97,040 $ 259,449,775 $ 47,158,261 $ 713,407 $ 146,989,262 $ 158,281,967
Total Operating Income(Before Taxes) $ 396,609,127 $ 158,626,669 $ (106,972) $ 4,073,067 $ (19,719) $ 92,566,568 $ 16,973,757 $ 798,584 $ 44,631,220 $ 44,850,622
......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total Operatin Income $ 370,899,359 $ 147,692,255 $ 571,761 $ 3,784,716 $ 21,396 $ 87,401,818 $ 16,008,631 $ 78$056 $ 41,703,140 $ 41,615,441
Plus:IERCO Operating Income E70 2,802,265 1,049,967 39,218 25,557 139 619,153 116,458 351 391,325 321,780
.........................................................................................................:......................................:..................................................................................................................................................................................................................................................................................................................................................................................................................
Consolidated Operatin Income $ 373,701,624 $ 148,742,223 $ 532,543 $ 3,810,273 $ 21,257 $ 88,020,970 $ 16,125,089 $ 782,407 $ 42,094,465 $ 41,937,222
9.............................................................................................................................................................................................(................1...............................................................1..............)...........................................................................................................................................................................................................
Rates of Return 7.266 6.105 (0.450) 5.689 (4.536) 9.270 9.417 14.142 9.066 6.028
Rates of Return-Index 1.00 0.84 (0.06) 0.78 (0.62) 1.28 1.30 1.95 1.25 0.83
Average Mills/kWh 95.41 115.56 116.09 140.88 123.49 87.91 76.95 707.60 70.11 98.27
REVENUE REQUIREMENT CALCULATION
Rate of Return Required 7.818 7.818 7.818 7.818 7.818 7.818 7.818 7.818 7.818 7.818
Revenue Requirement Adjustments $ 161,255,145 $ 71,398,982 $ 2,830,446 $ 1,329,217 $ 5,628 $ 31,742,505 $ 5,763,225 $ 17,201 $ 19,010,724 $ 18,645,335
Required Revenue $ 1,720,122,500 $ 800,406,829 $ 38,267,681 $ 23,366,891 $ 149,918 $ 322,971,359 $ 54,777,798 $ 927,176 $ 171,903,453 $ 214,559,084
Revenue Deficiency $ 199,122,685 $ 127,035,110 $ 15,892,766 $ 3,230,803 $ 82,852 $ 13,343,480 $ 2,110,981 $ (449,512) $ 11,279,319 $ 35,251,800
Percent Change Required 13.09% 18.87% 71.03% 16.04% 123.54% 4.31% 4.01% -32.65% 7.02% 19.66%
Return at Claimed ROR $ 402,091,278 $ 190,453,157 $ 9,260,402 $ 5,235,910 $ 36,638 $ 74,227,047 $ 13,386,968 $ 432,508 $ 36,298,157 $ 54,387,246
Earnings Deficiency $ 28,389,654 $ 41,710,934 $ 9,792,945 $ 1,425,637 $ 57,896 $ (13,793,923) $ (2,738,121) $ (349,899) $ (5,796,308) $ 12,450,024
REVENUE REQUIREMENT FOR RATE DESIGN
Total Idaho Sales Revenue $ 1,520,999,814 $ 673,371,719 $ 22,374,916 $ 20,136,088 $ 67,066 $ 309,627,879 $ 52,666,817 $ 1,376,688 $ 160,624,135 $ 179,307,284
Requested Change in Revenue(%) 13.09% 18.87% 71.03% 16.04% 123.54% 4.31% 4.01% -32.65% 7.02% 19.66%
Retail Sales Revenue Required $ 1,720,122,500 $ 800,406,829 $ 38,267,681 $ 23,366,891 $ 149,918 $ 322,971,359 $ 54,777,798 $ 927,176 $ 171,903,453 $ 214,559,084
Rate of Return at Required Revenue 7.818 7.818 7.818 7.818 7.818 7.818 7.818 7.818 7.818 7.818
Requested Average Mills/kWh 111.32 140.96 203.73 166.99 282.82 94.86 83.19 478.59 78.28 121.21
Exhibit No.36
Case No.IPC-E-25-16
R.Maloney,IPC
Results Summary Page 1 of 2

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
REQUIREMENTREVENUE ■
Non-Metered Traffic Control Lamb
Factor General Street Light Lighting Micron Simplot DOE/INL Simplot Brisbie Weston
Description Name Total Sch 40 Bob 41 Sch 42 Bob 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
Total Retail Sales Revenue $ 1,474,218,506 $ 1,452,369 $ 3,941,761 $ 239,792 $ 41,213,832 $ 12,439,200 $ 14,657,681 $ 10,304,634 $ 3,068,180 $ 9,850,287
Total Energy Sales(kWh) 15,451,409,934 14,484,473 20,419,614 3,056,155 635,708,728 211,750,000 241,000,000 155,000,000 - 132,053,769
Total Rate Base $ 5,143,426,242 $ 4,288,621 $ 13,646,551 $ 1,347,466 $ 101,168,995 $ 34,093,741 $ 33,606,008 $ 24,059,791 $ - $ 22,813,647
Retail-Transfer Adjustment 46,781,308 43,854 61,823 9,253 1,924,697 641,103 729,661 469,284 399,811
Total Sales Revenue $ 1,520,999,814 $ 1,496,223 $ 4,003,584 $ 249,045 $ 43,138,529 $ 13,080,302 $ 15,387,342 $ 10,773,918 $ 3,068,180 $ 10,250,099
Plus:Other Operating Revenue 192,041,087 164,986 266,503 35,971 5,473,284 3,053,860 2,180,947 1,470,749 1,373,381
......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Total Revenue $ 1,713,040,901 $ 1,661,209 $ 4,270,087 $ 285,016 $ 48,611,814 $ 16,134,162 $ 17,568,289 $ 12,244,667 $ 3,068,180 $ 11,623,479 i
......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Operating Expenses(Excl.Income Taxes) $ 1,316,431,774 $ 1,276,099 $ 2,835,731 $ 387,729 $ 34,429,120 $ 11,861,142 $ 13,159,273 $ 8,919,618 $ - $ 8,382,860
Federal Income Tax 30,802,383 27,137 63,044 7,169 907,096 303,436 328,401 219,189 - 194,292
State Income Tax (5,092 615) (4,487) (10,423) (1,185) (149,972) (50,168) (54,295) (36.239) (32,123)
.......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total Operatin Expenses $ 1,342,141,542 $ 1,298,750 $ 2,888,352 $ 393,713 $ 35,186,244 $ 12,114,410 $ 13,433,379 $ 9,102,569 $ - $ 8,545,028
Total Operating Income(Before Taxes) $ 396,609,127 $ 385,110 $ 1,434,356 $ (102,713) $ 14,182,694 $ 4,273,020 $ 4,409,016 $ 3,325,048 $ 3,068,180 $ 3,240,619
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total Operatin Income $ 370,899,359 $ 362,460 $ 1,381,736 $ 108,697 $ 13,4Y5 9 $ 4,019,752 $ 4034,910 $ 3,142,098 $ 3,068,180 $ 3,078,450
Plus:IERCO Operating Income E10 2,802,265 2,622 3,709 554 99,086 36,828 41,747 27,347 - 26,425
.........................................................................................................:......................................:.................................................................................................................................................................................................................................................................................................................................................................................................................,
Consolidated Operatin Income $ 373,701,624 $ 365,081 $ 1,385,445 $ 108,143 $ 13,524,655 $ 4,056,580 $ 4,176,658 $ 3,169,445 $ 3,068,180 $ 3,104,874 i
......................................................_e......................................................................................................................................................................................................................................5.................1...............................................................................................................................................................................................................................................J
Rates of Return 7.266 8.513 10.152 (8.026) 13.368 11.898 12.428 13.173 - 13.610
Rates of Return-Index 1.00 1.17 1.40 (1.10) 1.84 1.64 1.71 1.81 - 1.87
Average Mills/kWh 95.41 100.27 193.04 78.46 64.83 58.74 60.82 66.48 - 74.59
REVENUE REQUIREMENT CALCULATION
Rate of Return Required 7.818 7.818 7.818 7.818 7.818 7.818 7.818 7.818 7.818 7.818
Revenue Requirement Adjustments $ 161,255,145 $ 119,094 $ 174,430 $ 25,267 $ 4,957,462 $ 1,348,650 $ 1,741,203 $ 1,181,129 $ - $ 964,649
Required Revenue $ 1,720,122,500 $ 1,575,548 $ 3,753,029 $ 559,065 $ 40,605,501 $ 12,573,200 $ 15,061,768 $ 10,236,312 $ (1,024,312) $ 9,452,198
Revenue Deficiency $ 199,122,685 $ 79,325 $ (250,555) $ 310,020 $ (2,533,028) $ (507,103) $ (325,574) $ (537,607) $ (4,092,492) $ (797,900)
Percent Change Required 13.09% 5.30% -6.26% 124.48% -5.87% -3.88% -2.12% -4.99% -133.39% -7.78%
Return at Claimed ROR $ 402,091,278 $ 335,266 $ 1,066,830 $ 105,339 $ 7,908,963 $ 2,665,304 $ 2,627,175 $ 1,880,893 $ - $ 1,783,474
Earnings Deficiency $ 28,389,654 $ (29,815) $ (318,615) $ 213,482 $ (5,615,692) $ (1,391,275) $ (1,549,482) $ (1,288,552) $ (3,068,180) $ (1,321,400)
REVENUE REQUIREMENT FOR RATE DESIGN
Total Idaho Sales Revenue $ 1,520,999,814 $ 1,496,223 $ 4,003,584 $ 249,045 $ 43,138,529 $ 13,080,302 $ 15,387,342 $ 10,773,918 $ 3,068,180 $ 10,250,099
Requested Change in Revenue(%) 13.09% 5.30% -6.26% 124.48% -5.87% -3.88% -2.12% -4.99% -133.39% -7.78%
Retail Sales Revenue Required $ 1,720,122,500 $ 1,575,548 $ 3,753,029 $ 559,065 $ 40,605,501 $ 12,573,200 $ 15,061,768 $ 10,236,312 $ (1,024,312) $ 9,452,198
Rate of Return at Required Revenue 7.818 7.818 7.818 7.818 7.818 7.818 7.818 7.818 N/A 7.818
Requested Average Mills/kWh 111.32 108.77 183.80 182.93 63.87 59.38 62.50 66.04 N/A 71.58
Exhibit No.36
Case No.IPC-E-25-16
R.Maloney,IPC
Results Summary Page 2 of 2

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 37

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
SCHEDULERESIDENTIAL SERVICE-
Sch 1
Return @ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 6.105% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Cust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ 19,652,376 $ 56,072,331 $ 5,511,004 $ 30,775,455 $ 113,572,031 1,857,323,381 0.061148 U 'C 0.061148 0
Demand-Peak 4,791,069 12,727,066 1,343,532 19,310,180 1,857,323,381 0.010397 0. 0000000
010397
Demand-Baseload Non-Summer $ 25,941,089 $ 74,015,341 $ 7,274,512 $ 40,623,527 $ 149,914,808 3,820,795,249 0.039237 N 0.039237
Energy-Power Supply 5,678,118,630 - 45 45 45 45 16 is is is 00,600010-
Energy-Summer $ 508,879 $ 72,748,239 $ 142,702 $ 60,934,912 1,857,323,381 0.032808 1' 0.032808 '
Energy-Non-Summer $ 1,040,349 $ 148,726,049 $ 291,739 $ 124,574,958 3,820,795,249 0.032604 ' ' 0.032604 l
Energy-Annual 0.062474 1
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ _ _
Demand-Transmission 33,846,094 46,645,337 9,491,267 64,253,944 5,678,118,630 0.011316 0.011316 0.011316
Demand-Subtmnsmisslon - - - - -
Transmission-Direct(Accts.350-359) $ - $ - $ - $ - - 1 0 T 0 u u u 4 dt E 91 V Q V 41
00,00,00,00,00
DISTRIBUTION '
Substations-General $ 12,057,741 $ 15,145,876 $ 3,381,284 $ 31,554,630 6,235,775 5.060258 5.060258 ,
Substation-Direct(Accts.360-362) - - - - - -
Lines-Primary Demand 11,112,929 34,884,756 3,116,335 48,951,371 6,235,775 7.850086 a 7.850086 . . . >
Lines-Primary Customer 10,892,848 34,193,898 3,054,619 47,981,938 6,235,775 7.694623° ' ' 7.694623 . . . '
Line Trans-Primary Demand 2,842,178 2,831,644 797,018 6,565,137 6,235,775 1.052818 1.052818 .
LineTrans-Primary Customer 2,785,892 2,775,566 781,232 6,435,121 6,235,775 1.031968 . . _ _ _ . _ _ 1.031968 . _ . , , ,
Line Trans-Secondary Direct - - - - - - - - - - - - - - - - - >
Line Trans-Secondary Demand 9,398,410 9,366,541 2,635,543 21,712,212 6,235,775 3.481879. . . . . . . . . . . . . 3.481879 . . . . '
Line Trans-Secondary Customer 8,105,499 8,078,014 2,272,979 18,725,328 6,235,775 3.002887 3.002887 '
Lines-Secondary Direct - - - - -
Lines-Secondary Demand 765,122 3,043,095 214,559 4,000,684 6,235,775 0.641570 p . _ _ _ _ 0.641570 . _ ,
Lines-Secondary Customer 502,170 1,997,265 140,821 2,625,757 6,235,775 0.421080 0 x. . . . . . . . . . . 0.421080 . . . >
Services 1,500,302 2,695,918 420,721 4,581,846 6,235,775 0.734768 0" . . . . . . . . . . . 0.734768 . . . . . '
Meters 3,340,646 16,654,762 936,798 21,190,797 6,235,775 3.398262 3.398262
Street Lights - - - - - -
Installations on Customer Premises $ - $ 2,454,901 $ - $ 2,454,901 6,235,775 0.393680 p xi. . . . _ _ _ _ _ _ _ 0.393680 . . . . . .
CUSTOMER ACCOUNTING ` II I I III I I I - '
Meter Reading $ 0 $ 2,965,174 $ 0 $ 2,965,174 6,235,775 0.475510 u . . 0.475510 .
Customer Records 0 28,842,583 0 28,842,583 6,235,775 4.625341 p xi. . _ _ . _ , . 4.625341 ,. . . _ >
Uncollectibles 0 3,903,660 0 3,903,660 6,235,775 0.626010 k 4 4 4 4*******4,*9, 0.626010 4 4**4,4,4,
Other Customer Accounting $ - $ - $ - $ - 6,235,775 - _,
CUSTOMER INFORMATION .I
Customer Assistance $ 0 $ 21,192,279 $ 0 $ 21,192,279 6,235,775 3.398500 3.398500 +4
Sales Expense - - - - 6,235,775 - .I
Advertising - - - - 6,235,775 ,I
Other Customer Information $ - $ - $ - $ - 6,235,775 .I
+4
+4
MISCELLANEOUS :I
Demand $ - $ - $ - $ - - +4
Energy - 708,302 - 708,302 5,678,118,630 0.000125 0.000125 0.000125 .G
Customer - - - - 6,235,775 - ; ; ; ; ; ; ; ; ; .I
Revenue - - - (6,110,243) 6,235,775 (0.979869). (0.979869) =1
Other Misc.(Inc.Facilities Charges) - 58,671 - 58,671 6,235,775 0.009409 - - - - 0.009409 .I
...... Substation CIAO ......... (341370) .......(?MM)...........................(95728)...... .........(494152) ......... 6,235,775 (0.079245) ...... .........................................................................................................................(0.079245).S1 .v..21!l
Total $ 148 742 223 $ 602 702175 $ 41 710 934 1 71 398 982 $ 800 406 829 $ 0.115794 $ 0.083282 $ 42.839535
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cos
Page 1 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
RESIDENTIAL SERVICE ON-SITE GENERATION-SCHEDULE 6
Sch 6
Return@ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function -0.450% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Cust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ (52,231) $ 2,017,302 $ 960,472 $ 1,110,802 $ 4,346,929 54,040,899 0.080438° " . . "` ` 0.080438
Demand-Peak (12,733) 457,769 234,154 757,361 54,040,899 0.014015 . 0.014015
Demand-Baseload Non-Summer $ (80,859) $ 3,123,007 $ 1,486,916 $ 1,719,644 $ 6,729,527 133,796,046 0.050297 x _ _ 0.050297 AA,A,D, ,D„4,,
Energy-Power Supply 187,836,945 - 1
Energy-Summer $ (1,317) $ 2,557,348 $ 24,224 $ 2,148,455 54,040,899 0.039756 " < < < < .,. .,. .,. 0.039756 1
Energy-Non-Summer $ (2,944) $ 5,714,453 $ 54,129 $ 4,800,772 133,796,046 0.035881' 1' "' " "' ° °' °' °' °' °i°` 0.035881 1
Energy-Annual 0.076855 a 1
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ - - _
Demand-Transmission (77,658) 1,443,719 1,428,052 2,370,424 187,836,945 0.012620 �� ' ' ' ' 0.012620 0.012620
Demand-Subtransmission - - - - -
Transmission-Direct(Accts.350-359) $ - $ - $ - $
DISTRIBUTION w w w a awwba' - '
Substations-General $ (77,270) $ 1,308,436 $ 1,420,922 $ 3,112,616 226,338 13.752059 b O O O a 13.752059
Substation-Direct(Accts.360-362)
Lines-Primary Demand (71,215) 3,027,064 1,309,583 4,597,935 226,338 20.314448 e b e>§.v§i 20.314448 . . >
Lines-Primary Customer (29,113) 1,237,470 535,360 1,879,646 226,338 8.304592"- "'d 4' i' 8.304592 . . . '
Line Trans-Primary Demand (18,214) 244,150 334,931 657,734 226,338 2.905978 b O 6 O O O O O O�4P D D D E 2.905978
Line Trans-Primary Customer (7,446) 99,809 136,921 268,883 226,338 1.187970 1.187970
Line Trans-Secondary Direct - - - -
LineTrans-Secondary Demand (60,228) 807,603 1,107,538 2,175,219 226,338 9.610480 . . . . . . . . . . . . - 9.610480 . .
Line Trans-Secondary Customer (21,663) 290,485 398,368 782,400 226,338 3.456772 3.456772 '
Lines-Secondary Direct - - - - - . . . . ..
Lines-Secondary Demand (4,903) 264,224 90,164 371,430 226,338 1.641038 . . . _ . _ _ _ 1.641038 .
Lines-Secondary Customer (1,342) 72,326 24,681 101,671 226,338 0.449200 . - . . . . - - - - 0.449200 . . >
Services (3,990) 96,873 73,376 184,414 226,338 0.814770. . . . . . . . . . . . . . 0.814770 . . . ' ' ' .
Meters (11,604) 784,185 213,380 1,054,643 226,338 4.659591 4.659591
Street Lights - - - - - -
Installations on Customer Premises $ - $ 89,105 $ - $ 89,105 226,338 0.393680 . . . _ _ _ _ _ 0.393680
CUSTOMER ACCOUNTING
Meter Reading $ (0) $ 96,935 $ 0 $ 96,935 226,338 0.428276 . . 0.428276 .
Customer Records (0) 1,046,891 0 1,046,891 226,338 4.625341 b„ ,. _ _ _ _ 4.625341 , , ,
Uncollectlbles (0) 6,464 0 6,464 226,338 0.028558 p 0.028558 - >
Other Customer Accounting $ - $ - $ - $ - 226,338 -0,9 0 0 0 0 0- ° ° °
CUSTOMER INFORMATION '
Customer Assistance $ (0) $ 769,210 $ 0 $ 769,210 226,338 3.398500 3.398500
Sales Expense - - - - 226,338 - - -
Advertising - - - - 226,338 -
Other Customer Information $ - $ - $ - $ - 226,338
MISCELLANEOUS
Demand $ - $ - $ - $ - - - 1
Energy - 23,431 - 23,431 187,836,945 1.000125 0.000125 0.000125 1
Customer - - - - 2266*0*0001
,338 - 1
Revenue - - - (53,164) 226,338 (0.234887) (0.234887) :. 1
Other Misc.(Inc.Facilities Charges) - 2,130 - 2,130 226,338 0.009409 0.009409
Substation ClAC 1,909 ,228 40 53,380 226,338 0.235841 0.235841 ` '
Total $ 532,543 $ 25,578,479 $ 9,792,945 $ 2,830,446 $ 38,267,681 $ 0.746953 $ 0.098923 $ 75.509934
.................................................................................................................................................1.................)................................................$..........................................$.........................................$................................1........................................................................................................................................................................................$..............0........................$..........................................$.............75.509934..............................................
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cos
Page 2 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
SMALL GENERAL SERVICE-SCHEDULE 7
Sch 7
Return@ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 5.689% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Cust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ 289,149 $ 884,467 $ 108,187 $ 485,953 $ 1,799,469 46,948,000 0.038329. . . . . . . . . . . . . ` "` 0.038329
Demand-Peak 70,492 200,737 26,375 306,409 46,948,000 0.006527. . . . . . . . . . . . . 0.006527
Demand-Baseload Non-Summer $ 501,755 $ 1,534,798 $ 187,735 $ 843,264 $ 3,122,584 92,980,074 0.033583 _ _ _ _ 0.033583
Energy-Power Supply 139,928,074 - - - - - - - - - - -
Energy-Summer $ 11,806 $ 1,811,208 $ 4,417 $ 1,517,375 46,948,000 0.032320. . . . . . . . . . . . . - - 0.032320
Energy-Non-Summer $ 23,332 $ 3,579,550 $ 8,730 $ 2,998,838 92,980,074 0.032252 0.032252
Energy-Annual 0.056781 ,
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ - - -
Demand-Transmission 638,713 942,631 238,978 1,314,860 139,928,074 0.009397 0.009397 0.009397
Demand-Subtransmission - - - - -
Transmission-Direct(Accts.350-359) $ - $ - $ - $ - - x 1t dt m m r 4 9 9 9 41 n,n,41 nr - - - - -
DISTRIBUTION
Substations-General $ 237,439 $ 319,320 $ 88,839 $ 671,895 360,412 1.864242 1.864242 .
Substation-Direct(Accts.360-362) - - - - - -
Lines-Primary Demand 218,834 736,529 81,878 1,039,152 360,412 2.883235 2.883235 . . . . -
Lines-Primary Customer 586,635 1,974,433 219,493 2,785,684 360,412 7.729166 7.729166 . ' ' . .
LineTrans-Primary Demand 55,968 59,662 20,941 139,931 360,412 0.388214 0.388254
Line Trans-Primary Customer 150,034 159,938 56,136 375,118 360,412 1.040803$@ @ @ 1.040803
Line Trans-Secondary Direct - - - - -
Line Trans-Secondary Demand 185,072 197,351 69,246 462,780 360,412 1.284031 . . . . . . . . . . - - - 1.284031 . . . . -
LlneTrans-Secondary Customer 436,522 465,484 163,327 1,091,540 360,412 3.028591 3.028591 '
Lines-Secondary Direct - - - - - . . . . . . . .. . . .
Lines-Secondary Demand 15,067 64,262 5,637 84,868 360,412 0.235474,. ,. . . . . . _ _ 0.235474 ,. . _ . , ,
Lines-Secondary Customer 27,044 115,350 10,119 152,336 360,412 0.422672 - . . . . . - - - 0.422672 . . . >
Services 88,741 170,847 33,203 292,731 360,412 0.812214. . . . . . . . . . _ _ _ _ _ 0.812214 . . _ _
Meters 301,765 1,613,605 112,907 2,060,720 360,412 5.717681 5.717681
Street Lights - - - - 360,412
Installations on Customer Premises $ - $ 141,887 $ - $ 141,887 360,412 0.393680 . . . . . _ _ 0.393680
CUSTOMER ACCOUNTING
Meter Reading $ 0 $ 192,329 $ 0 $ 192,329 360,412 0.533636 . . . . . 0.533636 . .
Customer Records 0 1,667,028 0 1,667,028 360,412 4.625341 k„ _ _ 4.625341 . _ , , ,
Uncollectlbles 0 134,784 0 134,784 360,412 0.373971 p T 4 w w 4 . u' u'u,u,u,u,u' 0.373971 . . . . >
Other Customer Accounting $ - $ - $ - $ - 360,412 -0,9 0 0 0 0 0- ° ° °
CUSTOMER INFORMATION '
Customer Assistance $ 0 $ 1,224,860 $ 0 $ 1,224,860 360,412 3.398500 3.398500 . _ _ ,
Sales Expense - - - - 360,412 -
Advertising - - - - 360,412 -
Other Customer Information $ - $ - $ - $ - 360,412
MISCELLANEOUS
Demand $ - $ - $ - $ - 360,412 -
Energy - 17,455 - 17,455 139,928,074 1.000125 0.000125 0.000125
Customer - - - - 360,412 -
Revenue - - - (185,839) 360,412 (0.515629) (0.515629) i
Other Misc.(Inc.Facilities Charges) - 2,341 - 2,341 360,412 0.006495 0.006495
Substation ClAC 2$095 2,126 10,512 44,242 360,412 0.122755 0.122755` �
......................................................................................................................................................(...............)......................................................................(...............)........................................................................(...............)......................................................................................).A...n........z....,...a......:.z.:a,...a..:.,..: .........,.............................................................................................................(........................�...m...�...A..s....II:...,,:...
Total $ 3,810,273 $ 18,208,731 $ 1,425,637 $ 1,329,217 $ 23,366,891 $ 0.086697 $ 0.075357 $ 34.099601
.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cos
Page 3 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
SMALL GENERAL SERVICE ON-SITE GENERATION-SCHEDULE 8
Sch 8
Return@ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function -4.536% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Cust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer S (863) $ 3,296 $ 2,349 $ 1,818 $ 7,369 172,273 0.042773 u " . . . 0.042773
Demand-Peak (210) 748 573 1,301 172,273 0.007554 0.007554
Demand-Baseload Non-Summer $ (1,807) $ 6,904 $ 4,922 $ 3,809 $ 15,436 357,803 0.043142 v 0.043142
Energy-Power Supply 530,076 - - - - - - - - - - - - - - -
Energy-Summer $ (57) $ 11,012 $ 156 $ 9,268 172,273 0.053799. ' . . . . . . . . . . . . . 0.053799
Energy-Non-Summer $ (95) $ 18,242 $ 258 $ 15,354 357,803 0.042912 0.042912
Energy-Annual 0.078027,. -
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ - - - - - - - - - - - - - - - - -
Demand-Transmission (1,762) 3,234 4,800 5,849 530,076 0.011034, 0.011034 0.011034
Demand-Subtransmission - - - - - -, ,
Transmission-Direct(Accts.350-359) $ - $ - $ - $ - - u 4i 4i 0 r ar 44 44 41 44 44 4' 44 4'44
$
DISTRIBUTION
Substations-General $ (4,512) $ 7,539 $ 12,289 $ 19,338 994 19.455023 19.455023
'
Substation-Direct(Accts.360-362) - - - - - -0,00, , , ,
Lines-Primary Demand (4,159) 17,489 11,326 27,832 994 27.999514 0,0' 27.999514 - - - -
Lines-Primary Customer (1,290) 5,425 3,513 8,633 994 8.685034 8.685034 ' ' .
Line Trans-Primary Demand (1,064) 1,405 2,897 4,119 994 4.143557 ' ` ` 4 4 4.143557 . . '
Line Trans-Primary Customer (330) 436 899 1,278 994 1.285270 1.285270 , , ,
Line Trans-Secondary Direct - - - - - -
Line Trans-Secondary Demand (3,517) 4,648 9,579 13,621 994 13.703210 13.703210 . . .
Line Trans-Secondary Customer (960) 1,268 2,614 3,717 994 3.739864 3.739864
Lines-Secondary Direct - - - - - ,
Lines-Secondary Demand (286) 1,527 780 2,234 994 2.247217 4, u, 4, 4, 4, 4, u, u, u, u, u, u, u, u, u, 2.247217 , . _ _ , ,
Lines-Secondary Customer (59) 317 162 464 994 0.466738 . . . . . . . . . . - - - - 0.466738 . . . >
Services (189) 454 515 922 994 0.927996. ' . . . . . . . . . 0.927996 . . . . ' ' .
Meters (631) 4,222 1,718 5,869 994 5.904546. 5.904546
Street Lights - - - - 994 -
Installations on Customer Premises $ - $ 391 $ - $ 391 994 0.393680 4 . . . . . . . . . . . . . 0.393680
CUSTOMER ACCOUNTING
Meter Reading $ (0) $ 478 $ 0 $ 478 994 0.480965 . . . . . 0.480965 . .
Customer Records (0) 4,598 0 4,598 994 4.625341 _ _ 4.625341 . _ , , .
Uncollectlbles - - - - 994 -
w
Other Customer Accounting $ - $ - $ $ 994 04b 0 0,0,0,0,00
CUSTOMER INFORMATION '
Customer Assistance $ (0) $ 3,378 $ 0 $ 3,378 994 3.398500 3.398500 . _ _ ,
Sales Expense - - - - 994 -
Advertising - - - - 994
Other Customer Information $ - $ - $ - $ - 994
[r '
MISCELLANEOUS
Demand $ - $ - $ - $ - 994 -[r I
Energy - 66 - 66 530,076 0.000125 40 40 40 40 40 40 40 40 40 0 0.000125 0.000125 I
Customer - - - - 994 I
I
Revenue - - - (156) 994 (0.156476) :, , 0 (0.156476) i
Other Misc.(Inc.Facilities Charges) - 6 - 6 994 0.006495 0.006495
Substation ClAC 42 1454 1448 94 9 1456526 1456526
Total $ 21,257 $ 97,040 $ 57,896 $ 5,628 $ 149,916 $ 0.715286 $ 0.097273 $ 95.849949
....................................................................................................................................................1..............)....$.........................................$..........................................$.........................................$...............................18........................................................................................................................................................................................$..............0........................$..........................................$.............95.849949..............................................
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,PC
Unit Cos
Page 4 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
LARGE GENERAL SERVICE-SCHEDULE 9 SECONDARY
Sch 9-S
Return@ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 9.270% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Cust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ 11,446,439 $ 21,626,742 $ (1,793,792) $ 11,805,434 $ 42,378,947 4,171,093 10.160155 10.160155
Demand-Peak 2,790,537 4,910,724 (437,310) 7,117,944 4,171,093 1.706494 1.706494
Demand-Baseload Non-Summer $ 19,330,799 $ 36,523,341 $ (3,029,364) $ 19,937,071 $ 71,569,762 7,373,578 9.706247 9.706247
Energy-Power Supply 3,404,848,961
Energy-Summer $ 492,484 $ 46,373,453 $ (77,178) $ 38,787,723 1,204,733,146 0.032196 0.032196
Energy-Non-Summer $ 894,639 $ 84,241,376 $ (140,200) $ 70,461,243 2,200,115,815 0.032026 0.032026
Energy-Annual 0.055197
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ - 11,544,670 -
Demand-Transmission 24,437,546 22,431,664 (3,829,651) 28,019,656 11,544,670 2.427064 2.427064 2.427064
Demand-Submimsmission - - - - 11,544,670 -
Transmission-Direct(Accts.350-359) $ - $ - $ - $ - 11,544,670 -
DISTRIBUTION
Substations-General $ 8,176,873 $ 6,848,435 $ (1,281,412) $ 13,245,033 15,582,930 0.849971 0.849971
Substation-Direct(Acots.360-362) - - - - 15,582,930 -
Lines-Primary Demand 7,536,155 15,657,746 (1,181,004) 21,081,312 15,582,930 1.352846 1.352846
Lines-Primary Customer 1,259,373 2,616,579 (197,359) 3,522,915 474,816 7.419535 7.419535
Line Trans-Primary Demand 1,927,403 1,284,461 (302,047) 2,732,256 15,582,930 0.175336 0.175336
Line Trans-Primary Customer 322,090 214,647 (50,475) 456,589 474,816 0.961613 0.961613
Line Trans-Secondary Direct - - - - 15,582,930 -
Line Trans-Secondary Demand 6,373,466 4,248,733 (998,797) 9,036,200 15,582,930 0.579878 0.579878
Line Trans-Secondary Customer 937,114 624,707 (146,857) 1,328,626 474,816 2.798191 2.798191
Lines-Secondary Direct - - - - 15,582,930 -
Lines-Secondary Demand 518,862 1,364,447 (81,312) 1,732,993 15,582,930 0.111211 0.111211
Lines-Secondary Customer 58,058 152,675 (9,098) 193,914 474,816 0.408398 0.408398
Services 229,033 273,400 (35,892) 436,908 474,816 0.920162 0.920162
Meters 1,590,266 5,237,874 (249,213) 6,478,747 474,816 13.644750 13.644750
Street Lights - - - - - -
Installations on Customer Premises $ - $ 186,926 $ - $ 186,926 474,816 0.393680 0.393680
CUSTOMER ACCOUNTING
Meter Reading $ 0 $ 237,801 $ (0) $ 237,801 474,816 0.500828 0.500828
Customer Records 0 2,196,186 (0) 2,196,186 474,816 4.625341 4.625341
Uncollectibles 0 177,079 (0) 177,079 474,816 0.372943 0.372943
Other Customer Accounting $ - $ - $ - $ - 474,816 -
CUSTOMER INFORMATION
Customer Assistance $ 0 $ 1,613,662 $ (0) $ 1,613,662 474,816 3.398500 3.398500
Sales Expense - - - - 474,816 -
Advertising - - - - 474,816 -
Other Customer Information $ - $ - $ - $ - 474,816 -
MISCELLANEOUS
Demand $ - $ - $ - $ - 11,544,670 -
Energy - 424,729 - 424,729 3,404,848,961 0.000125 0.000125 0.000125
Customer - - - - 474,816 -
Revenue - - - (190,757) 474,816 (0.401750) (0.401750
Other Misc.(Inc.Facilities Charges) - - - - 15,582,930 -
Substation CIAC 300,168 17,613 47,040 255,036 15,582,930 0.016366 0.016366
Total $ 3,793,923 88,020,970 $ 259,449,775 $ 7 $ 31,742,505 $ 322,971,359 $ 14.293773 $ 12.733371 $ 0.032321 $ 0.032151 $ 35.042190 $
...................................................................................................................................................................................................................................(..........................).....................................................................................................................................................................................................................................................................................................................................................................................................................................3.052676
.........................
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cos
Page 5 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
LARGE GENERAL SERVICE-SCHEDULE 9 PIT
Sch 9-PfF
Return@ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 9.417% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Cust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ 2,018,848 $ 3,759,372 $ (342,811) $ 2,049,836 $ 7,352,216 481,791 15.260193 15.260193
Demand-Peak 492,177 853,701 (83,574) 1,234,400 481,791 2.562110 2.562110
Demand-Baseload Non-Summer $ 3,657,251 $ 6,810,305 $ (621,020) $ 3,713,388 $ 13,318,935 1,207,279 11.032195 11.032195
Energy-Power Supply 658,481,354
Energy-Summer $ 98,342 $ 9,116,585 $ (16,699) $ 7,624,826 241,903,008 0.031520 0.031520
Energy-Non-Summer $ 166,680 $ 15,451,611 $ (28,303) $ 12,923,243 416,578,346 0.031022 0.031022
Energy-Annual 0.053307
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ - 1,689,069 -
Demand-Transmission 4,435,433 4,017,408 (753,159) 4,992,894 1,689,069 2.956003 2.956003 2.956003
Demand-Subtransmission - - - - 1,689,069 -
Transmission-Direct(Accts.350-359) $ 90 $ 74 $ (15) $ 144 1,689,069 0.000085 0.000085 0.000085
DISTRIBUTION
Substations-General $ 1,541,171 $ 1,273,963 $ (261,699) $ 2,452,881 2,097,803 1.169262 1.169262
Substation-Direct(Acots.360-362) - - - - 2,097,803 -
Lines-Primary Demand 1,420,409 2,908,303 (241,193) 3,907,298 2,097,803 1.862566 1.862566
Lines-Primary Customer 9,432 19,312 (1,602) 25,945 3,569 7.269980 7.269980
Line Trans-Primary Demand 363,275 239,094 (61,686) 505,853 2,097,803 0.241135 0.241135
Line Trans-Primary Customer 2,412 1,588 (410) 3,359 3,569 0.941198 0.941198
Line Trans-Secondary Direct 1,089,804 713,616 (185,054) 1,514,003 2,097,803 0.721709 0.721709
Line Trans-Secondary Demand - - - - 2,097,803 -
Line Trans-Secondary Customer - - - - 3,569 -
Lines-Secondary Direct 738,350 903,125 (125,375) 1,440,460 2,097,803 0.686652 0.686652
Lines-Secondary Demand - - - - 2,097,803 -
Lines-Secondary Customer - - - - 3,569 -
Services 8,170 9,618 (1,387) 15,317 3,569 4.292020 4.292020
Meters 236,909 768,688 (40,228) 949,448 3,569 266.041381 266.041381
Street Lights 922 1,149 (157) 1,832 3,569 0.513229 0.513229
Installations on Customer Premises $ 431 $ 1,431 $ (73) $ 1,749 3,569 0.490037 0.490037
CUSTOMER ACCOUNTING
Meter Reading $ 0 $ 89,539 $ (0) $ 89,539 3,569 25.089407 25.089407
Customer Records 0 133,458 (0) 133,458 3,569 37.395624 37.395624
Uncollectibles 0 1,331 (0) 1,331 3,569 0.372943 0.372943
Other Customer Accounting $ - $ - $ - $ - 3,569 -
CUSTOMER INFORMATION
Customer Assistance $ 0 $ 12,129 $ (0) $ 12,129 3,569 3.398500 3.398500
Sales Expense - - - - 3,569 -
Advertising - - - - 3,569 -
Other Customer Information $ - $ - $ - $ - 3,569 -
MISCELLANEOUS
Demand $ - $ - $ - $ - 1,689,069 -
Energy - 82,141 - 82,141 658,481,354 0.000125 0.000125 0.000125
Customer - - - - 3,569 -
Revenue - - - (1,287) 3,569 (0.360545) (0.360545
Other Misc.(Inc.Facilities Charges) 0 0 (0) (3,675,132) 2,097,803 (1.751895) (1.751895)
Substation CIAC 155,016 9278 26,322 129184 2297,803 0.061580 0.061580
Total $ 16,125,089 $ 47,158,261 $ 2121 $ 5,763,225 $ $ 20.778392 $ 13.988284 $ 0.031645 $ 0.031147 $ 345.443774 $
......................................................................................................................................................................................................................................(...,798,....................).............................................................54,777,798........................................................................................................................................................................................................................................................................................................................................................................2.867847
.........................
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cos
Page 6 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
POWERLARGE
Sch 19-S/P/r
Return@ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 9.066% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Cust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ 6,043,080 $ 11,732,927 $ (832,118) $ 6,373,140 $ 22,981,454 1,495,729 15.364713 15.364713
Demand-Peak 1,473,248 2,665,129 (202,863) 3,867,783 1,495,729 2.585884 2.585884
Demand-Baseload Non-Summer $ 11,983,094 $ 23,265,747 $ (1,650,044) $ 12,637,584 $ 45,570,954 2,862,888 15.917825 15.917825
Energy-Power Supply 2,196,091,802
Energy-Summer $ 294,151 $ 28,325,351 $ (40,504) $ 23,694,589 746,169,006 0.031755 0.031755
Energy-Non-Summer $ 563,225 $ 54,235,798 $ (77,555) $ 45,369,073 1,449,922,797 0.031291 0.031291
Energy-Annual 0.053961
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ - 4,358,618 -
Demand-Transmission 13,097,067 12,418,315 (1,803,435) 15,579,261 4,358,618 3.574358 3.574358 3.574358
Demand-Subtransmission - - - - 4,358,618 -
Transmission-Direct(Accts.350-359) $ - $ - $ - $ - 4,358,618 -
DISTRIBUTION
Substations-General $ 3,574,579 $ 3,095,522 $ (492,211) $ 5,981,799 4,907,546 1.218898 1.218898
Substation-Direct(Acots.360-362) 503 298 (69) 705 4,907,546 0.000144 0.000144
Lines-Primary Demand 3,294,485 7,030,730 (453,643) 9,479,940 4,907,546 1.931707 1.931707
Lines-Primary Customer 4,078 8,702 (562) 11,734 1,608 7.296768 7.296768
Line Trans-Primary Demand 842,578 582,228 (116,021) 1,235,755 4,907,546 0.251807 0.251807
Line Trans-Primary Customer 1,043 721 (144) 1,530 1,608 0.951168 0.951168
Line Trans-Secondary Direct 1,418,095 974,980 (195,268) 2,075,064 4,907,546 0.422831 0.422831
Line Trans-Secondary Demand 10,141 7,010 (1,396) 14,875 4,907,546 0.003031 0.003031
Line Trans-Secondary Customer 23 16 (3) 34 1,608 0.021127 0.021127
Lines-Secondary Direct 1,425,758 1,821,926 (196,324) 2,918,063 4,907,546 0.594607 0.594607
Lines-Secondary Demand 826 2,228 (114) 2,834 4,907,546 0.000577 0.000577
Lines-Secondary Customer 1 4 (0) 5 1,608 0.003063 0.003063
Services 12,437 15,300 (1,713) 24,472 1,608 15.217972 15.217972
Meters 169,747 573,327 (23,374) 710,043 1,608 441.541694 441.541694
Street Lights 12 16 (2) 26 1,608 0.016024 0.016024
Installations on Customer Premises $ 216 $ 648 $ (30) $ 816 1,608 0.507651 0.507651
CUSTOMER ACCOUNTING
Meter Reading $ 0 $ 40,346 $ (0) $ 40,346 1,608 25.089407 25.089407
Customer Records 0 60,136 (0) 60,136 1,608 37.395624 37.395624
Uncollectibles (0) (511) 0 (511) 1,608 (0.317702) (0.317702)
Other Customer Accounting $ - $ - $ - $ - 1,608 -
CUSTOMER INFORMATION
Customer Assistance $ 0 $ 5,465 $ (0) $ 5,465 1,608 3.398500 3.398500
Sales Expense - - - - 1,608 -
Advertising - - - - 1,608 -
Other Customer Information $ - $ - $ - $ - 1,608 -
MISCELLANEOUS
Demand $ - $ - $ - $ - 4,358,618 -
Energy - 273,946 - 273,946 2,196,091,802 0.000125 0.000125 0.000125
Customer - - - - 1,608 -
Revenue - - - (42) 1,608 (0.026378) (0.026378
Other Misc.(Inc.Facilities Charges) 0 0 (0) (6,123,986) 4,907,546 (1.247871) (1.247871)
Substation CIAC 2113,922 147,044 291,082 1,872,706 4,907,546 0.381597 0.381597
Total $ 42,094,465 $ 146,989,262 $ 5 $ 19,070,724 $ 171,903,453 $ 27.524955 $ 19.492183 $ 0.037680 $ 0.037475 $ 531.094977 $
......................................................................................................................................................................................................................................(...,796,308...................).....................................................................................................................................................................................................................................................................................................................................................................................................................................2.794134
.........................
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cos
Page 7 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
IRRIGATION-SCHEDULE 24 SECONDARY
Sch 24-S
Return@ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 6.028% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Cust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ 9,030,037 $ 26,119,818 $ 2,680,773 $ 14,322,620 $ 52,918,389 3,891,290 13.599189 13.599189'
Demand-Peak 2,201,440 5,928,977 653,548 9,002,140 3,891,290 2.313408 2.313408
Demand-Baseload Non-Summer $ 2,725,358 $ 7,883,231 $ 809,085 $ 4,322,715 $ 15,971,316 3,891,290 4.104376 4.10437.,
Energy-Power Supply 1,770,164,055
Energy-Summer $ 374,022 $ 54,157,217 $ 111,037 $ 45,364,588 1,441,717,277 0.031466 0.031466
Energy-Non-Summer $ 94,744 $ 13,718,599 $ 28,127 $ 11,491,333 328,446,778 0.034987 0.034987
Energy-Annual 0.046227
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ - 3,891,290 -
Demand-Transmission 9,065,579 12,678,672 2,691,325 17,494,554 3,891,290 4.495824 4.495824'
Demand-Subtransmission - - - - 3,891,290 -
Transmission-Direct(Accts.350-359) $ - $ - $ - $ - 3,891,290 -
DISTRIBUTION
Substations-General $ 5,839,001 $ 7,444,347 $ 1,733,441 $ 15,517,459 3,891,290 3.987741 3.987741
Substation-Direct(Acots.360-362) - - - - 3,891,290 -
Lines-Primary Demand 5,381,473 17,124,528 1,597,613 24,046,919 3,891,290 6.179678 6.179678
Lines-Primary Customer 408,823 1,300,927 121,369 1,826,812 237,044 7.706653 7.706653
Line Trans-Primary Demand 1,376,334 1,392,546 408,596 3,229,630 3,891,290 0.829964 0.829964'
Line Trans-Primary Customer 104,558 105,790 31,041 245,351 237,044 1.035045 1.035045
Line Trans-Secondary Direct - - - - 3,891,290 - -
Line Trans-Secondary Demand 4,551,211 4,606,273 1,351,131 10,681,025 3,891,290 2.744854 2.744854
Line Trans-Secondary Customer 304,210 307,891 90,312 713,937 237,044 3.011839 3.011839 '
Lines-Secondary Direct - - - - 3,891,290 -
Lines-Secondary Demand - - - - 3,891,290 - ,
Lines-Secondary Customer 18,847 75,974 5,595 99,946 237,044 0.421634 0.421634 , , " " "
Services 79,803 145,456 23,691 247,402 237,044 1.043699 1,043699 ' . . . . '
Meters 548,999 2,773,667 162,983 3,531,046 237,044 14.896196 14.896196 '
Street Lights - - - - 237,044 - ,
Installations on Customer Premises $ - $ 93,319 $ - $ 93,319 237,044 0.393680 0.393680
CUSTOMER ACCOUNTING '
Meter Reading $ 0 $ 150,040 $ 0 $ 150,040 237,044 0.632962 0.632962 . . . . .
Customer Records 0 1,096,407 0 1,096,407 237,044 4.625341 4.625341 " " " " " , ,
Uncollectibles 0 80,369 0 80,369 237,044 0.339047 0.339047 4 4**4,4,4,
Other Customer Accounting $ - $ - $ - $ - 237,044 - .
I
CUSTOMER INFORMATION
I
Customer Assistance $ 0 $ 805,592 $ 0 $ 805,592 237,044 3.398500 3.398500
Sales Expense - - - - 237,044 -
Advertising - - - - 237,044 - 'I
Other Customer Information $ - $ - $ - $ - 237,044 qPqPqFqPRvWW1
MISCELLANEOUS
i
Demand $ - $ - $ - $ - 3,891,290 - 'I
Energy - 220,815 - 220,815 1,770,164,055 0.000125 0.000125 0.000125
Customer - - - - 237,044 -
I
Revenue - - - (107,380) 237,044 (0.452996) (0.452996)
Other Misc.(Inc.Facilities Charges) - 84,411 - 84,411 237,044 0.356100 0.356100
Substation ClA0000000,
C
..........................................................................................................................................................(..1..6.......2........).............................................1...2.....9..0...........................................(.4...9....6......3..)................................................................................................................(..2..4...6....3...3.....)......................38 .290......................0.0634).........................(00630 .a a'
.... ...................... ... ...................... .... ........................
..
Total $ 41,937,222 $ 158,281,967 $ 12,450,024 $ 18,645,335 $ 214,559,084 $ 38.191729 0.031590 $ 0.035112 $ 37.407701
................ ........................................................................................................... ..... ....... ............... ..... .......... ............ .............................................................................................. ..................................................................................... .............. ................... ..... ........... ......m.........m.........x.x.......z........s...........u.......x........
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cos
Page 8 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
MICRON
Sch 26
Return @ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 13.368% Expenses Deficiency Adjustments Requirement Units $/Each ($IkW) ($/kW) ($/kWh) ($/kWh) ($/Gust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ 2,348,763 $ 3,113,269 $ (975,251) $ 1,679,841 $ 5,825,806 1,027,098 5.672102 5.672102"" ' '
Demand-Peak 572,607 707,522 (237,757) 962,995 1,027,098 0.937588 0.937588
Demand-Baseload Non-Summer $ 4,582,790 $ 6,074,456 $ (1,902,861) $ 3,277,622 $ 11,367,025 1,027,098 11.067126 11.067126,
Energy-Power Supply 635,708,728
Energy-Summer $ 100,604 $ 6,570,672 $ (41,772) $ 5,485,803 635,708,728 0.008629 0.008629 "
Energy-Non-Summer $ 219,516 $ 14,337,143 $ (91,147) $ 11,969,969 635,708,728 0.018829 0.018829 "
Energy-Annual "
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ - 1,027,098 _
Demand-Transmission 4,919,467 3,206,633 (2,042,655) 3,483,242 1,027,098 3.391342 3.3.1342'
Demand-Subtransmission - - - - 1,027,098 -
Transmission-Direct(Accts.350-359) $ - $ - $ - $ - 1,027,098
DISTRIBUTION
Substations-General $ - $ - $ - $ - 1,027,098 - "
Substation-Direct(Acots.360-362) 2,710,843 1,115,369 (1,125,593) 2,310,834 1,027,098 2.249867 2.249867,
Lines-Primary Demand - - - - 1,027,098 -
Lines-Primary Customer - - - - 12
Line Trans-Primary Demand - - - - 1,027,098 -
LineTrans-Primary Customer - - - - 12 -
Line Trans-Secondary Direct - - - - 1,027,098
Line Trans-Secondary Demand - - - - 1,027,098
Line Trans-Secondary Customer - - - - 12
Lines-Secondary Direct - - - - 1,027,098 - -
Lines-Secondary Demand - - - - 1,027,098 -
Lines-Secondary Customer - - - - 12
Services - - 12 _
Meters 39,731 91,355 (16,497) 108,787 12 9,065.583935 9,065.583935
Street Lights - - - - 12 -
Installations on Customer Premises $ - $ - $ - $ - 12
CUSTOMER ACCOUNTING '
Meter Reading $ 0 $ 301 $ (0) $ 301 12 25.089407 i 25.089407. *000001
I
Customer Records 0 449 (0) 449 12 37.395624 ,. 37.395624" i
Uncollectlbles - - - - 12 - - - I
Other Customer Accounting $ - $ - $ - $ - 12 - °i$a
CUSTOMER INFORMATION
e, I
Customer Assistance $ 0 $ 41 $ (0) $ 41 12 3.398500 e,@. 3.398500"
Sales Expense - - - - 12 -
Advertising - - - - 1244
-
Other Customer Information $ - $ - $ - $ - 12 - e,
wwwwwwwl
MISCELLANEOUS
Demand $ - $ - $ - $ - 1,027,098 - e,
Energy - 79,300 - 79,300 635,708,728 0.000125 0.000125 e,
e,4
Customer - - - - 12 - e,
Revenue - - - - 12
Other Misc.(Inc.Facilities Charges) - - - - 1,027,098 - e,
Substation ClAC 1969,665 110264 817,842 989050 1,027,098 0962956 0962956
...............................................................................................................................................(......................)..........................................).................................................................................................................(..................)......................................................................................)......................(.....................)......_................_....._.................................................................._....._................_....._..................................................ia...;a..A..:.a...m:...,.:..
Total $ 13,524,655 $ 35,186,244 E 5,615,692 E 4,957,462 E 40,605,501 E 22.355070 E 0.027583 E 9,131.467466
......................................................................................................................................................................................................................................1..................2)....$.........................................$................................1...............................................................................................$......................................................................................$..............0...............3..................................................................1...............6..............................................
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cos
Page 9 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
Sch 29
Return @ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 11.898% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Gust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ 607,097 $ 903,845 $ (208,215) $ 487,844 $ 1,716,636 330,992 5.186340 5.186340'
Demand-Peak 148,005 205,403 (50,761) 285,700 330,992 0.863164 0.863164
Demand-Baseload Non-Summer $ 1,071,231 $ 1,594,846 $ (367,397) $ 860,806 $ 3,029,026 330,992 9.151362 9.151362,
Energy-Power Supply 211,750,000
Energy-Summer $ 33,807 $ 2,480,849 $ (11,595) $ 2,072,634 211,750,000 0.009788 0.009788
Energy-Non-Summer $ 72,089 $ 5,289,991 $ (24,724) $ 4,419,540 211,750,000 0.020871 0.020871
Energy-Annual
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ - 330,992 -
Demand-Transmission 1,200,670 878,766 (411,791) 1,004,143 330,992 3.033739 3.033739'
Demand-Subtransmission - - - - 330,992 -
Transmission-Direct(Accts.350-359) $ - $ - $ - $ - 330,992 - - - - -
DISTRIBUTION '
Substations-General $ - $ - $ - $ - 330,992 - ,
Substation-Direct(Acots.360-362) 196,384 90,694 (67,353) 196,098 330,992 0.592456 0.592456,
Lines-Primary Demand - - - - 330,992 - >
Lines-Primary Customer - - - - 12
LineTrans-Primary Demand - - - - 330,992 -
LineTrans-Primary Customer - - - - 12 - ,
Line Trans-Secondary Direct 204,565 109,094 (70,159) 213,751 330,992 0.645790 0.645790, >
Line Trans-Secondary Demand - - - - 330,992 -
Line Trans-Secondary Customer - - - - 12 - '
Lines-Secondary Direct 523,426 514,582 (179,518) 779,604 330,992 2.355357 2,355357
Lines-Secondary Demand - - - - 330,992 - ,
Lines-Secondary Customer - - - - 12 - >
Services 92 87 (31) 131 12 10.917808 10-917808 '
Meters 7,577 19,572 (2,599) 23,620 12 1,968.352935 1,968.352935
Street Lights - - - - 12 - ,
Installations on Customer Premises $ - $ - $ - $ - 12
CUSTOMER ACCOUNTING
Meter Reading $ 0 $ 301 $ (0) $ 301 12 25.089407 a 25.089407
Customer Records 0 449 (0) 449 12 37.395624 ,. 37.395624 ,
Uncollectlbles - - - - 12 -
Other Customer Accounting $ - $ - $ - $ - 12 -
CUSTOMER INFORMATION
Customer Assistance $ 0 $ 41 $ (0) $ 41 12 3.398500 e, 3.398500
Sales Expense - - - - 12 - e,
Advertising - - - - 12 -
Other Customer Information $ - $ _ $ _ $ _ 12 _ e,
wwwwwwwl
MISCELLANEOUS
Demand $ - $ - $ - $ - 330,992 - e,
Energy - 26,414 - 26,414 211,750,000 0.000125 0.000125 e,
4
Customer - - - - 12 - e,
Revenue - - - - 12 - e,
Other Misc.(Inc.Facilities Charges) 0 0 (0) (1,189,830) 330,992 (3.594740) (3.594740) e,
Substation CIAC 8 363 522 2 868 5 059 33Q992 0 015286 0 015286 a' 1' n+Tt l
....................................................................................................................................................................)..................................(..........................................................................................................................................)......................................................................................)......................(.....................)......_................_....._.................................................................._....._................_....._...............................................m...m...m...u.:.m'..:.m:...m...
Total E 4,056,580 E 12,114,410 E 1,391,275 E 1,348,650 E 12,573,200 E 18.218183 E 0.030784 E 2,045.154274
..............................................................................................................................$..........................................$.........................................$............1......................l....$.........................................$................................0...............................................................................................$......................................................................................$..............0................4.........................................................24.....5.................................................................
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cos
Page 10 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
D• r
Sch 30
Return @ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 12.428% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Gust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ 548,702 $ 785,284 $ (203,561) $ 422,117 $ 1,480,757 434,422 3.408567 3.408567"" ' '
Demand-Peak 133,769 178,513 (49,626) 246,087 434,422 0.566470 0.566470
Demand-Baseload Non-Summer $ 1,714,658 $ 2,453,959 $ (636,114) $ 1,319,086 $ 4,627,265 434,422 10.651541 10.651541
Energy-Power Supply 241,000,000
Energy-Summer $ 32,914 $ 2,312,512 $ (12,211) $ 1,931,558 241,000,000 0.008015 0.008015 "
Energy-Non-Summer $ 92,475 $ 6,497,139 $ (34,307) $ 5,426,828 241,000,000 0.022518 0.022518 "
Energy-Annual "
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ - 434,422 -
Demand-Transmission 1,650,527 1,166,166 (612,323) 1,307,670 434,422 3.010138 3.010138'
Demand-Subtransmission - - - - 434,422 -
Transmission-Direct(Accts.350-359) $ - $ - $ - $ - 434,422
DISTRIBUTION
Substations-General $ - $ - $ - $ - 434,422
Substation-Direct(Acots.360-362) - - - - 434,422 -
Lines-Primary Demand - - - - 434,422
Lines-Primary Customer - - - - 12
Line Trans-Primary Demand - - - - 434,422 - a
Line Trans-Primary Customer - - - - 12
Line Trans-Secondary Direct - - - - 434,422
Line Trans-Secondary Demand - - - - 434,422
Line Trans-Secondary Customer - - - - 12
Lines-Secondary Direct - - - - 434,422 -
Lines-Secondary Demand - - - - 434,422
Lines-Secondary Customer - - - - 12
Services - - - - 12 - t.
Meters 3,612 8,953 (1,340) 10,749 12 895.746549 895.746549
Street Lights - - - - 12 - ,. - -
Installations on Customer Premises $ - $ - $ - $ - 12 - ,.
CUSTOMER ACCOUNTING '
Meter Reading $ 0 $ 301 $ (0) $ 301 12 25.089407 i 25.089407.
Customer Records 0 449 (0) 449 12 37.395624 ,. 37.395624 WWWWWWW" i
Uncollectlbles - - - - 12 - - - 1
Other Customer Accounting $ - $ - $ - $ - 12 - °i$a0*00000
CUSTOMER INFORMATION
et I
Customer Assistance $ 0 $ 41 $ (0) $ 41 12 3.398500 et 3.398500" I
Sales Expense - - - - 12 - et I
Advertising - - - - 12 -
Other Customer Information $ - $ - $ - $ - 12 - et
wwwwwwwl
MISCELLANEOUS
Demand $ - $ -30,063 $ $ 30,063- 434,422 -
Energ 000,000 0.000125 0.000125 a`
et
wwwwwwt
Customer - - - - 12 - et
Revenue - - - - 12 - et
Other Misc.(Inc.Facilities Charges) - - - - 434,422 - et
Substation CIAC 434,422
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................._................_..... .
_....._................_...................................................m...m...ra..z..m...u:..x...
Total $ 4,176,658 $ 13,433,379 E 1,549,482 E 1,741,203 E 15,061,768 E 17.636716 E 0.030657 E 961.630080
......................................................................................................................................................................................................................................1......................l....$.........................................$................................8...............................................................................................$......................................................................................$..............0...............7..................................................................1...............0..............................................
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cos
Page 11 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
Sch 32
Return @ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 13.173% Expenses Deficiency Adjustments Requirement Units $/Each ($IkW) ($/kW) ($/kWh) ($/kWh) ($/Gust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ 571,259 $ 768,941 $ (232,248) $ 414,620 $ 1,441,277 87,426 16.485639 16.485639
Demand-Peak 139,268 174,758 (56,620) 238,503 87,426 2.728051 2.728051
Demand-Baseload Non-Summer $ 1,056,090 $ 1,421,544 $ (429,358) $ 766,509 $ 2,664,496 163,126 16.334009 16.334009
Energy-Power Supply 155,000,000
Energy-Summer $ 30,731 $ 2,036,914 $ (12,494) $ 1,700,760 54,274,353 0.031336 0.031336 "
Energy-Non-Summer $ 56,328 $ 3,733,471 $ (22,900) $ 3,117,333 100,725,647 0.030949 0.030949 "
Energy-Annual "
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ - 250,552 -
Demand-Transmission 1,147,554 760,135 (466,543) 831,291 250,552 3.317840 3.317840 3.317840
Demand-Subtransmission - - - - 250,552 - "
Transmission-Direct(Accts.350-359) $ - $ - $ - $ - 250,552 - - - -
DISTRIBUTION "
Substations-General $ - $ - $ - $ - 250,552 - "
Substation-Direct(Acots.360-362) 427,585 178,926 (173,837) 372,397 250,552 1.486306 1.486306 1.486306
Lines-Primary Demand - - - - 250,552 - "
Lines-Primary Customer - - - - 12
Line Trans-Primary Demand - - - - 250,552 -
LineTrans-Primary Customer - - - - 12 - "
Line Trans-Secondary Direct 32,945 15,913 (13,394) 30,072 250,552 0.120023 0.120023 0.120023 - - -
Line Trans-Secondary Demand - - - - 250,552 - "
Line Trans-Secondary Customer - - - - 12 - "
Lines-Secondary Direct 1,702 1,514 (692) 2,237 250,552 0.008929 0.008929 0.008929 "
Lines-Secondary Demand - - - - 250,552 -
Lines-Secondary Customer - - - - 12
Services - - - - 12 - .
Meters 3,206 7,484 (1,303) 8,928 12 743.970779 743.970779
Street Lights - - - - 12 - ,
Installations on Customer Premises $ - $ - $ - $ - 12 -
I
CUSTOMER ACCOUNTING I
Meter Reading $ 0 $ 301 $ (0) $ 301 12 25.089407 25.089407 I
I
Customer Records 0 449 (0) 449 12 37.395624 37.395624" i
Uncollectibles - - - - 12 - I
Other Customer Accounting $ - $ - $ - $ - 12 - I
I
CUSTOMER INFORMATION I
I
Customer Assistance $ 0 $ 41 $ (0) $ 41 12 3.398500 3.398500" I
Sales Expense - - - - 12 - I
Advertising - - - - 12 - I
Other Customer Information $ - $ - $ - $ - 12 - i
I
MISCELLANEOUS 0*00000
I
Demand $ - $ - $ - $ - 250,552 - wwwwwwwl
Energy - 19,335 - 19,335 155,000,000 0.000125 0.000125 0.000125 I
Customer - - - - 12 - II
Revenue - - - - 12 -
Other Misc.(Inc.Facilities Charges) 0 0 (0) (37,907) 250,552 (0.151293) (0.151293) (0.151293)
Substation CIAC 297,224 17,157 12Q838 153,201 250,552 0.611456 0.611456 0.611456
Total $ 3,169,445 $ 9,102,569 $ 1,288,552 $ 1,181,129 $ 10,236,312 $ 23.384040 $ 20.504358 $ 0.031461 $ 0.031073 $ 809.854309
......................................................................................................................................................................................................................................1.....................)....$.........................................$...............................12...............................................................................................$.............3........................$..........................................$..............0........................$..........................................................809.854309..............................................
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cos
Page 12 of 17

IDAHO POWER COMPANY
4CPI12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
Sch 34
Return @ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 13.610% Expenses Deficiency Adjustments Requirement Units $/Each ($IkW) ($/kW) ($/kWh) ($/kWh) ($/Gust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ 505,756 $ 657,094 $ (215,244) S 355,304 $ 1,227,829 91,111 13.476174 13.476174
Demand-Peak 123,299 149,308 (52,475) 202,613 91,111 2.223805 2.223805
Demand-Baseload Non-Summer $ 867,372 $ 1,126,915 $ (369,144) $ 609,345 $ 2,105,726 180,667 11.655311 11.655311
Energy-Power Supply 132,053,769
Energy-Summer $ 28,856 $ 1,851,130 $ (12,281) $ 1,545,310 43,453,289 0.035563 0.035563 "
Energy-Non-Summer $ 58,056 $ 3,724,403 $ (24,708) $ 3,109,105 88,600,480 0.035091 0.035091 "
Energy-Annual M A 6 6 6
TRANSMISSION
I
Demand-Power Supply $ - $ - $ - $ - 271,778 - 1
Demand-Transmission 1,118,325 712,942 (475,947) 768,087 271,778 2.826158 2.826158 2.826158 1
Demand-Subtransmission - - - - 271,778 - 1
Transmission-Direct(Accts.350-359) $ - $ - $ - $ - 271,778 - 1
DISTRIBUTION 1
Substations-General $ - $ - $ - $ - 271,778 - 1
Substation-Direct(Accts.360-362) 787,393 316,054 (335,106) 652,471 271,778 2.400750 2.400750 2.400750 i
Lines-Primary Demand - - - - 271,778 -
Lines-Primary Customer - - - - 12 - 1
Line Trans-Primary Demand - - - - 271,778 - 1
Line Trans-Primary Customer - - - - 12 - 1
Line Trans-Secondary Direct - - - - 271,778 - 1
Line Trans-Secondary Demand - - - - 271,778 -
Line Trans-Secondary Customer - - - - 12 - 1
Lines-Secondary Direct - - - - 271,778 -
Lines-Secondary Demand - - - - 271,778 - 1
Lines-Secondary Customer - - - - 12 -
Services - - - - 12 - 1
Meters 4,532 10,222 (1,929) 12,148 12 1,012.369408 1,012.369408
Street Lights - - - - 12 - 1
Installations on Customer Premises $ - $ - $ - $ - 12 wwwwwwwl
CUSTOMER ACCOUNTING 1
Meter Reading $ 0 $ 301 $ (0) $ 301 12 25.089407 25.089407 1
1
Customer Records 0 449 (0) 449 12 37.395624 37.395624" i
Uncollectibles - - - - 12 - 1
Other Customer Accounting $ - $ - $ - $ - 12 - 1
1
CUSTOMER INFORMATION 1
1
Customer Assistance $ 0 $ 41 $ (0) $ 41 12 3.398500 3.398500" 1
Sales Expense - - - - 12 - 1
Advertising - - - - 12 - 1
Other Customer Information $ - $ - $ - $ - 12 - 1
1
MISCELLANEOUS 0*00000
1
Demand $ - $ - $ - $ - 271,778 - wwwwwwwl
Energy - 16,473 - 16,473 132,053,769 0.000125 0.000125 0.000125 1
Customer - - - - 12 - 11
Revenue - - - - 12 -
Other Misc.(Inc.Facilities Charges) - - - - 271,778 -
Substation CIAC 38$714 20,303 165,432 188,355 271,778 0.693047 0.693047 0.693047 1
Total $ 3,104,874 $ 8,545,029 $ 1,321,400 $ 964,649 $ 9,452,198 $ 20.233840 $ 16.189172 $ 0.035687 $ 0.035216 $ 1,078.252939
......................................................................................................................................................................................................................................1.....................)....$.........................................$................................8...............................................................................................$.............0........................$..........................................$..............0........................$..........................................................1,078.252939..............................................
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cos
Page 13 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
AREA LIGHTING-SCHEDULE 15
Sch 15
Return@ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 14.142% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Gust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer S - $ _ $ _ $ - $
Demand-Peak - - -
Demand-Baseload Non-Summer S 25,442 $ 31,069 $ (11,378) $ 17,201 $ 58,380
Energy-Power Supply
Energy-Summer $ 404 $ 24,922 $ (181) $ 20,797
Energy-Non-Summer $ 794 $ 49,019 $ (355) $ 40,907
Energy-Annual
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ -
Demand-Transmission 2,595 1,516 (1,161) 1,607
Demand-Subtransmission - - -
Transmission-Direct(Accts.350-359) $ - $ - $ - $ -
DISTRIBUTION
Substations-General $ 11,262 $ 5,988 $ (5,036) $ 10,468
Substation-Direct(Accts.360-362) - - - -
Lines-Primary Demand 10,379 13,956 (4,642) 17,659
Lines-Primary Customer _ _ _ _
Line Trans-Primary Demand 2,655 1,114 (1,187) 2,115
Line Trans-Primary Customer - - - -
Line Trans-Secondary Direct - - - -
Line Trans-Secondary Demand 8,778 3,684 (3,926) 6,996
Line Trans-Secondary Customer - - - -
Lines-Secondary Direct 43,989 35,003 (19,672) 51,412
Lines-Secondary Demand 715 1,219 (320) 1,470
Lines-Secondary Customer _ _ _ _
Meters 26 56 (12) 66
Street Lights - - - -
Installations on Customer premises $ 675,685 $ 544,781 $ (302,172) $ 801,466 -
CUSTOMER ACCOUNTING
Meter Reading $ - $ - $ - $
Customer Records - - - -
Uncollectibles 0 844 (0) 844
Other Customer Accounting $ - $ - $ _ $ -
CUSTOMER INFORMATION
Customer Assistance $ - $ - $ - $ -
Sales Expense - - - -
Advertising - - - -
Other Customer Information $ - $ _ $ _ $
MISCELLANEOUS
Demand $ - $ _ $ - $ _
Energy - 242 - 242
Customer - - -
Revenue - - - (7,874)
Other Misc.(Inc.Facilities Charges) 0 0 (0) (79,245)
Substation CIAC 317 7 142 135
Total E 782,407 E 713,407 E 349,899 E 17,201 E 927,176 E E E E E E
...........................................................................................................................................................................$.........................................$................(.................)....$.........................................$................................6...............................................................................................$............................-...........$............................-............$............................-...........$............................-............$............................-...........$............................-........
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cost
Page 14 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
NON-METERED GENERAL-SCHEDULE r
Sch 40
Return@ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 8.513% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Cust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ 34,130 $ 70,161 $ (2,787) $ 38,333 $ 138,559
Demand-Peak 8,321 15,930 (680) 23,344
Demand-Baseload Non-Summer $ 71,906 $ 147,815 $ (5,872) $ 80,761 $ 291,918
Energy-Power Supply
Energy-Summer $ 1,811 $ 185,745 $ (148) $ 155,414
Energy-Non-Summer $ 3,583 $ 367,363 $ (293) $ 307,375
Energy-Annual
TRANSMISSION
Demand-Power Supply $ - $ - $ - $
Demand-Transmission 74,575 74,407 (6,090) 95193
Demand-Subtransmission - - - -
Transmission-Direct(Accts.350-359) $ - $ - $ - $ -
DISTRIBUTION
Substations-General $ 20,051 $ 18,251 $ (1,637) $ 35,927
Substation-Direct(Accts.360-362) - - - -
Lines-Primary Demand 18,480 41,777 (1,509) 56,809
Lines-Primary Customer 54,275 122,700 (4,432) 166,849
Line Trans-Primary Demand 4,726 3,421 (386) 7,428
Line Trans-Primary Customer 13,881 10,048 (1,134) 21,815
Line Trans-Secondary Direct - - - -
Line Trans-Secondary Demand 15,629 11,317 (1,276) 24,565
Line Trans-Secondary Customer 40,387 29,244 (3,298) 63,480
Lines-Secondary Direct - - -
Lines-Secondary Demand 1,272 3,641 (104) 4,663
Lines-Secondary Customer 2,502 7,161 (204) 9,170 - - - - - - - - - - - -
Services - - - -
Meters 118 422 (10) 526
Street Lights - - -
Installations on Customer Premises $ - $ 8,773 $ - $ 8,773
CUSTOMER ACCOUNTING
Meter Reading $ - $ - $ - $
Customer Records 0 103,071 (0) 103,071
Uncollectibles - - _ _
Other Customer Accounting $ - $ - $ _ $ -
CUSTOMER INFORMATION
Customer Assistance $ 0 $ 75,732 $ (0) $ 75732
Sales Expense - _ _ -
Advertising - - - -
Other Customer Information $ - $ _ $ _ $
MISCELLANEOUS
Demand $ - $ - $ - $ _
Energy - 1,807 - 1,807
Customer - - -
Revenue - - - (16331)
Other Misc.(Inc.Facilities Charges) - - - -
Substation CIAC 565 35 46 538
Total E 365,081 E 1,296,750 E 29,815 E 119,094 E 1,575,548 $ E E E E E
...........................................................................................................................................................................$.........................................$...................(..............1....$.........................................$................................8..............................................................................................................................'...........$........................................$............................-...........$............................-............$............................-...........$....................................
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cost
Page 15 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
STREET LIGHT-SCHEDULE 41
Sch 41
Return @ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function 10.152% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Gust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ 3,463 $ 5,920 $ (796) $ 3,261 $ 11,553
Demand-Peak 844 1,343 (194) 1,929
Demand-Baseload Non-Summer $ 181,754 $ 310,734 $ (41,798) $ 171,169 $ 606,352
Energy-Power Supply
Energy-Summer $ 2,897 $ 249,078 $ (666) $ 208,243
Energy-Non-Summer $ 6,203 $ 533,268 $ (1,427) $ 445,841
Energy-Annual
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ _
Demand-Transmission 29,204 24,023 (6,716) 29,274
Demand-Subtransmission _ _ _
Transmission-Direct(Accts.350-359) $ - $ - $ - $ -
DISTRIBUTION
Substations-Geneml $ 79,068 $ 59,236 $ (18,184) $ 113,422
Substation-Direct(Accts.360-362) - - - -
Lines-Primary Demand 72,872 137,116 (16,759) 182,890
Lines-Primary Customer 128,062 240,959 (29,451) 321,401
Line Trans-Primary Demand 18,637 11,051 (4,286) 23,294
Line Trans-Primary Customer 32,752 19,420 (7,532) 40,935
Line Trans-Secondary Direct _ _ _ _
Line Trans-Secondary Demand 61,630 36,554 (14,173) 77,038
Line Trans-Secondary Customer 95,292 56,519 (21,915) 119,116
Lines-Secondary Direct - - -
Lines-Secondary Demand 5,017 11,969 (1,154) 15,078
Lines-Secondary Customer 5,904 14,084 (1,358) 17,742
Meters 21,620 64,685 (4,972) 79,462
Street Lights 642,451 731,368 (147,747) 1,156,719
Installations on Customer Premises $ - $ 17,357 $ - $ 17,357
CUSTOMER ACCOUNTING
Meter Reading $ 0 $ 7,450 $ (0) $ 7,450
Customer Records 0 203,922 (0) 203,922
Uncollectibles - - - -
Other Customer Accounting $ - $ - $ _ $ _
CUSTOMER INFORMATION
Customer Assistance $ 0 $ 149,833 $ (0) $ 149,833
Sales Expense - - - -
Advertising - - - -
Other Customer Information $ - $ - $ - $
MISCELLANEOUS
Demand $ - $ - $ - $ _
Energy - 2,547 - 2,547
Customer - - -
Revenue - - - (76036)
Other Misc.(Inc.Facilities Charges) 0 0 (0) (703)
Substation ClAC 2226 85 512 1628
.. .. .. G u u u u ..
Total E 1,385,445 E 2,888,352 E 318,615 E 174,430 E 3,753,029 E E E E E E
1...........................................................................................................................................................................$.........................................$................L.................1....$.........................................$................................9...............................................................................................$........................................$............................-............$........................................$............................-............$........................................$....................................
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,IPC
Unit Cost
Page 16 of 17

IDAHO POWER COMPANY
4CP/12CP CLASS COST OF SERVICE STUDY
TWELVE MONTHS ENDING DECEMBER 31,2025
UNIT COSTS
TRAFFIC CONTROL
Sch 42
Return@ Operating Revenue Rev Req Revenue Billing Unit Costs Summer Non-Summer Summer Non-Summer Service Basic
Function -8.026% Expenses Deficiency Adjustments Requirement Units $/Each ($/kW) ($/kW) ($/kWh) ($/kWh) ($/Cust/Mo) ($/kW)
PRODUCTION
Demand-Baseload Summer $ (6,081) $ 13,196 $ 12,005 $ 7,245 $ 30,306
Demand-Peak (1,483) 2,995 2,927 5,416
Demand-Baseload Non-Summer $ (15,128) $ 32,828 $ 29,864 $ 18,022 $ 75,393
Energy-Power Supply
Energy-Summer $ (351) $ 38,219 $ 694 $ 32,220
Energy-Non-Summer $ (723) $ 78,666 $ 1,428 $ 66,317
Energy-Annual
TRANSMISSION
Demand-Power Supply $ - $ - $ - $ -
Demand-Transmission (13,684) 14,339 27,013 27,798
Demand-Subtransmission - - -
Transmission-Direct(Accts.350-359) $ - $ - $ - $ -
DISTRIBUTION
Substations-General $ (5,010) $ 4,784 $ 9,890 $ 12,916
Substation-Direct(Accts.360-362) - - - -
Lines-Primary Demand (4,617) 11,024 9,115 18,184
Lines-Primary Customer (23,669) 56,510 46,725 93,216
Line Trans-Primary Demand (1,181) 894 2,331 2,769
Line Trans-Primary Customer (6,054) 4,585 11,950 14,192
Line Trans-Secondary Direct - - - -
Line Trans-Secondary Demand (3,905) 2,958 7,709 9,156
Line Trans-Secondary Customer (17,613) 13,343 34,769 41,296
Lines-Secondary Direct - - -
Lines-Secondary Demand (318) 962 628 1,451
Lines-Secondary Customer (1,091) 3,301 2,154 4,981
Services - - - -
Meters (7,375) 27,967 14,559 39,921
Street Lights - - - -
Installations on Customer Premises $ - $ 4,058 $ - $ 4,058
CUSTOMER ACCOUNTING
Meter Reading $ - $ - $ - $
Customer Records (0) 47,678 0 47,678
Uncollectibles - - - -
Other Customer Accounting $ - $ - $ _ $ _
CUSTOMER INFORMATION
Customer Assistance $ (0) $ 35,032 $ 0 $ 35,032
Sales Expense - - - -
Advertising - - - -
Other Customer Information $ - $ - $ - $
MISCELLANEOUS
Demand $ - $ _ $ - $ _
Energy - 381 - 381
Customer - - -
Revenue - - - (3,379)
Other Misc.(Inc.Facilities Charges) - - - -
Substation CIAC 141 8 278 238 ...............................................
.. .. ..
Total E 108,143 E 393,713 E 213,482 E 25,267 E 559,065 E E E E E E
.................................................................................................................................................1.................)....$.........................................$..........................................$.........................................$................................5...............................................................................................$............................'...........$............................'............$............................'...........$............................'............$............................'...........$............................-........
Exhibit No.37
Case No.IPC-E-25-16
R.Maloney,PC
Unit Cost
Page 17 of 17

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 38

Idaho Power Company Idaho 2025 Marginal Cost Study
Idaho 2025 Marginal Cost Study
The concept and design of the 2025 Marginal Cost Study is from the National Economic Research
Associates Inc(NERA) marginal cost model. The NERA model is constantly being refined but the basic
concepts and methods have remained the same since Idaho Power began using this method. In this
analysis,transmission capacity and energy marginal costs are quantified for use in the company's class
cost-of-service model.
The following is a list of attachments:
• Schedule 1, Marginal Cost of Energy
• Schedule 3, page 1 of 2: Annual Transmission Marginal Costs
• Schedule 3, page 2 of 2: Seasonalized Transmission Marginal Costs
I. MARGINAL COST OF ENERGY
Monthly marginal cost of energy values were determined from the simulated hourly operation of the
company's power supply system over 37 streamflow conditions for the five-year period 2025 through
2029. A 2025 test year based on expected resources, resource operating characteristics, and forecast
fuel prices was utilized for the 2025 base marginal cost run.The models for years 2026 through 2029
were based on the following input assumptions:
• 2025 test year resource considerations
• 2026—2029 hourly load forecasts
• 2025 test year gas prices, adjusted for each year using the Bureau of Labor Statistics: Produce
Price Index; Moody's Analytics
• Forecast coal prices from the 2025 Integrated Resource Plan
• PPA prices based on known contract values
II. TRANSMISSION MARGINAL COSTS
The marginal cost of transmission reflects planned investment that has being included in the capital
budget for the next ten years.The investment costs are for the years 2025 through 2034. The carrying
charge rate reflects the 2025 test year weighted cost of capital and a resource life of 53 years,from the
company's 2022 Depreciation Study. General plant, administrative&general and materials&supplies
loading factors were derived from an average of historic data for the period 2020 through 2024. Demand
related transmission O&M was estimated using historic data for the period 2020 through 2024.
Exhibit No.38 Page 1 of 2
Case No. IPC-E-25-16
R. Maloney, IPC
Page 1 of 5

Idaho Power Company Idaho 2025 Marginal Cost Study
III. SEASONALIZATION OF TRANSMISSION MARGINAL
COSTS
Because the resource integration portion of marginal transmission investment is driven by the need for
new generation resources,these costs are assigned to months based on the company's monthly loss of
load expectation (LOLE) analysis that was conducted as part its 2023 Integrated Resource Plan (IRP). The
investment in the remainder of the network is driven by peak load growth on the system, irrespective of
the introduction of new resources onto the grid. Therefore,that portion of marginal transmission costs
is assigned to the months based on relative monthly peak load growth from 2025 through 2034.The two
portions are summed, by month.This method results in the assignment of marginal transmission
capacity costs to each of the twelve months of the year.
Exhibit No.38 Page 2 of 2
Case No. IPC-E-25-16
R. Maloney, IPC
Page 2 of 5

IDAHO POWER COMPANY
MARGINAL COST ANALYSIS 2025
IPC-E-25-16
SCHEDULE 01.1-MARGINAL COST OF ENERGY($/MWh)
2026-2029
Line No. Description January February March April May June July August September October November December Average
1 Marginal Generation Cost at Generation' $ 41.48 $ 42.32 $ 32.05 $ 33.81 $ 29.72 $ 36.67 $ 43.37 $ 44.61 $ 41.70 $ 41.58 $ 46.79 $ 57.03 $ 40.93
2 Marginal Fuel Inventory 22.26 22.26 22.26 22.26 22.26 22.26 22.26 22.26 22.26 22.26 22.26 22.26
3 Revenue Requirement for Working Capital for Fuel Inventory' 2.15 2.15 2.15 2.15 2.15 2.15 2.15 2.15 2.15 2.15 2.15 2.15
4 Marginal Variable Operations and Maintenance 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00
...................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
5 Ma final Ener Cost at Generation $ 49.65 $ 50.47 $ 40.20 $ 41.% $ 57.87 $ 44.82 $ 51.52 $ 52.76 $ 49.85 $ 49.73 $ 54.94 $ 65.18
...............'8...................9X...................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................L:
6 Average System Loss Factor Coefficients At:-
7 Transmission Service Level 1.029 1.029 1.029 1.029 1.029 1.029 1.029 1.029 1.029 1.029 1.029 1.029
8 Distribution Substation Service Level 1.036 1.036 1.036 1.036 1.036 1.036 1.036 1.036 1.036 1.036 1.036 1.036
9 Primary Distribution Service Level 1.051 1.051 1.051 1.051 1.051 1.051 1.051 1.051 1.051 1.051 1.051 1.051
10 Secondary Distribution Service Level 1.076 1.076 1.076 1.076 1.076 1.076 1.076 1.076 1.076 1.076 1.076 1.076
11 Marginal Energy Cost at Service Level:
12 Power Supply(Line 5) $ 49.63 $ 50.47 $ 40.20 $ 41.96 $ 37.87 $ 44.82 $ 51.52 $ 52.76 $ 49.85 $ 49.73 $ 54.94 $ 65.18 $ 49.08
13 Transmission(Lines 5.7) 51.07 51.93 41.37 43.18 38.97 46.12 53.01 54.29 51.30 51.17 56.53 67.07 50.50
14 Distribution Substation(Lines 5.8) 51.42 52.28 41.65 43.47 39.24 46.43 53.37 54.66 51.65 51.52 56.92 67.53 50.85
15 Primary Distribution(Lines 5.9) 52.17 53.04 42.25 44.10 39.81 47.10 54.14 55.45 52.40 52.26 57.74 68.51 51.58
16 Secondary Distribution(Lines 5.10) $ 53.41 $ 54.30 $ 43.26 $ 45.15 $ 40.75 $ 48.22 $ 55.43 $ 56.77 $ 53.64 $ 53.51 $ 59.12 $ 70.14 $ 52.81
'Average of Aurora Power Supply Model
Schedule 14
Page 21 of Idaho Power Company's current Integrated Resource Plan's Technical Appendix C
Schedule 15
Exhibit No.38
Case No. IPC-E-25-16
S01.1-Marginal Energy R.Maloney, IPC
Page 3 of 5

IDAHO POWER COMPANY
MARGINAL COST ANALYSIS 2025
IPC-E-25-16
SCHEDULE 03.1 -ANNUAL TRANSMISSION MARGINAL COST($/kW)
Integration Planned
of New System
Line No. Description Resources Expansion
1 Investment($/kW)' $ $ 1,355.48
2 General Plant Loaded Amount2 $ - $ 1,483.03
3 Economic Carrying Charge Rate 3(%) 5.99 5.99
4 Administrative and General Loading Rate 2(%) 0.39 0.39
..........................................................................................................................................................................................................................................................................
5 € Total Carrying Charge Percentage(Line No.3+4) 6.38 6.38
..........................................................................................................................................................................................................................................................................
6 Annual Cost per kW(Line 2*5) $ - $ 94.56
7 Demand-related Fixed Operations and Maintenance per kW4 7.73 7.73
8 Non-plant Administrative and General Loading per kW2 12.15 12.15
..........................................................................................................................................................................................................................................................................
9 Marginal Demand-related Costs(Line No.6+8) $ 12.15 $ 106.71 €
..........................................................................................................................................................................................................................................................................:
10 Working Capital:
11 Materials and Supplies $ - $ 23.88
12 Revenue Requirement for Materials and Supplies - 2.31
..........................................................................................................................................................................................................................................................................
13 :Total Marginal Demand-related Rounded Costs(Line No.9+12) $ 12.00 $ 109.00
...........................................................................................................................................................................................................................................................................
' Transmission Plant Workpaper
2 Schedule 14
3 Schedule 13
4 Transmission O&M Expenses Workpaper
Exhibit No.38
S03.1 -Transmission Capacity Case No. IPC-E-25-16
R.Maloney, IPC
Page 4 of 5

IDAHO POWER COMPANY
MARGINAL COST ANALYSIS 2025
IPC-E-25-16
SCHEDULE 03.2-SEASONALIZED TRANSMISSION CAPACITY MARGINAL COST
Percent of Percent of
Integration of Integration of Total Planned Planned
New Resources New Resources Monthly System Expansion System Expansion Monthly Combined Monthly
Month Capacity Costs' Capacity Cost(kwr Marginal Cost Capacity Costs' Capacity Cost(kW)` Marginal Cost Marginal Cost
January 6.91 $ 12.00 $ 0.83 8.79 $ 109.00 $ 9.58 $ 10.41
February 0.69 12.00 0.08 8.49 109.00 9.25 9.33
March 0.01 12.00 0.00 8.10 109.00 8.83 8.84
April 0.01 12.00 0.00 7.47 109.00 8.14 8.14
May 0.00 12.00 0.00 6.97 109.00 7.60 7.60
June 1.07 12.00 0.13 9.77 109.00 10.65 10.78
July 18.66 12.00 2.24 10.76 109.00 11.73 13.97
August 6.27 12.00 0.75 10.39 109.00 11.33 12.08
September 0.61 12.00 0.07 9.09 109.00 9.91 9.98
October 0.14 12.00 0.02 6.89 109.00 7.52 7.53
November 37.98 12.00 4.56 6.80 109.00 7.41 11.97
December 27.65 12.00 3.32 6.47 109.00 7.05 10.37
...................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i
Total 100.00 1 12.00 $ 12.00 100.00 $ 108.00 $ 109.00 1 121.00
'Gen&Transmission Factors Workpaper.
z Schedule 3.1-Annual Transmission Marginal Cost
Exhibit No.38
Case No. IPC-E-25-16
803.2-Tran.Assignment Fact. R.Maloney, IPC
Page 5 of 5

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 39

IDAHO POWER COMPANY
DEVELOPMENT OF DEMAND AND ENERGY ALLOCATORS
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
IPC-E-25-16
Multiplier/ On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sery Non-Metered
Marginal Total IPUC Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation General
Month Cost Jurisdiction Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-PIT Sch 15 Sch 19-S/PIT Sch 24-S Sch 40
CAPACITY RELATED ALLOCATION FACTORS
Twelve Monthly Net Peak Coincident Demands;
At Generation Level
January 2,431,946 1,297,404 55,142 25,739 155 506,578 84,450 390 286,501 5,202 1,832
February 2,301,576 1,053,374 46,154 22,877 122 536,257 102,459 525 339,117 5,276 2,298
March 2,083,424 IL 980,365 43,326 20,282 98 472,429 90,275 491 297,133 4,067 1,843
April 1,895,019 640,916 20,174 12,900 28 387,352 79,874 552 298,137 307,084 1,895
May 2,441,871 927,322 31,180 16,092 54 452,271 86,194 - 295,400 493,350 1,810
June 3,698,998 1,520,046 53,577 23,856 103 580,915 103,727 315,465 924,764 2,022
July 3,718,643 1,684,161 64,624 26,297 103 614,992 106,136 316,572 739,058 1,852
August 3,329,453 1,513,413 56,582 23,430 92 563,204 96,551 302,246 618,757 1,737
September 2,922,953 1,263,899 41,113 20,867 56 535,395 91,993 - 304,401 501,166 1,839
October 2,013,696 864,018 40,024 18,999 76 487,255 94,460 549 316,400 14,799 2,070
November 2,222,149 1,012,174 46,907 22,435 90 517,951 96,430 444 322,721 5,252 2,093
December 2,281,833 JOE" jmIP14,877 JIIIIIIIIIIIIIIII jR00,832
Total 31,341,560 13,877,111 550,126 258,347 1,094 6,169,475 1,120,141 3,343 3,694,926 3,623,908 23,147
Ratio 1.0000 0.4428 0.0176 0.0082 0.0000 0.1968 0.0357 0.0001 0.1179 0.1156 0.0007
.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
:Actual D10BS _ 0.4362 0.1908 0.0069 0.0030 0.0000 0.0732 0.0127 0.0395 0.0888 0.0002
:Actual D10BNS 0.5638 0.2519 0.0107 0.0052 0.0000 0.1236 0.0230 0.0001
CAPACITY RELATED • • FACTORS
Four Monthly Net Peak Coincident Demands;
(June-September)At Generation Level
January
February
March
April
May - - - - - -
June 1.00 3,698,998 1,520,046 53,577 23,856 103 580,915 103,727 315,465 924,764 2,022
July 1.00 3,718,643 1,684,161 64,624 26,297 103 614,992 106,136 316,572 739,058 1,852
August 1.00 3,329,453 1,513,413 56,582 23,430 92 563,204 96,551 302,246 618,757 1,737
September 1.00 2,922,953 1,263,899 41,113 20,867 56 535,395 91,993 304,401 501,166 1,839
October - - - - - - - - - - -
November
December - - - - - - - - - -
Total 13,670,047 5,981,519 215,896 94,450 353 2,294,505 398,406 1,238,684 2,783,745 7,450
.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
:Ratio D10P 1.0000 0.4376 0.0158 0.0069 0.0000 0.1678 0.0291 0.0906 0.2036 0.0005
..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.39
Case No.IPC-E-25-16
R.Maloney,IPC
D10_D13_E10 Allocators Page 1 of 6

IDAHO POWER COMPANY
DEVELOPMENT OF DEMAND AND ENERGY ALLOCATORS
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
IPC-E-25-16
........................................... ...........................................
Multiplier/ Traffic Control Total Lamb Total
Marginal Total IPUC Street Light Lighting Tariff Micron Simplot DOE/INL Simplot Brisbie Weston Special
Month Cost Jurisdiction Sch 41 Sch 42 Schedules Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34 Contracts
CAPACITY RELATED ALLOCATION FACTORS
Twelve Monthly Net Peak Coincident Demands;
At Generation Level
January 2,431,946 3,493 391 2,267,277 73,619 23,946 32,550 19,460 15,095 164,669
February 2,301,576 5,504 525` 2,114,488 87,978 26,264 36,589 21,973 14,284 187,088
March 2,083,424 5,043 44A. 1,915,798 75,892 22,741 37,536 18,509 12,948 167,626
April 1,895,019 4,150 352 1,753,415: 75,601 14,087 20,436 19,765 11,715 141,604
May 2,441,571 158 341 2,304,172 i 77,872 6,075 19,508 19,182 15,063 137,699
June 3,698,998 168 376 3,525,018 84,812 25,257 23,077 20,011 20,822 173,980
July 3,718,643 165 354 3,554,315: 84,240 24,303 17,994 20,877 16,914 164,328
August 3,329,453 154 333 3,176,498 78,183 22,746 19,935 20,461 11,630 152,955
September 2,922,953 147 344: 2,761,220: 79,258 22,512 21,036 19,237 19,691 161,733:
October 2,013,696 5,658 500 1,844,807 85,868 26,467 32,921 10,143 13,490 168,889
November 2,222,149 4,908 50 2,031,912 83,972 24,767 41,522 20,720 19,257 190,237
December 2,281,833 2,111,511 i 16,581 170,322
Total 31,341,560 33,902 4,911 : 29,360,430: 963,533 262,124 338,420 229,564 187,489: 1,981,130
Ratio 1.0000 0.0011 0.0002 0.9368 0.0307 0.0084 0.0108 0.0073 0.0060 0.0632
.............................................................................................................................................................................................................................................................i i i
........................................................................................................................................................................................................................................................................................................
:Actual D10BS _ 0.4362 0.0000 0.0000 i 0.4153 0.0104 0.0030 0.0026 0.0026 0.0022 0.0208
:Actual D10BNS 0.5638 0.0011 0.5215 0.0053 0.0082 0.0048 0. 0.0424
:................................................................................................................................................................................................ ......................................... ......................0..................................................................................0.......................................................................................�........................0................
CAPACITY RELATED • • FACTORS
Four Monthly Net Peak Coincident Demands;
(June-September)At Generation Level
January
February
March
April
May - - -
June 1.00 3,698,998 168 376 3,525,018 84,812 25,257 23,077 20,011 20,822 173,980
July 1.00 3,718,643 165 354: 3,554,315: 84,240 24,303 17,994 20,877 16,914: 164,328:
August 1.00 3,329,453 154 333: 3,176,498: 78,183 22,746 19,935 20,461 11,630: 152,955:
September 1.00 2,922,953 147 344 2,761,220 79,258 22,512 21,036 19,237 19,691 161,733
October
November
December
Total 13,670,047 634 1,408 13,017,051_ 326,494 94,817 82,043 80,585 69,057 652,996
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
:Ratio D10P 1.0000 0.0000 0.0001 : 0.9522 0.0239 0.0069 0.0060 0.0059 0.0051 : 0.0478:
..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.39
Case No.IPC-E-25-16
R.Maloney,PC
D10_D13_E10 Allocators Page 2 of 6

IDAHO POWER COMPANY
DEVELOPMENT OF DEMAND AND ENERGY ALLOCATORS
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
IPC-E-25-16
Multiplier/ On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sery Non-Metered
Marginal Total IPUC Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation General
Month Cost Jurisdiction Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-PR Sch 15 Sch 19-S/PIT Sch 24-S Sch 40
RELATEDCAPACITY ALLOCATION FACTORS
Twelve Monthly Coincident Demands;
At Generation Level
January 2,433,022 1,248,499 53,192 27,899 179 556,160 95,050 - 285,728 4,683 1,668
February 2,303,858 1,065,372 44,720 22,549 135 542,536 102,627 480 332,457 4,720 2,102
March 2,084,421 981,611 42,000 20,401 102 488,673 92,545 - 291,414 3,958 1,744
April 1,898,406 667,732 15,669 17,628 48 475,534 92,657 288,579 194,338 1,830
May 2,456,235 910,716 23,130 18,886 31 479,246 93,811 281,548 508,430 1,765
June 3,706,021 1,552,324 41,121 25,583 60 602,574 106,401 316,088 886,796 2,004
July 3,719,911 1,692,505 44,292 28,207 55 622,141 105,454 - 288,702 787,057 1,770
August 3,335,620 1,560,607 43,728 24,621 69 582,043 98,173 290,376 575,688 1,679
September 2,936,106 1,256,779 27,805 22,858 54 568,246 97,666 310,119 489,169 1,835
October 2,061,547 754,465 18,951 18,094 37 495,940 96,332 316,860 196,572 1,822
November 2,230,779 975,733 35,601 24,910 83 579,881 101,923 325,062 5,413 1,998
December 2,296,151 1,029,724 37,476 28,009 117 603,238 101,195 - 314,288 5,200 1,865
Total 31,462,075 13,696,067 427,683 279,644 972 6,596,212 1,183,833 480 3,641,220 3,662,024 22,084
..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
:Actual 013 1.0000 0.4353 0.0136 0.0089 0.0000 0.2097 0.0376 0 0.1157 0.1164 0.0007
..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
CAPACITY RELATED ALLOCATION FACTORS
Twelve Monthly Coincident Demands;
Weighted By Marginal Transmission Costs
January 10.41 25,327,602 12,996,798 553,724 290,425 1,865 5,789,591 989,461 - 2,974,410 48,753 17,368
February 9.33 21,506,039 9,945,024 417,449 210,491 1,257 5,064,458 957,999 4,482 3,103,416 44,064 19,623
March 8.84 18,415,909 8,672,556 371,074 180,243 905 4,317,442 817,634 - 2,574,646 34,971 15,411
April 8.14 15,453,291 5,435,429 127,544 143,498 392 3,870,916 754,243 2,349,071 1,581,935 14,900
May 7.60 18,659,497 6,918,520 175,714 143,475 234 3,640,729 712,659 2,138,863 3,862,434 13,408
June 10.78 39,952,458 16,734,701 443,302 275,800 648 6,495,998 1,147,053 3,407,564 9,560,037 21,607
July 13.97 51,971,973 23,646,482 618,811 394,086 773 8,692,119 1,473,325 4,033,548 10,996,202 24,735
August 12.08 40,288,745 18,849,537 528,162 297,375 838 7,030,106 1,185,769 3,507,257 6,953,350 20,285
September 9.98 29,302,495 12,542,723 277,493 228,119 542 5,671,129 974,710 3,095,005 4,881,937 18,315
October 7.53 15,528,865 5,683,107 142,747 136,293 280 3,735,728 725,632 2,386,785 1,480,706 13,721
November 11.97 26,706,315 11,681,228 426,203 298,220 998 6,942,192 1,220,195 3,891,556 64,799 23,923
December 10.37 23,808,410 10,677,042 388,583 290,417 1,218 6,254,877 1,049,275 3,258,800 53,917 19,338
Total 326,921,600 143,783,147 4,470,805 2,888,441 9,950 67,505,286 12,007,955 4,482 36,720,919 39,563,104 222,634
.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
:Wei hted D13 1.0000 0.4398 0.0137 0.0088 0.0000 0.2065 0.0367 0.0000 0.1123 0.1210 0.0007
9.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
:Avers a D13 1.0000 0.4376 0.0136 0.0089 0.0000 0.2081 0.0372 0.0000 0.1140 0.1187 0.0007
4........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.39
Case No.IPC-E-25-16
R.Maloney,IPC
D10_D13_E10 Allocators Page 3 of 6

IDAHO POWER COMPANY
DEVELOPMENT OF DEMAND AND ENERGY ALLOCATORS
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
IPC-E-25-16
........................................... ...........................................
Multiplier/ Traffic Control Total Lamb Total
Marginal Total IPUC Street Light Lighting Tariff Micron Simplot DOE/INL Simplot Brisbie Weston Special
Month Cost Jurisdiction Sch 41 Sch 42 Schedules Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34 Contracts
RELATEDCAPACITY ALLOCATION FACTORS
Twelve Monthly Coincident Demands;
At Generation Level
January 2,433,022 502 352 2,273,913: 67,829 20,965 35,721 17,860 16,735: 159,109
February 2,303,858 4,351 438 2,122,486 80,443 25,517 39,437 20,140 15,836 181,373
March 2,084,421 784 377: 1,923,610: 72,058 21,661 35,513 17,225 14,354: 160,811
April 1,898,406 168 338 1,754,521 70,710 14,430 27,292 18,465 12,988 143,885
May 2,456,235 204 330 2,318,097 76,271 7,637 19,695 17,836 16,699 138,138
June 3,706,021 161 372 3,533,485: 84,820 24,814 22,542 18,803 21,556: 172,536
July 3,719,911 153 332 3,570,668 80,262 21,983 17,092 12,282 17,623 149,243
August 3,335,620 144 320: 3,177,448: 78,869 22,239 19,304 19,390 18,371 158,172:
September 2,936,106 135 342 2,775,009 79,102 22,095 20,898 19,343 19,660 161,098
October 2,061,547 151 347 1,899,569 78,141 23,107 19,596 20,663 20,469 161,977
November 2,230,779 302 394 2,051,301 80,708 23,993 38,966 19,244 16,567 179,478
December 2,296,151 373 358 2,121,843 76,413 23,404 39,229 19,513 15,748 174,308
Total 31,462,075 7,428 4,300 29,521,949 925,625 251,844 335,286 220,766 206,605 1,940,126
:Actual 013 1.0000 0.0002 0.0001 : 0.9383: 0.0294 0.0080 0.0107 0.0070 0.0066: 0.0617
......................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
CAPACITY RELATED ALLOCATION FACTORS
Twelve Monthly Coincident Demands;
Weighted By Marginal Transmission Costs
January 10.41 25,327,602 5,225 3,664 23,671,284 706,098 218,240 371,850 185,922 174,208 1,656,319
February 9.33 21,506,039 40,611 4,091 : 19,812,964: 750,917 238,196 368,135 188,004 147,823: 1,693,075:
March 8.84 18,415,909 6,931 3,329 16,995,141 636,632 191,378 313,755 152,182 126,822 1,420,768
April 8.14 15,453,291 1,370 2,748: 14,282,048: 575,586 117,462 222,163 150,311 105,721 : 1,171,244:
May 7.60 18,659,497 1,548 2,508: 17,610,092: 579,416 58,013 149,618 135,497 126,860: 1,049,405:
June 10.78 39,952,458 1,739 4,006 38,092,453 914,400 267,502 243,017 202,705 232,381 1,860,005
July 13.97 51,971,973 2,136 4,644: 49,886,860: 1,121,361 307,133 238,804 171,601 246,215: 2,085,114
August 12.08 40,288,745 1,745 3,863 38,378,288 952,605 268,606 233,159 234,198 221,890 1,910,458
September 9.98 29,302,495 1,344 3,417: 27,694,732: 789,441 220,508 208,566 193,045 196,203: 1,607,763:
October 7.53 15,528,865 1,136 2,616: 14,308,751 : 588,607 174,060 147,612 155,650 154,185: 1,220,114:
November 11.97 26,706,315 3,617 4,719 24,557,651 966,219 287,234 466,487 230,388 198,335 2,148,663
December 10.37 23,808,410 3,868 3,709: 22,001,043: 792,309 242,675 406,762 202,329 163,293: 1,807,367:
Total 326,921,600 71,271 43,314: 307,291,307: 9,373,590 2,591,007 3,369,928 2,201,831 2,093,937: 19,630,293:
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
:Wei hted D13 1.0000 0.0002 0.0001 0.9400 0.0287 0.0079 0.0103 0.0067 0.0064 0.0600
9.................................................................................................................................................................................................................................................._..........................................................................................................................................................................................................................................................................................................
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
:Avers a D13 1.0000 0.0002 0.0001 : 0.9391 0.0290 0.0080 0.0105 0.0069 0.0065: 0.0609:
4............................................................................................................................................................................................................................................._..........................................................................................................................................................................................................................................................................................................
Exhibit No.39
Case No.IPC-E-25-16
R.Maloney,PC
D10_D13_E10 Allocators Page 4 of 6

IDAHO POWER COMPANY
DEVELOPMENT OF DEMAND AND ENERGY ALLOCATORS
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
IPC-E-25-16
Multiplier/ On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sery Non-Metered
Marginal Total IPUC Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation General
Month Cost Jurisdiction Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-PR Sch 15 Sch 19-S/PR Sch 24-S Sch 40
ENERGY RELATED ALLOCATION FACTORS
Twelve Monthly Energy Requirements;
At Generation Level(MWh)
January 1,413,972 M 656,562 21,736 15,314 55 328,965 56,654 171 198,077 5,011 1,294
February 1,239,884 553,892 19,705 12,990 57 292,301 52,885 174 183,828 4,839 1,300
March 11208,786 OF 503,162 20,444 12,057 70 291,995 53,882 177 193,130 10,654 1,301
April 11167,286 430,799 22,264 10,662 88 267,670 52,876 175 180,099 93,754 1,302
May 1,315,786 SIM6 404,034 22,367 10,560 96 285,398 55,117 173 188,973 241,347 1,302
June 1,529,291 444,705 18,648 11,478 88 298,188 61,266 177 189,717 399,258 1,304
July 1,893,780 629,743 18,261 14,612 80 355,157 70,768 174 201,594 494,118 1,304
August 1,719,406 558,672 19,228 13,660 73 346,438 66,638 175 206,572 391,825 1,304
September 1,331,101 404,136 15,714 11,019 69 300,535 57,113 175 197,074 235,137 1,306
October 1,174,873 = 418,055 17,096 11,098 63 294,380 57,515 175 201,426 54,006 1,307
November 11256,383 M 546,780 15,857 12,888 43 299,657 52,739 174 195,648 6,810 1,307
December 1,416,587 _,NL�22,962 i IW1,917 111� Allill
Total 16,667,134 6,211,577 234,283 151,491 837 3,682,600 693,916 2,092 2,331,943 1,941,878 15,642
Ratio 1.0000 0.3727 0.0141 0.0091 0.0001 0.2209 0.0416 0.0001 0.1399 0.1165 0.0009
..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
:Actual E10S 0.3884 0.1222 0.0043 0.0030 0.0000 0.0780 0.0153 0.0000 0.0477 0.0912 0.0003
:Actual E10NS 0.6116 0.2505 0.0097 0.0060 0.0000 0.1429 0.0263 0.0922 0.0253 0.0006
ENERGY RELATED ALLOCATION FACTORS
Twelve Monthly Energy Requirements;
Weighted By Marginal Energy Costs
January 49.63 70,175,444 2,585,186 1,078,737 760,057 2,733 16,326,545 2,811,741 8,501 9,830,574 248,689 64,241
February 50.47 62,576,923 7,954,949 994,533 655,582 2,854 14,752,445 2,669,100 8,763 9,277,784 244,229 65,632
March 40.20 48,593,202 0,227,113 821,852 484,683 2,812 11,738,181 2,166,068 7,116 7,763,828 428,294 52,312
April 41.96 48,979,310 8,076,331 934,201 447,387 3,687 11,231,447 2,218,677 7,328 7,556,961 3,933,917 54,637
May 37.87 49,828,803 5,300,759 847,036 399,912 3,646 10,808,009 2,087,281 6,535 7,156,415 9,139,810 49,324
June 44.82 68,542,841 19,931,666 835,793 514,445 3,928 13,364,793 2,745,952 7,918 8,503,135 17,894,737 58,442
July 51.52 97,567,559 32,444,348 940,793 752,801 4,127 18,297,669 3,645,974 8,974 10,386,104 25,456,948 67,205
August 52.76 90,715,843 29,475,521 1,014,493 720,698 3,874 18,278,060 3,515,826 9,223 10,898,737 20,672,690 68,825
September 49.85 66,355,372 20,146,162 783,355 549,275 3,431 14,981,652 2,847,090 8,714 9,824,160 11,721,559 65,079
October 49.73 58,426,442 0,789,888 850,191 551,926 3,117 14,639,513 2,860,196 8,682 10,016,912 2,685,718 64,999
November 54.94 69,025,670 jW0,040,113 871,206 708,059 2,375 16,463,139 2,897,490 9,585 10,748,893 374,144 71,827
December 65.18 92,333,150 Ir 43,086,359 1,496,642 987,662 3,581 20,982,581 3,680,231 &1,306 12,762,558 dk 333,681 �
Total 823,120,558 310,058,394 11,468,831 7,532,486 40,167 181,864,033 34,145,626 102,645 114,726,060 93,134,416 767,813
Ratio 1.0000 0.3767 0.0139 0.0092 0.0000 0.2209 0.0415 0.0001 0.1394 0.1131 0.0009
.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
:Weighted E10S 0.3926 0.1239 0.0043 0.0031 0.0000 0.0789 0.0155 0.0000 0.0481 0.0920 0.0003
Weighted .E10NS O.000O�D.142 0.0001 0:0211
..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
:Average E10S 0.3905 0.1231 0.0043 0.0031 0.0000 0.0784 0.0154 0.0000 0.0479 0.0916 0.0003
:Averse E10NS 0.6095 0.2516 0.0097 0.0061 0.0000 0.1425 0.0261 0.0001 0.0917 0.0232
g..............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
...............�
Total Ratio 1.0000 0.3747 0.0140 0.0091 0.0000 0.2209 0.0416 0.0001 0.1396 0.1148 0.0009
Exhibit No.39
Case No.IPC-E-25-16
R.Maloney,IPC
D10_D13_E10 Allocators Page 5 of 6

IDAHO POWER COMPANY
DEVELOPMENT OF DEMAND AND ENERGY ALLOCATORS
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
IPC-E-25-16
........................................... ...........................................
Multiplier/ Traffic Control Total Lamb Total
Marginal Total IPUC Street Light Lighting Tariff Micron Simplot DOE/INL Simplot Brisbie Weston Special
Month Cost Jurisdiction Sch 41 Sch 42 Schedules Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34 Contracts
ENERGY RELATED ALLOCATION FACTORS
Twelve Monthly Energy Requirements;
At Generation Level(MWh) Net CEYW
January 1,413,972 1,948 221 1,286,010 52,122 19,239 27,145 13,628 15,8M§ 127,962
February 1,239,884 1,929 345' 1124244: 45,484 18,309 25,939 12,276 13,632 115,639
March 11208,786 1,862 216 1:088:950 46,320 20,100 24,379 13,536 15,501 119,836
April 1,167,286 1,825 33 1,061,849 40,254 19,384 20,929 13,154 11,716 105,437I
May 1,315,786 1,768 269: 1,211,404 43,172 18,487 17,977 13,958 10,789 104,382
June 1,529,291 1,728 264 1,426,820 41,012 16,417 16,142 14,213 14,687 102,471
July 1,893,780 1,578 243 1,787,631 43,831 19,344 16,430 13,938 12,606 106,149
August 1,719,406 1,887 292 1,606,765: 50,122 19,577 16,259 15,032 11,652 112,641
September 1,331,101 1,804 274 1,224,355 49,251 14,197 16,108 14,008 13,183 106,746
October 1,174,873 1,838 275 1,057,234 53,954 16,761 18,835 14,175 13,914 117,640
November 11256,383 1,486 274: 1,133,665 57,690 18,204 22,191 12,630 12,002 122,718
December 1,416,587 294 1,282,684 133,903
Total 16,667,134 22,051 3,300 15,291,610 586,526 219,658 248,198 163,330 157,814 1,375,525
Ratio 1.0000 0.0013 0.0002: 0.9175: 0.0352 0.0132 0.0149 0.0098 0.0095: 0.0825
i i i
:Actual E10S 0.3884 0.0004 0.0001 : 0.3627: 0.0111 0.0042 0.0039 0.0034 0.0031 : 0.0257
:Actual E10NS 0.6116 0.0009 0.000 0.5547 0.0241 0.0090 0.0110 0.0064 0.0568:
............................................................................................. ......................................... .................................................................................................................................................................................................................................. ..........................................;
ENERGY RELATED ALLOCATION FACTORS
Twelve Monthly Energy Requirements;
Weighted By Marginal Energy Costs
January 49.63 70,175,444 96,693 10,991 : 63,824,686: 2,586,805 954,839 1,347,199 676,335 785,579: 6,350,758:
February 50.47 62,576,923 97,348 17,395 56,740,613 2,295,553 924,050 1,309,148 619,576 687,983 5,836,310
March 40.20 48,593,202 ffW 74,850 8,678: 43,775,787: 1,862,077 808,008 980,034 544,167 623,130: 4,817,416:
April 41.96 48,979,310 76,584 14,012: 44,555,171 1,689,060 813,343 878,172 551,946 491,617: 4,424,139
May 37.87 49,828,803 66,959 10,171 45,875,855 1,634,924 700,088 680,781 528,583 408,572 3,952,947
June 44.82 68,542,841 77,433 11,833: 63,950,075: 1,838,167 735,791 723,497 637,039 658,271 : 4,592,765:
July 51.52 97,567,559 81,283 12,541 92,098,768 2,258,162 996,617 846,459 718,073 649,480 5,468,790
August 52.76 90,715,843 99,560 15,406: 84,772,913: 2,644,431 1,032,884 857,799 793,084 614,733: 5,942,930:
September 49.85 66,355,372 89,941 13,655: 61,034,073: 2,455,139 707,708 802,999 698,306 657,148 5,321,300
October 49.73 58,426,442 91,418 13,668: 52,576,229 2,683,142 833,547 936,648 704,914 691,963: 5,850,214:
November 54.94 69,025,670 81,648 15,058: 62,283,536 3,169,508 1,000,152 1,219,200 693,878 659,394 6,742,133:
December 65.18 92,333,150 d&19,138 83,605,332 6,806 1,280,074 1,685,833 833,135 801,9A 8,727,818
Total 823,120,558 1,090,022 162,545: 755,093,038: 29,243,775 10,787,099 12,267,768 7,999,037 7,729,841 : 68,027,520:
Ratio 1.0000 0.0013 0.0002: 0.9174: 0.0355 0.0131 0.0149 0.0097 0.0094: 0.0826:
.....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
:Weighted E10S 0.3926 0.0004 0.0001 0.3667 0.0112 0.0042 0.0039 0.0035 0.0031 0.0259
Weighted E10NS...................... 0.5506 0.0567:
i i i i
:Average E10S 0.3905 0.0004 0.0001 : 0.3647 0.0111 0.0042 0.0039 0.0034 0.0031 : 0.0258
:Averse E10NS 0.6095 0.0009 0.00 0.5527 0.0089 0.0110 0.0063 0.0063: 0.0568:
g........................................................................................................................................................................................... ......................................... ..............................................................................................................................................................................................................................................................
Total Ratio 1.0000 0.0013 0.0002 0.9174 0.0354 0.0131 0.0149 0.0098 0.0094 0.0826
Exhibit No.39
Case No.IPC-E-25-16
R.Maloney,PC
D10_D13_E10 Allocators Page 6 of 6

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 40

IDAHO POWER COMPANY
REVENUE REQUIREMENT ADJUSTMENTS
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
IPC-E-25-16
REQUIREMENTREVENUE
On-Site Gen On-Site Gen Sec Sery Prim/Trans Sery Sec Sery
Factor Factor Residential Residential Small General Small General Large General Large General Area Lighting Large Power Irrigation
Name Total Name Total Sch 1 Sch 6 Sch 7 Sch 8 Sch 9-S Sch 9-P/T Sch 15 Sch 19-S/P/T Sch 24-S
......................................
131013S 0.4362 0.1908 0.0069 0.0030 0.0000 0.0732 0.0127 - 0.0395 0.0888
iID10BNS 0.5638 0.2519 0.0107 0.0052 0.0000 0.1236 0.0230 0.0001 0.0784 0.0268
.....................................
E10S 0.3905 0.1231 0.0043 0.0031 0.0000 0.0784 0.0154 0.0000 0.0479 0.0916
E10NS 0.6095 0.2516 0.0097 0.0061 0.0000 0.1425 0.0261 0.0001 0.0917 0.0232
......................................
......................................
Val
$ 37,746,361 i D10BS i$ 16,463,588 $ 7,203,872 $ 260,015 $ 113,751 $ 426 $ 2,763,398 $ 479,823 $ - $ 1,491,815 $ 3,352,617
' D10BNS 4 21,282,773 $ 9,509,094 $ 402,532 $ 197,390 $ 892 $ 4,666,840 $ 869,224 $ 4,026 $ 2,958,187 $ 1,011,855
....................................:..........................................................................................................................................................................................................................................................................................................................................................................................
i_$......_37,746,361...._$......_16,712,966...._$............_662,547...._$............_311,141....._................._1,317...._$........_7,430,236..._�........._1,349,047..._$...................4,026..._�........._4,450,002...._$..........4,364,472...
......................................
Bridger $ 85,208,499 i D10BS i$ 37,164,844 $ 16,261,995 $ 586,957 $ 256,781 $ 961 $ 6,238,085 $ 1,083,150 $ - $ 3,367,618 $ 7,568,186
......................................
D10BNS 48,043,656 $ 21,465,794 $ 908,674 $ 445,587 $ 2,013 $ 10,534,907 $ 1,962,184 $ 9,089 $ 6,677,800 $ 2,284,157
................................................................................................................................................................................................................................................................................................................................................................................................................................
.$ .85,208,499 .$......37,727,789 $ 1,495,630 $ 702,369 $ 2,974 $ 16,772,992 $ 3,045,334 $ 9,089 $ 10,045,418 $ 9,852,343
.......................................................................................................................................................................................................................................................................................................................
......................................
CWIP-HCC Relicensing $ 38,512,240; D10BS $ 16,797,636 $ 7,350,040 $ 265,291 $ 116,059 $ 434 $ 2,819,468 $ 489,558 $ - $ 1,522,084 $ 3,420,642
......................................
D10BNS 21,714,604 $ 9,702,035 $ 410,699 $ 201,395 $ 910 $ 4,761,530 $ 886,861 $ 4,108 $ 3,018,209 $ 1,032,385
i....................................d..........................................................................................................................................................................................................................................................................................................................................................................................
i$ 38,512,240 $ 17,052,074 $ 675,990 $ 317,454 $ 1,344 $ 7,580,998 $ 1,376,419 $ 4,108 $ 4,540,293 $ 4,453,028
...........................................................................................................................................................................................................................................................................................................................................................................................
Employee Housing $ (211,956); D10BS $ (92,447) $ (40,452) $ (1,460) $ (639) $ (2) $ (15,517) $ (2,694) $ - $ (8,377) $ (18,826)
......................................
D10BNS (119,508) $ (53,396) $ (2,260) $ (1,108) $ (5) $ (26,206) $ (4,881) $ (23) $ (16,611) $ (5,682)
'i....................................d..........................................................................................................................................................................................................................................................................................................................................................................................
$ (211,956) $ (93,848) $ (3,720) $ (1,747) $ (7) $ (41,723) $ (7,575) $ (23) $ (24,988) $ 1 4,508)
...........................................................................................................................................................................................................................................................................................................................................................................................
Summary by Allocation Factor D10BS $ 70,333,621 $ 30,775,455 $ 1,110,802 $ 485,953 $ 1,818 $ 11,805,434 $ 2,049,836 $ - $ 6,373,140 $ 14,322,620
i.....................................
D10BNS 90,921,524 40,623,527 1,719,644 843,264 3,809 19,937,071 3,713,388 17,201 12,637,584 4,322,715
t....................................;..........................................................................................................................................................................................................................................................................................................................................................................................
Total ,_$...._161,255,145...._$......_71,398,982...._$.........2,830,446...._$..........1,329,217...._$................._5,628...._$......31,742,505..._$........._5,763,225..._$..............._17,201...._$........19,010,724..._$........18:645,335..
Exhibit No.40
Case No.IPC-E-25-16
R.Maloney,IPC
Re,Req.Adjustments Page 1 of 2

IDAHO POWER COMPANY
REVENUE REQUIREMENT ADJUSTMENTS
FOR THE TWELVE MONTHS ENDING DECEMBER 31,2025
IPC-E-25-16
REVENUE REQUIREMENT ADJUSTMENTS
Non-Metered Traffic Control Lamb
Factor Factor General Street Light Lighting Micron Simplot DOEIINL Simplot Brlsble Weston
Name Total Name Total Sch 40 Sch 41 Sch 42 Sch 26 Sch 29 Sch 30 Sch 32 Sch 33 Sch 34
......................................
131013S 0.4362 0.0002 0.0000 0.0000 0.0104 0.0030 0.0026 0.0026 - 0.0022
ID109
NS 0.5638 0.0005 0.0011 0.0001 0.0203 0.0053 0.0082 0.0048 - 0.0038
i.....................................
E10S 0.3905 0.0003 0.0004 0.0001 0.0111 0.0042 0.0039 0.0034 - 0.0031
E1 I 0NS 0.6095 0.0006 0.0009 0.0001 0.0242 0.0089 0.0110 0.0063 - 0.0063
......................................
......................................
Val
$ 37,746,361 i D10BS i$ 16,463,588 $ 8,973 $ 763 $ 1,696 $ 393,215 $ 114,194 $ 98,808 $ 97,054 $ - $ 83,169
I D10BNS 4 21,282,773 $ 18,904 $ 40,067 $ 4,219 $ 767,221 $ 201,496 $ 308,770 $ 179,423 $ - $ 142,635
....................................:.........................................................................................................................................................................................................................................................................................................................................................................................
.
i_$......_37,746,361...._$..............._27,877...._$................40,830...._$................._5,914...._$..........1,160.435...._$............_315,690..._..............407,578..._$............._276,477..._.............................'...._$............._225,804..
......................................
Bridger $ 85,208,499 i D10BS i$ 37,164,844 $ 20,256 $ 1,723 $ 3,828 $ 887,641 $ 257,780 $ 223,050 $ 219,088 $ - $ 187,745
......................................
D10BNS 48,043,656 $ 42,675 $ 90,447 $ 9,523 $ 1,731,921 $ 454,857 $ 697,016 $ 405,029 $ - $ 321,983
................................................................................................................................................................................................................................................................................................................................................................................................................................
.$ .85,208,499 .$..............._62,930 .$ .92,170 $ 13,351 $ 2,619,563 $ 712,637 $ 920,066 $ 624,118 $ - $ 509,728 i
....................................................................................................................................................................................................................................................................
......................................
CWIP-HCC Relicensing $ 38,512,240; D10BS $ 16,797,636 $ 9,155 $ 779 $ 1,730 $ 401,193 $ 116,511 $ 100,813 $ 99,023 $ - $ 84,856
......................................
D10BNS 21,714,604 $ 19,288 $ 40,880 $ 4,304 $ 782,788 $ 205,585 $ 315,035 $ 183,064 $ - $ 145,529
i....................................d..........................................................................................................................................................................................................................................................................................................................................................................................
i$ 38,512,240 $ 28,443 $ 41,659 $ 6,034 $ 1,183,981 $ 322,095 $ 415,848 $ 282,087 $ - $ 230,385 i
...........................................................................................................................................................................................................................................................................................................................................................................................
Employee Housing $ (211,956)i D10BS ;$ (92,447) $ (50) $ (4) $ (10) $ (2,208) $ (641) $ (555) $ (545) $ - $ (467)
......................................
D10BNS (119,508) $ (106) $ (225) $ (24) $ (4,308) $ (1,131) $ (1,734) $ (1,008) $ - $ (801)
i....................................d..........................................................................................................................................................................................................................................................................................................................................................................................
i$ (211,956) $ (157) $ (229) $ (33) $ (6,516) $ (1,773) $ (2,289) $ (1,552) $ - $ (1,268):
...........................................................................................................................................................................................................................................................................................................................................................................................
Summary by Allocation Factor D10BS $ 70,333,621 $ 38,333 $ 3,261 $ 7,245 $ 1,679,841 $ 487,844 $ 422,117 $ 414,620 $ - $ 355,304
i.....................................
D10BNS 90,921,524 80,761 171,169 18,022 3,277,622 860,806 1,319,086 766,509 609,345
i....................................a..........161,255,145
......2......14....................... ................................174...............................2...2.....................4,957,462
......7.4..2.................�...4.............................1 741.2.......................1,181,129
..........�........................................_..........................4,649
...4....
Total .$ 6,55, 5 $ 9,09 $ 30 $ 25,267 $ ,95 , 6 $ 1,348,650 $ 03 $ 8, 9 $ $ 96,6 9 i
.....................................................................................................................................................................................................................................................a....................................................................................................................................
Exhibit No.40
Case No.IPC-E-25-16
R.Maloney,IPC
Rev.Req.Adjustments Page 2 of 2

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 41

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
REVENUE ALLOCATION SUMMARY
TWELVE MONTHS ENDING DECEMBER 31,2025
REVENUE ALLOCATION SUMMARY
Column (A) (B) (C) (D) (E) (F) (G) (H) (1) (J) (K) (L) (M) (N) (0)
Class Cost-of-Service Revenue Allocation Cap
Rate 2025 Sales 2025 First Pass Revenue Allocation Second Pass Revenue Allocation
Line Schedule Normal¢ed Retail Revenue Revenue Percent Average Revenue Revenue Revenue Total Shortfall Revenue Total
No. Tariff Description Number (kWh)` Sales Change Allocation Change MIIISlkWh Over Cap Below Floor Change Revenue (YIN) Allocation Change Revenue
1 Uniform Tariff Schedules
2 Residential Service Sch 1 5,678,118,630 $ 673,371,719 $ 127,035,110 $ 800,406,829 18.87% 140.96 $ 12,433,742 $ - $ (12,433,742) $ 787,973,087 N $ - $ 787,973,087
3 Residential Service On-Site Gen Son 187,836,945 22,374,916 15,892,766 38,267,681 71.03% 203.73 12,084,771 (12,084,771) 26,182,910 N 26,182,910
4 Total Residential Service 5,865,955,575 $ 695,746,634 $ 142,927,876 $ 838,674,510 20.54% 142.97 $ 24,518,513 $ - $ (24,518,513) $ 814,155,998 N $ - $ 814,155,998
5 Small General Service Sch 7 139,928,074 $ 20,136,088 $ 3,230,803 $ 23,366,891 16.04% 166.99 $ - $ - $ - $ 23,366,891 v 1.3% $ 196,165 $ 23,563,056
6 Small General Service On-Site Gen Sch 8 530,076 67,066 82,852 149,918 123.54% 282.82 71,438 (71,438) 78,480 N 78,480
7 Total Small General Service 140,458,150 $ 20,203,154 $ 3,313,655 $ 23,516,809 16.40% 167.43 $ - $ - $ - $ 23,516,809 v 0.8% $ 124,726 $ 23,641,536
8 Large General Service Sch 9-S 3,404,848,961 $ 309,627,879 $ 13,343,480 $ 322,971,359 4.31% 94.86 $ - $ - $ - $ 322,971,359 v 56.2% $ 8,614,280 $ 331,585,639
9 Large General Service Sch 9-PIT 658,481,354 52,666,817 2,110,981 54,777,798 4.01% 83.19 - - - 54,777,798 v 9.5% 1,461,031 56,238,829
10 Area Lighting Sch 15 1,937,298 1,376,688 (449,512) 927,176 -32.65% 478.59 - 503,581 503,581 1,430,757 N - 1,430,757
11 Large Power Service Sch 19-8/P/T 2,196,091,802 160,624,135 11,279,319 171,903,453 7.02% 78.28 - - - 171,903,453 v 29.9% 4,585,002 176,488,456
12 Irrigation Service Sch 24-S 1,770,164,055 179,307,284 35,251,800 214,559,084 19.66% 121.21 4,735,430 - (4,735,430) 209,823,654 N - 209,823,654
13 Non-Metered General Service Sch 40 14,484,473 1,496,223 79,325 1,575,548 5.30% 108.77 - - - 1,575,548 v 0.3% 42,023 1,617,571
14 Municipal Street Lighting Sch 41 20,419,614 4,003,584 (250,555) 3,753,029 -6.26% 183.80 - 407,795 407,795 4,160,824 N - 4,160,824
15 Traffic Control Lighting Sch 42 3,056,155 249,045 310,020 559,065 124.48% 182.93 267,635 (267,635) 291,430 N 291,430
................................................................................................................................................................................................................................................................................................................. ..........................................................................................................................................................................................................................................................................................................................................................................................
16 Total Idaho Ratan 1 WS 89] ] $ 1 5 301 $ 2W 916 389 $ 1 6S3 tt BS3 14.59% 118.03 $ 29 21 5]8 $ Van $ 28 610 02 $ 1 6 60]6S1 $ 1 82]083 $ 1 619 694
.................................................................................................................................a.......x...... ......................r ..x......+µ...........................x......x..........................x......_.....r......................................................................................................s....x..........................................x.............................t...x............z.................x._�a.......x................................................................................................... ......x..........................x...... a..........
Soecial Contracts
17 Micron Sch 26 635,708,728 $ 43,138,529 $ (2,533,028) $ 40,605,501 -5.87% 63.87 $ - $ 4,227,281 $ 4,227,281 $ 44,832,782 N $ - $ 44,832,782
18 Simplot-Donn Sch 29 211,750,000 13,080,302 (507,103) 12,573,200 -3.88% 59.38 - 1,020,828 1,020,828 13,594,027 N - 13,594,027
19 DOE/INL Sch 30 241,000,000 15,387,342 (325,574) 15,061,768 -2.12% 62.50 - 929,907 929,907 15,991,675 N - 15,991,675
20 Simplot-Caldwell Sch 32 155,000,000 10,773,918 (537,607) 10,236,312 4.99% 66.04 - 960,749 960,749 11,197,060 N - 11,197,060
21 Brisble Sch 33 - 3,068,180 (4,092,492) (1,024,312) -133.39% N/A - 4,941,392 4,941,392 3,917,080 N - 3,917,080
22 Lamb Weston Sch 34 132,053,769 10,250,099 (797,900) 9,452,198 -7.78% 71.58 1,200,470 1,200,470 10,652,668 N 10,652,668
..................................................................................................................................................................................................................................................................................................................—............................................................................................................................................................................................................................................................................................................................................................................................
23 Total S ecial Contract 1 9]5 512 9] $ 95 698 3]0 $ 8]93]04 $ 86 9 686 -9.19X 65.18 $ - $ 13 280 626 $ 13 280 628 $ 100185 293 $ - $ 100185 293
......................P..........................................................................................................x.......:.......P................................,.......x...............................L.x......x.......l.........................x._40...................................................................................................................................................x......x..................................x.......r...................................�.......,..................................................................................................................................................x.......�..........
....................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
24 Total Idaho Retail Sales• 15 1 9 934 $ 1 20 999 814 $ 199122 885 $ 1]20122 500 15.09% 111.52 $ 29 521 5]8 $ 1 192 002 $ 15 329 5]6 $ 1] ]92 923 $ 14,82]063 $ 1]19 619 98]
.....................................................................................................................................fU..... ..x..........................c6.....a.......x..................................x......x..........................x......x.......r......................................................................................................x......x.................................4.x......a.............................(....x.......r........................a._ r......a...............................................................................................................,..........................x......x....._r..........
First Pass ShoMall: $ 15,329,576 Second Pass Shortfall: $ 502,513
Cap: 130% 17.02%
Floor: 30%
'Excludes Black Mesa sales.
Exhibit No.41
Case No.IPC-E-25-16
Revenue Allocation Page
Maloney,IPC
Page 1 of 2

IDAHO POWER COMPANY
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
REVENUE ALLOCATION SUMMARY
TWELVE MONTHS ENDING DECEMBER 31,2025
Column (A) (P) (0) (R) (S) IT) (U) (V) (W) (X)
and Spread
Rate Third Pass Revenue Allocation Final Revenue Allocation
Line Schedule Shortfall Revenue Total Revenue Total Average COS Percent
No. Tariff Description Number (YIN) Allocation Change Revenue Change Revenue MIIIsfirWh Index Change
1 Uniform Tariff Schedules
2 Residenial Service Sch 1 N $ - $ 787,973,087 $ 114,601,369 $ 787,973,087 138.77 98.4% 17.02%
3 Residential Service On-Site Gen Sch6 N 26,182,910 3,807,995 26,182,910 139.39 68.4% 17.02%
4 Total Residential Service N $ - $ 814,155,998 $ 118,409,363 $ 814,155,998 138.79 97.1% 17.02%
5 Small General Service Sch 7 N $ - $ 23,563,056 $ 3,426,968 $ 23,563,056 168.39 100.8% 17.02%
6 Small General Service On-Site Gen Sch 8 N 78,480 11 414 78 480 148.06 52.3% 17.02%
7 Total Small General Service N $ - $ 23,641,536 $ 3,438,382 $ 23,641,536 168.32 100.5% 17.02%
6 Large General Service Sch 9-S v 58.6% $ 294,429 $ 331,880,068 $ 22,252,188 $ 331,880,068 97.47 102.8% 7.19%
9 Large General Service Sch 9-PIT v 9.9% 49,937 56,288,766 3,621,949 56,288,766 85.48 102.8% 6.88%
10 Area Lighting Sch 15 N - 1,430,757 54,069 1,430,757 738.53 154.3% 3.93%
11 Large Power Service Sch 19S/Prr v 31.2% 156,711 176,645,167 16,021,032 176,645,167 80.44 102.8% 9.97%
12 Irrigation Service Sch 24-S N - 209,823,654 30,516,369 209,823,654 118.53 97.8% 17.02%
13 Non-Metered General Service Sch 40 v 0.3% 1,436 1,619,008 122,785 1,619,008 111.78 102.8% 8.21%
14 Municipal Street Lighting Sch 41 N - 4,160,824 157,240 4,160,824 203.77 110.9% 3.93%
15 Traffic Control Lighting Sch 42 N 291,430 42,385 291,430 95.36 52.1% 17.02%
...............................................................................................................................................................................................................................................................................................................................................................................................................................-......................................
16 Total Idaho Rastas E 502$iS E 1 619 9S]2W E 1 6S$]BS E 1 619 9S]2W 115.09 99.2% 15.86%
.......................................................................................................................................................................................................................x..........................x......x......s...............................%.x....._r..........................s....._r......a..............................................................................................................i
Special Contracts
17 Micron Sch 26 N $ - $ 44,832,782 $ 1,694,25 $ 44,832,782 70.52 110.4% 3.93%
18 Simplot-Donn Sch 29 N - 13,594,027 513,72: 13,594,027 64.20 108.1% 3.93%
19 DOE/INL Sch 30 N - 15,991,675 604,333 15,991,675 66.36 106.2% 3.93%
20 Simplot-Caldwell Sch 32 N - 11,197,060 423,142 11,197,060 72.24 109.4% 3.93%
21 Brisble Sch 33 N - 3,917,080 848,900 3,917,080 N/A N/A 27.67%
22 Lamb Weston Sch 34 N 10652668 402,570 10,652,668 80.67 112.7% 3.93%
..............................................................................................................................................................................................................................................................................................................................................................................................................................-......................................,
23 Total$ecial Contract E - E 10018$29S E 486 923 E 10018$29S ]2.BS 115.5% 4.89%
......................P.........................................................................................................................................................................................................................................a..............................._4.......r..........................................a.............................................................................................................i
............................................................................................................................................................................................................................................................................................................................................................................................................................................................................
24 1 Total Idaho Retail$ales• E 502$iS E 1]20122$00 E 199122 6$$ E 1]20122$00 111.32 100.0°6 15.09%
.......................................................................................................................................................................................................................x..........................x......x......a..................................x.......c.........................a.......c.....a..............................................................................................................i
Third Pass Shortfall: $
'Excludes Black Mess sales.
Exhibit No.41
Case No.IPC-E-25-16
Revenue Allocation R.Maloney,IPC
Page 2 of 2

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 42

IDAHO POWER COMPANY
DEVELOPMENT OF SALES BASED ADJUSTMENT RATE
IPC-E-25-16
GENERATION • REQUIREMENT
A&G Expense Other Subsidiary Current Desired Revenue Tax Total Revenue
Description Rate Base Expenses Income Tax Exclusion Revenue Income Return Return Shortfall Gross-up Requirement
Production Function
Energy-Power Supply $ 67,722,070 $ 592,717,619 $ 338,513 $ 2,292,498 $ 98,864,714 $ 2,802,265 $ 4,920,426 $ 5,294,225 $ 373,799 $ 124,793 $ 494,515,673
Exhibit No.42
Case No.IPC-E-25-16
R.Maloney,IPC
SBAR-Table 1 Page 1 of 3

IDAHO POWER COMPANY
DEVELOPMENT OF SALES BASED ADJUSTMENT RATE
IPC-E-25-16
GENERATION • REQUIREMENT
Energy-Related
Total Federal Total State Generation Total Allocated
Description Income Tax Income Tax Rate Base Rate Base Income Taxes
Production Function
Energy-Power Supply $ 30,802,383 $ (5,092,615) $ 67,722,070 $ 5,143,426,242 $ 338,513
Exhibit No.42
Case No.IPC-E-25-16
R.Maloney,IPC
SBAR-Table 2 Page 2 of 3

IDAHO POWER COMPANY
DEVELOPMENT OF SALES BASED ADJUSTMENT RATE
IPC-E-25-16
Energy-Related 2025 Test Year Sales Based
Generation Idaho Retail Adjusted Rate
Description Rev.Reg. Sales(MWh) ($/MWh)
Production Function
Energy-Power Supply $ 494,515,673 15,451,410 $ 32.00
Exhibit No.42
Case No.IPC-E-25-16
R.Maloney,IPC
SBAR-Table 3 Page 3 of 3

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-25-16
IDAHO POWER COMPANY
MALONEY, DI
TESTIMONY
EXHIBIT NO. 43

IDAHO POWER COMPANY
DEVELOPMENT OF FIXED COST ADJUSTMENT RATE
IPC-E-25-16
SUMMARYr COST PER CUSTOMERAND FIXED COST
Rate FCC FCE FCC-Distribution FCE-Distribution
Description Schedule No. ($/Customer/Yr.) ($/kWh) ($/Customer/Yr.) ($/kWh)
Residential Service 1&3 $ 862.88 $ 0.078969 $ 205.61 $ 0.018817
.................................................................................................................................................................................................................................................................
Residential Service-Time-of-Use:SONP 5&6 TOU 0.231762 i 0.087922 i
Residential Service-Time-of-Use:SMP 5&6 TOU 0.115881 0.043961
Residential Service-Time-of-Use:SOFP 5&6 TOU 862.88 0.057940 i 205.61 0.021981 i
Residential Service-Time-of-Use:NSONP 5&6 TOU 0.092909 i 0.013286 i
Residential Service-Time-of-Use:NSOFP 5&6 TOU 0.061939 0.008857
.............................................. ..................................................................
Residential Service-On-Site Generation 6 857.24 0.086079 331.94 0.033332
Small General Service 7 272.14 0.058413 52.50 0.011270
Small General Service-On-Site Generation 8 $ 476.31 $ 0.074432 $ 276.26 $ 0.043171
Exhibit No.43
Case No.IPC-E-25-16
R.Maloney,PC
FCC&FCE-Summary Page 1 of 6

IDAHO POWER COMPANY
DEVELOPMENT OF FIXED COST ADJUSTMENT RATE
IPC-E-25-16
TABLE 1-CLASS COST OF • • COSTS
Distribution and
Rate CCOS Revenue Generation Transmission Customer Total Fixed Cost
Description Schedule No. Requirement Fixed Costs Fixed Costs Fixed Costs Fixed Costs %of Rev.Reg.
Residential Service 1,3&5 $ 800,406,829 $ 282,797,018 $ 64,253,944 $ 267,137,695 $ 614,188,657 76.73%
Residential Service-On-Site Generation 6 38,267,681 11,833,817 2,370,424 17,090,781 31,295,023 81.78%
Small General Service 7 23,366,891 5,228,462 1,314,860 12,289,902 18,833,223 80.60%
Small General Service-On-Site Generation 8 149,918 24,107 5,849 95,275 125,230 83.53%
Large General Service 9 377,749,157 142,972,205 33,012,695 71,460,353 247,445,253 65.51%
Dusk/Dawn Lighting 15 927,176 58,380 1,607 805,243 865,230 93.32%
Large Power Service 19 171,903,453 72,420,190 15,579,261 14,566,395 102,565,846 59.66%
Irrigation Service 24 214,559,084 77,891,845 17,494,554 62,095,950 157,482,349 73.40%
Unmetered Service 40 1,575,548 453,821 95,193 561,939 1,110,952 70.51%
Municipal Street Lighting 41 3,753,029 619,834 29,274 2,447,291 3,096,399 82.50%
Traffic Control Lighting 42 559,065 111,115 27,798 321,233 460,147 82.31%
Special Contracts 26,29,30,32,33&34 86,904,666 37,421,742 7,394,433 2,162,378 46,978,552 54.06%
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 1,720,122,500 $ 631,832,536 $ 141,579,890 $ 451,034,435 $ 1,224,446,862
i
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Exhibit No.43
Case No.IPC-E-25-16
R.Maloney,IPC
FCC&FCE-Table 1 Page 2 of 6

IDAHO POWER COMPANY
DEVELOPMENT OF FIXED COST ADJUSTMENT RATE
IPC-E-25-16
IDENTIFICATIONOF
Proposed CCOS Fixed Cost Fixed Cost
Rate Base Rate Revenue Revenue %of Portion of Rev.
Description Schedule No. Revenue Requirement Difference Short-Fall Total Cost Short-Fall
Residential Service 1,3&5 $ 787,973,087 $ 800,406,829 $ (12,433,742) $ (12,433,742) 76.73% $ (9,540,977)
Residential Service-On-SiteGeneration 6 26,182,910 38,267,681 (12,084,771) (12,084,771) 81.78% (9,882,835)
Small General Service 7 23,563,056 23,366,891 196,165
Small General Service-On-Site Generation 8 78,480 149,918 (71,438) (71,438) 83.53% (59,674)
Large General Service 9 388,168,834 377,749,157 10,419,677
Dusk/Dawn Lighting 15 1,430,757 927,176 503,581 - -
Large Power Service 19 176,645,167 171,903,453 4,741,714
Irrigation Service 24 209,823,654 214,559,084 (4,735,430) (4,735,430) 73.40% (3,475,717)
Unmetered Service 40 1,619,008 1,575,548 43,459
Municipal Street Lighting 41 4,160,824 3,753,029 407,795 - -
TrafficControlLighting 42 291,430 559,065 (267,635) (267,635) 82.31% (220,281)
Special Contracts 26,29,30,32,33&34 100,185,293 86,904,666 13,280,626
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
i Total $ 1,720,122,500 $ 1,720,122,500 $ - $ (29,593,016) $ (23,179,484)i
........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
.................................................................................................................................................................................................................................................................................................................................
;Weighted Average Fixed Cost Percent of Revenue Short-Fall: 78.33%
..................................................................................................................................................................................................................................................................................................................................
Exhibit No.43
Case No.IPC-E-25-16
R.Maloney,IPC
FCC&FCE-Table 2 Page 3 of 6

IDAHO POWER COMPANY
DEVELOPMENT OF FIXED COST ADJUSTMENT RATE
IPC-E-25-16
DERIVATION OF •COST PER CUSTOMERAND FIXED COST
2025 2025 Proposed
Rate Avg.Number Normalized Total CCOS Total CCOS Revenue Base Rate
Description Schedule No. of Customers Sales(kWhs) Fixed Costs Variable Costs Short-Fall/Subsidy Revenue
Residential Service 1,3&5 519,648 5,678,118,630 $ 614,188,657 $ 186,218,172 $ (12,433,742) $ 787,973,087
Residential Service-On-Site Generation 6 18,862 187,836,945 31,295,023 6,972,658 (12,084,771) 26,182,910
Small General Service 7 30,034 139,928,074 18,833,223 4,533,668 196,165 23,563,056
Small General Service-On-Site Generation 8 83 530,076 $ 125,230 $ 24,688 $ (71,438) $ 78,480
Proposed Fixed Proposed CCOS Fixed Fixed Cost Proposed Fixed
Rate Cost Revenue from Cost Revenue from Portion of Revenue Cost Revenue from Calculation of Calculation of
Description Schedule No. Fixed Charges Energy Charges Short-Fall/Subsidy Energy Charges FCC($/Cust.Nr.) FCE($/kWh)
Residential Service 1,3&5* $ 156,056,932 $ 458,131,725 $ (9,739,045) $ 448,392,679 $ 862.88 $ 0.078969
Residential Service-On-Site Generation 6 5,660,471 25,634,552 (9,465,705) 16,168,848 857.24 0.086079
Small General Service 7 10,813,238 8,019,985 153,651 8,173,636 272.14 0.058413
Small General Service-On-Site Generation 8 $ 29,820 $ 95,410 $ (55,956) $ 39,455 $ 476.31 $ 0.074432
'FCE not applicable to Residential Schedule 5;see TOU FCE derivation.
Exhibit No.43
Case No.IPC-E-25-16
R.Maloney,PC
FCC&FCE-Table 3 Page 4 of 6

IDAHO POWER COMPANY
DEVELOPMENT OF FIXED COST ADJUSTMENT RATE
IPC-E-25-16
DERIVATION OF • •COST PER CUSTOMER •
2025 2025 Total Total Total
Rate Avg.Number Normalized Generation CCOS Transmission CCOS Distribution CCOS Total CCOS
Description Schedule No. of Customers Sales(kWhs) Fixed Costs Fixed Costs Fixed Costs Fixed Costs
Residential Service 1,3&5 519,648 5,678,118,630 $ 282,797,018 $ 64,253,944 $ 267,137,695 $ 614,188,657
Fixed Cost Proportion 1,3&5 46.0% 10.5% 43.5% 100.0%
Residential Service-On-Site Generation 6 18,862 187,836,945 11,833,817 2,370,424 17,090,781 31,295,023
Fixed Cost Proportion 6 37.8% 7.6% 54.6% 100.0%
Small General Service 7 30,034 139,928,074 5,228,462 1,314,860 12,289,902 18,833,223
Fixed Cost Proportion 7 27.8% 7.0% 65.3% 100.0%
Small General Service-On-Site Generation 8 83 530,076 $ 24,107 $ 5,849 $ 95,275 $ 125,230
Fixed Cost Proportion 8 19.2% 4.7% 76.1% 100.0%
Distribution
Fixed Cost Fixed Cost Portion of Proposed Fixed Proposed Distribution
Rate Portion of Revenue Revenue Short-Fall/ Cost Revenue from Fixed Cost Revenue Calculation of Calculation of
Description Schedule No. Short-Fall/Subsidy Subsidy Fixed Charges from Energy Charges FCC-Dist.($/Cust./Yr.) FCE-Dist.($/kWh)
Residential Service 1,3&5* $ (9,739,045) $ (4,235,940) $ 156,056,932 $ 106,844,823 $ 205.61 $ 0.018817
Residential Service-On-Site Generation 6 (9,465,705) (5,169,394) 5,660,471 6,260,917 331.94 0.033332
Small General Service 7 153,651 100,267 10,813,238 1,576,931 52.50 0.011270
Small General Service-On-Site Generation 8 $ (55,956) $ (42,571) $ 29,820 $ 22,884 $ 276.26 $ 0.043171
'FCE not applicable to Residential Schedule 5;see TOU FCE derivation.
Exhibit No.43
Case No.IPC-E-25-16
R.Maloney,PC
FCC&FCE-Table 4 Page 5 of 6

IDAHO POWER COMPANY
DEVELOPMENT OF FIXED COST ADJUSTMENT RATE
IPC-E-25-16
RESIDENTIAL TIME OF • DERIVATION
Existing Customer New Customer
Description January 1,2026 January 1,2026
Average Number of Customers 1,019 1,019
Fixed Cost per Customer $ 863 $ 206
Total Fixed Cost Recovery $ 879,245 $ 209,509
Fixed Cost of Energy $ 0.078969 $ 0.018817
Total kWhs 18,391,889 18,391,889
Fixed Cost Recovery in Energy $ 1,452,389 $ 346,080
Revenue Collection:
Service Charge $ 305,732 $ 305,732
Summer Energy $ 815,936 $ 815,936
Non-Summer Energy 1,337,942 1,337,942
Total Energy $ 2,153,878 $ 2,153,878
Total Revenue $ 2,459,610 $ 2,459,610
Energy-related Costs in Energy Revenue $ 701,489 $ 1,807,798
Summer Share:
Energy-related Costs in Energy Revenue $ 230,420 $ 593,812
On-Peak Energy 0.091206 0.235046
Mid-Peak Energy 0.045603 0.117523
Off-Peak Energy 0.022802 0.058761
Average $ 0.038844 $ 0.100104
...................................................................................................................................................................................................................................................................................................................................................................................................................................
Non-Summer Share:
Energy-related Costs in Energy Revenue $ 471,069 $ 1,213,986
On-Peak Energy 0.050487 0.130110
Off-Peak Energy 0.033658 0.086740
Average $ 0.037807 $ 0.097431
Summer Rates(per kWh)
On-Peak Energy $ 0.322968 $ 0.322968
Mid-Peak Energy 0.161484 0.161484
Off-Peak Energy $ 0.080742 $ 0.080742
Non-Summer Rates(per kWh)
On-Peak Energy $ 0.143396 $ 0.143396
Off-Peak Energy $ 0.095597 $ 0.095597
.......................
Implied Summer On-Peak FCE Rate $ 0.231762 $ 0.087922
_Implied Summer Mid-Peak FCE Rate 0.115881 0.043961
_Implied Summer Off-Peak FCE Rate 0.057940 0.021981
_Implied Non-Summer On-Peak FCE Rate 0.092909 0.013286
;Implied Non-Summer Off-Peak FCE Rate $ 0.061939 $ 0.008857
Exhibit No.43
Case No. IPC-E-25-16
R. Maloney, IPC
TOU FCE Derivation Page 6 of 6