20251204Staff Comments - Redacted.pdf

RECEIVED
December 04, 2025
ADAM TRIPLETT IDAHO PUBLIC
DEPUTY ATTORNEY GENERAL UTILITIES COMMISSION
IDAHO PUBLIC UTILITIES COMMISSION
PO BOX 83720
BOISE, IDAHO 83702
[phone]
IDAHO BAR NO. 10221
Attorney for the Commission Staff
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF IDAHO POWER )
COMPANY'S ANNUAL COMPLIANCE ) CASE NO. IPC-E-25-33
FILING TO UPDATE THE LOAD AND GAS )
FORECAST IN THE INCREMENTAL COST )
INTEGRATED RESOURCE PLAN AVOIDED ) REDACTED COMMENTS OF
COST MODEL ) THE COMMISSION STAFF
COMMISSION STAFF ("STAFF") OF the Idaho Public Utilities Commission
("Commission"), by and through its attorney of record, Adam Triplett, Deputy Attorney General,
submits the following comments.
BACKGROUND
On October 15, 2025, Idaho Power Company ("Company") filed its Annual Compliance
Filing to update the load forecast, the natural gas forecast, and long-term contract changes used
to determine avoided cost rates for Public Utilities Regulatory Policy Act of 1978 qualifying
facilities ("QF")under the Company's Incremental Cost Integrated Resource Plan("ICIRP")
avoided cost method. In addition, the Company updated its Peak and Premium Peak Hours for
determining capacity payments of energy storage QFs. The Company requested an effective date
of January 1, 2026, for these updates.
STAFF COMMENTS 1 DECEMBER 4, 2025

STAFF ANALYSIS
Staff reviewed the load forecast, the natural gas price forecast, and contract updates to be
used in the ICIRP avoided cost method, as well as the Peak and Premium Peak Hours to be used
to determine capacity payments for energy storage QFs. Staff also updated the Surrogate
Avoided Resource ("SAR")model to reflect the recently approved first capacity deficiency
period of June 2027 in Order No. 36855. Based on its review, Staff recommends the
Commission:
1. Approve Company's load forecast with an effective date of January 1, 2026;
2. Reject the Company's natural gas forecast and approve Staff's natural gas forecast
with an effective date of January 1, 2026;
3. Reject the Company's Peak and Premium Peak Hour proposal to determine capacity
payments for energy storage QFs and approve Staff s Peak and Premium Peak Hour
proposal illustrated in Table No. 2 with an effective date of January 1, 2026;
4. Reject the Company's proposed SAR model and approve Staffs SAR model that
reflects the recently approved capacity deficiency period of June 2027 for all QFs and
seasonal avoided cost of capacity for energy storage QFs with an effective date of
January 1, 2026; and
5. Approve the published avoided cost rates for new contracts in Attachment A and the
published avoided cost rates for replacement contracts in Attachment B based on
Staffs SAR model, with an effective date of January 1, 2026.
Load Forecast
Staff compared the proposed load forecast and the approved load forecast in last year's
annual update case (Case No. IPC-E-24-40) and believes the proposed load forecast is
reasonable. See Figure No. 1,below. Therefore, Staff recommends that the Commission
approve the proposed load forecast with an effective date of January 1, 2026.
STAFF COMMENTS 2 DECEMBER 4, 2025

Figure No. 1: Load Forecast Comparison
Load Forecast Comparison
4,000
3,000
2,000
m
1,000
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2024 Load Forecast(aMW) 2025 Load Forecast(aMW)
From 2026 to 2028, the proposed load forecast is lower than last year's forecast,because
of a decrease in loads for special contract customers during that period. Response to Staff
Production Request No. 1 (b). After 2028, the proposed load forecast is higher than last year's
load forecast, because additional special contract customers are included. Response to Staff
Production Request No. 1 (c). Given these reasons, Staff believes that the proposed load forecast
is reasonable.
Natural Gas Price Forecast
The Company proposed to use the most recent S&P Platts long-term natural gas forecast
published in August of 2025 for this case. Annual Compliance Filing at 4. After comparing the
Company's forecast to other sources of gas price forecasts, Staff recommends that the
Commission reject the Company's forecast. Staff also recommends that the Commission
approve Staff s forecast based on the method approved in Order Nos. 35344 and 36464.
ICIRP-based contracts have a maximum contract length of two years, so Staffs analysis
focused on the near term of the proposed gas price forecast. Staff compared the Company
proposed Henry Hub gas price forecast in this case to the Hemy Hub gas price forecasts in Case
Nos. AVU-E-25-13 and PAC-E-25-19, as well as the New York Mercantile Exchange
("NYMEX") foiward prices published on October 15, 2025. See CONFIDENTIAL Figure No.
2, below. Since the Company's gas price forecast is significantly higher than other sources of
STAFF COMMENTS 3 DECEMBER 4, 2025

forecasts in the near term, Staff recommends that the Commission reject the Company's gas
price forecast.
Staff proposes a natural gas price forecast based on the method approved in Order Nos.
35344 and 36464, where the prices for the first three years of the forecast time horizon are based
on 100% of NYMEX forward prices published on October 15, the fourth year is based on the
average of the NYMEX forward price and the Platts' forecast, and the fifth year and beyond are
based only on the Platts' forecast. Staff s forecast is shown in CONFIDENTIAL Table No. 1.
STAFF COMMENTS 4 DECEMBER 4, 2025

To verify its proposed forecast, Staff compared its Henry Hub gas price forecast to the
same forecast sources it used earlier. See CONFIDENTIAL Figure No. 3, below. As can be
seen from the graph, the comparison shows that Staff s forecast is similar to these other
forecasts, especially during the first three years. Therefore, Staff recommends the Commission
approve Staffs gas price forecast with an effective date of January 1, 2026.
STAFF COMMENTS 5 DECEMBER 4, 2025

Contract Changes
Staff reviewed the contract changes since last year's annual update case and believes the
contract changes are correct.
Peak and Premium Peak Hours for Energy Storage QFs
In this year's Annual Compliance Filing, the Company did not use the currently approved
methodology to determine Peak and Premium Peak Hours for calculating capacity payments for
energy storage QFs. Instead, the Company proposes to use the Loss of Load Probability
("LOLP")methodology to determine these hours, which is currently being used to determine the
avoided cost of capacity embedded in the export credit rate for on-site generation customers and
to determine the timeframes for Time-of-Use customer rates. See Case Nos. IPC-E-25-15 and
IPC-E-23-11. Although Staff believes the method is reasonable, the Company fails to exclude
Sundays and Holidays when reporting the timeframes in the Annual Compliance Filing.
STAFF COMMENTS 6 DECEMBER 4, 2025

Therefore, Staff recommends that the Commission reject the Company's Peak and Premium
Peak Hours and approve Staff s proposal as seen in Table No. 2 below.
Table No. 2: Staff Proposed Peak Hours and Premium Peak Hours
Summer Peak Hours June 15 to September 15 excluding Sundays and holidays:
3:00 pm to 11:00 pm
Summer Premium Peak Hours June 15 to September 15 excluding Sundays and holidays:
6:00 pm to 11:00 pm
Winter Peak Hours November 15 to February 15 excluding Sundays and holidays:
5:00 am to 10:00 am and 4:00 pm to 10:00 pm
Winter Premium Peak Hours November 15 to February 15 excluding Sundays and holidays:
6:00 am to 9:00 am and 5:00 pm to 8:00 pm
The currently approved methodology used a comparison of various data sources to
subjectively determine Peak Hours and then differentiate Premium Peak Hours from the Peak
Hours. The LOLP methodology is based on a more objective modeling process,using the
Company's Reliability and Capacity Assessment Tool ("RCAT")model. The RCAT model
calculates the probability of demand exceeding available generation for every hour throughout
the year. Under the LOLP methodology, Peak and Premium Peak Hours are determined based
on the highest LOLP values. Staff believes it is reasonable for the Company to switch to a more
objective and more sophisticated methodology.
However, when the Company reported the modeling results, it mistakenly included
Sundays and holidays in the proposed Peak and Premium Peak Hours. Response to Staff
Production Request No. 4. Staff updated the Peak and Premium Peak Hours in Table No. 2 to
exclude Sundays and holidays and recommends that the Commission approve Staffs proposal.
Applying Peak Hours and Premium Peak Hours in ICIRP Method
The Company provided an example to illustrate how Peak and Premium Peak Hours
would be applied in the Company's ICIRP method. Response to Staff Production Request No. 7.
However, Staff identified four issues with the example that will need to be resolved. Staff
STAFF COMMENTS 7 DECEMBER 4, 2025

recommends that the Company meet with Staff to discuss how to properly apply Staff s Peak and
Premium Peak Hours prior to any new, ICIRP-based energy storage QF contract negotiations.
First, the Company states that capacity payments will be weighed based on monthly Loss
of Load Expectation ("LOLE")percentages. Annual Compliance Filing at 8. However, the
Company did not weigh capacity based on the monthly LOLE percentages in the example
provided.
Second, if the Company intends to generate monthly rates, it is unclear how the rates in
the half-month periods (i.e. June 15 to June 30, September 1 to September 15,November 15 to
November 30, and February I to February 15) would be determined.
Third, in the ICIRP method, a QF's Peak Hour Capacity Factor is determined by
comparing its performance against the performance of a Company's benchmark resource during
the timeframe of 3:00 pm to 7:00 pm in July. Staff would like to discuss whether the timeframe
used in the benchmarking process should be aligned with the Peak and Premium Peak Hours in
this case. Or alternatively, Peak Hour Capacity Factor should be replaced by Effective Load
Carrying Capability as proposed by the Company for the Fossil Gulch wind project in Case No.
IPC-E-25-31.
Fourth, the total QF annual generation amount used in calculating avoided cost of
capacity in the example provided does not exclude the QF's generation amount on Sundays and
holidays, which does not reflect the correct Peak and Premium Peak Hours.
Applying Peak Hours and Premium Peak Hours in SAR Model
Since the currently approved SAR model does not distinguish between Peak Hours and
Premium Peak Hours for energy storage QFs, the Company proposes to only update the total
number of Peak Hours in a year. Response to Staff Production Request No. 8. Staff believes
this proposal does not reflect the sizable difference between winter and summer risk and
proposes to set avoided cost of capacity separately for winter and for summer for energy storage
QFs,based on each season's contribution to the Company's overall risk.
Currently in the SAR model, the Avoided Cost of Capacity for energy storage QFs is
calculated by dividing Annual Capacity Value of a Combined Cycle Combustion Turbine
("CCCT")plant by the Number of Peak Hours in the year. This Avoided Cost of Capacity is
STAFF COMMENTS 8 DECEMBER 4, 2025

then multiplied by the QF's generation amount during Peak Hours to calculate the Capacity
Payment in the year.I
According to the Company's LOLP analysis results, summer accounts for 83.3% of the
total risk, while winter only accounts for 16.7% of the total risk. Appendix D of 2025 Integrated
Resource Plan. Therefore, Staff separates the Annual Capacity Value of the CCCT plant into the
Summer Capacity Value of the CCCT plant and the Winter Capacity Value of the CCCT based
on the seasonal percentages, and separately calculates the Summer Avoided Cost of Capacity and
the Winter Avoided Cost of Capacity. These rates will eventually be multiplied by the QF's
generation amounts during Summer Peak Hours and Winter Peak Hours, respectively, to
calculate the Capacity Payment for each season.2
Updated SAR Model and Published Rates
Staff initiated two updates in the SAR model: the recently approved capacity deficiency
period of June 2027 for all QFs and seasonal avoided cost of capacity for energy storage QFs.
The updated SAR model is filed as an Excel file along with Staff s comments. First, Staff
updated the SAR model by incorporating the recently approved first capacity deficiency date of
June 2027, from Order No. 36855 for all QF types. Then, Staff created Tab
"IPCOStorage(WinterCapacity)" and Tab "IPCOStorage(SummerCapacity)"to calculate Winter
Avoided Cost of Capacity and Summer Avoided Cost of Capacity, respectively, for energy
storage QFs.
Staff also generated the published avoided cost rates for all technology types based on the
updated SAR model. Attachment A contains the published avoided cost rates for new contracts,
and Attachment B contains the published avoided cost rates for replacement contracts. Staff
requests that the Company verify the updated SAR model and the associated published avoided
cost rates through its reply comments.
1 Capacity Payment in a Year=Annual Capacity Value of CCCT/Number of Peak Hours x QF's Generation
Amount During Peak Hours.
2 Capacity Payment in Summer=Annual Capacity Value of CCCT x 83.3%/Number of Peak Hours in Summer x
QF's Generation Amount During Summer Peak Hours.
Capacity Payment in Winter=Annual Capacity Value of CCCT x 16.7%/Number of Peak Hours in Winter x QF's
Generation Amount During Winter Peak Hours.
STAFF COMMENTS 9 DECEMBER 4, 2025

Staff recommends that the Commission approve Staff s SAR model, the published
avoided cost rates for new contracts included in Attachment A, and the published avoided cost
rates for replacement contracts in Attachment B with an effective date of January 1, 2026.
STAFF RECOMMENDATION
Staff recommends the Commission:
1. Approve Company's load forecast with an effective date of January 1, 2026;
2. Reject the Company's natural gas forecast and approve Staff s natural gas forecast
with an effective date of January 1, 2026;
3. Reject the Company's Peak and Premium Peak Hour proposal to determine capacity
payments for energy storage QFs and approve Staff s Peak and Premium Peak Hour
proposal illustrated in Table No.2 with an effective date of January 1, 2026;
4. Reject the Company's proposed SAR model and approve Staffs SAR model that
reflects the recently approved capacity deficiency period of June 2027 for all QFs and
seasonal avoided cost of capacity for energy storage QFs with an effective date of
January 1, 2026; and
5. Approve the published avoided cost rates for new contracts in Attachment A and the
published avoided cost rates for replacement contracts in Attachment B based on
Staffs SAR model,with an effective date of January 1, 2026.
Respectfully submitted this 4th day of December 2025.
Adam Triplett
Deputy Attorney General
Technical Staff: Yao Yin
I:\Utility\UMISC\COMMENTS\IPC-E-25-33 Comments-Redacted.docx
STAFF COMMENTS 10 DECEMBER 4, 2025

ATTACHMENT A
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

L U-1-11 -1
ATTACHMENT A
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

IDAHO POWER
AVOIDED COST RATES FOR NON-FUELED PROJECTS
Eligibility for these rates is limited to wind and solar projects 100 kW or smaller,and to non-wind and non-solar projects smaller than 10 aMW
Seasonalization Factors
Season 1 73.50% (Applied to March-May)
Season 2 120.00% (Applied to July,August,November,and December)
Season 3 100.00% (Applied to January,February,June,September,and October)
IDAHO POWER
NON-LEVELIZED RATES
PROJECT ON-LINE IN 2026
Rate Effective Date:January 1,2026
Resource: Wind
Non-Levelized Price Season 1 Pricing(73.5%) Season 2 Pricing(120%) Season 3 Pricing(100%)
Heavy and $7 28 Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
Light Load
Hour
Differential $3.24 ($4.04)
Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided
cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for
wind and wind and wind and wind and wind and wind and wind and wind and wind and
Flat solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs
include include include include include include include include include
integration integration integration integration integration integration integration integration integration
Heavy Load Light charges from charges from charges from charges from charges from charges from charges from charges from charges from
Year Hour Load Hour Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87
2026 28.83 32.07 24.79 21.19 NA 23.57 NA 18.22 NA 34.60 NA 38.49 NA 29.75 NA 28.83 NA 32.07 NA 24.79 NA
2027 37.72 40.96 33.68 27.73 NA 30.11 NA 24.76 NA 45.27 NA 49.16 NA 40.42 NA 37.72 NA 40.96 NA 33.68 NA
2028 40.07 43.31 36.03 29.45 NA 31.83 NA 26.48 NA 48.09 NA 51.98 NA 43.24 NA 40.07 NA 43.31 NA 36.03 NA
2029 41.92 45.16 37.88 30.81 NA 33.19 NA 27.84 NA 50.30 NA 54.19 NA 45.45 NA 41.92 NA 45.16 NA 37.88 NA
2030 39.55 42.79 35.51 29.07 NA 31.45 NA 26.10 NA 47.45 NA 51.34 NA 42.61 NA 39.55 NA 42.79 NA 35.51 NA
2031 39.65 42.89 35.61 29.14 NA 31.52 NA 26.17 NA 47.58 NA 51.46 NA 42.73 NA 39.65 NA 42.89 NA 35.61 NA
2032 42.06 45.30 38.02 30.91 NA 33.29 NA 27.94 NA 50.47 NA 54.36 NA 45.62 NA 42.06 NA 45.30 NA 38.02 NA
2033 46.01 49.25 41.97 33.82 NA 36.20 NA 30.85 NA 55.22 NA 59.10 NA 50.37 NA 46.01 NA 49.25 NA 41.97 NA
2034 46.89 50.13 42.85 34.46 NA 36.85 NA 31.49 NA 56.27 NA 60.16 NA 51.42 NA 46.89 NA 50.13 NA 42.85 NA
2035 48.54 51.78 44.50 35.68 NA 38.06 NA 32.71 NA 58.25 NA 62.13 NA 53.40 NA 48.54 NA 51.78 NA 44.50 NA
2036 49.42 52.66 45.38 36.32 NA 38.70 NA 33.35 NA 59.30 NA 63.19 NA 54.45 NA 49.42 NA 52.66 NA 45.38 NA
2037 51.07 54.31 47.03 37.54 NA 39.92 NA 34.57 NA 61.28 NA 65.17 NA 56.44 NA 51.07 NA 54.31 NA 47.03 NA
2038 54.26 57.50 50.22 39.88 NA 42.27 NA 36.92 NA 65.12 NA 69.01 NA 60.27 NA 54.26 NA 57.50 NA 50.22 NA
2039 56.31 59.55 52.27 41.38 NA 43.77 NA 38.42 NA 67.57 NA 71.45 NA 62.72 NA 56.31 NA 59.55 NA 52.27 NA
2040 58.50 61.74 54.46 43.00 NA 45.38 NA 40.03 NA 70.20 NA 74.09 NA 65.35 NA 58.50 NA 61.74 NA 54.46 NA
2041 59.87 63.10 55.82 44.00 NA 46.38 NA 41.03 NA 71.84 NA 75.73 NA 66.99 NA 59.87 NA 63.10 NA 55.82 NA
2042 61.76 65.00 57.72 45.40 NA 47.78 NA 42.43 NA 74.12 NA 78.00 NA 69.27 NA 61.76 NA 65.00 NA 57.72 NA
2043 64.58 67.82 60.54 47.46 NA 49.85 NA 44.50 NA 77.49 NA 81.38 NA 72.65 NA 64.58 NA 67.82 NA 60.54 NA
2044 67.52 70.76 63.48 49.63 NA 52.01 NA 46.66 NA 81.02 NA 84.91 NA 76.18 NA 67.52 NA 70.76 NA 63.48 NA
2045 70.60 73.84 66.56 51.89 NA 54.27 NA 48.92 NA 84.72 NA 88.61 NA 79.87 NA 70.60 NA 73.84 NA 66.56 NA
2046 73.30 76.54 69.26 53.88 NA 56.26 NA 50.91 NA 87.96 NA 91.85 NA 83.11 NA 73.30 NA 76.54 NA 69.26 NA
2047 76.11 79.35 72.07 55.94 NA 58.32 NA 52.97 NA 91.33 NA 95.22 NA 86.48 NA 76.11 NA 79.35 NA 72.07 NA
2048 79.02 82.26 74.98 58.08 NA 60.46 NA 55.11 NA 94.83 NA 98.71 NA 89.98 NA 79.02 NA 82.26 NA 74.98 NA
2049 82.05 85.29 78.01 60.30 NA 62.69 NA 57.34 NA 98.46 NA 102.34 NA 93.61 NA 82.05 NA 85.29 NA 78.01 NA
2050 85.19 88.43 81.15 62.61 NA 64.99 NA 59.64 NA 102.23 NA 106.11 NA 97.38 NA 85.19 NA 88.43 NA 81.15 NA ATTACHMENT A
2051 8.41 11.65 4.37 1 6.18 NA 8.56 NA 3.21 NA 10.09 NA 13.98 NA 5.24 NA 8.41 NA 11.65 NA 4.37 NA Case No. IPC-E-25-33
Staff Comments
December 4, 2025

L fli' ll", Im ".
ATTACHMENT A
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

IDAHO POWER
AVOIDED COST RATES FOR NON-FUELED PROJECTS
Eligibility for these rates is limited to wind and solar projects 100 kW or smaller,and to non-wind and non-solar projects smaller than 10 aMW
Seasonalization Factors
Season 1 73.50% (Applied to March-May)
Season 2 120.00% (Applied to July,August,November,and December)
Season 3 100.00% (Applied to January,February,June,September,and October)
IDAHO POWER
NON-LEVELIZED RATES
PROJECT ON-LINE IN 2026
Rate Effective Date:January 1,2026
Resource: Solar
Non-Levelized Price Season 1 Pricing(73.5%) Season 2 Pricing(120%) Season 3 Pricing(100%)
Heavy and $7 28 Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
Light Load
Hour
Differential $3.24 ($4.04)
Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided
cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for
wind and wind and wind and wind and wind and wind and wind and wind and wind and
Flat solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs
include include include include include include include include include
integration integration integration integration integration integration integration integration integration
Heavy Load Light charges from charges from charges from charges from charges from charges from charges from charges from charges from
Year Hour Load Hour Price Schedule 87 Price Schedule 87 Price Schedule 87 1 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87
2026 28.83 32.07 24.79 21.19 NA 23.57 NA 18.22 NA 34.60 NA 38.49 NA 29.75 NA 28.83 NA 32.07 NA 24.79 NA
2027 65.35 68.59 61.31 48.03 NA 50.41 NA 45.06 NA 78.42 NA 82.31 NA 73.57 NA 65.35 NA 68.59 NA 61.31 NA
2028 68.11 71.35 64.07 50.06 NA 52.44 NA 47.09 NA 81.73 NA 85.62 NA 76.88 NA 68.11 NA 71.35 NA 64.07 NA
2029 70.36 73.60 66.32 51.72 NA 54.10 NA 48.75 NA 84.44 NA 88.32 NA 79.59 NA 70.36 NA 73.60 NA 66.32 NA
2030 68.41 71.65 64.37 50.28 NA 52.66 NA 47.31 NA 82.09 NA 85.98 NA 77.25 NA 68.41 NA 71.65 NA 64.37 NA
2031 68.94 72.18 64.90 50.67 NA 53.05 NA 47.70 NA 82.73 NA 86.61 NA 77.88 NA 68.94 NA 72.18 NA 64.90 NA
2032 71.78 75.02 67.74 52.76 NA 55.14 NA 49.79 NA 86.14 NA 90.03 NA 81.29 NA 71.78 NA 75.02 NA 67.74 NA
2033 76.18 79.42 72.14 55.99 NA 58.37 NA 53.02 NA 91.41 NA 95.30 NA 86.56 NA 76.18 NA 79.42 NA 72.14 NA
2034 77.50 80.74 73.46 56.96 NA 59.34 NA 53.99 NA 93.00 NA 96.89 NA 88.15 NA 77.50 NA 80.74 NA 73.46 NA
2035 79.60 82.84 75.56 58.50 NA 60.89 NA 55.53 NA 95.52 NA 99.41 NA 90.67 NA 79.60 NA 82.84 NA 75.56 NA
2036 80.94 84.18 76.90 59.49 NA 61.87 NA 56.52 NA 97.12 NA 101.01 NA 92.28 NA 80.94 NA 84.18 NA 76.90 NA
2037 83.05 86.29 79.01 61.05 NA 63.43 NA 58.08 NA 99.67 NA 103.55 NA 94.82 NA 83.05 NA 86.29 NA 79.01 NA
2038 86.72 89.96 82.68 63.74 NA 66.12 NA 60.77 NA 104.07 NA 107.95 NA 99.22 NA 86.72 NA 89.96 NA 82.68 NA
2039 89.24 92.48 85.20 65.59 NA 67.97 NA 62.62 NA 107.09 NA 110.98 NA 102.24 NA 89.24 NA 92.48 NA 85.20 NA
2040 91.92 95.16 87.88 67.56 NA 69.95 NA 64.59 NA 110.31 NA 114.20 NA 105.46 NA 91.92 NA 95.16 NA 87.88 NA
2041 93.78 97.02 89.74 68.93 NA 71.31 NA 65.96 NA 112.54 NA 116.43 NA 107.69 NA 93.78 NA 97.02 NA 89.74 NA
2042 96.18 99.42 92.14 70.69 NA 73.08 NA 67.72 NA 115.42 NA 119.31 NA 110.57 NA 96.18 NA 99.42 NA 92.14 NA
2043 99.51 102.75 95.47 73.14 NA 75.52 NA 70.17 NA 119.41 NA 123.29 NA 114.56 NA 99.51 NA 102.75 NA 95.47 NA
2044 102.97 106.20 98.92 75.68 NA 78.06 NA 72.71 NA 123.56 NA 127.45 NA 118.71 NA 102.97 NA 106.20 NA 98.92 NA
2045 106.57 109.81 102.53 78.33 NA 80.71 NA 75.36 NA 127.88 NA 131.77 NA 123.03 NA 106.57 NA 109.81 NA 102.53 NA
2046 109.80 113.04 105.76 80.71 NA 83.09 NA 77.74 NA 131.76 NA 135.65 NA 126.92 NA 109.80 NA 113.04 NA 105.76 NA
2047 113.15 116.39 109.11 83.17 NA 85.55 NA 80.20 NA 135.78 NA 139.67 NA 130.93 NA 113.15 NA 116.39 NA 109.11 NA
2048 116.61 119.85 112.57 85.71 NA 88.09 NA 82.74 NA 139.94 NA 143.82 NA 135.09 NA 116.61 NA 119.85 NA 112.57 NA
2049 120.20 123.44 116.16 88.34 NA 90.72 NA 85.37 NA 144.23 NA 148.12 NA 139.39 NA 120.20 NA 123.44 NA 116.16 NA ATTACHMENT A
2050 123.90 127.14 119.86 91.07 NA 93.45 NA 88.10 NA 148.68 NA 152.57 NA 143.83 NA 123.90 NA 127.14 NA 119.86 NA Case No. IPC-E-25-33
2051 47.70 50.94 43.66 35.06 NA 37.44 NA 32.09 NA 57.24 NA 61.12 NA 52.39 NA 47.70 NA 50.94 NA 43.66 NA
Staff Comments
December 4, 2025

ATTACHMENT A
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

IDAHO POWER
AVOIDED COST RATES FOR NON-FUELED PROJECTS
Eligibility for these rates is limited to wind and solar projects 100 kW or smaller,and to non-wind and non-solar projects smaller than 10 aMW
Seasonalization Factors
Season 1 73.50% (Applied to March-May)
Season 2 120.00% (Applied to July,August,November,and December)
Season 3 100.00% (Applied to January,February,June,September,and October)
IDAHO POWER
NON-LEVELIZED RATES
PROJECT ON-LINE IN 2026
Rate Effective Date:January 1,2026
Resource: Non-seasonal hydro
Non-Levelized Price Season 1 Pricing(73.5%) Season 2 Pricing(120%) Season 3 Pricing(100%)
Heavy and $7 28 Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
Light Load
Hour
Differential $3.24 ($4.04)
Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided
cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for
wind and wind and wind and wind and wind and wind and wind and wind and wind and
Flat solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs
include include include include include include include include include
integration integration integration integration integration integration integration integration integration
Heavy Load Light charges from charges from charges from charges from charges from charges from charges from charges from charges from
Year Hour Load Hour Price Schedule 87 Price Schedule 87 Price Schedule 87 1 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87
2026 28.83 32.07 24.79 21.19 NA 23.57 NA 18.22 NA 34.60 NA 38.49 NA 29.75 NA 28.83 NA 32.07 NA 24.79 NA
2027 62.67 65.91 58.63 46.06 NA 48.44 NA 43.09 NA 75.20 NA 79.09 NA 70.35 NA 62.67 NA 65.91 NA 58.63 NA
2028 65.39 68.63 61.35 48.06 NA 50.44 NA 45.09 NA 78.46 NA 82.35 NA 73.61 NA 65.39 NA 68.63 NA 61.35 NA
2029 67.60 70.84 63.56 49.69 NA 52.07 NA 46.72 NA 81.12 NA 85.01 NA 76.27 NA 67.60 NA 70.84 NA 63.56 NA
2030 65.61 68.85 61.57 48.22 NA 50.60 NA 45.25 NA 78.73 NA 82.62 NA 73.88 NA 65.61 NA 68.85 NA 61.57 NA
2031 66.10 69.33 62.05 48.58 NA 50.96 NA 45.61 NA 79.31 NA 83.20 NA 74.47 NA 66.10 NA 69.33 NA 62.05 NA
2032 68.90 72.14 64.86 50.64 NA 53.02 NA 47.67 NA 82.68 NA 86.57 NA 77.83 NA 68.90 NA 72.14 NA 64.86 NA
2033 73.25 76.49 69.21 53.84 NA 56.22 NA 50.87 NA 87.90 NA 91.79 NA 83.05 NA 73.25 NA 76.49 NA 69.21 NA
2034 74.53 77.77 70.49 54.78 NA 57.16 NA 51.81 NA 89.43 NA 93.32 NA 84.58 NA 74.53 NA 77.77 NA 70.49 NA
2035 76.58 79.82 72.54 56.29 NA 58.67 NA 53.32 NA 91.90 NA 95.79 NA 87.05 NA 76.58 NA 79.82 NA 72.54 NA
2036 77.88 81.12 73.84 57.24 NA 59.62 NA 54.27 NA 93.45 NA 97.34 NA 88.60 NA 77.88 NA 81.12 NA 73.84 NA
2037 79.95 83.19 75.91 58.76 NA 61.14 NA 55.79 NA 95.94 NA 99.83 NA 91.09 NA 79.95 NA 83.19 NA 75.91 NA
2038 83.57 86.81 79.53 61.42 NA 63.81 NA 58.45 NA 100.28 NA 104.17 NA 95.44 NA 83.57 NA 86.81 NA 79.53 NA
2039 86.04 89.28 82.00 63.24 NA 65.62 NA 60.27 NA 103.25 NA 107.14 NA 98.41 NA 86.04 NA 89.28 NA 82.00 NA
2040 88.68 91.92 84.64 65.18 NA 67.56 NA 62.21 NA 106.42 NA 110.30 NA 101.57 NA 88.68 NA 91.92 NA 84.64 NA
2041 90.49 93.73 86.45 66.51 NA 68.89 NA 63.54 NA 108.59 NA 112.48 NA 103.74 NA 90.49 NA 93.73 NA 86.45 NA
2042 92.84 96.08 88.80 68.24 NA 70.62 NA 65.27 NA 111.41 NA 115.30 NA 106.56 NA 92.84 NA 96.08 NA 88.80 NA
2043 96.12 99.35 92.07 70.64 NA 73.03 NA 67.68 NA 115.34 NA 119.23 NA 110.49 NA 96.12 NA 99.35 NA 92.07 NA
2044 99.52 102.76 95.48 73.15 NA 75.53 NA 70.18 NA 119.43 NA 123.32 NA 114.58 NA 99.52 NA 102.76 NA 95.48 NA
2045 103.08 106.32 99.04 75.76 NA 78.14 NA 72.79 NA 123.69 NA 127.58 NA 118.84 NA 103.08 NA 106.32 NA 99.04 NA
2046 106.26 109.50 102.22 78.10 NA 80.48 NA 75.13 NA 127.51 NA 131.40 NA 122.66 NA 106.26 NA 109.50 NA 102.22 NA
2047 109.55 112.79 105.51 80.52 NA 82.90 NA 77.55 NA 131.47 NA 135.35 NA 126.62 NA 109.55 NA 112.79 NA 105.51 NA
2048 112.96 116.20 108.92 83.03 NA 85.41 NA 80.06 NA 135.56 NA 139.44 NA 130.71 NA 112.96 NA 116.20 NA 108.92 NA
2049 116.49 119.73 112.45 85.62 NA 88.00 NA 82.65 NA 139.79 NA 143.68 NA 134.94 NA 116.49 NA 119.73 NA 112.45 NA ATTACHMENT A
2050 120.14 123.38 116.10 88.31 NA 90.69 NA 85.34 NA 144.17 NA 148.06 NA 139.32 NA 120.14 NA 123.38 NA 116.10 NA Case No. IPC-E-25-33
2051 43.88 47.12 39.84 32.25 NA 34.63 NA 29.28 NA 52.66 NA 56.55 NA 47.81 NA 43.88 NA 47.12 NA 39.84 NA
Staff Comments
December 4, 2025

Z.
ATTACHMENT A
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

IDAHO POWER
AVOIDED COST RATES FOR NON-FUELED PROJECTS
Eligibility for these rates is limited to wind and solar projects 100 kW or smaller,and to non-wind and non-solar projects smaller than 10 aMW
Seasonalization Factors
Season 1 73.50% (Applied to March-May)
Season 2 120.00% (Applied to July,August,November,and December)
Season 3 100.00% (Applied to January,February,June,September,and October)
IDAHO POWER
NON-LEVELIZED RATES
PROJECT ON-LINE IN 2026
Rate Effective Date:January 1,2026
Resource: Seasonal hydro
Non-Levelized Price Season 1 Pricing(73.5%) Season 2 Pricing(120%) Season 3 Pricing(100%)
Heavy and $7 28 Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
Light Load
Hour
Differential $3.24 ($4.04)
Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided
cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for
wind and wind and wind and wind and wind and wind and wind and wind and wind and
Flat solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs
include include include include include include include include include
integration integration integration integration integration integration integration integration integration
Heavy Load Light charges from charges from charges from charges from charges from charges from charges from charges from charges from
Year I Hour Load Hour Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87
2026 28.83 32.07 24.79 21.19 NA 23.57 NA 18.22 NA 34.60 NA 38.49 NA 29.75 NA 28.83 NA 32.07 NA 24.79 NA
2027 81.46 84.70 77.42 59.88 NA 62.26 NA 56.91 NA 97.76 NA 101.65 NA 92.91 NA 81.46 NA 84.70 NA 77.42 NA
2028 84.46 87.70 80.42 62.08 NA 64.46 NA 59.11 NA 101.35 NA 105.24 NA 96.50 NA 84.46 NA 87.70 NA 80.42 NA
2029 86.96 90.20 82.92 63.91 NA 66.29 NA 60.94 NA 104.35 NA 108.24 NA 99.50 NA 86.96 NA 90.20 NA 82.92 NA
2030 85.25 88.49 81.21 62.66 NA 65.04 NA 59.69 NA 102.30 NA 106.19 NA 97.45 NA 85.25 NA 88.49 NA 81.21 NA
2031 86.02 89.26 81.98 63.23 NA 65.61 NA 60.26 NA 103.23 NA 107.12 NA 98.38 NA 86.02 NA 89.26 NA 81.98 NA
2032 89.12 92.36 85.08 65.50 NA 67.89 NA 62.53 NA 106.95 NA 110.83 NA 102.10 NA 89.12 NA 92.36 NA 85.08 NA
2033 93.77 97.01 89.73 68.92 NA 71.30 NA 65.95 NA 112.52 NA 116.41 NA 107.68 NA 93.77 NA 97.01 NA 89.73 NA
2034 95.35 98.59 91.31 70.08 NA 72.46 NA 67.11 NA 114.42 NA 118.31 NA 109.57 NA 95.35 NA 98.59 NA 91.31 NA
2035 97.72 100.95 93.67 71.82 NA 74.20 NA 68.85 NA 117.26 NA 121.15 NA 112.41 NA 97.72 NA 100.95 NA 93.67 NA
2036 99.32 102.56 95.28 73.00 NA 75.38 NA 70.03 NA 119.19 NA 123.07 NA 114.34 NA 99.32 NA 102.56 NA 95.28 NA
2037 101.71 104.95 97.67 74.76 NA 77.14 NA 71.79 NA 122.05 NA 125.94 NA 117.20 NA 101.71 NA 104.95 NA 97.67 NA
2038 105.65 108.89 101.61 77.65 NA 80.04 NA 74.69 NA 126.78 NA 130.67 NA 121.94 NA 105.65 NA 108.89 NA 101.61 NA
2039 108.45 111.69 104.41 79.71 NA 82.09 NA 76.74 NA 130.14 NA 134.03 NA 125.30 NA 108.45 NA 111.69 NA 104.41 NA
2040 111.42 114.66 107.38 81.89 NA 84.27 NA 78.92 NA 133.70 NA 137.59 NA 128.85 NA 111.42 NA 114.66 NA 107.38 NA
2041 113.57 116.81 109.53 83.47 NA 85.85 NA 80.50 NA 136.28 NA 140.17 NA 131.43 NA 113.57 NA 116.81 NA 109.53 NA
2042 116.26 119.50 112.22 85.45 NA 87.83 NA 82.48 NA 139.51 NA 143.40 NA 134.66 NA 116.26 NA 119.50 NA 112.22 NA
2043 119.88 123.12 115.84 88.11 NA 90.49 NA 85.14 NA 143.86 NA 147.74 NA 139.01 NA 119.88 NA 123.12 NA 115.84 NA
2044 123.64 126.88 119.60 90.88 NA 93.26 NA 87.91 NA 148.37 NA 152.26 NA 143.52 NA 123.64 NA 126.88 NA 119.60 NA
2045 127.55 130.79 123.51 93.75 NA 96.13 NA 90.78 NA 153.06 NA 156.95 NA 148.21 NA 127.55 NA 130.79 NA 123.51 NA
2046 131.09 134.33 127.05 96.35 NA 98.74 NA 93.39 NA 157.31 NA 161.20 NA 152.47 NA 131.09 NA 134.33 NA 127.05 NA
NA 130.72 NA
2048 138.54 141.78 134.50 01 83 NA 104.21 NA 98.86 NA 166.25 NA 170.14 NA 161 8.40 NA 1 8.54 NA 141.078 NA 134.50 NA ATTACHMENT A
2049 142.45 145.69 138.41 104.70 NA 107.08 NA 101.73 NA 170.94 NA 174.82 NA 166.09 NA 142.45 NA 145.69 NA 138.41 NA Case No. IPC-E-25-33
2050 146.48 149.72 142.44 107.67 NA 110.05 NA 104.70 NA 175.78 NA 179.67 NA 170.93 NA 146.48 NA 149.72 NA 142.44 NA
2051 70.61 73.85 66.57 51.90 NA 54.28 NA 48.93 NA 84.74 NA 88.62 NA 79.89 NA 70.61 NA 73.85 NA 66.57 NA Staff Comments
December 4, 2025

711.
ATTACHMENT A
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

IDAHO POWER
AVOIDED COST RATES FOR NON-FUELED PROJECTS
Eligibility for these rates is limited to wind and solar projects 100 kW or smaller,and to non-wind and non-solar projects smaller than 10 aMW
Seasonalization Factors
Season 1 73.50% (Applied to March-May)
Season 2 120.00% (Applied to July,August,November,and December)
Season 3 100.00% (Applied to January,February,June,September,and October)
IDAHO POWER
NON-LEVELIZED RATES
PROJECT ON-LINE IN 2026
Rate Effective Date:January 1,2026
Resource: Other
Non-Levelized Price Season 1 Pricing(73.5%) Season 2 Pricing(120%) Season 3 Pricing(100%)
Heavy and $7 28 Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
Light Load
Hour
Differential $3.24 ($4.04)
Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided
cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for
wind and wind and wind and wind and wind and wind and wind and wind and wind and
Flat solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs
include include include include include include include include include
integration integration integration integration integration integration integration integration integration
Heavy Load Light charges from charges from charges from charges from charges from charges from charges from charges from charges from
Year Hour Load Hour Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87
2026 28.83 32.07 24.79 21.19 NA 23.57 NA 18.22 NA 34.60 NA 38.49 NA 29.75 NA 28.83 NA 32.07 NA 24.79 NA
2027 55.39 58.63 51.35 40.71 NA 43.09 NA 37.74 NA 66.47 NA 70.36 NA 61.62 NA 55.39 NA 58.63 NA 51.35 NA
2028 58.00 61.24 53.96 42.63 NA 45.01 NA 39.66 NA 69.60 NA 73.49 NA 64.75 NA 58.00 NA 61.24 NA 53.96 NA
2029 60.11 63.35 56.07 44.18 NA 46.56 NA 41.21 NA 72.13 NA 76.02 NA 67.28 NA 60.11 NA 63.35 NA 56.07 NA
2030 58.00 61.24 53.96 42.63 NA 45.01 NA 39.66 NA 69.61 NA 73.49 NA 64.76 NA 58.00 NA 61.24 NA 53.96 NA
2031 58.38 61.62 54.34 42.91 NA 45.29 NA 39.94 NA 70.05 NA 73.94 NA 65.20 NA 58.38 NA 61.62 NA 54.34 NA
2032 61.07 64.31 57.03 44.88 NA 47.27 NA 41.91 NA 73.28 NA 77.17 NA 68.43 NA 61.07 NA 64.31 NA 57.03 NA
2033 65.30 68.54 61.26 48.00 NA 50.38 NA 45.03 NA 78.36 NA 82.25 NA 73.51 NA 65.30 NA 68.54 NA 61.26 NA
2034 66.46 69.70 62.42 48.85 NA 51.23 NA 45.88 NA 79.76 NA 83.64 NA 74.91 NA 66.46 NA 69.70 NA 62.42 NA
2035 68.40 71.64 64.36 50.27 NA 52.66 NA 47.30 NA 82.08 NA 85.97 NA 77.23 NA 68.40 NA 71.64 NA 64.36 NA
2036 69.57 72.81 65.53 51.14 NA 53.52 NA 48.17 NA 83.49 NA 87.38 NA 78.64 NA 69.57 NA 72.81 NA 65.53 NA
2037 71.52 74.76 67.48 52.57 NA 54.95 NA 49.60 NA 85.83 NA 89.72 NA 80.98 NA 71.52 NA 74.76 NA 67.48 NA
2038 75.02 78.26 70.98 55.14 NA 57.52 NA 52.17 NA 90.02 NA 93.91 NA 85.17 NA 75.02 NA 78.26 NA 70.98 NA
2039 77.37 80.61 73.33 56.86 NA 59.25 NA 53.90 NA 92.84 NA 96.73 NA 87.99 NA 77.37 NA 80.61 NA 73.33 NA
2040 79.87 83.11 75.83 58.71 NA 61.09 NA 55.74 NA 95.85 NA 99.74 NA 91.00 NA 79.87 NA 83.11 NA 75.83 NA
2041 81.55 84.79 77.51 59.94 NA 62.32 NA 56.97 NA 97.86 NA 101.75 NA 93.02 NA 81.55 NA 84.79 NA 77.51 NA
2042 83.77 87.01 79.73 61.57 NA 63.95 NA 58.60 NA 100.53 NA 104.42 NA 95.68 NA 83.77 NA 87.01 NA 79.73 NA
2043 86.91 90.15 82.87 63.88 NA 66.26 NA 60.91 NA 104.30 NA 108.18 NA 99.45 NA 86.91 NA 90.15 NA 82.87 NA
2044 90.19 93.43 86.15 66.29 NA 68.67 NA 63.32 NA 108.22 NA 112.11 NA 103.37 NA 90.19 NA 93.43 NA 86.15 NA
2045 93.60 96.84 89.56 68.80 NA 71.18 NA 65.83 NA 112.32 NA 116.21 NA 107.47 NA 93.60 NA 96.84 NA 89.56 NA
2046 96.64 99.88 92.60 71.03 NA 73.41 NA 68.06 NA 115.97 NA 119.86 NA 111.12 NA 96.64 NA 99.88 NA 92.60 NA
2047 99.80 103.03 95.75 73.35 NA 75.73 NA 70.38 NA 119.75 NA 123.64 NA 114.91 NA 99.80 NA 103.03 NA 95.75 NA
2048 103.06 106.30 99.02 75.75 NA 78.13 NA 72.78 NA 123.67 NA 127.56 NA 118.82 NA 103.06 NA 106.30 NA 99.02 NA
2049 106.44 109.68 102.40 78.23 NA 80.62 NA 75.27 NA 127.73 NA 131.62 NA 122.88 NA 106.44 NA 109.68 NA 102.40 NA
2050 109.94 113.18 105.90 80.81 NA 83.19 NA 77.84 NA 131.93 NA 135.82 NA 127.08 NA 109.94 NA 113.18 NA 105.90 NA ATTACHMENT A
2051 33.53 36.77 29.49 24.65 NA 27.03 NA 21.68 NA 40.24 NA 44.12 NA 35.39 NA 33.53 NA 36.77 NA 29.49 NA Case No. IPC-E-25-33
Staff Comments
December 4, 2025

ATTACHMENT A
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

IDAHO POWER
AVOIDED COST RATES OF ENERGY FOR ENERGY STORAGE PROJECTS
Eligibility for these rates is limited to energy storage projects 100 kW or smaller
Seasonalization Factors
Season 1 73.50% (Applied to March-May)
Season 2 120.00% (Applied to July,August,November,and December)
Season 3 100.00% (Applied to January,February,June,September,and October)
IDAHO POWER
NON-LEVELIZED RATES
Non-Levelized Price Season 1 Pricing(73.5%) Season 2 Pricing(120%) Season 3 Pricing(100%)
Heavy and $7 28 Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
Light Load
Hour Differential $324 ($4.04)
Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided
cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for
wind and wind and wind and wind and wind and wind and wind and wind and wind and
Flat solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs
include include include include include include include include include
integration integration integration integration integration integration integration integration integration
Heavy Load Light Load charges from charges from charges from charges from charges from charges from charges from charges from charges from
Year Hour Hour Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87
2026 28.83 32.07 24.79 21.19 NA 23.57 NA 18.22 NA 34.60 NA 38.49 NA 29.75 NA 28.83 NA 32.07 NA 24.79 NA
2027 34.73 37.97 30.69 25.52 NA 27.91 NA 22.56 NA 41.67 NA 45.56 NA 36.82 NA 34.73 NA 37.97 NA 30.69 NA
2028 37.03 40.27 32.99 27.22 NA 29.60 NA 24.25 NA 44.44 NA 48.33 NA 39.59 NA 37.03 NA 40.27 NA 32.99 NA
2029 38.83 42.07 34.79 28.54 NA 30.92 NA 25.57 NA 46.60 NA 50.49 NA 41.75 NA 38.83 NA 42.07 NA 34.79 NA
2030 36.42 39.66 32.38 26.77 NA 29.15 NA 23.80 NA 43.70 NA 47.59 NA 38.85 NA 36.42 NA 39.66 NA 32.38 NA
2031 36.47 39.71 32.43 26.81 NA 29.19 NA 23.84 NA 43.76 NA 47.65 NA 38.92 NA 36.47 NA 39.71 NA 32.43 NA
2032 38.84 42.08 34.80 28.54 NA 30.93 NA 25.57 NA 46.60 NA 50.49 NA 41.75 NA 38.84 NA 42.08 NA 34.80 NA
2033 42.74 45.98 38.70 31.42 NA 33.80 NA 28.45 NA 51.29 NA 55.18 NA 46.44 NA 42.74 NA 45.98 NA 38.70 NA
2034 43.57 46.81 39.53 32.02 NA 34.41 NA 29.05 NA 52.29 NA 56.17 NA 47.44 NA 43.57 NA 46.81 NA 39.53 NA
2035 45.17 48.41 41.13 33.20 NA 35.58 NA 30.23 NA 54.20 NA 58.09 NA 49.36 NA 45.17 NA 48.41 NA 41.13 NA
2036 46.00 49.24 41.96 33.81 NA 36.19 NA 30.84 NA 55.20 NA 59.09 NA 50.35 NA 46.00 NA 49.24 NA 41.96 NA
2037 47.60 50.84 43.56 34.99 NA 37.37 NA 32.02 NA 57.12 NA 61.01 NA 52.27 NA 47.60 NA 50.84 NA 43.56 NA
2038 50.75 53.98 46.70 37.30 NA 39.68 NA 34.33 NA 60.89 NA 64.78 NA 56.05 NA 50.75 NA 53.98 NA 46.70 NA
2039 52.73 55.97 48.69 38.76 NA 41.14 NA 35.79 NA 63.28 NA 67.17 NA 58.43 NA 52.73 NA 55.97 NA 48.69 NA
2040 54.88 58.12 50.84 40.33 NA 42.72 NA 37.36 NA 65.85 NA 69.74 NA 61.00 NA 54.88 NA 58.12 NA 50.84 NA
2041 56.19 59.43 52.15 41.30 NA 43.68 NA 38.33 NA 67.42 NA 71.31 NA 62.58 NA 56.19 NA 59.43 NA 52.15 NA
2042 58.03 61.27 53.99 42.65 NA 45.03 NA 39.68 NA 69.64 NA 73.53 NA 64.79 NA 58.03 NA 61.27 NA 53.99 NA
2043 60.79 64.03 56.75 44.68 NA 47.06 NA 41.71 NA 72.95 NA 76.84 NA 68.10 NA 60.79 NA 64.03 NA 56.75 NA
2044 63.68 66.92 59.64 46.80 NA 49.18 NA 43.83 NA 76.41 NA 80.30 NA 71.56 NA 63.68 NA 66.92 NA 59.64 NA
2045 66.70 69.94 62.66 49.02 NA 51.40 NA 46.05 NA 80.04 NA 83.92 NA 75.19 NA 66.70 NA 69.94 NA 62.66 NA
2046 69.34 72.58 65.30 50.97 NA 53.35 NA 48.00 NA 83.21 NA 87.10 NA 78.36 NA 69.34 NA 72.58 NA 65.30 NA
2047 72.09 75.33 68.05 52.99 NA 55.37 NA 50.02 NA 86.51 NA 90.40 NA 81.66 NA 72.09 NA 75.33 NA 68.05 NA
2048 74.95 78.18 70.90 55.08 NA 57.47 NA 52.12 NA 89.93 NA 93.82 NA 85.09 NA 74.95 NA 78.18 NA 70.90 NA ATTACHMENT A
2049 77.91 81.15 73.87 57.26 NA 59.65 NA 54.29 NA 93.49 NA 97.38 NA 88.64 NA 77.91 NA 81.15 NA 73.87 NA Case No. IPC-E-25-33
2050 80.99 84.23 76.95 59.53 NA 61.91 NA 56.56 NA 97.19 NA 101.08 NA 92.34 NA 80.99 NA 84.23 NA 76.95 NA
2051 4.15 7.39 0.11 3.05 NA 5.43 NA 0.08 NA 4.98 NA 8.86 NA 0.13 NA 4.15 NA 7.39 NA 0.11 NA Staff Comments
December 4, 2025

SUMMER AVOIDED COST OF CAPACITY FOR ENERGY STORAGE(IPCO)
(Avoided cost of capacity for energy storage is only available for generation during peak hours in accordance with Order No.34913.)
Non-levelized Avoided Levelized Avoided Cost of Capacity during Peak Hours($/MWh)
Cost of Capacity during
Calendar Year Peak Hours($/MWh) Contract Length Online Year 2027 Online Year 2028 Online Year 2029 Online Year 2030 Online Year 2031 Online Year 2032
2027 231.23 1 $231.23 234.64 $238.10 $241.61 $245.17 $248.79
2028 234.64 2 $232.88 236.31 $239.79 $243.33 $246.91 $250.56
2029 238.10 3 $234.50 237.95 $241.46 $245.02 $248.63 $252.30
2030 241.61 4 $236.09 239.57 $243.10 $246.69 $250.33 $254.02
2031 245.17 5 $237.66 241.17 $244.72 $248.33 $252.00 $255.71
2032 248.79 6 $239.21 242.73 $246.31 $249.95 $253.64 $257.38
2033 252.46 7 $240.73 244.28 $247.88 $251.54 $255.25 $259.02
2034 256.18 8 $242.22 245.79 $249.42 $253.10 $256.83 $260.63
2035 259.96 9 $243.69 247.28 $250.93 $254.63 $258.39 $262.21
2036 263.80 10 $245.13 248.74 $252.41 $256.14 $259.92 $263.76
2037 267.70 11 $246.54 250.17 $253.87 $257.61 $261.42 $265.28
2038 271.65 12 $247.92 251.58 $255.29 $259.06 $262.89 $266.77
2039 275.67 13 $249.28 252.96 $256.69 $260.48 $264.32 $268.23
2040 279.74 14 $250.60 254.30 $258.06 $261.87 $265.73 $269.66
2041 283.88 15 $251.90 255.62 $259.40 $263.23 $267.11 $271.06
2042 288.08 16 $253.17 256.91 $260.70 $264.55 $268.46 $272.43
2043 292.34 17 $254.42 258.17 $261.98 $265.85 $269.78 $273.77
2044 296.67 18 $255.63 259.40 $263.23 $267.12 $271.07 $275.08
2045 301.06 19 $256.82 260.61 $264.46 $268.36 $272.33 $276.35
2046 305.52 20 $257.97 261.78 $265.65 $269.57 $273.55 $277.60
2047 310.04
2048 314.63
2049 319.30
2050 324.03
2051 328.83
ATTACHMENT A
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

WINTER AVOIDED COST OF CAPACITY FOR ENERGY STORAGE(IPCO)
(Avoided cost of capacity for energy storage is only available for generation during peak hours in accordance with Order No.34913.)
Non-levelized Avoided Levelized Avoided Cost of Capacity during Peak Hours($/MWh)
Cost of Capacity during
Calendar Year Peak Hours($/MWh) Contract Length Online Year 2027 Online Year 2028 Online Year 2029 Online Year 2030 Online Year 2031 Online Year 2032
2027 34.60 1 $34.60 35.11 $35.63 $36.15 $36.69 $37.23
2028 35.11 2 $34.85 35.36 $35.88 $36.41 $36.95 $37.49
2029 35.63 3 $35.09 35.61 $36.13 $36.67 $37.21 $37.75
2030 36.15 4 $35.33 35.85 $36.38 $36.91 $37.46 $38.01
2031 36.69 5 $35.56 36.09 $36.62 $37.16 $37.71 $38.27
2032 37.23 6 $35.80 36.32 $36.86 $37.40 $37.95 $38.51
2033 37.78 7 $36.02 36.55 $37.09 $37.64 $38.20 $38.76
2034 38.34 8 $36.25 36.78 $37.32 $37.87 $38.43 $39.00
2035 38.90 9 $36.47 37.00 $37.55 $38.10 $38.67 $39.24
2036 39.48 10 $36.68 37.22 $37.77 $38.33 $38.89 $39.47
2037 40.06 11 $36.89 37.44 $37.99 $38.55 $39.12 $39.70
2038 40.65 12 $37.10 37.65 $38.20 $38.77 $39.34 $39.92
2039 41.25 13 $37.30 37.85 $38.41 $38.98 $39.55 $40.14
2040 41.86 14 $37.50 38.05 $38.62 $39.19 $39.76 $40.35
2041 42.48 15 $37.70 38.25 $38.82 $39.39 $39.97 $40.56
2042 43.11 16 $37.89 38.44 $39.01 $39.59 $40.17 $40.77
2043 43.75 17 $38.07 38.63 $39.20 $39.78 $40.37 $40.97
2044 44.39 18 $38.25 38.82 $39.39 $39.97 $40.56 $41.16
2045 45.05 19 $38.43 39.00 $39.57 $40.16 $40.75 $41.35
2046 45.72 20 $38.60 39.17 $39.75 $40.34 $40.93 $41.54
2047 46.39
2048 47.08
2049 47.78
2050 48.49
2051 49.21
ATTACHMENT A
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

ATTACHMENT B
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

ATTACHMENT B
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

IDAHO POWER
AVOIDED COST RATES FOR NON-FUELED PROJECTS
Eligibility for these rates is limited to wind and solar projects 100 kW or smaller,and to non-wind and non-solar projects smaller than 10 aMW
Seasonalization Factors
Season 1 73.50% (Applied to March-May)
Season 2 120.00% (Applied to July,August,November,and December)
Season 3 100.00% (Applied to January,February,June,September,and October)
IDAHO POWER
NON-LEVELIZED RATES
PROJECT ON-LINE IN 2026
Rate Effective Date:January 1,2026
Resource: Wind
Non-Levelized Price Season 1 Pricing(73.5%) Season 2 Pricing(120%) Season 3 Pricing(100%)
Heavy and $7 28 Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
Light Load
Hour
Differential $3.24 ($4.04)
Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided
cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for
wind and wind and wind and wind and wind and wind and wind and wind and wind and
Flat solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs
include include include include include include include include include
integration integration integration integration integration integration integration integration integration
Heavy Load Light charges from charges from charges from charges from charges from charges from charges from charges from charges from
Year Hour Load Hour Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87
2026 31.79 35.03 27.75 23.36 NA 25.74 NA 20.39 NA 38.14 NA 42.03 NA 33.29 NA 31.79 NA 35.03 NA 27.75 NA
2027 37.72 40.96 33.68 27.73 NA 30.11 NA 24.76 NA 45.27 NA 49.16 NA 40.42 NA 37.72 NA 40.96 NA 33.68 NA
2028 40.07 43.31 36.03 29.45 NA 31.83 NA 26.48 NA 48.09 NA 51.98 NA 43.24 NA 40.07 NA 43.31 NA 36.03 NA
2029 41.92 45.16 37.88 30.81 NA 33.19 NA 27.84 NA 50.30 NA 54.19 NA 45.45 NA 41.92 NA 45.16 NA 37.88 NA
2030 39.55 42.79 35.51 29.07 NA 31.45 NA 26.10 NA 47.45 NA 51.34 NA 42.61 NA 39.55 NA 42.79 NA 35.51 NA
2031 39.65 42.89 35.61 29.14 NA 31.52 NA 26.17 NA 47.58 NA 51.46 NA 42.73 NA 39.65 NA 42.89 NA 35.61 NA
2032 42.06 45.30 38.02 30.91 NA 33.29 NA 27.94 NA 50.47 NA 54.36 NA 45.62 NA 42.06 NA 45.30 NA 38.02 NA
2033 46.01 49.25 41.97 33.82 NA 36.20 NA 30.85 NA 55.22 NA 59.10 NA 50.37 NA 46.01 NA 49.25 NA 41.97 NA
2034 46.89 50.13 42.85 34.46 NA 36.85 NA 31.49 NA 56.27 NA 60.16 NA 51.42 NA 46.89 NA 50.13 NA 42.85 NA
2035 48.54 51.78 44.50 35.68 NA 38.06 NA 32.71 NA 58.25 NA 62.13 NA 53.40 NA 48.54 NA 51.78 NA 44.50 NA
2036 49.42 52.66 45.38 36.32 NA 38.70 NA 33.35 NA 59.30 NA 63.19 NA 54.45 NA 49.42 NA 52.66 NA 45.38 NA
2037 51.07 54.31 47.03 37.54 NA 39.92 NA 34.57 NA 61.28 NA 65.17 NA 56.44 NA 51.07 NA 54.31 NA 47.03 NA
2038 54.26 57.50 50.22 39.88 NA 42.27 NA 36.92 NA 65.12 NA 69.01 NA 60.27 NA 54.26 NA 57.50 NA 50.22 NA
2039 56.31 59.55 52.27 41.38 NA 43.77 NA 38.42 NA 67.57 NA 71.45 NA 62.72 NA 56.31 NA 59.55 NA 52.27 NA
2040 58.50 61.74 54.46 43.00 NA 45.38 NA 40.03 NA 70.20 NA 74.09 NA 65.35 NA 58.50 NA 61.74 NA 54.46 NA
2041 59.87 63.10 55.82 44.00 NA 46.38 NA 41.03 NA 71.84 NA 75.73 NA 66.99 NA 59.87 NA 63.10 NA 55.82 NA
2042 61.76 65.00 57.72 45.40 NA 47.78 NA 42.43 NA 74.12 NA 78.00 NA 69.27 NA 61.76 NA 65.00 NA 57.72 NA
2043 64.58 67.82 60.54 47.46 NA 49.85 NA 44.50 NA 77.49 NA 81.38 NA 72.65 NA 64.58 NA 67.82 NA 60.54 NA
2044 67.52 70.76 63.48 49.63 NA 52.01 NA 46.66 NA 81.02 NA 84.91 NA 76.18 NA 67.52 NA 70.76 NA 63.48 NA
2045 70.60 73.84 66.56 51.89 NA 54.27 NA 48.92 NA 84.72 NA 88.61 NA 79.87 NA 70.60 NA 73.84 NA 66.56 NA
2046 73.30 76.54 69.26 53.88 NA 56.26 NA 50.91 NA 87.96 NA 91.85 NA 83.11 NA 73.30 NA 76.54 NA 69.26 NA
2047 76.11 79.35 72.07 55.94 NA 58.32 NA 52.97 NA 91.33 NA 95.22 NA 86.48 NA 76.11 NA 79.35 NA 72.07 NA
2048 79.02 82.26 74.98 58.08 NA 60.46 NA 55.11 NA 94.83 NA 98.71 NA 89.98 NA 79.02 NA 82.26 NA 74.98 NA ATTACHMENT B
2049 82.05 85.29 78.01 60.30 NA 62.69 NA 57.34 NA 98.46 NA 102.34 NA 93.61 NA 82.05 NA 85.29 NA 78.01 NA
2050 85.19 88.43 81.15 62.61 NA 64.99 NA 59.64 NA 102.23 NA 106.11 NA 97.38 NA 85.19 NA 88.43 NA 81.15 NA Case No. IPC-E-25-33
2051 8.41 11.65 4.37 1 6.18 NA 8.56 NA 3.21 NA 10.09 NA 13.98 NA 5.24 NA 8.41 NA 11.65 NA 4.37 NA
Staff Comments
December 4, 2025

Mill"', Im ".
ATTACHMENT B
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

IDAHO POWER
AVOIDED COST RATES FOR NON-FUELED PROJECTS
Eligibility for these rates is limited to wind and solar projects 100 kW or smaller,and to non-wind and non-solar projects smaller than 10 aMW
Seasonalization Factors
Season 1 73.50% (Applied to March-May)
Season 2 120.00% (Applied to July,August,November,and December)
Season 3 100.00% (Applied to January,February,June,September,and October)
IDAHO POWER
NON-LEVELIZED RATES
PROJECT ON-LINE IN 2026
Rate Effective Date:January 1,2026
Resource: Solar
Non-Levelized Price Season 1 Pricing(73.5%) Season 2 Pricing(120%) Season 3 Pricing(100%)
Heavy and $7 28 Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
Light Load
Hour
Differential $3.24 ($4.04)
Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided
cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for
wind and wind and wind and wind and wind and wind and wind and wind and wind and
Flat solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs
include include include include include include include include include
integration integration integration integration integration integration integration integration integration
Heavy Load Light charges from charges from charges from charges from charges from charges from charges from charges from charges from
Year Hour Load Hour Price Schedule 87 Price Schedule 87 Price Schedule 87 1 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87
2026 59.01 62.25 54.97 43.37 NA 45.75 NA 40.40 NA 70.81 NA 74.70 NA 65.96 NA 59.01 NA 62.25 NA 54.97 NA
2027 65.35 68.59 61.31 48.03 NA 50.41 NA 45.06 NA 78.42 NA 82.31 NA 73.57 NA 65.35 NA 68.59 NA 61.31 NA
2028 68.11 71.35 64.07 50.06 NA 52.44 NA 47.09 NA 81.73 NA 85.62 NA 76.88 NA 68.11 NA 71.35 NA 64.07 NA
2029 70.36 73.60 66.32 51.72 NA 54.10 NA 48.75 NA 84.44 NA 88.32 NA 79.59 NA 70.36 NA 73.60 NA 66.32 NA
2030 68.41 71.65 64.37 50.28 NA 52.66 NA 47.31 NA 82.09 NA 85.98 NA 77.25 NA 68.41 NA 71.65 NA 64.37 NA
2031 68.94 72.18 64.90 50.67 NA 53.05 NA 47.70 NA 82.73 NA 86.61 NA 77.88 NA 68.94 NA 72.18 NA 64.90 NA
2032 71.78 75.02 67.74 52.76 NA 55.14 NA 49.79 NA 86.14 NA 90.03 NA 81.29 NA 71.78 NA 75.02 NA 67.74 NA
2033 76.18 79.42 72.14 55.99 NA 58.37 NA 53.02 NA 91.41 NA 95.30 NA 86.56 NA 76.18 NA 79.42 NA 72.14 NA
2034 77.50 80.74 73.46 56.96 NA 59.34 NA 53.99 NA 93.00 NA 96.89 NA 88.15 NA 77.50 NA 80.74 NA 73.46 NA
2035 79.60 82.84 75.56 58.50 NA 60.89 NA 55.53 NA 95.52 NA 99.41 NA 90.67 NA 79.60 NA 82.84 NA 75.56 NA
2036 80.94 84.18 76.90 59.49 NA 61.87 NA 56.52 NA 97.12 NA 101.01 NA 92.28 NA 80.94 NA 84.18 NA 76.90 NA
2037 83.05 86.29 79.01 61.05 NA 63.43 NA 58.08 NA 99.67 NA 103.55 NA 94.82 NA 83.05 NA 86.29 NA 79.01 NA
2038 86.72 89.96 82.68 63.74 NA 66.12 NA 60.77 NA 104.07 NA 107.95 NA 99.22 NA 86.72 NA 89.96 NA 82.68 NA
2039 89.24 92.48 85.20 65.59 NA 67.97 NA 62.62 NA 107.09 NA 110.98 NA 102.24 NA 89.24 NA 92.48 NA 85.20 NA
2040 91.92 95.16 87.88 67.56 NA 69.95 NA 64.59 NA 110.31 NA 114.20 NA 105.46 NA 91.92 NA 95.16 NA 87.88 NA
2041 93.78 97.02 89.74 68.93 NA 71.31 NA 65.96 NA 112.54 NA 116.43 NA 107.69 NA 93.78 NA 97.02 NA 89.74 NA
2042 96.18 99.42 92.14 70.69 NA 73.08 NA 67.72 NA 115.42 NA 119.31 NA 110.57 NA 96.18 NA 99.42 NA 92.14 NA
2043 99.51 102.75 95.47 73.14 NA 75.52 NA 70.17 NA 119.41 NA 123.29 NA 114.56 NA 99.51 NA 102.75 NA 95.47 NA
2044 102.97 106.20 98.92 75.68 NA 78.06 NA 72.71 NA 123.56 NA 127.45 NA 118.71 NA 102.97 NA 106.20 NA 98.92 NA
2045 106.57 109.81 102.53 78.33 NA 80.71 NA 75.36 NA 127.88 NA 131.77 NA 123.03 NA 106.57 NA 109.81 NA 102.53 NA
2046 109.80 113.04 105.76 80.71 NA 83.09 NA 77.74 NA 131.76 NA 135.65 NA 126.92 NA 109.80 NA 113.04 NA 105.76 NA
2047 113.15 116.39 109.11 83.17 NA 85.55 NA 80.20 NA 135.78 NA 139.67 NA 130.93 NA 113.15 NA 116.39 NA 109.11 NA ATTACHMENT B
2048 116.61 119.85 112.57 85.71 NA 88.09 NA 82.74 NA 139.94 NA 143.82 NA 135.09 NA 116.61 NA 119.85 NA 112.57 NA
2049 120.20 123.44 116.16 88.34 NA 90.72 NA 85.37 NA 144.23 NA 148.12 NA 139.39 NA 120.20 NA 123.44 NA 116.16 NA Case No. IPC-E-25-33
2050 123.90 127.14 119.86 91.07 NA 93.45 NA 88.10 NA 148.68 NA 152.57 NA 143.83 NA 123.90 NA 127.14 NA 119.86 NA
2051 47.70 50.94 43.66 35.06 NA 37.44 NA 32.09 NA 57.24 NA 61.12 NA 52.39 NA 47.70 NA 50.94 NA 43.66 NA Staff Comments
December 4, 2025

ATTACHMENT B
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

IDAHO POWER
AVOIDED COST RATES FOR NON-FUELED PROJECTS
Eligibility for these rates is limited to wind and solar projects 100 kW or smaller,and to non-wind and non-solar projects smaller than 10 aMW
Seasonalization Factors
Season 1 73.50% (Applied to March-May)
Season 2 120.00% (Applied to July,August,November,and December)
Season 3 100.00% (Applied to January,February,June,September,and October)
IDAHO POWER
NON-LEVELIZED RATES
PROJECT ON-LINE IN 2026
Rate Effective Date:January 1,2026
Resource: Non-seasonal hydro
Non-Levelized Price Season 1 Pricing(73.5%) Season 2 Pricing(120%) Season 3 Pricing(100%)
Heavy and $7 28 Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
Light Load
Hour
Differential $3.24 ($4.04)
Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided
cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for
wind and wind and wind and wind and wind and wind and wind and wind and wind and
Flat solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs
include include include include include include include include include
integration integration integration integration integration integration integration integration integration
Heavy Load Light charges from charges from charges from charges from charges from charges from charges from charges from charges from
Year Hour Load Hour Price Schedule 87 Price Schedule 87 Price Schedule 87 1 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87
2026 56.37 59.61 52.33 41.43 NA 43.81 NA 38.46 NA 67.64 NA 71.53 NA 62.79 NA 56.37 NA 59.61 NA 52.33 NA
2027 62.67 65.91 58.63 46.06 NA 48.44 NA 43.09 NA 75.20 NA 79.09 NA 70.35 NA 62.67 NA 65.91 NA 58.63 NA
2028 65.39 68.63 61.35 48.06 NA 50.44 NA 45.09 NA 78.46 NA 82.35 NA 73.61 NA 65.39 NA 68.63 NA 61.35 NA
2029 67.60 70.84 63.56 49.69 NA 52.07 NA 46.72 NA 81.12 NA 85.01 NA 76.27 NA 67.60 NA 70.84 NA 63.56 NA
2030 65.61 68.85 61.57 48.22 NA 50.60 NA 45.25 NA 78.73 NA 82.62 NA 73.88 NA 65.61 NA 68.85 NA 61.57 NA
2031 66.10 69.33 62.05 48.58 NA 50.96 NA 45.61 NA 79.31 NA 83.20 NA 74.47 NA 66.10 NA 69.33 NA 62.05 NA
2032 68.90 72.14 64.86 50.64 NA 53.02 NA 47.67 NA 82.68 NA 86.57 NA 77.83 NA 68.90 NA 72.14 NA 64.86 NA
2033 73.25 76.49 69.21 53.84 NA 56.22 NA 50.87 NA 87.90 NA 91.79 NA 83.05 NA 73.25 NA 76.49 NA 69.21 NA
2034 74.53 77.77 70.49 54.78 NA 57.16 NA 51.81 NA 89.43 NA 93.32 NA 84.58 NA 74.53 NA 77.77 NA 70.49 NA
2035 76.58 79.82 72.54 56.29 NA 58.67 NA 53.32 NA 91.90 NA 95.79 NA 87.05 NA 76.58 NA 79.82 NA 72.54 NA
2036 77.88 81.12 73.84 57.24 NA 59.62 NA 54.27 NA 93.45 NA 97.34 NA 88.60 NA 77.88 NA 81.12 NA 73.84 NA
2037 79.95 83.19 75.91 58.76 NA 61.14 NA 55.79 NA 95.94 NA 99.83 NA 91.09 NA 79.95 NA 83.19 NA 75.91 NA
2038 83.57 86.81 79.53 61.42 NA 63.81 NA 58.45 NA 100.28 NA 104.17 NA 95.44 NA 83.57 NA 86.81 NA 79.53 NA
2039 86.04 89.28 82.00 63.24 NA 65.62 NA 60.27 NA 103.25 NA 107.14 NA 98.41 NA 86.04 NA 89.28 NA 82.00 NA
2040 88.68 91.92 84.64 65.18 NA 67.56 NA 62.21 NA 106.42 NA 110.30 NA 101.57 NA 88.68 NA 91.92 NA 84.64 NA
2041 90.49 93.73 86.45 66.51 NA 68.89 NA 63.54 NA 108.59 NA 112.48 NA 103.74 NA 90.49 NA 93.73 NA 86.45 NA
2042 92.84 96.08 88.80 68.24 NA 70.62 NA 65.27 NA 111.41 NA 115.30 NA 106.56 NA 92.84 NA 96.08 NA 88.80 NA
2043 96.12 99.35 92.07 70.64 NA 73.03 NA 67.68 NA 115.34 NA 119.23 NA 110.49 NA 96.12 NA 99.35 NA 92.07 NA
2044 99.52 102.76 95.48 73.15 NA 75.53 NA 70.18 NA 119.43 NA 123.32 NA 114.58 NA 99.52 NA 102.76 NA 95.48 NA
2045 103.08 106.32 99.04 75.76 NA 78.14 NA 72.79 NA 123.69 NA 127.58 NA 118.84 NA 103.08 NA 106.32 NA 99.04 NA
2046 106.26 109.50 102.22 78.10 NA 80.48 NA 75.13 NA 127.51 NA 131.40 NA 122.66 NA 106.26 NA 109.50 NA 102.22 NA
2047 109.55 112.79 105.51 80.52 NA 82.90 NA 77.55 NA 131.47 NA 135.35 NA 126.62 NA 109.55 NA 112.79 NA 105.51 NA ATTACHMENT B
2048 112.96 116.20 108.92 83.03 NA 85.41 NA 80.06 NA 135.56 NA 139.44 NA 130.71 NA 112.96 NA 116.20 NA 108.92 NA
2049 116.49 119.73 112.45 85.62 NA 88.00 NA 82.65 NA 139.79 NA 143.68 NA 134.94 NA 116.49 NA 119.73 NA 112.45 NA Case No. IPC-E-25-33
2050 120.14 123.38 116.10 88.31 NA 90.69 NA 85.34 NA 144.17 NA 148.06 NA 139.32 NA 120.14 NA 123.38 NA 116.10 NA
2051 43.88 47.12 39.84 32.25 NA 34.63 NA 29.28 NA 52.66 NA 56.55 NA 47.81 NA 43.88 NA 47.12 NA 39.84 NA Staff Comments
December 4, 2025

ATTACHMENT B
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

IDAHO POWER
AVOIDED COST RATES FOR NON-FUELED PROJECTS
Eligibility for these rates is limited to wind and solar projects 100 kW or smaller,and to non-wind and non-solar projects smaller than 10 aMW
Seasonalization Factors
Season 1 73.50% (Applied to March-May)
Season 2 120.00% (Applied to July,August,November,and December)
Season 3 100.00% (Applied to January,February,June,September,and October)
IDAHO POWER
NON-LEVELIZED RATES
PROJECT ON-LINE IN 2026
Rate Effective Date:January 1,2026
Resource: Seasonal hydro
Non-Levelized Price Season 1 Pricing(73.5%) Season 2 Pricing(120%) Season 3 Pricing(100%)
Heavy and $7 28 Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
Light Load
Hour
Differential $3.24 ($4.04)
Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided
cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for
wind and wind and wind and wind and wind and wind and wind and wind and wind and
Flat solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs
include include include include include include include include include
integration integration integration integration integration integration integration integration integration
Heavy Load Light charges from charges from charges from charges from charges from charges from charges from charges from charges from
Year I Hour Load Hour Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87
2026 74.89 78.13 70.85 55.05 NA 57.43 NA 52.08 NA 89.87 NA 93.76 NA 85.02 NA 74.89 NA 78.13 NA 70.85 NA
2027 81.46 84.70 77.42 59.88 NA 62.26 NA 56.91 NA 97.76 NA 101.65 NA 92.91 NA 81.46 NA 84.70 NA 77.42 NA
2028 84.46 87.70 80.42 62.08 NA 64.46 NA 59.11 NA 101.35 NA 105.24 NA 96.50 NA 84.46 NA 87.70 NA 80.42 NA
2029 86.96 90.20 82.92 63.91 NA 66.29 NA 60.94 NA 104.35 NA 108.24 NA 99.50 NA 86.96 NA 90.20 NA 82.92 NA
2030 85.25 88.49 81.21 62.66 NA 65.04 NA 59.69 NA 102.30 NA 106.19 NA 97.45 NA 85.25 NA 88.49 NA 81.21 NA
2031 86.02 89.26 81.98 63.23 NA 65.61 NA 60.26 NA 103.23 NA 107.12 NA 98.38 NA 86.02 NA 89.26 NA 81.98 NA
2032 89.12 92.36 85.08 65.50 NA 67.89 NA 62.53 NA 106.95 NA 110.83 NA 102.10 NA 89.12 NA 92.36 NA 85.08 NA
2033 93.77 97.01 89.73 68.92 NA 71.30 NA 65.95 NA 112.52 NA 116.41 NA 107.68 NA 93.77 NA 97.01 NA 89.73 NA
2034 95.35 98.59 91.31 70.08 NA 72.46 NA 67.11 NA 114.42 NA 118.31 NA 109.57 NA 95.35 NA 98.59 NA 91.31 NA
2035 97.72 100.95 93.67 71.82 NA 74.20 NA 68.85 NA 117.26 NA 121.15 NA 112.41 NA 97.72 NA 100.95 NA 93.67 NA
2036 99.32 102.56 95.28 73.00 NA 75.38 NA 70.03 NA 119.19 NA 123.07 NA 114.34 NA 99.32 NA 102.56 NA 95.28 NA
2037 101.71 104.95 97.67 74.76 NA 77.14 NA 71.79 NA 122.05 NA 125.94 NA 117.20 NA 101.71 NA 104.95 NA 97.67 NA
2038 105.65 108.89 101.61 77.65 NA 80.04 NA 74.69 NA 126.78 NA 130.67 NA 121.94 NA 105.65 NA 108.89 NA 101.61 NA
2039 108.45 111.69 104.41 79.71 NA 82.09 NA 76.74 NA 130.14 NA 134.03 NA 125.30 NA 108.45 NA 111.69 NA 104.41 NA
2040 111.42 114.66 107.38 81.89 NA 84.27 NA 78.92 NA 133.70 NA 137.59 NA 128.85 NA 111.42 NA 114.66 NA 107.38 NA
2041 113.57 116.81 109.53 83.47 NA 85.85 NA 80.50 NA 136.28 NA 140.17 NA 131.43 NA 113.57 NA 116.81 NA 109.53 NA
2042 116.26 119.50 112.22 85.45 NA 87.83 NA 82.48 NA 139.51 NA 143.40 NA 134.66 NA 116.26 NA 119.50 NA 112.22 NA
2043 119.88 123.12 115.84 88.11 NA 90.49 NA 85.14 NA 143.86 NA 147.74 NA 139.01 NA 119.88 NA 123.12 NA 115.84 NA
2044 123.64 126.88 119.60 90.88 NA 93.26 NA 87.91 NA 148.37 NA 152.26 NA 143.52 NA 123.64 NA 126.88 NA 119.60 NA
2045 127.55 130.79 123.51 93.75 NA 96.13 NA 90.78 NA 153.06 NA 156.95 NA 148.21 NA 127.55 NA 130.79 NA 123.51 NA
2046 131.09 134.33 127.05 96.35 NA 98.74 NA 93.39 NA 157.31 NA 161.20 NA 152.47 NA 131.09 NA 134.33 NA 127.05 NA
2047 134.76 138.00 130.72 99.05 NA 101.43 NA 96.08 NA 161.71 NA 165.60 NA 156.86 NA 134.76 NA 138.00 NA 130.72 NA
2048 138.54 141.78 134.50 101.83 NA 104.21 NA 98.86 NA 166.25 NA 170.14 NA 161.40 NA 138.54 NA 141.78 NA 134.50 NA
2049 142.45 145.69 138.41 104.70 NA 107.08 NA 101.73 NA 170.94 NA 174.82 NA 166.09 NA 142.45 NA 145.69 NA 138.41 NA ATTACHMENT B
2050 146.48 149.72 142.44 107.67 NA 110.05 NA 104.70 NA 175.78 NA 179.67 NA 170.93 NA 146.48 NA 149.72 NA 142.44 NA
2051 70.61 73.85 66.57 51.90 NA 54.28 NA 48.93 NA 84.74 NA 88.62 NA 79.89 NA 70.61 NA 73.85 NA 66.57 NA Case No. IPC-E-25-33
Staff Comments
December 4, 2025

711.
ATTACHMENT B
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

IDAHO POWER
AVOIDED COST RATES FOR NON-FUELED PROJECTS
Eligibility for these rates is limited to wind and solar projects 100 kW or smaller,and to non-wind and non-solar projects smaller than 10 aMW
Seasonalization Factors
Season 1 73.50% (Applied to March-May)
Season 2 120.00% (Applied to July,August,November,and December)
Season 3 100.00% (Applied to January,February,June,September,and October)
IDAHO POWER
NON-LEVELIZED RATES
PROJECT ON-LINE IN 2026
Rate Effective Date:January 1,2026
Resource: Other
Non-Levelized Price Season 1 Pricing(73.5%) Season 2 Pricing(120%) Season 3 Pricing(100%)
Heavy and $7 28 Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour Flat Heavy Load Hour Light Load Hour
Light Load
Hour
Differential $3.24 ($4.04)
Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided Final avoided
cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for cost rates for
wind and wind and wind and wind and wind and wind and wind and wind and wind and
Flat solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs solar QFs
include include include include include include include include include
integration integration integration integration integration integration integration integration integration
Heavy Load Light charges from charges from charges from charges from charges from charges from charges from charges from charges from
Year Hour Load Hour Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87 Price Schedule 87
2026 49.20 52.43 45.15 36.16 NA 38.54 NA 33.19 NA 59.03 NA 62.92 NA 54.19 NA 49.20 NA 52.43 NA 45.15 NA
2027 55.39 58.63 51.35 40.71 NA 43.09 NA 37.74 NA 66.47 NA 70.36 NA 61.62 NA 55.39 NA 58.63 NA 51.35 NA
2028 58.00 61.24 53.96 42.63 NA 45.01 NA 39.66 NA 69.60 NA 73.49 NA 64.75 NA 58.00 NA 61.24 NA 53.96 NA
2029 60.11 63.35 56.07 44.18 NA 46.56 NA 41.21 NA 72.13 NA 76.02 NA 67.28 NA 60.11 NA 63.35 NA 56.07 NA
2030 58.00 61.24 53.96 42.63 NA 45.01 NA 39.66 NA 69.61 NA 73.49 NA 64.76 NA 58.00 NA 61.24 NA 53.96 NA
2031 58.38 61.62 54.34 42.91 NA 45.29 NA 39.94 NA 70.05 NA 73.94 NA 65.20 NA 58.38 NA 61.62 NA 54.34 NA
2032 61.07 64.31 57.03 44.88 NA 47.27 NA 41.91 NA 73.28 NA 77.17 NA 68.43 NA 61.07 NA 64.31 NA 57.03 NA
2033 65.30 68.54 61.26 48.00 NA 50.38 NA 45.03 NA 78.36 NA 82.25 NA 73.51 NA 65.30 NA 68.54 NA 61.26 NA
2034 66.46 69.70 62.42 48.85 NA 51.23 NA 45.88 NA 79.76 NA 83.64 NA 74.91 NA 66.46 NA 69.70 NA 62.42 NA
2035 68.40 71.64 64.36 50.27 NA 52.66 NA 47.30 NA 82.08 NA 85.97 NA 77.23 NA 68.40 NA 71.64 NA 64.36 NA
2036 69.57 72.81 65.53 51.14 NA 53.52 NA 48.17 NA 83.49 NA 87.38 NA 78.64 NA 69.57 NA 72.81 NA 65.53 NA
2037 71.52 74.76 67.48 52.57 NA 54.95 NA 49.60 NA 85.83 NA 89.72 NA 80.98 NA 71.52 NA 74.76 NA 67.48 NA
2038 75.02 78.26 70.98 55.14 NA 57.52 NA 52.17 NA 90.02 NA 93.91 NA 85.17 NA 75.02 NA 78.26 NA 70.98 NA
2039 77.37 80.61 73.33 56.86 NA 59.25 NA 53.90 NA 92.84 NA 96.73 NA 87.99 NA 77.37 NA 80.61 NA 73.33 NA
2040 79.87 83.11 75.83 58.71 NA 61.09 NA 55.74 NA 95.85 NA 99.74 NA 91.00 NA 79.87 NA 83.11 NA 75.83 NA
2041 81.55 84.79 77.51 59.94 NA 62.32 NA 56.97 NA 97.86 NA 101.75 NA 93.02 NA 81.55 NA 84.79 NA 77.51 NA
2042 83.77 87.01 79.73 61.57 NA 63.95 NA 58.60 NA 100.53 NA 104.42 NA 95.68 NA 83.77 NA 87.01 NA 79.73 NA
2043 86.91 90.15 82.87 63.88 NA 66.26 NA 60.91 NA 104.30 NA 108.18 NA 99.45 NA 86.91 NA 90.15 NA 82.87 NA
2044 90.19 93.43 86.15 66.29 NA 68.67 NA 63.32 NA 108.22 NA 112.11 NA 103.37 NA 90.19 NA 93.43 NA 86.15 NA
2045 93.60 96.84 89.56 68.80 NA 71.18 NA 65.83 NA 112.32 NA 116.21 NA 107.47 NA 93.60 NA 96.84 NA 89.56 NA
2046 96.64 99.88 92.60 71.03 NA 73.41 NA 68.06 NA 115.97 NA 119.86 NA 111.12 NA 96.64 NA 99.88 NA 92.60 NA
2047 99.80 103.03 95.75 73.35 NA 75.73 NA 70.38 NA 119.75 NA 123.64 NA 114.91 NA 99.80 NA 103.03 NA 95.75 NA
2048 103.06 106.30 99.02 75.75 NA 78.13 NA 72.78 NA 123.67 NA 127.56 NA 118.82 NA 103.06 NA 106.30 NA 99.02 NA
2049 106.44 109.68 102.40 78.23 NA 80.62 NA 75.27 NA 127.73 NA 131.62 NA 122.88 NA 106.44 NA 109.68 NA 102.40 NA
2050 109.94 113.18 105.90 80.81 NA 83.19 NA 77.84 NA 131.93 NA 135.82 NA 127.08 NA 109.94 NA 113.18 NA 105.90 NA
2051 33.53 36.77 29.49 24.65 NA 27.03 NA 21.68 NA 40.24 NA 44.12 NA 35.39 NA 33.53 NA 36.77 NA 29.49 NA
ATTACHMENT B
Case No. IPC-E-25-33
Staff Comments
December 4, 2025

CERTIFICATE OF SERVICE
I HEREBY CERTIFY THAT I HAVE THIS 4ch DAY OF DECEMBER 2025,
SERVED THE FOREGOING REDACTED COMMENTS OF THE COMMISSION
STAFF, IN CASE NO. IPC—E-25-33, BY E—MAILING A COPY THEREOF TO THE
FOLLOWING:
Idaho Power Company:
DONOVAN E. WALKER
LISA C. LANCE
IDAHO POWER COMPANY
1221 WEST IDAHO STREET (83702)
PO BOX 70
BOISE ID 83707-0070
E—MAIL:
dwalkergidahopower.com
llance(d),idahopower.com
dockets kidahopower.com
PATRICIA JORD , SECRETARY
CERTIFICATE OF SERVICE