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HomeMy WebLinkAbout20250829Surrebuttal Testimony IPC.pdf "4%611—NIQAHO m Re RECEIVED MEGAN GOICOECHEA ALLEN August 29, 2025 Corporate Counsel IDAHO PUBLIC mgoicoecheaallenC�idahopower.com UTILITIES COMMISSION August 29, 2025 Commission Secretary Idaho Public Utilities Commission 11331 W. Chinden Boulevard Building 8, Suite 201-A Boise, Idaho 83714 Re: Case No. IPC-E-24-44 Idaho Power Company's Application for Approval of a Special Contract and Tariff Schedule 28 to Provide Electric Service to Micron Idaho Semiconductor Manufacturing (Triton) LLC Dear Commission Secretary: Attached for electronic filing, please find Idaho Power Company's Surrebuttal Testimonies and exhibit of Connie Aschenbrenner, Grant T. Anderson and Jared L. Ellsworth in regard to the above matter. Confidential Exhibit No. 3 to the Surrebuttal Testimony of Grant T.Anderson will be sent in a separate email to the parties who have signed the Protective Agreement. If you have any questions about the attached documents, please do not hesitate to contact me. Sincerely, ukr I f��Cfi�1.PA Megan Goicoechea Allen MGA:sg Attachments 1221 W. Idaho St(83702) P.O. Box 70 Boise, ID 83707 CERTIFICATE OF ATTORNEY ASSERTION THAT INFORMATION CONTAINED IN AN IDAHO PUBLIC UTILITIES COMMISSION FILING IS PROTECTED FROM PUBLIC INSPECTION Idaho Power Company's Application for Approval of Special Contract and Tariff Schedule 28 to Provide Electric Service to Micron Idaho Semiconductor Manufacturing (Triton) LLC Case No. IPC-E-24-44 The undersigned attorney, in accordance with Commission Rules of Procedure 67, believes that Exhibit No. 3 to the Surrebuttal Testimony of Grant T. Anderson, dated August 29, 2025, contains information that Idaho Power and a third party claim constitutes trade secrets, confidential business records, and/or other non-public records exempt from disclosure under state or federal law including but not limited to Idaho Code § 48-801, et seq.; Idaho Code § 74-101, et seq.; and/or U.S. Code of Federal Regulations Title 17. As such, it is protected from public disclosure, inspection, examination, or copying. DATED this 29th day of August 2025. ivl Megan Goicoechea Allen Counsel for Idaho Power Company CERTIFICATE OF SERVICE I HEREBY CERTIFY that on the 29t" day of August 2025, 1 served a true and correct copy of Idaho Power Company's Surrebuttal Testimonies of Connie G. Aschenbrenner, Grant T. Anderson and Jared L. Ellsworth upon the following named parties by the method indicated below, and addressed to the following: Commission Staff Hand Delivered Chris Burdin U.S. Mail Deputy Attorney General Overnight Mail Idaho Public Utilities Commission FAX 11331 W. Chinden Blvd., Bldg No. 8 FTP Site Suite 201-A (83714) X Email PO Box 83720 Chris.Burdin(a)-puc.idaho.gov Boise, ID 83720-0074 Industrial Customers of Idaho Power Hand Delivered c/o Peter J. Richardson U.S. Mail Richardson Adams, PLLC Overnight Mail 515 N. 27' Street FAX Boise, Idaho 83702 FTP Site X Email peter richardsonadams.com Dr. Don Reading Hand Delivered 280 S. Silverwood Way U.S. Mail Eagle, Idaho 83716 Overnight Mail FAX FTP Site X Email dread ing�mindsprinq.com Idaho Irrigation Pumpers Association, Hand Delivered Inc. U.S. Mail Eric L. Olsen Overnight Mail Echo Hawk & Olsen, PLLC FAX 505 Pershing Ave., Ste. 100 FTP Site P.O. Box 6119 X Email Pocatello, Idaho 83205 elo(a-)echohawk.com CERTIFICATE OF SERVICE - 1 Lance Kaufman, Ph.D. Hand Delivered 2623 NW Bluebell Place U.S. Mail Corvallis, OR 97330 Overnight Mail FAX FTP Site X Email lance(a)aegisinsight.com Micron Technology, Inc. Hand Delivered Austin Rueschhoff U.S. Mail Thorvald A. Nelson Overnight Mail Austin W. Jensen FAX Kristine A.K. Roach FTP Site Holland & Hart LLP X Email 555 17' Street, Suite 3200 darueschhoff(a)hol land hart.com Denver, CO 80202 tnelson hol land hart.com awiensen(a)hol land hart.com karoach hollandhart.com acleeC@hollandhart.com Clean Energy Opportunities for Idaho Hand Delivered Kelsey Jae U.S. Mail Law for Conscious Leadership Overnight Mail 920 N. Clover Dr. FAX Boise, ID 83703 FTP Site X Email kelsey(a)kelseyiae.com Courtney White Hand Delivered Mike Heckler U.S. Mail 3778 Plantation River Drive, Suite 102 Overnight Mail Boise, ID 83703 FAX FTP Site X Email courtney(a cleanenergyopportunities.com mike(a-)-cleanenergyopportunities.com Stacy Gust Regulatory Administrative Assistant CERTIFICATE OF SERVICE - 2 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF IDAHO POWER ) COMPANY' S APPLICATION FOR ) CASE NO. IPC-E-24-44 APPROVAL OF SPECIAL CONTRACT AND ) TARIFF SCHEDULE 28 TO PROVIDE ) ELECTRIC SERVICE TO MICRON IDAHO ) SEMICONDUCTOR MANUFACTURING ) (TRITON) LLC. ) IDAHO POWER COMPANY SURREBUTTAL TESTIMONY OF CONNIE G. ASCHENBRENNER 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 Connie G. Aschenbrenner. My 5 business address is 1221 West Idaho Street, Boise, Idaho 6 83702 . I am employed by Idaho Power as the Director of 7 Regulatory Affairs in the Regulatory Affairs Department. 8 Q. Are you the same Connie Aschenbrenner who 9 submitted direct testimony in this proceeding on behalf of 10 Idaho Power ? 11 A. Yes . 12 Q. Have you had the opportunity to review the 13 pre-filed rebuttal and surrebuttal testimonies filed by the 14 intervenors to this proceeding? 15 A. Yes, I have . 16 Q. What is the scope of your surrebuttal 17 testimony? 18 A. My surrebuttal testimony addresses issues 19 raised by intervenors regarding the Commission' s authority 20 under the Energy Service Agreement ("ESA") , the timing of 21 ESA approval, including the appropriate forum for resolving 22 cost allocation and price design issues, the impact of the 23 ESA on other customer rates, and the impact of Micron' s 24 future development plans on the current proceeding. ASCHENBRENNER, SURR REB 2 Idaho Power Company 1 Q. Does the fact that you do not address every 2 issue raised in the testimonies of other parties mean that 3 you agree with other parties' testimony on those issues? 4 A. No. It merely reflects that I chose not to 5 address all those issues . It should not be read as an 6 endorsement of, or agreement with, any unaddressed issues . 7 Q. For ease of reference, can you provide a table 8 of contents for your surrebuttal? 9 A. Please see the below table of contents for my 10 surrebuttal testimony: Table of Contents Page I . Commission Authority and ESA Oversight 3 II . ESA Review and Ripeness for Approval 5 III . Rate Impact of Micron FAB 11 IV. Future Load Growth and Second Fab 15 V. Conclusion 16 11 I . COMMISSION AUTHORITY AND ESA OVERSIGHT 12 Q. Please summarize your understanding of the 13 intervenor positions regarding the Commission' s 14 jurisdiction and oversight under the ESA. 15 A. Clean Energy Opportunities for Idaho ("CEO") , 16 through its consultant Mr. Michael Heckler, raises concerns 17 that the ESA may limit the Commission' s ability to exercise 18 its ratemaking authority. More specifically, he points to 19 Section 13 .2, which requires that any rate revisions be ASCHENBRENNER, SURR REB 3 Idaho Power Company 1 supported by "substantial competent evidence, " language 2 that he suggests could constrain the Commission' s ability 3 to adjust rates . 4 Q. Do you agree with his interpretation? 5 A. No. The Micron FAB ESA expressly affirms the 6 Commission' s full ratemaking jurisdiction. Section 13 . 1 7 subjects the agreement to the Commission' s General Rules 8 and Regulations and Idaho law, while Section 13 . 2 confirms 9 that all rates under the ESA remain subject to change and 10 revision by Commission order. These revisions may be made 11 upon a finding that such changes are just, fair, 12 reasonable, sufficient, non-preferential, and 13 nondiscriminatory; that such finding should be supported by 14 "substantial competent evidence" is not, as Mr. Heckler 15 suggests, a constraint on the Commission' s ability to 16 adjust rates but a reference to the legal standard of 17 appellate review of Commission decisions . ' 18 Additionally, Section 7 . 2 provides for annual 19 updates to the marginal cost-based Energy Charges, subject 20 to Commission review and approval, while Section 14 . 1 makes 21 the ESA "expressly conditioned upon" Final Regulatory 1 See, e.g. , Washington Water Power Co. v. Idaho Pub. Utilities Comm'n, 101 Idaho 567, 575-76, 617 P.2d 1242 (1980) (though appellate review of Commission decisions is limited, the Idaho Supreme Court has cautioned that the Commission must enter adequate findings of fact based upon competent and substantial evidence and set forth its reasoning in a rational manner to ensure there is meaningful opportunity for judicial review) . ASCHENBRENNER, SURR REB 4 Idaho Power Company 1 Approval, meaning the Commission retains the authority to 2 approve, reject, or modify any provision before the ESA 3 becomes effective. These ESA provisions ensure that the 4 rates applied to the Micron FAB usage remain responsive to 5 regulatory oversight and evolving system conditions . 6 II . ESA REVIEW AND RIPENESS FOR APPROVAL 7 Q. What concerns did the Idaho Irrigation Pumpers 8 Association, Inc. ("IIPA") consultant Dr. Lance Kaufman 9 raise regarding the timing of regulatory approval of the 10 proposed ESA? 11 A. Dr. Kaufman believes that there are 12 outstanding issues that should prevent the Commission from 13 approving the ESA, focusing primarily on the potential 14 impact of possible future large load legislation. 15 Q. What is your understanding of the legislation 16 that has been referenced by Dr. Kaufman? 17 A. IIPA refers to House Bill No . 395 ("HB 395") , 18 presented as Exhibit No. 204 to the testimony of 19 Representative Stephanie Jo Mickelson and Representative 20 Dan Garner, members of the Idaho State Legislature . My 21 understanding of HB 395, introduced during the Idaho 22 Regular Legislative Session in 2025, is that it would have 23 prohibited an electric utility from providing electric ASCHENBRENNER, SURR REB 5 Idaho Power Company 1 service to any customer with power requirements of tent 2 megawatts ("MW") or greater with its existing or planned 3 generation resources for a period of ten (10) years from 4 the initial date of service. Instead, the large load 5 customer would have been responsible for securing their own 6 energy, either by purchasing through the utility or by 7 contracting directly with a third-party provider. This is 8 often referred to as direct access, a form of deregulation. 9 Q. You equated direct access to a form of 10 deregulation. Are you aware of any deregulated markets that 11 have lower electric rates than Idaho Power' s rates? 12 A. No. As shown in Table 1, based on a recent 13 review of electric prices in states with deregulated or 14 "retail choice" structures, I have found that the rates, 15 specifically residential rates, are higher than those in 16 the State of Idaho. For reference, Idaho Power' s mill rate 17 for Idaho residential customers was 11 . 68G for the 12-month 18 period ending June 2025 . 19 20 21 22 23 2 The engrossed bill amended this from ten to thirty (30) megawatts. See House Amendment to HB 395. ASCHENBRENNER, SURR REB 6 Idaho Power Company 1 Table 1 - EIA June 2025 - Residential Sector3 2Residential Residential Rank State Rate (cents) Rank State Rate (cents) 1 Nevada 11.42 26 West Virginia 15.82 3 27 Missouri 15.84 3 Louisiana 12.64 28 Alabama 16.00 4 4 Washington 12.98 29 Georgia 16.00 5 Utah 13.12 30 Colorado 16.16 5 6 Nebraska 13.17 31 Indiana 16.60 7 Arkansas 13.33 32 Minnesota 17.14 6 8 North Carolina 13.33 33 Ohio 17.52 9 Kentucky 13.62 34 Delaware 18.15 7 10 Oklahoma 13.62 35 Illinois 18.33 11 North Dakota 13.68 36 Wisconsin 18.57 12 Mississippi 13.94 37 Maryland 19.33 8 13 Tennessee 13.98 38 Pennsylvania 19.70 14 South Dakota 14.23 39 Michigan 20.85 9 15 South Carolina 14.71 40 District of Columbia 22.70 16 New Mexico 14.77 41 Vermont 23.21 10 17 Montana 14.85 42 New Hampshire 23.51 18 Wyoming 14.89 43 New Jersey 24.88 11 19 Kansas 15.00 44 New York 26.53 20 Texas 15.23 45 Rhode Island 26.84 21 Arizona 15.28 46 Alaska 26.88 12 22 Florida 15.36 47 Connecticut 27.24 23 Iowa 15.39 48 Maine 28.14 13 24 Virginia 15.41 49 Massachusetts 30.37 25 Oregon 15.77 50 California 33.52 14 51 Hawaii 40.96 15 Q. What is the status of HB 395? 16 A. HB 395 did not become law during the 2025 17 legislative session; it is my understanding that the bill 18 died in the Senate State Affairs Committee. While IIPA 19 contends that there continues to be support for large load 20 legislation and that alternative draft legislation is being 21 refined to be taken up again in a future legislative 22 session, at this stage it would be entirely speculative to 3 EIA June 2025, https://www.eia.gov/electricity/monthly/epm table grapher.php?t=epmt 5 6 a; https://www.rstreet.org/wp-content/uploads/2025/05/Final-Study-No.-324- 1.pdf; blue = deregulated ASCHENBRENNER, SURR REB 7 Idaho Power Company 1 predict the existence or impact of hypothetical future 2 legislation. 3 Q. Does the Company agree with the claim 4 legislation is necessary to mitigate the impact of new 5 large load energy use by companies like Micron? 6 A. No. While the Company does not disagree that 7 existing customers should be protected from potential cost 8 shifting caused by large load, and other types of 9 customers, legislation is not necessary to accomplish this 10 objective. The Commission already has the authority to 11 approve special contracts which balance meeting large load 12 customers' operational needs with adequate regulatory 13 oversight and customer protection. 14 Q. What concerns did CEO raise regarding the 15 timing of regulatory approval of the ESA? 16 A. In his rebuttal testimony, Mr. Heckler 17 contends that it would suboptimal to delay resolution of 18 cost allocation issues to a future general rate case 19 ("GRC") , noting his belief that there are significant open 20 issues related to the Company' s proposal for the Micron FAB 21 that should be addressed before proceeding to a GRC, based 22 on concerns that the scope of a GRC proceeding would 23 prevent a full and comprehensive review of matters specific 24 to the Micron FAB. Instead, he recommends that these issues 25 be reviewed and considered as part of the upcoming ASCHENBRENNER, SURR REB 8 Idaho Power Company 1 technical hearing, with the potential to schedule 2 additional sessions if any issues are unresolved at that 3 stage . While recognizing the need for timely resolution, 4 Mr. Heckler believes that that there are additional 5 questions regarding the treatment of "megaload" customers 6 that must be resolved in this docket before the ESA is 7 approved. 8 Q. How to you respond to Mr. Heckler' s claims in 9 his rebuttal and surrebuttal testimonies that the number of 10 open issues presented in a general rate case docket "is so 11 large that fundamental issues of cost allocation treatment 12 for specific customers are unlikely to get the attention 13 that their significance warrants" and that "general rate 14 cases have not proven to be an effective forum for 15 resolving basic issues related to cost allocation 16 methodologies"? 17 A. Mr. Heckler' s statements are without basis . 18 Assigning shared costs outside of general rate cases would 19 reduce transparency and limit stakeholder input, weakening 20 oversight and increasing the potential for disputes . A GRC 21 is unequivocally the appropriate venue for evaluating cost 22 allocation methodologies and incorporating the Micron FAB' s 23 treatment into broader system frameworks with full 24 stakeholder input. For context, in the Company' s 2008 GRC, 25 class cost-of-service issues were fully litigated and ASCHENBRENNER, SURR REB 9 Idaho Power Company 1 resolved by Commission order within the legislatively 2 mandated time of review. 3 Q. Is delay of ESA approval warranted to allow 4 for legislative action or additional regulatory process in 5 this case? 6 A. No. The possibility of future legislation is 7 influenced by various factors and the likelihood of a bill 8 being passed, its final wording, and how it will be 9 interpreted are all too uncertain for it to be treated as a 10 present fact . The Commission is empowered to act 11 independently and proactively to protect the public 12 interest, and there is no legal basis for delaying review 13 of the ESA for potential future legislation. 14 Moreover, it is not necessary for the Commission to 15 implement further regulatory process; the ESA provides a 16 timely and targeted framework for recovering costs 17 associated with serving the Micron FAB, using a pricing 18 model that reflects both marginal and embedded cost 19 impacts . The Company' s proposed approach ensures that 20 pricing for the Micron FAB stays aligned with Commission- 21 authorized revenue changes over time . Demand Charges will 22 be updated through general rate cases and marginal Energy 23 Charges will be updated annually. 24 The Commission has the authority and procedural 25 framework to issue a decision within this docket. The ASCHENBRENNER, SURR REB 10 Idaho Power Company 1 docket is proceeding on a robust schedule, with discovery, 2 three (3) rounds of pre-filed testimony and a technical 3 hearing forthcoming. Delaying a decision will not better 4 serve the interests of existing customers . Further review 5 beyond what is already scheduled as part of the Micron FAB 6 case proceedings would only postpone resolution of issues 7 that are already being thoroughly vetted. 8 III . RATE IMPACT OF MICRON FAB 9 Q. Both Dr. Kaufman and Mr. Heckler imply that 10 the Micron FAB incremental load is a driver of the base 11 rate increase requested in the Company' s 2025 GRC, Case No . 12 IPC-E-25-16 ("2025 GRC") . Is this correct? 13 A. No. The requested revenue increase in that 14 docket does not include impacts of the planned Micron FAB 15 load. All incremental investments included for recovery in 16 the 2025 GRC are necessary to provide safe, reliable 17 service to other existing customers . The Micron FAB load is 18 not a driver or contributor to any of the proposed revenue 19 requirements in the 2025 GRC. Any recovery of incremental 20 plant associated with serving the Micron FAB load 21 requirements would be addressed in a future general rate 22 case when such facilities are in service, and the 23 associated costs and revenues are in the test year. 24 In a future general rate case - when the Micron 25 FAB' s load and associated share of costs are included in ASCHENBRENNER, SURR REB 11 Idaho Power Company 1 the test year - the Company would propose updated pricing 2 and will apply approved allocators so that Micron FAB bears 3 its allocated share of both existing and incremental demand 4 related generation and transmission revenue requirement. As 5 a result, a portion of costs that would otherwise be 6 recovered from other customers would be recovered from 7 Micron FAB, which is consistent with historic cost 8 causation principles for large special contract customers . 9 Q. How do you respond to Dr. Kaufman' s claim in 10 his surrebuttal testimony that the Micron FAB ESA is not 11 reflective of Idaho Power' s stated "growth pays for growth" 12 policy? 13 A. Dr. Kaufman' s contention in this regard is 14 unsupported and based on flawed and cyclical reasoning. 15 More specifically, Dr. Kaufman explains that the fact that 16 Idaho Power' s General Rate Case is clearly driven by load 17 growth, noting that the word "growth" appeared 193 times in 18 the Company' s GRC testimony, demonstrates that the growth 19 pays for growth policy is not being followed, because rate 20 changes would not be driven by growth if it were . He then 21 goes on to assert that there is "clear evidence" that 22 Micron is driving costs up, though he fails to offer any 23 support for this claim, and implies that irrigation 24 customers are unfairly subsidizing large load customers; in 25 this regard he states, "the irrigation class is repeatedly ASCHENBRENNER, SURR REB 12 Idaho Power Company 1 asked to pay the largest percentage rate increases of any 2 rate class for growth driven rate increases despite being 3 one of the only customer classes that has not grown over 4 the last 20 years . " 5 As an initial point of clarification, recent 6 proposed rate increases for the irrigation class in GRCs is 7 the result of seeking to align the irrigation class with 8 their cost of service. That is, recent class cost of 9 service studies have shown the irrigation class is being 10 subsidized by other classes, not the other way around. 11 Additionally, Dr. Kaufman' s statement that the 12 irrigation class has not grown over the last 20 years is 13 untrue across multiple metrics . Between 2005 and 2024, 14 irrigation class customers experienced compound annual 15 growth rates of 1 . 2 percent in customer counts, 1 . 6 percent 16 in actual sales, and 0 . 4 percent in weather-adjusted sales . 17 These figures directly refute the claim that the class has 18 remained stagnant over the last 20 years as suggested by 19 IIPA. 20 Despite Dr. Kaufman' s assertions, neither the 21 requested rate change for irrigation customers in the 22 pending GRC nor presence of the word "growth" in testimony 23 demonstrate cost causation or rate impact. He also 24 overlooks the fact that the Micron FAB is not the only load 25 that is growing on the Company' s system and fails to ASCHENBRENNER, SURR REB 13 Idaho Power Company 1 account for how the Company' s "growth pays for growth" 2 policies are implemented uniquely for each customer class . 3 Q. Do you agree with intervenors' suggestions 4 that residential and irrigation customers are 5 disproportionately and unfairly impacted by growth driven 6 rate increases? 7 A. No. Over the ten-year period ending June 1, 8 2025, the compound annual growth rate in average prices was 9 less than 2 percent for residential customers and less than 10 3 percent for irrigation customers . These outcomes are 11 consistent with the Company' s cost-causation approach to 12 cost allocation. 13 The observed price trends reflect measured, modest 14 movement - not the rampant increases Dr. Kaufman' s 15 narrative implies - and they demonstrate that costs 16 associated with large incremental loads are addressed 17 through Commission-approved pricing and allocations 18 designed to assign costs to cost-causers . In short, the 19 data does not align with Dr. Kaufman' s premise, and in 20 fact, demonstrates that the Company' s practices have 21 maintained affordability for residential and irrigation 22 customers despite the unprecedented growth being 23 experienced by the Company. 24 25 ASCHENBRENNER, SURR REB 14 Idaho Power Company 1 IV. FUTURE LOAD GROWTH AND SECOND FAB 2 Q. Do you agree with the concern noted by Dr. 3 Kaufman in his rebuttal testimony that Micron' s recent 4 announcement of a planned second FAB plant changes the 5 context of this case? 6 A. No. Dr. Kaufman' s reference to Micron' s June 7 2025 public announcement regarding a planned second Idaho 8 fabrication facility is a red herring; Micron' s plans for a 9 potential second memory fabrication facility are inapposite 10 in this case . The maximum Contract Demand under the 11 existing ESA is 507 MW and any request to serve load beyond 12 this limit would be subject to Commission review and at a 13 minimum, approval of an amended contract. If a second 14 memory fabrication facility where to be served through 15 unique interconnection facilities, a separate special 16 contract would need to be executed and filed for Commission 17 approval . 18 Idaho Power has an obligation to provide service to 19 all customers, including requests for service of greater 20 than 20 MW, and it agrees that large loads warrant careful 21 evaluation - this is exactly what the special contract 22 mechanism is designed to ensure. The Commission' s objective 23 in this docket is to consider the terms of the proposed 24 Micron FAB ESA - terms that are being thoroughly vetted 25 through this proceeding. Micron' s future development plans ASCHENBRENNER, SURR REB 15 Idaho Power Company 1 are not within the scope of this docket, nor do they 2 justify delaying approval of the ESA. 3 V. CONCLUSION 4 Q. Please summarize your recommendations . 5 A. I recommend that the Commission: 6 (i) Affirm the ESA does not interfere with its 7 jurisdictional authority, recognizing that Sections 13 . 1, 8 13 . 2, and 14 . 1 collectively preserve full regulatory 9 oversight and condition the agreement' s effectiveness on 10 Final Regulatory Approval; 11 (ii) Reject intervenor proposals to delay ESA 12 approval pending legislative action or additional process; 13 (iii) Confirm that general rate cases are the 14 appropriate forum to evaluate and address allocation and 15 pricing updates; and 16 (vi) Disregard speculative concerns related to 17 Micron' s second FAB announcement. 18 Q. Please summarize the Company' s request in this 19 case . 20 A. Idaho Power respectfully requests the 21 Commission issue an order approving: (1) the Micron FAB ESA 22 (included as Attachment 1 to the Application) , (2) the 23 Contract Demand and Billing Demand Charges set forth in 24 Schedule 28 (included as Attachment 2 to the Application) , 25 adjusted to reflect the composite rate change authorized ASCHENBRENNER, SURR REB 16 Idaho Power Company 1 for special contract customers in Case No. IPC-E-24-07, (3) 2 the Energy Charge set forth in Schedule 28, adjusted to 3 reflect the Commission-approved marginal cost-based pricing 4 in Case No . IPC-E-25-17, and (4) authorizing the requested 5 accounting treatment of energy sales under the ESA. 6 Q. Does this conclude your surrebuttal testimony 7 in this case? 8 A. Yes, it does . 9 10 ASCHENBRENNER, SURR REB 17 Idaho Power Company 1 DECLARATION OF CONNIE G. ASCHENBRENNER 2 I, Connie G. Aschenbrenner, declare under penalty of 3 perjury under the laws of the state of Idaho: 4 1 . My name is Connie G. Aschenbrenner. I am employed 5 by Idaho Power Company as the Director of Regulatory 6 Affairs in the Regulatory Affairs Department. 7 2 . On behalf of Idaho Power, I present this pre- 8 filed surrebuttal testimony in this matter. 9 3 . To the best of my knowledge, my pre-filed 10 surrebuttal testimony is true and accurate. 11 I hereby declare that the above statement is true to 12 the best of my knowledge and belief, and that I understand 13 it is made for use as evidence before the Idaho Public 14 Utilities Commission and is subject to penalty for perjury. 15 SIGNED this 29th day of August 2025, at Boise, Idaho. 16 17 Signed: 18 CONNIE G. ASCHENBRENNER 19 20 21 22 23 24 25 26 ASCHENBRENNER, SURR REB 18 Idaho Power Company BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF IDAHO POWER ) COMPANY' S APPLICATION FOR ) CASE NO. IPC-E-24-44 APPROVAL OF SPECIAL CONTRACT AND ) TARIFF SCHEDULE 28 TO PROVIDE ) ELECTRIC SERVICE TO MICRON IDAHO ) SEMICONDUCTOR MANUFACTURING ) (TRITON) LLC. ) IDAHO POWER COMPANY SURREBUTTAL TESTIMONY OF GRANT T. ANDERSON 1 Q. Please state your name. 2 A. My name is Grant T. Anderson. 3 Q. Are you the same Grant T. Anderson who 4 submitted direct and rebuttal testimony in this proceeding 5 on behalf of Idaho Power Company ("Idaho Power" or 6 "Company") ? 7 A. Yes . 8 Q. Have you had the opportunity to review the 9 pre-filed rebuttal and surrebuttal testimonies filed by the 10 intervenors to this proceeding? 11 A. Yes, I have . 12 Q. What is the scope of your surrebuttal 13 testimony? 14 A. I address three topics related to the Micron 15 Idaho Semiconductor Manufacturing (Triton) LLC ("Micron 16 FAB") Energy Services Agreement ("ESA") and Schedule 28 : 17 (1) Pricing framework and allocation boundary. I confirm 18 the Schedule 28 structure - marginal cost-based Energy 19 Charges updated annually using Commission-approved 20 marginal cost data, and embedded cost-based Demand 21 Charges set and updated in general rate cases - and 22 clarify that class allocators and direct assignment 23 belong in a future general rate case when Micron FAB is 24 in the test year. ANDERSON, SURR REB 2 Idaho Power Company 1 (2) Energy pricing and market risk. I explain why 20-year 2 Integrated Resource Plan ("IRP") portfolio averages are 3 not customer prices, consider how time-of-use Energy 4 Charges based on the same approved marginal cost data 5 could be implemented, and recommend addressing long-run 6 energy cost and marginal cost market risk in a separate 7 docket . 8 (3) No-harm framework. I describe the purpose and limits of 9 the no-harm check and present an update using 2025 IRP 10 inputs and updated Micron FAB forecast that reaches the 11 same conclusion: under the proposed structure, other 12 customers are not harmed. 13 Q. Does the fact that you do not address every 14 issue raised in the testimonies of other parties mean that 15 you agree with other parties' testimony on those issues? 16 A. No . It merely reflects that I chose not to 17 address all those issues . It should not be read as an 18 endorsement of, or agreement with, any unaddressed issues . 19 Q. For ease of reference, can you provide a table 20 of contents for your surrebuttal? 21 A. Please see the below table of contents for my 22 surrebuttal testimony: 23 24 25 ANDERSON, SURR REB 3 Idaho Power Company Table of Contents Page I . Pricing Framework & Cost Allocation Boundary 4 II . Energy Charge Pricing & Market Risks 12 III . No-Harm Framework & Responses 17 IV. Conclusion 23 1 I . PRICING FRAMEWORK & COST ALLOCATION BOUNDARY 2 Pricing Structure (Overview) 3 Q. What pricing structure has the Company 4 proposed for the Micron FAB facility under Schedule 28? 5 A. The Company has proposed embedded cost-based 6 Demand Charges and marginal cost-based Energy Charges for 7 Micron FAB under Schedule 28 . 8 Q. How will pricing under Schedule 28 stay 9 aligned with Commission-authorized revenue changes over 10 time? 11 A. Demand Charges for Micron FAB as proposed 12 would be updated through general rate cases; once the 13 Micron FAB is in the test year its revenue allocation and 14 resulting pricing structure would be addressed similar to 15 other special contract customers . For Energy Charges, the 16 Company proposes to update the marginal cost-based price 17 annually based on the Commission-approved updated marginal 18 energy cost components used in certain tariff schedules . 19 See, e .g. , Case No . IPC-E-25-17 . 20 ANDERSON, SURR REB 4 Idaho Power Company 1 ESA Protects Against Cost Shifts 2 Q. Does the Micron FAB ESA protect existing 3 customers from cost shifts? 4 A. Yes . The Micron FAB ESA pricing structure 5 ensures that Micron FAB pays a marginal cost-based energy 6 price, updated annually, and that demand-related generation 7 and transmission revenue requirement is assigned to Micron 8 FAB based on its load-ratio share . As demonstrated by the 9 no-harm analysis developed from the 2023 IRP and the 10 updated analysis using 2025 IRP inputs, this structure 11 prevents cross-subsidization and maintains fairness for 12 Micron FAB and all other customers . The annual marginal 13 cost-based energy revenue - as described by Ms . 14 Aschenbrenner in her direct testimony - flows through as an 15 offset to net power supply expense, benefiting other 16 customers . Allocation of embedded demand costs to Micron 17 FAB would be determined in general rate cases, ensuring 18 that as Micron FAB' s load ramps over time and new 19 generation and transmission revenue requirement enter 20 rates, Micron FAB bears its proportionate share . Taken 21 together, these mechanisms allow for a pricing structure 22 which mitigates cost shifts to other customers . 23 24 25 ANDERSON, SURR REB 5 Idaho Power Company 1 Embedded vs . Incremental Cost Allocation 2 Q. Is the proposed pricing structure under the 3 Micron FAB ESA - including demand-related pricing - 4 intended to recover future incremental generation and 5 transmission costs or embedded system costs? 6 A. Both. The pricing structure is intended to 7 recover Micron FAB' s proportional share of embedded system 8 costs reflected in a respective test-year revenue 9 requirement in a general rate case . This includes a share 10 of those generation resources in-service prior to the 11 Micron FAB coming online as well as a share of those 12 generation resources that come online in years 2026 and 13 after . This approach does not directly assign the full cost 14 of future incremental generation or transmission to Micron 15 FAB, as is recommended by Mr. Michael Heckler and Dr. Lance 16 Kaufman, consultants for Clean Energy Opportunities for 17 Idaho ("CEO") and Idaho Irrigation Pumpers Association, 18 Inc. ("IIPA") , respectively, because these capital 19 investments are system resources used by all customers . 20 Cost allocation on an embedded-cost basis avoids 21 over-assigning incremental costs solely to Micron FAB, but 22 it also ensures Micron is assigned a portion of the 23 existing system costs they will rely on as well . 24 Intervenors appear to focus only on Micron' s contribution 25 to incremental resources, suggesting the proposed pricing ANDERSON, SURR REB 6 Idaho Power Company 1 method is insufficient. This narrow view ignores the fact 2 that assigning Micron a portion of existing resources 3 offsets costs that are currently entirely borne by other 4 customers . This is a significant driver of the "no harm" 5 result-absent Micron taking its share of existing costs in 6 addition to its share of incremental costs, the result 7 would likely be different. 8 For example, as Company witness Mr. Jared Ellsworth 9 explains, the planned transmission projects are not solely 10 necessitated by Micron FAB; recognizing Micron FAB' s system 11 impact means Micron FAB will bear its allocated share, 12 which also alleviates some of the burden from other 13 customers . These are system resources - not facilities 14 dedicated solely to Micron FAB. System generation and 15 transmission are planned, procured, and operated to 16 optimize service for all customers . Assigning costs by 17 vintage rather than by cost causation is not an approach 18 the Company supports . And while the no-harm scenarios can 19 inform planning, actual resource decisions are not made in 20 isolation for Micron FAB versus Idaho Power' s entire 21 customer base; resource decisions are made for the system 22 as a whole . 23 24 25 ANDERSON, SURR REB 7 Idaho Power Company 1 Alignment and Fairness 2 Q. How does this pricing structure ensure 3 alignment and fairness? 4 A. By anchoring demand-related generation and 5 transmission revenue requirement - and the resulting Demand 6 Charges - to outcomes in a general rate case, Micron FAB' s 7 pricing stays synchronized with the broader cost structure 8 and cost allocation framework applied to all customers . 9 This ensures consistent treatment across classes and fairly 10 reflects Micron FAB' s contribution to system load. 11 Response to "Outlier" Claim 12 Q. How do you respond to Mr. Heckler' s suggestion 13 that traditional analytical methods are not suitable for 14 Micron FAB given the magnitude of its load? 15 A. I acknowledge that Micron FAB represents a 16 substantial and unique load but disagree with the 17 implication that the structured pricing approach proposed 18 by the Company does not adequately address the customer' s 19 unique characteristics . The Micron FAB ESA does not rely 20 exclusively on traditional frameworks but instead applies a 21 tailored pricing structure informed by - but not bound to - 22 past Commission-approved special contracts . While 23 agreements approved for Schedules 33 and 34 provided useful 24 precedent, the Micron FAB ESA was specifically adapted to 25 reflect the Micron FAB facility' s distinct load ANDERSON, SURR REB 8 Idaho Power Company 1 requirements, timing, and cost profile. This approach 2 ensures that pricing is responsive to this customer' s 3 facility' s unique system impacts, while maintaining 4 consistency with cost-causation principles . 5 IRP 20-Year Average vs. Embedded Pricing Misalignment 6 Q. While Mr. Heckler generally agrees with the 7 inappropriateness of using Dr. Kaufman' s analysis for 8 setting prices, do you agree with his assertion that it 9 provides a valuable check on the accuracy of the proposed 10 no-harm analysis? 11 A. No . Mr. Heckler incorrectly characterizes the 12 corrected IRP figure of approximately $95 per megawatt-hour 13 ("MWh") as an "hourly" cost estimate, which he contends is 14 still 50 percent higher than embedded pricing included in 15 Schedule 28 as filed. However, the IRP figure is not an 16 hourly price and not a customer tariff price; it is a 17 twenty-year average incremental portfolio cost between two 18 (2) planning scenarios . Comparing that incremental cost 19 between planning portfolios to the average of the proposed 20 Schedule 28 current embedded pricing - which would be 21 updated in general rate cases and other ratemaking 22 proceedings - is not a like-for-like comparison and not 23 informative for the establishment of pricing for Micron 24 FAB. Suggesting that initial pricing is 50 percent below ANDERSON, SURR REB 9 Idaho Power Company 1 the IRP derived figure does not provide a reasonable 2 comparison and is misleading. 3 Cost Allocation Boundary 4 Q. From a pricing perspective, what is the 5 "allocation boundary" you' re drawing in this case? 6 A. This proceeding sets Schedule 28 pricing 7 structure and initial levels of cost allocation for 8 pricing. It does not decide future class-level allocators, 9 nor does it directly assign system generation or 10 transmission to Micron FAB. Those class-allocation methods 11 - such as an incremental-growth weighting approach as 12 contemplated by Commission Staff ("Staff") Witness Mr. 13 Michael Eldred' s Surrebuttal - belong in a general rate 14 case. 15 The Company has proposed to update Micron FAB' s 16 initial Schedule 28 charges by the same overall percentage 17 change approved through general rate cases via compliance 18 filings in order to maintain parity with other Idaho Power 19 customers . The intent of this approach is to keep Micron 20 FAB' s initial pricing in sync. 21 In a future general rate case - when the Micron 22 FAB' s load and associated share of costs are included in 23 the test year - the Company would propose updated pricing 24 and apply approved allocators so that Micron FAB bears its 25 allocated share of both demand-related generation and ANDERSON, SURR REB 10 Idaho Power Company 1 transmission revenue requirement in the test year. As a 2 result, a portion of costs that would otherwise be 3 recovered from other customers would be recovered from 4 Micron FAB, which is consistent with historic 5 cost-causation principles for large special contract 6 customers . 7 Q. How does Idaho Power respond to Staff' s 8 example of weighting each class' s load share by its 9 incremental growth when allocating embedded capacity costs? 10 A. Idaho Power agrees with Mr. Eldred' s 11 recommendation that allocation of future generation and 12 transmission revenue requirement should be addressed in a 13 future general rate case. Staff' s example of weighting 14 class load shares by incremental growth is consistent with 15 cost-causation principles . This approach is similar to the 16 Company' s current methodology in its class cost-of-service 17 study, which reflects a marginal cost weighting element. In 18 a future general rate case, Idaho Power, Staff and other 19 stakeholders will have the opportunity to assess and, if 20 appropriate, recommend streamlining and improving the 21 allocation methodology used to allocate embedded capacity 22 costs, so the outcome reflects how incremental load drives 23 new investment . Ultimately, the decision to rely on 24 existing class cost-of-service methods or to implement new 25 or modified methods will be decided by the Commission. ANDERSON, SURR REB 11 Idaho Power Company 1 II . ENERGY CHARGE PRICING & MARKET RISKS 2 Long-Run Energy Costs and Market-Based Cost Exposure 3 Q. How do you respond to Dr. Kaufman' s concern 4 regarding the treatment of Power Purchase Agreement ("PPA") 5 costs under the proposed pricing framework? 6 A. Idaho Power disagrees that there is a hole in 7 the pricing framework by which existing customers bear a 8 disproportionate share of energy costs . However, it 9 acknowledges Dr. Kaufman' s argument that the current 10 proposed pricing framework does not explicitly recover the 11 cost of incremental PPAs . As noted in his testimony, PPA 12 costs are currently recovered through embedded energy 13 rates . Because the proposed energy pricing under the Micron 14 FAB ESA is a marginal cost-based price, those embedded 15 costs are not directly recovered. Dr. Kaufman points out 16 that Idaho Power currently classifies purchased power, 17 which includes PPAs, as embedded energy costs . Because the 18 proposed pricing structure for Micron includes assessing a 19 marginal cost-based Energy Charge, Micron will not directly 20 contribute to embedded energy costs, rather those costs 21 will be covered by the Company' s remaining customers . 22 Q. How does IIPA suggest resolving this issue? 23 A. Dr. Kaufman suggests IIPA would not be opposed 24 to identifying the difference between what he refers to as ANDERSON, SURR REB 12 Idaho Power Company 1 long-run energy costs and short-run energy costs and 2 wrapping that amount into a customer charge or demand 3 charge. 4 Q. How did IIPA respond to Idaho Power' s 5 recommendation that issues related to long-run cost issues 6 and a true-up related to forecasting error should be 7 addressed in a separate docket? 8 A. Dr. Kaufman notes that IIPA is open to 9 addressing these issues in a separate docket, provided 10 there is sufficient time to scope and resolve them. In 11 looking at the timing of the Company' s most recent annual 12 marginal cost update docket, Dr. Kaufman highlighted the 13 streamlined nature of that docket, which was resolved 14 within 60-days, and questioned whether it would have 15 sufficient depth to fully develop a new method of 16 calculating long run marginal energy costs or developing a 17 true-up mechanism. 18 Q. What is Idaho Power' s response to Dr. 19 Kaufman' s concerns? 20 A. Idaho Power agrees that it will be important 21 to ensure there is adequate time to fully consider the 22 issue of long run energy costs and the assessment of a 23 marginal cost true-up mechanism. Accordingly, Idaho Power 24 revises its recommendation that those issues could be 25 addressed through the annual update process and instead ANDERSON, SURR REB 13 Idaho Power Company 1 recommends if the Commission directs an evaluation, that it 2 occur in a marginal cost docket to be filed independent of 3 the annual update . This approach would allow for a more 4 comprehensive and transparent evaluation of the marginal 5 cost-based pricing framework and ensure that any 6 modifications are appropriately scoped and vetted. 7 Time-of-Use Energy Prices (TOU) 8 Q. What is the Company' s position on adopting 9 time-of-use ("TOU") energy pricing for Schedule 28? 10 A. As noted in my rebuttal testimony, the Company 11 is not opposed, in concept, to implementing a TOU energy 12 pricing structure so long as it leverages the same 13 underlying marginal cost data that informs the proposed 14 Energy Charge . I also suggested that the time periods set 15 forth in Schedule 19 would be a reasonable starting point. 16 Q. Do you support the alternative time periods 17 proposed by Ms . Courtney White, witness for CEO? 18 A. I do not take a position on the alternatives 19 suggested by Ms . White. 20 Q. Have you considered what the pricing would 21 look like under each of the alternative time periods 22 proposed by Ms . White? 23 A. Yes . Using the marginal-cost data approved by 24 the Commission in Case No. IPC-E-25-17, I calculated Energy 25 Charges for each alternative . The table below summarizes ANDERSON, SURR REB 14 Idaho Power Company 1 the resulting price per MWh for each time period. Under 2 Option A, Schedule 19 hours are modified to add a "Super 3 Off-Peak" period from 10 : 00 a.m. to 2 : 00 p.m. , Monday - 4 Friday, in both Summer (S) and Non-Summer (NS) seasons; all 5 remaining hours - except for On-Peak - are considered 6 "Base . " Under Option B, the existing Schedule 19 time 7 periods are modified by adding a year-round "Super Off- 8 Peak" from 10 : 00 a.m. to 2 : 00 p.m. , which splits the 9 current Off-Peak window into Off-Peak and Super Off-Peak. 10 Option C reflects current Schedule 19 time periods without 11 modification. The calculated Energy Charges for each time 12 period under each option are shown in Table 1 below. 13 Table 1. Derivation of Marginal Energy Charges for Scenarios Proposed by CEO Marginal Energy Price Option A Option B Option C ($/MWh) White SUR REB Modified Sch 19 Current Sch 19 Season (S/NS) S NS S NS S NS On-Peak $52.67 $48.69 $52.67 $48.69 $52.67 $48.69 Mid-Peak/"Base" $39.28 $40.31 $48.68 $45.62 $48.68 $41.51 Off-Peak N/A N/A $36.28 $38.83 $35.85 $38.06 Super Off-Peak $34.14 $32.94 $34.14 $32.94 N/A N/A 14 Capacity Cost Recovery (Demand vs . Volumetric) 15 Q. Does the Company agree with Ms . White that a 16 portion of capacity costs should be collected 17 volumetrically during higher risk hours? 18 A. No. The Company disagrees with recovering 19 capacity costs volumetrically as proposed by Ms . White . 20 Demand Charges most accurately reflect capacity cost ANDERSON, SURR REB 15 Idaho Power Company 1 drivers and provide price stability. In my opinion, Ms . 2 White' s recommendation to shift capacity related fixed 3 costs into the volumetric Energy Charge would move pricing 4 further away from pricing reflective of cost; as I 5 explained in rebuttal, it would also place a larger share 6 of fixed costs at risk of recovery due to usage and weather 7 variability, while weakening peak management signals . 8 Additionally, in my opinion, Ms . White' s proposal 9 appears to depart from commonly accepted regulatory 10 practices . Across most jurisdictions, regulators have 11 approved demand-based pricing components to align recovery 12 with cost causation, promote efficient use of system 13 capacity, and help avoid cross-subsidies among customer 14 classes . Tariff designs often include minimum or 15 reservation demand provisions that require customers to 16 commit a baseline level of capacity. Those commitments 17 provide credible planning signals, reduce resource 18 redundancy and financial risk, and help ensure customers 19 pay in proportion to the demand they place on the system. 20 In short, demand-based structures discourage inefficient 21 consumption and support equitable cost recovery across 22 customer classes . 23 The Company' s position remains that capacity costs 24 should be recovered through Demand Charges, not ANDERSON, SURR REB 16 Idaho Power Company 1 volumetrically, to reflect cost causation principles and 2 maintain fairness across customer classes . 3 III . NO-HARM FRAMEWORK & RESPONSES 4 No-Harm Analysis : Purpose & Limits 5 Q. How should the no-harm analysis inform the 6 Commission' s decision? 7 A. The no-harm analysis was designed to evaluate 8 whether the proposed pricing structure provides the 9 opportunity to mitigate cost shifting under defined 10 assumptions . It should not be used to develop pricing and 11 does not determine class allocation given that the costs 12 reflected are estimates or forecasts under the respective 13 scenarios for load assumptions and generation and 14 transmission resources available to be procured. 15 Q. How does the Company respond to criticisms of 16 intervenors regarding the inputs relied on by the Company 17 in the original no-harm analysis? 18 A. The Company relied on the most current 19 planning assumptions then available — the 2023 IRP — to 20 develop the no-harm analysis . The Company intended for the 21 analysis to support the initial development of pricing but 22 understood that ultimately future resource investments 23 would drive the need for a general rate case which is where 24 cost allocation to Micron FAB and other customers would be ANDERSON, SURR REB 17 Idaho Power Company 1 effectuated. At the time the application in this case was 2 prepared and filed, the 2025 IRP had not yet been filed. 3 Q. Has the Company conducted an updated no-harm 4 analysis in response to intervenor concerns? 5 A. Yes . While the Company maintains that using 6 contemporaneous planning inputs was appropriate - its 7 evaluation was necessarily based on the information 8 available at the time and the reasonableness of its 9 analysis should not be assessed from the perspective of 10 hindsight - in order to address intervenor concerns of 11 staleness the Company has completed a revised no-harm 12 analysis using the 2025 IRP and the updated Micron FAB load 13 forecast. This update addresses the recency issues raised 14 by some intervenors and reinforces the conclusion that the 15 proposed pricing structure for the Micron FAB is equitable 16 and can mitigate upward pressure on prices for other 17 customers . 18 Updated No-Harm Analysis (2025 IRP Inputs) 19 Q. Was the methodology used to update the no-harm 20 analysis generally consistent with the original version? 21 A. Yes . As described by Company witness Mr. 22 Ellsworth, the Company used AURORA' S long-term capacity 23 expansion model to compare a base case that includes the 24 Micron FAB ("With Micron") to a counterfactual that removes 25 this load and re-optimizes the system to meet remaining ANDERSON, SURR REB 18 Idaho Power Company 1 customer needs ("Without Micron") . This approach provides a 2 like-for-like comparison of total system costs and the 3 relative impacts to other customers under both scenarios . 4 Q. What timeframe and assumptions were used in 5 the 2025 no-harm analysis? 6 A. As more fully described in Mr. Ellsworth' s 7 surrebuttal testimony, the analysis was conducted using 8 inputs and planning assumptions from the 2025 IRP and 9 relied on an updated forecast of the Micron FAB' s expected 10 load profile, which Micron most recently updated in 11 December 2024 consistent with the terms of the ESA. 12 Q. Does the updated no-harm analysis using 2025 13 IRP inputs change the conclusion for other customers? 14 A. No. Using updated planning inputs confirms the 15 original conclusion: including Micron FAB does not increase 16 costs for other customers under the no-harm framework. 17 Similar to the original no-harm check, the updated analysis 18 remains a directional planning check, not a pricing 19 mechanism; allocation and price updates as contemplated in 20 the Micron FAB ESA would be addressed in future general 21 rate case proceedings . Both the original (2023 IRP) and 22 refreshed (2025 IRP) no-harm runs allocate embedded 23 demand-related costs using a full-year load-ratio share . 24 25 ANDERSON, SURR REB 19 Idaho Power Company 1 Consistency of No-Harm Statements 2 Q. How do you respond to Mr. Heckler' s assertion 3 that your testimony has been inconsistent in its 4 presentation of the no-harm analysis? 5 A. I do not agree with Mr. Heckler' s 6 characterization. In my direct testimony I explained that 7 the no-harm analysis was intended to evaluate whether 8 Micron FAB was sufficiently allocated its share of both 9 embedded and incremental system costs under the proposed 10 pricing structure and to confirm that it would not result 11 in inappropriate cost-shifting or subsidization by other 12 customers . Similarly, my rebuttal testimony reiterates that 13 the no-harm analysis was conducted to evaluate whether the 14 proposed initial pricing structure could reasonably 15 mitigate cost shifting. I have repeatedly described the 16 nature of the no-harm counterfactual analysis as being 17 based on a particular point in time in order to confirm at 18 the outset that the proposed pricing approach would not 19 result in inappropriate cost-shifting to existing 20 customers, which is consistent with my characterization of 21 the no-harm analysis as a directional tool in my rebuttal 22 testimony. Contrary to Mr. Heckler' s suggestion that the 23 term reflected a more "restrained" position, the discussion 24 was intended to emphasize that the no-harm analysis is a 25 directional planning comparison, not a pricing mechanism in ANDERSON, SURR REB 20 Idaho Power Company 1 response to the flawed recommendation from Dr. Kaufman to 2 set initial pricing based on the difference in IRP 3 portfolio costs . 4 Load-Ratio Share Allocation Used in No-Harm 5 Q. Do you agree with Mr. Heckler' s concerns 6 regarding how the Company allocated the Micron FAB load in 7 the no-harm analysis and recommendation to use average load 8 instead? 9 A. No. Mr. Heckler incorrectly indicates that the 10 no-harm analysis assigned costs using a single-hour 11 coincident peak. The no-harm analysis uses a full-year 12 load-ratio share that is akin to a 12-month coincident peak 13 ("12CP") allocator. For each month, the Micron FAB' s 14 monthly load is divided by the system peak for that month 15 to produce a monthly load ratio share; those allocations 16 are applied across the year. This is not a single-hour 17 assignment and is appropriate for a planning check because 18 demand-related generation and transmission costs are driven 19 by peak or net peak demand criteria, not average load. 20 Using an average-load allocator would under-collect from 21 peak-driving conditions, over-collect from high-load-factor 22 customers, and weaken peak-management incentives . This 23 approach is consistent with common coincident peak-based 24 conventions used to reflect planning drivers . 25 ANDERSON, SURR REB 21 Idaho Power Company 1 Methods Used to Ensure "No Harm" Are Appropriate 2 Q. How does the Company respond to Mr . Heckler' s 3 contention that the methods used by the Company to ensure 4 other customers are not harmed were not adequate? 5 A. Idaho Power disagrees with Mr. Heckler' s 6 suggestion that the Company has not taken appropriate steps 7 to prevent harm to other customers . To the contrary, the 8 Company' s approach is multi-layered and robust including: 9 (1) a pricing framework that uses marginal-based energy and 10 embedded-based demand aligned with cost drivers; (2) a 11 no-harm planning comparison that was refreshed with 2025 12 IRP inputs and continues to show that including the Micron 13 FAB does not increase costs to other customers; (3) use of 14 a full-year load-ratio share for embedded demand-related 15 costs; and (4) governance safeguards - including Commission 16 review before any post-ramp shift from marginal to embedded 17 energy - to ensure ongoing protection of other customers . 18 Allocation mechanics, if revised, will be addressed in a 19 GRC for system-wide consistency. 20 21 22 23 24 25 ANDERSON, SURR REB 22 Idaho Power Company 1 IV. CONCLUSION 2 Q. Please summarize your recommendations . 3 A. I recommend the following: 4 (1) Approve ESA & Schedule 28 ; Compliance Update . Approve 5 the Contract Demand and Billing Demand Charges set 6 forth in Schedule 28, adjusted to reflect the composite 7 rate change authorized for special contract customers 8 in Case No. IPC-E-24-07, the Energy Charge set forth in 9 Schedule 28 adjusted to reflect the Commission-approved 10 marginal cost-based pricing in Case No. IPC-E-25-17, 11 with subsequent annual marginal cost-based updates as 12 approved by the Commission. 13 (2) Capacity Recovery via Demand Charges. Retain Demand 14 Charges for capacity cost recovery and reject 15 volumetric recovery of capacity-related fixed costs . 16 (3) Allocation Boundary to GRC. Defer future class- 17 allocation and direct-assignment questions to a general 18 rate case that includes Micron FAB in the test year. 19 Q. Does this conclude your surrebuttal testimony 20 in this case? 21 A. Yes, it does . 22 ANDERSON, SURR REB 23 Idaho Power Company 1 DECLARATION OF GRANT T. ANDERSON 2 I, Grant T . Anderson, declare under penalty of 3 perjury under the laws of the state of Idaho: 4 1 . My name is Grant T . Anderson. I am employed 5 by Idaho Power Company as the Pricing & Tariff Manager in 6 the Regulatory Affairs Department . 7 2 . On behalf of Idaho Power, I present this 8 pre-filed surrebuttal testimony and confidential exhibit in 9 this matter. 10 3 . To the best of my knowledge, my pre-filed 11 surrebuttal testimony and confidential exhibit are true and 12 accurate. 13 I hereby declare that the above statement is true to 14 the best of my knowledge and belief, and that I understand 15 it is made for use as evidence before the Idaho Public 16 Utilities Commission and is subject to penalty for perjury. 17 SIGNED this 29th day of August 2025, at Boise, 18 Idaho . 19 20 Signed: 21 (10 RANT T. ANDERSON 22 23 24 25 26 ANDERSON, SURR REB 24 Idaho Power Company BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION CASE NO. IPC-E-24-44 IDAHO POWER COMPANY CONFIDENTIAL ANDERSON , SURREBUTTAL TESTIMONY EXHIBIT NO. 3 BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF IDAHO POWER ) COMPANY' S APPLICATION FOR ) CASE NO. IPC-E-24-44 APPROVAL OF SPECIAL CONTRACT AND ) TARIFF SCHEDULE 28 TO PROVIDE ) ELECTRIC SERVICE TO MICRON IDAHO ) SEMICONDUCTOR MANUFACTURING ) (TRITON) LLC . ) IDAHO POWER COMPANY SURREBUTTAL TESTIMONY OF JARED L. ELLSWORTH 1 Q. Please state your name . 2 A. My name is Jared L. Ellsworth. 3 Q. Are you the same Jared L. Ellsworth who 4 submitted direct and rebuttal testimony in this proceeding 5 on behalf of Idaho Power Company ("Idaho Power" or 6 "Company") ? 7 A. Yes . 8 Q. Have you had the opportunity to review the 9 pre-filed rebuttal and surrebuttal testimonies filed by the 10 intervenors to this proceeding? 11 A. Yes, I have . 12 Q. What is the scope of your surrebuttal 13 testimony? 14 A. My surrebuttal testimony addresses 15 intervenor positions related to transmission cost treatment 16 and system planning impacts . It also addresses criticisms 17 of the Company' s no-harm analysis by presenting updated 18 modeling based on Idaho Power' s 2025 Integrated Resource 19 Plan ("IRP") preferred portfolio. 20 Q. Does the fact that you do not address every 21 issue raised in the testimonies of other parties mean that 22 you agree with other parties' testimony on those issues? 23 A. No. It merely reflects that I chose not to 24 address all those issues . It should not be read as an 25 endorsement of, or agreement with, any unaddressed issues . ELLSWORTH, SURR REB 2 Idaho Power Company 1 Q. For ease of reference, can you provide a table 2 of contents for your surrebuttal? 3 A. Please see the below table of contents for my 4 surrebuttal testimony: Table of Contents Page I . Transmission Expansion and Cost Responsibility 3 II . Updated IRP and No-Harm Modelling 5 III . Conclusion 9 5 I . TRANSMISSION EXPANSION AND COST RESPONSIBILITY 6 Q. Please summarize your understanding of the 7 intervenor rebuttal and surrebuttal positions regarding 8 Idaho Power' s treatment of interconnection costs under the 9 Micron FAB Special Contract or Energy Services Agreement 10 ("MESA") . 11 A. Similar to the concern raised by Dr. Lance 12 Kaufman, the consultant for the Idaho Irrigation Pumpers 13 Association, Inc. ("IIPA") , that some portion of 14 incremental transmission upgrades are not being adequately 15 charged to Micron, Clean Energy Opportunities for Idaho 16 ("CEO") , through its Policy Director, Mr. Michael Heckler, 17 suggests that the Company' s traditional method for 18 addressing customer specific incremental interconnection 19 costs is inadequate for the Micron FAB because the size of 20 the expected load is so large that its effects on the 21 transmission system are not limited to those traditionally ELLSWORTH, SURR REB 3 Idaho Power Company 1 associated with physical interconnection to the 2 transmission or distribution system. 3 Q. What modifications to the ESA does Mr. Heckler 4 suggest to improve the proposed treatment of 5 interconnection costs? 6 A. Mr. Heckler recommends amending the ESA to 7 ensure that Micron covers additional transmission costs 8 beyond those needed as traditional Interconnection 9 Facilities, including some portion of the costs associated 10 with the Mayfield substation. 11 Q. Is the Mayfield substation solely 12 attributable to Micron FAB' s load, such that Micron should 13 bear additional upfront cost responsibility to offset the 14 project cost? 15 A. No . The Mayfield substation supports broader 16 system reliability and capacity. It serves multiple 17 customers and is part of Idaho Power' s long-term planning 18 for regional growth, grid reliability, and resource 19 interconnection needs . 20 Q. Should Section 6 . 1 of the ESA be amended to 21 include broader transmission costs? 22 A. No . Section 6 . 1 of the ESA already 23 establishes a clear and appropriate framework for 24 addressing additional infrastructure needs . It confirms 25 that Micron FAB is responsible for funding the ELLSWORTH, SURR REB 4 Idaho Power Company I interconnection facilities necessary to meet its Scheduled 2 Ramp Contract Demand and acknowledges that any further 3 transmission or substation upgrades required to reach the 4 full 507 megawatts will be addressed through a separate 5 construction agreement . 6 II . UPDATED IRP NO-HARM MODELLING 7 Q. How do you respond to those parties that have 8 called for the Company to update its no-harm analysis to 9 reflect changes in underlying assumptions that have 10 occurred since it was originally completed? 11 A. The Company' s original no-harm analysis was 12 necessarily based on the information available at the time 13 and grounded in the most current planning assumptions then 14 available -- the 2023 IRP -- and using contemporaneous 15 planning inputs was reasonable and appropriate . However, as 16 more fully explained in Mr. Anderson' s surrebuttal 17 testimony, the Company has conducted an updated no-harm 18 analysis in response to intervenor concerns in this case . 19 Q. Did the Company use the same modeling platform 20 to evaluate long-term system planning scenarios in the 21 updated no-harm analysis as it did in the original no-harm 22 analysis? 23 A. Yes . Idaho Power used the AURORA modeling 24 platform developed by Energy Exemplar as described in my 25 direct testimony. Specifically, Idaho Power relied on the ELLSWORTH, SURR REB 5 Idaho Power Company 1 LTCE functionality to evaluate system buildouts over a 2 multi-year planning horizon. 3 Q. Has Idaho Power' s use of the Long-Term 4 Capacity Expansion ("LTCE") model and supporting tools—such 5 as Reliability and Capacity Assessment Tool ("RCAT") and 6 AURORA—remained consistent in the updated no-harm analysis? 7 A. Yes . The updated no-harm analysis continues to 8 rely on the same LTCE modeling framework and supporting 9 tools described in my direct testimony. 10 Q. How did Idaho Power develop the "With Micron" 11 and "Without Micron" scenarios relied upon for the updated 12 no-harm analysis? 13 A. To address concerns raised by intervenors 14 regarding the staleness of the assumptions relied on in the 15 original no-harm analysis, the Company relied on its 2025 16 IRP Preferred Portfolio for the "With Micron" scenario in 17 the updated analysis . 18 To evaluate the "Without Micron" scenario, a 19 counterfactual analysis was run that excluded Micron FAB' s 20 load and any proxy resources that were included to ensure 21 sufficiency in the early years of the portfolio. This 22 allowed the LTCE model to re-optimize the resource 23 portfolio accordingly. Other assumptions, such as system 24 load absent Micron FAB, anticipated market and fuel ELLSWORTH, SURR REB 6 Idaho Power Company 1 conditions, and resource cost assumptions, remained 2 consistent with those relied upon in the 2025 IRP. 3 Q. What outputs did the LTCE model provide in the 4 two scenarios Idaho Power analyzed? 5 A. The LTCE model produced optimized resource 6 portfolios for each scenario — one that included Micron 7 FAB' s forecasted load and one that did not . For each case, 8 the model identified the type and quantity of new resource 9 additions required per year. 10 Q. What differences were observed in the 11 portfolios with and without Micron FAB? 12 A. The "With Micron" portfolio results in 13 additional natural gas, wind, solar, battery storage, and 14 demand response being selected throughout the planning 15 timeframe of 2026 to 2035 . 16 Q. Can you provide more detail on the resource 17 selections by year in the "With Micron" scenario? 18 A. Yes . Table 1 illustrates the modeled resource 19 selections for the "With Micron" portfolio by resource 20 type . The column labeled "DR" represents the amount of 21 Demand Response selected and the column labeled "EE" 22 represents energy efficiency. 23 24 25 ELLSWORTH, SURR REB 7 Idaho Power Company 1 Table 1 . LTCE Resource Selection "With Micron" With Micron Scenario-Total Megawatts (MW) Geothermal Nuclear Year Coal Gas/1-12 Wind Solar Storage DR EE Biomass 2026 (134) 261 - 125 250 - - - 2027 - - 600 420 100 - - - 2028 - - - 100 200 - - - 2029 - 150 100 - 155 10 - - 2030 (350) 650 - 100 - - - - 2031 - - - 400 - - 8 - 2032 - - - 200 - - - - 2033 - - - 100 50 - 21 - 2034 - - - - - - 6 - 2035 - - - - - - 5 - 2 Sub Total (484) 1,061 700 1,445 755 10 41 - 3 Q. How does this compare to the resource 4 selections by year in the "Without Micron" scenario? 5 A. Table 2 similarly illustrates the modeled 6 resource selections for the "Without Micron" portfolio. 7 Table 2 . LTCE Resource Selection "Without Micron" Without Micron Scenario-Total Megawatts(MW) Geothermal Nuclear Year Coal Gas/1-12 Wind Solar Storage DR EE Biomass 2026 (134) 261 - 125 250 - - - 2027 - - - 320 - - - - 2028 - - - - - - - - 2029 - 50 - - - - - - 2030 (350) 400 - 100 - - - - 2031 - - - 400 - - - - 2032 - 50 - 200 - - - - 2033 - 50 - - 5 - - - 2034 - - - - 5 - - - 2035 - - - - - - - - 8 Sub Total (484) 811 - 1,145 260 - - - ELLSWORTH, SURR REB 8 Idaho Power Company 1 Last, Table 3 represents the difference between the 2 "With Micron" and "Without Micron" resource selection by 3 resource type and year. 4 Table 3 . LTCE Resource Selection "With vs . Without Micron" With Micron vs.Without Micron Geothermal Nuclear Year Coal Gas/H2 Wind Solar Storage DR EE Biomass 2026 - - - - - - - - 2027 - 600 100 100 - - - 2028 - - - 100 200 - - - 2029 - 100 100 - 155 10 - - 2030 - 250 - - - - - - 2031 - - - - - - 8 - 2032 - (50) - - - - - - 2033 - (50) - 100 45 - 21 - 2034 - - - - (5) - 6 - 2035 - - - - - - 5 - 5 Sub Total - 250 700 300 495 10 41 - 6 In summary, these tables demonstrate how the 7 system' s projected resources change over time and how 8 Micron FAB' s load affects the timing and scale of resource 9 needs . 10 III . CONCLUSION 11 Q. Please summarize your recommendations . 12 A. First, I recommend the Commission reject 13 proposals to expand Micron' s up-front cost responsibilities 14 beyond direct interconnection facilities . 15 Second, I recommend the Commission recognize the no- 16 harm analysis as initially filed and updated to reflect the ELLSWORTH, SURR REB 9 Idaho Power Company 1 2025 IRP is based on best information available and uses 2 consistent modeling tools and assumptions . 3 Q. Does this conclude your surrebuttal testimony 4 in this case? 5 A. Yes, it does . 6 ELLSWORTH, SURR REB 10 Idaho Power Company 1 DECLARATION OF JARED L. ELLSWORTH 2 I, Jared L. Ellsworth, declare under penalty of 3 perjury under the laws of the state of Idaho: 4 1 . My name is Jared L. Ellsworth. I am employed 5 by Idaho Power Company as the Transmission, Distribution 6 and Resource Planning Director for the Planning, 7 Engineering and Construction Department. 8 2 . On behalf of Idaho Power, I present this 9 pre-filed surrebuttal testimony in this matter. 10 3 . To the best of my knowledge, my pre-filed 11 surrebuttal testimony is 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 29th day of August 2025, at Boise, 17 Idaho . 18 19 20 21 Signed: ` 22 JARED L. ELLSWORTH 23 24 25 26 ELLSWORTH, SURR REB 11 Idaho Power Company