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Home My WebLink About20251231Idaho Advice No. IPC-TAE-25-03.pdf -0IQAHO POWER. RECEIVED GRANT T.ANDERSON DECEMBER 31, 2025 Pricing and Tariff Manager IDAHO PUBLIC ganderson(WJdahopower.com UTILITIES COMMISSION December 31, 2025 VIA ELECTRONIC FILING Commission Secretary Idaho Public Utilities Commission 11331 W. Chinden Blvd., Bldg 8, Suite 201-A (83714) PO Box 83720 Boise, Idaho 83720-0074 Re: Tariff Advice No. 25-03 Annual Compliance Filing to Update Charges, Credits, and General Overheads under Rule H, New Service Attachments and Distribution Line Installations or Alterations Dear Commission Secretary: Pursuant to Commission Rule of Procedure' 134 (IDAPA 31.01.01.134.01), Idaho Power Company ("Idaho Power" or "Company") hereby submits proposed cost updates to the charges, credits, and general overhead rate outlined in Rule H, New Service Attachments and Distribution Line Installations or Alterations ("Rule H"). This is the annual compliance filing to update Rule H charges and credits as required by Idaho Public Utilities Commission ("Commission") Order Nos. 30853 and 30955. The Company also requests to update its general overhead rate pursuant to Order No. 32472. The following tariff sheets identify the proposed cost updates, allowances, and change to the general overhead rate: Third Revised Sheet No. H-4 Cancelling Second Revised Sheet No. H-4 Fourth Revised Sheet No. H-7 Cancelling Third Revised Sheet No. H-7 Fourth Revised Sheet No. H-8 Cancelling Third Revised Sheet No. H-8 Fourth Revised Sheet No. H-9 Cancelling Third Revised Sheet No. H-9 Fourth Revised Sheet No. H-10 Cancelling Third Revised Sheet No. H-10 Fourth Revised Sheet No. H-11 Cancelling Third Revised Sheet No. H-11 Second Revised Sheet No. H-12 Cancelling First Revised Sheet No. H-12 The cost estimation methodology used to update the charges and credits in this tariff advice is the same methodology the Company utilized in previous annual filings. All proposed cost updates are summarized in the attachments to this advice filing; the charges are presented ' Hereinafter cited as RP. P.O.Box 70(83707) 1221 W.Idaho St. Boise,ID 83702 Commission Secretary December 31, 2025 Page 2 comparatively to the prior year's filing and are also broken out by the cost of Company vehicles/equipment, labor, materials, and trench, where applicable. Overall, the proposed Rule H charges generally increased due primarily to higher labor expenses, rising costs for vehicles and certain materials, and a slight increase in the overhead rate from 9.42 percent to 9.43 percent. The customer allowance for single phase decreased by 11 percent, while the allowance for three phase increased by 2 percent. More details on the inputs driving the proposed cost updates are provided below: Labor Costs The construction labor rate (the labor rate used to develop the charges and credits) increased from $91 to $95. Additionally, the Engineering Charge increased by approximately 4 percent, which results in the proposed Engineering Charge increasing from $97 to$101 per hour. Material Costs The cost of materials included within the Single Phase Underground Service Attachment Distance Charge for Company Installed 1/0, 4/0, and 350 underground cable decreased by 1 percent, 1 percent, and 2 percent, respectively. For Customer Provided Trench and Conduit, the cost of materials for 1/0 cable increased by 7 percent, 4/0 cable increased by 4 percent, and 350 cable increased by 6 percent. The cost of materials included within the Three Phase Underground Service Attachment Distance Charge for Company Installed 1/0, 4/0, and 350 underground cable increased by 1 percent, decreased by 1 percent, and increased by 1 percent, respectively. The cost of materials included in that same category of charges for Customer Provided Trench and Conduit increased by 9 percent for 1/0 cable, increased by 7 percent for 4/0 cable, and increased by 8 percent for 350 cable. The Company's stores loading rate, which captures the cost of supervision, labor and expenses incurred for the purchasing, storage, handling and distribution of materials and supplies, increased from 4.75 percent to 6.5 percent. Trench Costs Trench costs are included in the Underground Service Attachment Distance Charge for Company Installed 1/0, 4/0 and 350 underground cable. As accepted by the Commission on February 26, 2019, under Tariff Advice No. 18-03, the Company utilizes a blended rate methodology to calculate the average per foot cost of trench work performed by the Company and third-party contractors. The trenching cost component of the Underground Service Attachment Distance Charge for Company Installed 1/0, 4/0 and 350 underground cable has decreased for both single phase and three phase as a result of conduit prices. Commission Secretary December 31, 2025 Page 3 Vehicle Costs A line truck and bucket truck are the primary vehicles utilized to perform Rule H type work and the hourly rate for both vehicles increased by 11 percent, or from $55.14 to $61.32. This increase can generally be attributed to increased maintenance costs including but not limited to labor, parts, tires, and outside services. Because vehicle costs make up approximately 10 percent, on average, of the total costs associated with the proposed Rule H charges and credits, the increased vehicle rate results in an increase to each of the proposed Rule H charges and credits. Single Phase and Three Phase Allowances Allowances are provided as a credit to offset a portion of the upfront cost of terminal facilities paid for by customers pursuant to Rule H. The proposed updates to the Company- funded allowance amounts decreased for the single phase allowance and increased for the three phase allowance. The decrease for the single phase is primarily due to the decreased cost of the 25kVa transformers. The increase in the three phase allowance is primarily attributable to higher vehicle and labor costs, partially offset by a decrease in transformer costs. The Company proposes to update the single phase allowance from $4,233 to $3,778, and the three phase allowance from $8,707 to $8,921. Idaho Power respectfully requests that the proposed updates are approved by March 1, 2026, and become effective March 15, 2026. This 14-day implementation period is necessary to update computer systems, prepare new communication materials, and train personnel. If you have any questions regarding this tariff advice, please contact Senior Regulatory Analyst Ashley Herrera at 208-388-2656 or aherrera(a)-idahopower.com. Sincerely, Grant T. Anderson GTA:sg Enclosures Idaho Summary of Changes-Single Phase Existing Proposed Difference 2025 2026 $ % Underground Service Attachment Charges (Rule H Section 4.b.i) Base Charge Underground $ 28.00 $ 30.00 $ 2.00 7% 2" riser $ 991.00 $ 1,012.00 $ 21.00 2% 3" riser $ 1,247.00 $ 1,284.00 $ 37.00 3% Distance Charge (per foot) Company Installed 1/0 $ 14.97 $ 14.87 $ (0.10) (1%) 4/0 $ 15.98 $ 15.81 $ (0.17) (1%) 350 $ 20.30 $ 19.86 $ (0.44) (2%) Customer Provided Trench & Conduit 1/0 $ 4.11 $ 4.39 $ 0.28 7% 4/0 $ 5.12 $ 5.33 $ 0.21 4% 350 $ 7.13 $ 7.55 $ 0.42 6% Other Charges (Rule H Section 6) Engineering Charge $ 97.00 $ 101.00 $ 4.00 4% Temporary Service Attachment Charge Underground $ 76.00 $ 79.00 $ 3.00 4% Overhead $ 330.00 $ 335.00 $ 5.00 2% Temporary Service (Overhead or Underground) and Overhead Permanent Return Trip Charge $ 76.00 $ 79.00 $ 3.00 4% Underground Service Return Trip Charge $ 126.00 $ 131.00 $ 5.00 4% Line Installation and Service Attachment Allowances (Rule H Section 7.a) Residential Schedules 1, 3, 4, 5, 6 $ 4,233.00 $ 3,778.00 $ (455.00) (11%) Non-residential Schedules 7, 8, 9, 24 Single Phase $ 4,233.00 $ 3,778.00 $ (455.00) (11%) Three Phase $ 8,707.00 $ 8,921.00 $ 214.00 2% General Overheads 9.42% 9.43% Idaho Summary of Changes-Single Phase Idaho Summary of Changes-Three Phase Existing Proposed Difference 2025 2026 $ % Underground Service Attachment Charges (Rule H Section 4.b.i) Three Phase Base Charge Underground $ 80.00 $ 85.00 $ 5.00 6% 2" riser $ 1,072.00 $ 1,112.00 $ 40.00 4% 3" riser $ 1,352.00 $ 1,395.00 $ 43.00 3% 4" riser $ 1,644.00 $ 1,802.00 $ 158.00 10% Three Phase Distance Charge (per foot) Company Installed 1/0 $ 15.77 $ 15.96 $ 0.19 1% 4/0 $ 19.13 $ 19.02 $ (0.11) (1%) 350 $ 24.47 $ 24.72 $ 0.25 1% Customer Provided Trench & Conduit 1/0 $ 5.01 $ 5.48 $ 0.47 9% 4/0 $ 6.27 $ 6.70 $ 0.43 7% 350 $ 10.79 $ 11.69 $ 0.90 8% Idaho Summary of Changes-Three Phase Page 1 of 1 Idaho Rule H: New Service Attachments and Distribution Line Installations or Alterations 2026 Update to Charges and Credits All costs were calculated using the Company's Asset Suite inventory and cost program. The same design number was used for consistency and accuracy. A summary of all costs is shown below. Design 180778 Design 0000111077E Design Search Status PLAID 1Z:G 1i-0?5 Facility EDS Description RULE H FILING 2026-IDAHO Client ID Account Location VVID NMPA19C NMPA-019 NAMPA-019 CANYON COUNTY Designer JDMI724 Design Type 45 Required In Service Service Type Service Request Request Type Billing Rate 0 External Design Required Billing Template ST RULEHPUC Capital Project Rate Category Project Planning Center Email Version Description Estimated Cost 1 SINGLE PHASE BASE CHARGE UG SERVICE 2026 $30.42 2 SINGLE PHASE 2"POLE RISER 2026 $1,012.14 3 SINGLE PHASE 3"POLE RISER 2026 $1,283.54 4 IPCO TRENCH SINGLE PHASE 1/0 SERVICE 2026 $1,769.65 5 IPCO TRENCH SINGLE PHASE 4/0 SERVICE 2026 $1,863.35 6 IPCO TRENCH SINGLE PHASE 350 SERVICE 2026 $2,269.05 7 CUSTOMER TRENCH SINGLE PHASE 1/0 SERVICE 2026 $721.71 8 CUSTOMER TRENCH SINGLE PHASE 4/0 SERVICE 2026 $815.41 9 CUSTOMER TRENCH SINGLE PHASE 350 SERVICE 2026 $1,037.38 10 TEMP UNDERGROUND 2026 $79.49 11 TEMP OVERHEAD 2026 $334.82 12 RETURN TRIP TEMP OH/UG&PERM OH SERV&TRENCH 2O26 $79.49 13 UNDERGROUND RETURN TRIP 2026 $131.47 14 SINGLE PHASE ALLOWANCE 2026 $3,778.30 15 THREE PHASE ALLOWANCE 2026 $8,921.45 16 THREE PHASE BASE CHARGE UG SERVICE 2026 $85.43 17 THREE PHASE 2" POLE RISER 2026 $1,111.64 18 THREE PHASE 3" POLE RISER 2026 $1,394.98 19 THREE PHASE 4" POLE RISER 2026 $1,801.55 20 IPCO TRENCH THREE PHASE 1/0 SERVICE 2026 $1,878.36 21 IPCO TRENCH THREE PHASE 4/0 SERVICE 2026 $2,184.69 22 IPCO TRENCH THREE PHASE 350 SERVICE 2026 $2,755.23 23 CUSTOMER TRENCH THREE PHASE 1/0 SERVICE 2026 $830.42 24 CUSTOMER TRENCH THREE PHASE 4/0 SERVICE 2026 $953.02 25 ICUSTOMER TRENCH THREE PHASE 350 SERVICE 2026 $1,452.07 Rule H 2O26 Update to Charges and Credits Page 1 of 26 Rule H: Section 4.b.i. Service Attachment Charges Single Phase Underground Service Attachment Charge — Base Charge From Underground: Company Vehicles - $ 6.72 Labor Cost - 20.79 Material Cost - Cable tag & tie 2.91 Total $ 30.42 Proposed Update - $ 30.00 Design Version 0000180778 001 Status PLAN 12/012025 Description BASE CHARGE UG SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage q Rate Category External Cross Reference 0000180778001 Estimated Cost S 30.42 Transfer to Work Order Quote Navigate to Work Order 0 Quote Date .... Retain Material Request CU Category Cost Class IPCO Design Task Type Crew Type Crew Size 2 Work Hours 8.00 Trip Time Resource PERS TRAVELCE Starting Point 0001 Related Design Version! Type Rule H 2O26 Update to Charges and Credits Page 2 of 26 Single Phase Underground Service Attachment Charge — Base Charge From Overhead 2" Riser: Company Vehicles - $ 90.60 Labor Cost - 273.42 2" PVC conduit, 2" fiberglass conduit 35 feet of 1/0 triplex cable for service nuts, bolts, brackets and washers Material Cost - 648.12 Total $ 1,012.14 Proposed Update - $ 1,012.00 Design Version 0000180778 002 Stetus PLAN 1 210 1 2 02 5 Description SINGLE PHASE 2'POLE RISER 2026 Designer JDP.11724 Service Type Billing Template ST RULEHPUC Salvage n/ Rate Category External Cross Reference 0000180778002 Estimated Cost $1,012A4 Transfer to Work Order Quote Navigate to Work Order 0 Quote Date Retain Material Request 0 CU Category Cost Class IPCO Design Task Type Crew Type Crew Size _ Work Hours 8.00 Trip Time Resource PERS TRAVELCE Starting Point 0001 Related Design Version/ Type Rule H 2O26 Update to Charges and Credits Page 3 of 26 Single Phase Underground Service Attachment Charge — Base Charge From Overhead 3" Riser Company Vehicles - $ 107.78 Labor Cost - 326.44 3" PVC conduit, 3" fiberglass conduit 35 feet of 4/0 triplex cable for service nuts, bolts, brackets and washers Material Cost - 849.32 Total $ 1,283.54 Proposed Update - $ 1,284.00 Design Version 0000180778 003 Status PLAN 12101/2025 Description SINGLE PHASE 7 POLE RISER 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage 0 Rate Category External Cross Reference 0000180778003 Estimated Cost S 1.28354 Transfer to Work Order Quote Navigate to Work Order 0 Quote Date Retain Material Request CLI Category Cost Class IPCO - Design Task Type - Crew Type Crew Size 2 Work Hours 8 00 Trip Time Resource PERS - TRAVELCE Starting Point 0001 Related Design Version Type Rule H 2O26 Update to Charges and Credits Page 4 of 26 Single Phase Underground Service Attachment Charge — Distance Charge Company Installed, 100 feet of 1/0 underground cable: (5 person crew& 0.5 hours of travel time) Company Vehicles - $ 164.40 Labor Cost - 722.52 Service trench & backfill 30" depth (100 feet) Service cable 1/0 (100 feet) 2" conduit (100 feet) 2" conduit 90 degree bend Material Cost - 323.54 Trench Cost - 559.19 Sub Total $ 1,769.65 Minus the cost of a 100 foot#2 triplex overhead service $ (282.84) Total $ 1,486.81 Proposed Update - $ 14.87 /ft Design Version 0000180778 004 Status PLAN 1 210 1 2 02 5 Description IPCO TRENCH SINGLE PHASE 1/0 SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage 0 Rate Category External Cross Reference D00018OT78004 Estimated Cost $1,769.65 Transfer to Work Order Quote Navigate to Work Order 141 Quote Date Retain Material Request CU Category Cost Class IPCO Design Task Type Crew Type Crew Size 5 Work Hours 8.00 Trip Time 0.5 Resource PERS TRAVELCE Starting Point 0001 Related Design Version Type Overhead service credit used in all underground service attachment charges 100 Feet of#2 Triplex Company Vehicles - $ 33.56 Labor Cost - 155.94 Minus Travel (51.98) Material Cost - 145.32 Total $ 282.84 Rule H 2O26 Update to Charges and Credits Page 5 of 26 Single Phase Underground Service Attachment Charge — Distance Charge Company Installed, 100 feet of 4/0 underground cable: (5 person crew& 0.5 hours of travel time) Company Vehicles - $ 164.40 Labor Cost - 722.52 Service trench & backfill 30" depth (100 feet) Service cable 4/0 (100 feet) 2" conduit (100 feet) 2" conduit 90 degree bend Material Cost - 417.24 Trench Cost - 559.19 Sub Total $ 1,863.35 Minus the cost of a 100 foot #2 triplex overhead service $ (282.84) Total $ 1,580.51 Proposed Update - $ 15.81 /ft Design Version 0000180778 005 status PLAN 12/012025 Description IPCO TRENCH SINGLE PHASE 410 SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage Rate Category External Cross Reference 0000180TT8005 Estimated Cost S1.86335 Transfer to Work Order Quote Navigate to Work Order Quote Date Retain Material Request CU Category Cost Class IPCO Design Task Type Crew Type Crew Size 5 Work Hours 8.00 Trip Time 0.5 Resource PERS TRAVELCE Starting Point 0001 Related Design Version + Ty Pe Rule H 2O26 Update to Charges and Credits Page 6 of 26 Single Phase Underground Service Attachment Charge — Distance Charge Company Installed, 100 feet of 350 underground cable: (5 person crew& 0.5 hours of travel time) Company Vehicles - $ 181.18 Labor Cost - 774.49 Service trench & backfill 30" depth (100 feet) Service cable 350 (100 feet) 3" conduit (100 feet) 3" conduit 90 degree bend Material Cost - 754.19 Trench Cost - 559.19 Sub Total $ 2,269.05 Minus the cost of a 100 foot #2 triplex overhead service $ (282.84) Total $ 1,986.21 Proposed Update - $ 19.86 /ft Design Version 0000180778 006 status PLAN 12 O12025 Description IPCO TRENCH SINGLE PHASE 350 SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage -/ Rate Category External Cross Reference 0000180778006 Estimated Cost S 2.269 05 Transfer to Work Order Quote Navigate to Work Order d' Quote Date Retain Material Request CU Category Cost Class IPCO design Task Type - Crew Type Crew Size S Work Hours S 00 Trip Time 0 :5 Resource P E R S - TRAVELCE Starting Point 0001 Related Design Version + Type Rule H 2O26 Update to Charges and Credits Page 7 of 26 Single Phase Underground Service Attachment Charge — Distance Charge Customer provided trench & conduit, 100 feet of 1/0 underground cable: (2 person crew&0.5 hours of travel time) Company Vehicles - $ 117.42 Labor Cost - 441.83 Material Cost - Service cable 1/0 (100 feet) 162.46 Sub Total $ 721.71 Minus the cost of a 100 foot #2 triplex overhead service $ (282.84) Total $ 438.87 Proposed Update - $ 4.39 /ft Design Version 0000180778 007 Status PLAN 12/012025 Description CUSTOMER TRENCH SINGLE PHASE 1/0 SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage Rate Category External Cross Reference 000018O 78007 Estimated Cost S721.71 Transfer to Work Order Quote Navigate to Work Order C/] Quote Date Retain Material Request 0 CU Category Cost Class IPCO Design Task Type Crew Type Crew Size , Work Hours 8.00 Trip Time 0 5 Resource PERS TRAVELCE Starting Point 0001 Related Design Version I Type Rule H 2O26 Update to Charges and Credits Page 8 of 26 Single Phase Underground Service Attachment Charge — Distance Charge Customer provided trench & conduit, 100 feet of 4/0 underground cable: (2 person crew&0.5 hours of travel time) Company Vehicles - $ 117.42 Labor Cost - 441.83 Material Cost - Service cable 4/0 (100 feet) 256.16 Sub Total $ 815.41 Minus the cost of a 100 foot #2 triplex overhead service $ (282.84) Total $ 532.57 Proposed Update - $ 5.33 /ft Design Version 0000180778 008 Status PLAN 12/012025 Description CUSTOMER TRENCH SINGLE PHASE 410 SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage �41 Rate Category Extemal Cross Reference 0000180778008 Estimated Cost S 815.41 Transfer to Work Order Quote Navigate to Work Order Quote Date Retain Material Request CU Category Cost Class IPOO Design Task Type - Crew Type Crew Size 2 Work Hours 8.00 Trip Time 0.5 Resource PERS - TR.4VELCE Starting Point 0001 Related Design Version; Type Rule H 2O26 Update to Charges and Credits Page 9 of 26 Single Phase Underground Service Attachment Charge — Distance Charge Customer provided trench & conduit, 100 feet of 350 underground cable: (2 person crew&0.5 hours of travel time) Company Vehicles - $ 134.20 Labor Cost - 493.80 Material Cost - Service cable 350 (100 feet) 409.38 Sub Total $ 1,037.38 Minus the cost of a 100 foot #2 triplex overhead service $ (282.84) Total $ 754.54 Proposed Update - $ 7.55 /ft Design Version 0000180778 009 Status PLAN 12/012025 Description CUSTOMER TRENCH SINGLE PHASE 350 SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage Se Rate Category External Cross Reference 0000180778009 Estimated Cost $1,037.38 Transfer to Work Order Quote Navigate to Work Order 0 Quote Date Retain Material Request 0 CU Category Cost Class IPCO Design Task Type Crew Type Crew Size ' Work Hours 8.00 Trip Time 0.5 Resource PERS - TRAVELCE Starting Point 0001 Related Design Version Type Rule H 2O26 Update to Charges and Credits Page 10 of 26 Rule H: Section 6 Other Charges b. Engineering Charge 2025 Wage Schedule - Senior Distribution Designer $ 62.70 /hour 2025 Benefits (actual) 52.00% 32.60 /hour Proposed General Overhead 9.43% 5.91 /hour Total $ 101.22 /hour Proposed Update - $ 101.00 /hour g. Temporary Service Attachment Charge i. Underground Company Vehicles - $ 6.72 Labor Cost - 72.77 Material Cost - - Total $ 79.49 Proposed Update - $ 79.00 Design Version 0000180778 010 Status PLAN 12/0112025 Description TEMP UNDERGROUND 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage ./ Rate Category External Cross Reference 000018OT78010 Estimated Cost S 79A9 Transfer to Work Order Quote Navigate to Work Order ./ Quote Date Retain Material Request CU Category Cost Class IP+C0 Design Task Type Crew Type Crew Size 1 Work Hours 300 Trip Time 0.5 Resource PERS TRAVELCE Starting Point 0001 Related Design Version Type Rule H 2O26 Update to Charges and Credits Page 11 of 26 g. Temporary Service Attachment Charge ii. Overhead Company Vehicles - $ 33.56 Labor Cost - 155.94 Material Cost - 100 ft #2 triplex, wedge clamps, nuts, bolts 145.32 Total $ 334.82 Proposed Update - $ 335.00 Design Version 0000180778 011 Status PLAN 12/012025 Description TEMP OVERHEAD 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage Rate Category Extemal Cross Reference 0000180778011 Estimated Cost S 334.82 Transfer to Work Order Quote Navigate to Work Order 0 Quote Date Retain Material Request CU Category Cost Class IPCO Design Task Type Crew Type Crew Size 1 Work Hours 8.00 Trip Time 0.5 Resource PERS TRAVELCE Starting Point 0001 Related Design Version; Type Rule H 2O26 Update to Charges and Credits Page 12 of 26 h. Temporary Service (Overhead or Underground), Overhead Permanent and Customer Provided Trench Inspection Return Trip Charge Company Vehicles - $ 6.72 Labor Cost - 72.77 Total $ 79.49 Proposed Update - $ 79.00 Design Version 0000180778 012 Status PLAN 12/012025 Description RETURN TRIP TEMP OHIUG&PERM OH SERV&TRENCH 2O26 Designer JDM1724 Service Type Billing Template IS RULEHPUC Salvage s/ Rate Category External Cross Reference 0000180778012 Estimated Cost S 79.49 Transfer to Work Order Quote Navigate to Work Order 0 Quote Date Retain Material Request CU Category Cost Class IPCO - Design Task Type - Crew Type - Crew Size 1 Work Hours 8.00 Trip Time 0.5 Resource PERS TRAVELCE Starting Point 0001 Related Design Version Type Rule H 2O26 Update to Charges and Credits Page 13 of 26 j. Underground Service Return Trip Charge Company Vehicles - $ 6.72 Labor Cost - 124.75 Total $ 131.47 Proposed Update - $ 131.00 Design Version 0000180778 013 Status PLAN 12/012025 Description UNDERGROUND RETURN TRIP 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage / Rate Category External Cross Reference 0000180778013 Estimated Cost S 131 47 Transfer to Work Order Quote Navigate to Work Order v/ Quote Date Retain Material Request — CU Category Cost Class I P,'--.0 Design Task Type Crew Type Crew Size -' Work Hours 8.00 Trip Time 0 5 Resource PERS TRAVELCE Starting Point 0001 Related Design Version Type Rule H 2O26 Update to Charges and Credits Page 14 of 26 Rule H: Section 7 Line Installation and Service Attachment Allowances Allowances are based on the cost of providing and installing Standard Terminal Facilities for single phase and three phase services. Single Phase Allowance: Company Vehicles - $ 197.92 Labor Cost - 866.16 Material Cost - Wedge stirrup hot tap 53.09 Switch arm 64.78 Switch 197.23 25 kVA transformer 2,132.56 Transformer bussing 56.92 Service wire - 125 feet 169.56 Ground rod 32.70 Neutral wedge connector 7.38 2,714.22 Total Materials $ 2,714.22 Total $ 3,778.30 Proposed Update - $ 3,778.00 Design Version 0000180778 014 Ststus PLAN 1210L2025 Description SINGLE PHASE ALLOWANCE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage l� Rate Category Extemal Cross Reference 0000180T78014 Estimated Cost S 3.778 30 Transfer to Work Order Quote Navigate to Work Order 0 Quote Date Retain Material Request n CU Category Cost Class IPCO Design Task Type - Crew Type Crew Size 5 Work Hours 8 00 Trip Time 0.5 Resource PERS - TRAVELCE Starting Point 0001 Related Design Version Type Rule H 2O26 Update to Charges and Credits Page 15 of 26 Three Phase Allowance: Company Vehicles - $ 548.74 Labor Cost - 2,213.01 Material Cost - Wedge stirrup hot tap (3) 159.26 Switch arm 236.89 Switch (3) 527.58 Transformer mount 646.46 15 kVA transformer (3) 4,214.87 Transformer bussing 114.90 Service wire - 125 feet 219.66 Ground rod 32.70 Neutral wedge connector 7.38 $ 6,159.70 Total Materials $ 6,159.70 Total $ 8,921.45 Proposed Update - $ 8,921.00 Design Version 0000180778 015 Status PLAN 12/012025 Description THREE PHASE ALLOWANCE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage lv/ Rate Category External Cross Reference 0000180778015 Estimated Cost $8,921.45 Transfer to Work Order Quote Navigate to Work Order 0 Quote Date Retain Material Request I- CU Category Cost Class IPCO Design Task Type Crew Type Crew Size 5 Work Hours 8.00 Trip Time 0.5 Resource PERS TRAVELCE Starting Point 0001 Related Design Version Type Rule H 2O26 Update to Charges and Credits Page 16 of 26 Rule H: Section 4.b.i. Three Phase Service Attachment Charges Three Phase Underground Service Attachment Charge — Base Charge From Underground: Company Vehicles - $ 20.14 Labor Cost - $ 62.38 Material Cost - Cable tag & tie $ 2.91 Total $ 85.43 Proposed Update - $ 85.00 Design Version 000018OT78 016 Status PLAN 12/01/2025 Description THREE PHASE BASE CHARGE UG SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage Y� Rate Category External Cross Reference 0000180T78016 Estimated Cost S 85 43 Transfer to Work Order Quote Navigate to Work Order Quote Date Retain Material Request 0 CU Category Cost Class IPCO Design Task Type - Crew Type Crew Size 2 Work Hours 8.00 Trip Time Resource PERS - TRAVELCE Starting Point D001 Related Design Version Type Rule H 2O26 Update to Charges and Credits Page 17 of 26 Three Phase Underground Service Attachment Charge — Base Charge From Overhead 2" Riser: Company Vehicles - $ 101.34 Labor Cost - 321.24 2" PVC conduit, 2" fiberglass conduit 35 feet of 1/0 quadraplex cable for service nuts, bolts, brackets and washers Material Cost - 689.06 Total $ 1,111.64 Proposed Update - $ 1,112.00 Design Version 0000180778 017 Status PLAN 12/012025 Description THREE PHASE 2-POLE RISER 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage nj Rate Category External Cross Reference 0000180778017 Estimated Cost $1,111.64 Transfer to Work Order Quote Navigate to Work Order 0 Quote Date Retain Material Request 0 CU Category Cost Class IPCO Design Task Type Crew Type Crew Size 2 Work Hours 8.00 Trip Time Resource PERS TRAVELCE Starting Point 0001 Related Design Version Type Rule H 2O26 Update to Charges and Credits Page 18 of 26 Three Phase Underground Service Attachment Charge — Base Charge From Overhead 3" Riser Company Vehicles - $ 118.78 Labor Cost - 375.30 3" PVC conduit, 3" fiberglass conduit 35 feet of 4/0 quadraplex cable for service nuts, bolts, brackets and washers Material Cost - 900.90 Total $ 1,394.98 Proposed Update - $ 1,395.00 Design Version 0000180778 018 status PLAN 12/012025 Description THREE PHASE 37 POLE RISER 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage %/ Rate Category External Cross Reference 0000180778018 Estimated Cost S 1.39498 Transfer to Work Order Quote Navigate to Work Order Quote Date .... Retain Material Request — CU Category Cost Class IPCO Design Task Type - Crew Type Crew Size 2 Work Hours 8.00 Trip Time Resource PERS - TRAVELCE Starting Point 0001 Related Design Version Type Rule H 2O26 Update to Charges and Credits Page 19 of 26 Three Phase Underground Service Attachment Charge — Base Charge From Overhead 4" Riser Company Vehicles - $ 143.60 Labor Cost - 459.51 4" PVC conduit, 3" fiberglass conduit 35 feet of 350 quadraplex cable for service nuts, bolts, brackets and washers Material Cost - 1,198.44 Total $ 1,801.55 Proposed Update - $ 1,802.00 Design Version 0000180778 019 Status PLAN 12/012025 Description THREE PHASE 4-POLE RISER 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage Rate Category External Cross Reference 0000180778019 Estimated Cost $1,801.55 Transfer to Work Order Quote Navigate to Work Order 0 Quote Date Retain Material Request CU Category Cost Class IPCO Design Task Type - Crew Type Crew Size , Work Hours 900 Trip Time Resource PERS TRAVELCE Starting Point 0001 Related Design Version Type Rule H 2O26 Update to Charges and Credits Page 20 of 26 Three Phase Underground Service Attachment Charge — Distance Charge Company Installed, 100 feet of 1/0 underground cable: (5 person crew& 0.5 hours of travel time) Company Vehicles - $ 181.18 Labor Cost - 774.49 Service trench & backfill 30" depth (100 feet) Service cable 1/0 (100 feet) 2" conduit (100 feet) 2" conduit 90 degree bend Material Cost - 363.50 Trench Cost - 559.19 Sub Total $ 1,878.36 Minus the cost of a 100 foot#2 triplex overhead service $ (282.84) Total $ 1,595.52 Proposed Update - $ 15.96 /ft Design Version 0000180778 020 Status PLAN 12 O12025 Description IPCO TRENCH THREE PHASE 110 SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage NA Rate Category External Cross Reference 000011180778020 Estimated Cost $1,878.36 Transfer to Work Order Quote Navigate to Work Order Quote Date Retain Material Request CU Category Cost Class IPCO� Design Task Type Crew Type Crew Size 5 Work Hours S 00 Trip Time 0.5 Resource PERS TRAVELCE Starting Point 0001 Related Design Version Type Overhead service credit used in all underground service attachment charges 100 Feet of#2 Triplex Company Vehicles - $ 33.56 Labor Cost - 155.94 Minus Travel (51.98) Material Cost - 145.32 Total $ 282.84 Rule H 2O26 Update to Charges and Credits Page 21 of 26 Three Phase Underground Service Attachment Charge — Distance Charge Company Installed, 100 feet of 4/0 underground cable: (5 person crew& 0.5 hours of travel time) Company Vehicles - $ 181.18 Labor Cost - 774.49 Service trench & backfill 30" depth (100 feet) Service cable 4/0 (100 feet) 3" conduit (100 feet) 3" conduit 90 degree bend Material Cost - 669.83 Trench Cost - 559.19 Sub Total $ 2,184.69 Minus the cost of a 100 foot #2 triplex overhead service $ (282.84) Total $ 1,901.85 Proposed Update - $ 19.02 /ft Design Version 0000180778 021 Status PLAN 12/012025 Description IPCO TRENCH THREE PHASE 410 SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage 0 Rate Category Extemal Cross Reference 0000180778021 Estimated Cost S 2.184-69 Transfer to Work Order Quote Navigate to Work Order 0 Quote Date ... Retain Material Request CU Category Cost Class IPCO Design Task Type - Crew Type Crew Size 5 Work Hours 8 00 Trip Time 0.5 Resource PERS TR,=VELCE Starting Point 0001 Related Design Version + Type Rule H 2O26 Update to Charges and Credits Page 22 of 26 Three Phase Underground Service Attachment Charge — Distance Charge Company Installed, 100 feet of 350 underground cable: (5 person crew& 0.5 hours of travel time) Company Vehicles - $ 221.44 Labor Cost - 938.23 Service trench & backfill 30" depth (100 feet) Service cable 350 (100 feet) 4" conduit (100 feet) 4" conduit 90 degree bend Material Cost - 1,036.37 Trench Cost - 559.19 Sub Total $ 2,755.23 Minus the cost of a 100 foot #2 triplex overhead service $ (282.84) Total $ 2,472.39 Proposed Update - $ 24.72 /ft Design Version 0000180778 022 Status PLAN 1210112025 Description IPCO TRENCH THREE PHASE 350 SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage .*' Rate Category Extemal Cross Reference 0000180778022 Estimated Cost S 2.7SS 23 Transfer to Work Order Quote Navigate to Work Order V/ Quote Date j j Retain Material Request — CU Category Cost Class IP�--O Design Task Type Crew Type Crew Size S Work Hours 8.00 Trip Time 0 5 71 Resource PERS TRAVELCE Starting Point 001,11 Related Design Version/ Type Rule H 2O26 Update to Charges and Credits Page 23 of 26 Three Phase Underground Service Attachment Charge — Distance Charge Customer provided trench & conduit, 100 feet of 1/0 underground cable: (2 person crew&0.5 hours of travel time) Company Vehicles - $ 134.20 Labor Cost - $ 493.80 Material Cost - Service cable 1/0 (100 feet) $ 202.42 Sub Total $ 830.42 Minus the cost of a 100 foot #2 triplex overhead service $ (282.84) Total $ 547.58 Proposed Update - $ 5.48 /ft Design Version 0000180778 023 Status PLAN 1 2/0 112 02 5 Description CUSTOMER TRENCH THREE PHASE VO SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage 0 Rate Category External Cross Reference 0000180778023 Estimated Cost S 830 42 Transfer to Work Order Quote Navigate to Work Order ./ Quote Date Retain Material Request CU Category Cost Class IPCO - Design Task Type Crew Type - Crew Size 2 Work Hours 8.00 Trip Time 0.5 Resource PERS - TRAVELCE Starting Point 0001 Related Design Version? Type Rule H 2O26 Update to Charges and Credits Page 24 of 26 Three Phase Underground Service Attachment Charge — Distance Charge Customer provided trench & conduit, 100 feet of 4/0 underground cable: (2 person crew&0.5 hours of travel time) Company Vehicles - $ 134.20 Labor Cost - $ 493.80 Material Cost - Service cable 4/0 (100 feet) $ 325.02 Sub Total $ 953.02 Minus the cost of a 100 foot #2 triplex overhead service $ (282.84) Total $ 670.18 Proposed Update - $ 6.70 /ft Design Version 0000180778 024 Status PLAN 1 210 1/2 02 5 Description CUSTOMER TRENCH THREE PHASE 4/0 SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage J Rate Category Extemal Cross Reference 0000180778024 Estimated Cost S 953.02 Transfer to Work Order Quote Navigate to Work Order -./ Quote Date Retain Material Request CU Category Cost Class IPCO Design Task Type Crew Type - Crew Size _' Work Hours 8.00 Trip Time 0.5 Resource PERS - TRAVELCE Starting Point 0001 Related Design Version± Type Rule H 2O26 Update to Charges and Credits Page 25 of 26 Three Phase Underground Service Attachment Charge — Distance Charge Customer provided trench & conduit, 100 feet of 350 underground cable: (2 person crew&0.5 hours of travel time) Company Vehicles - $ 167.76 Labor Cost - $ 740.71 Material Cost - Service cable 350 (100 feet) $ 543.60 Sub Total $ 1,452.07 Minus the cost of a 100 foot#2 triplex overhead service $ (282.84) Total $ 1,169.23 Proposed Update - $ 11.69 /ft Design Version 0000180778 025 Status PLAN 12/012025 Description CUSTOMER TRENCH THREE PHASE 350 SERVICE 2026 Designer JDM1724 Service Type Billing Template ST RULEHPUC Salvage 0 Rate Category Extemal Cross Reference 000018OT78025 Estimated Cost $ 1.452-07 Transfer to Work Order Quote Navigate to Work Order Quote Date Retain Material Request 0 CU Category Cost Class IPCO Design Task Type Crew Type Crew Size - Work Hours 8.00 Trip Time 0 5 Resource PERS TRAVELCE Starting Point 0001 Related Design Version Type Rule H 2O26 Update to Charges and Credits Page 26 of 26 Idaho Power Company Third Revised Sheet No. H-4 Cancels I.P.U.C. No. 30, Tariff No. 101 Second Revised Sheet No. H-4 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 1. Definitions (Continued) Unusual Conditions are construction conditions not normally encountered, but which the Company may encounter during construction which impose additional, project-specific costs. These conditions may include, but are not limited to: frost, landscape replacement, road compaction, pavement replacement, chip-sealing, rock digging/trenching, boring, nonstandard facilities or construction practices, and other than available voltage requirements. Costs associated with unusual conditions are separately stated and are subject to refund if not encountered. If unusual conditions are not encountered, the Company will issue the appropriate refund within 30 days of completion of the project's reconciliation of costs. Upgrade is a request by a customer to increase capacity and/or size of Company-owned distribution facilities. Upgrades are eligible for Vested Interest Refunds. Vested Interest is the right to a refund that an Applicant or Additional Applicant holds in a specific section of distribution facilities when Additional Applicants attach to that section of distribution facilities. Vested Interest Charge is an amount collected from an Additional Applicant for refund to a Vested Interest Holder. Vested Interest Holder is an entity that has paid a refundable Line Installation Charge to the Company for a Line Installation. A Vested Interest Holder may also be an entity that has paid a refundable charge to the Company under the provisions of a prior rule or schedule. Vested Interest Refund is a refund payment to an existing Vested Interest Holder resulting from a Vested Interest Charge to an Additional Applicant. Vested Interest Portion is that part of the Company's distribution system in which a Vested Interest is held. Work Order Cost is a cost estimate performed by the Company for a specific request for service by an Applicant or Additional Applicant. The Work Order Cost will include general overheads of 9.43 percent. IDAHO Issued by IDAHO POWER COMPANY Issued — December 31, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs Effective — March 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 25-03 Idaho Power Company Fourth Revised Sheet No. H-7 Cancels I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. H-7 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 4. Service Attachment Charges a. Overhead Service Attachment Charge. If an overhead Service Attachment is required, the Applicant or Additional Applicant will pay a non-refundable Service Attachment Charge equal to the Work Order Cost less applicable Allowances identified in Section 7. b. Underground Service Attachment Charge. Each Applicant or Additional Applicant will pay a non-refundable Underground Service Attachment Charge for attaching new Terminal Facilities to the Company's distribution system. The Company will determine the location and maximum length of service cable. i. Single Phase 400 Amps or Less and Single Phase Self-Contained Multiple Meter Bases 500 Amps or Less. Underground Service Cable (Base charge plus Distance charge) Base charge from: underground $ 30.00 overhead including 2" riser $1,012.00 overhead including 3" riser $1,284.00 Distance charge (per foot) Company Installed Facilities with: 1/0 underground cable $ 14.87 4/0 underground cable $ 15.81 350 underground cable $ 19.86 Customer Provided Trench & Conduit with: 1/0 underground cable $ 4.39 4/0 underground cable $ 5.33 350 underground cable $ 7.55 ii. Three Phase 400 Amps or Less and Three Phase Self-Contained Multiple Meter Bases 500 Amps or Less. Only applicable when a single run of service cable is required. Underground Service Cable (Base charge plus Distance charge) Base charge from: underground $ 85.00 overhead including 2" riser $ 1,112.00 overhead including 3" riser $ 1,395.00 overhead including 4" riser $ 1,802.00 IDAHO Issued by IDAHO POWER COMPANY Issued — December 31, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs Effective — March 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 25-03 Idaho Power Company Fourth Revised Sheet No. H-8 Cancels I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. H-8 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 4. Service Attachment Charges (Continued) Distance charge (per foot) Company installed Facilities with: 1/0 underground cable $ 15.96 4/0 underground cable $ 19.02 350 underground cable $ 24.72 Customer Provided Trench & Conduit with: 1/0 underground cable $ 5.48 4/0 underground cable $ 6.70 350 underground cable $ 11.69 iii. The Applicant or Additional Applicant will pay a non-refundable Underground Service Attachment Charge equal to the Work Order Cost for all requests for services that are not covered under 4(b)(i) or 4(b)(ii). 5. Vested Interest Charges Additional Applicants connecting to a vested portion of a Line Installation will pay a Vested Interest Charge to be refunded to the Vested Interest Holder. Additional applicants will have two payment options: Option One - An Additional Applicant may choose to pay an amount determined by this equation: Vested Interest Charge = A x B x C where; A = Load Ratio: Additional Applicant's Connected Load divided by the sum of Additional Applicant's Connected Load and Vested Interest Holder's load. B = Distance Ratio: Additional Applicant's distance divided by original distance. C = Vested Interest Holder's unrefunded contribution. Option Two - An Additional Applicant may choose to pay the current Vested Interest, in which case the Additional Applicant will become the Vested Interest Holder and, as such, will become eligible to receive Vested Interest Refunds in accordance with Section 8.a. IDAHO Issued by IDAHO POWER COMPANY Issued — December 31, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs Effective — March 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 25-03 Idaho Power Company Fourth Revised Sheet No. H-9 Cancels I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. H-9 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 5. Vested Interest Charges (Continued) If Option One is selected, the Additional Applicant has no Vested Interest and the previous Vested Interest Holder remains the Vested Interest Holder. The Vested Interest Holder's Vested Interest will be reduced by the newest Additional Applicant's payment. The Vested Interest Charge will not exceed the sum of the Vested Interests in the Line Installation. If an Additional Applicant connects to a portion of a vested Line Installation which was established under a prior rule or schedule, the Vested Interest Charges of the previous rule or schedule apply to the Additional Applicant. 6. Other Charges a. Alteration Charges. If an Applicant or Additional Applicant requests a Relocation, Upgrade, Conversion or removal of Company facilities, the Applicant or Additional Applicant will pay a non-refundable charge equal to the Cost Quote. b. Engineering Charge. Applicants or Additional Applicants will be required to prepay all engineering costs for Line Installations and/or Alterations greater than 16 estimated hours. Estimates equal to or less than 16 hours will be billed to the Applicant or Additional Applicant as part of the construction costs, or after the engineering is completed in instances where construction is not requested. Engineering charges will be calculated at $101.00 per hour. C. Engineering Charges for Agencies and Taxing Districts of the State of Idaho. Under the authority of Idaho Code § 67-2302, an agency or taxing district of the State of Idaho may invoke its right to decline to pay engineering charges until the engineering services have been performed and billed to the agency or taxing district. Any state agency or taxing district that claims it falls within the provisions of Idaho Code § 67-2302 must notify Idaho Power of such claim at the time Idaho Power requests prepayment of the engineering charges. Idaho Power may require that the state agency or taxing district's claim be in writing. If the state agency or taxing district that has invoked the provisions of Idaho Code § 67-2302 does not pay the engineering charges within the 60-day period as provided in that statute, all the provisions of that statute will apply. d. Joint Trench Charge. Applicants, Additional Applicants, and subdividers will pay the Company for trench and backfill costs included in the Cost Quote. In the event the Company is able to defray any of the trench and backfill costs by sharing a trench with other utilities, the cost reduction will be included in the Cost Quote. e. Rights-of-Way and Easement Charge. Applicants or Additional Applicants will be responsible for any costs associated with the acquisition of rights-of-way or easements. IDAHO Issued by IDAHO POWER COMPANY Issued — December 31, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs Effective — March 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 25-03 Idaho Power Company Fourth Revised Sheet No. H-10 Cancels I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. H-10 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 6. Other Charges (Continued) f. Temporary Line Installation Charge. Applicants or Additional Applicants will pay the installation and removal costs of providing Temporary Line Installations. g. Temporary Service Attachment Charge. Applicants or Additional Applicants will pay for Temporary Service Attachments as follows: i. Underground - $79.00 The customer-provided meter post must be set within two linear feet of the Company's existing transformer or junction box. ii. Overhead - $335.00 The customer-provided meter pole shall be set in a location that does not require more than 100 feet of#2 aluminum service conductor that can be readily attached to the permanent location by merely relocating it. The electrical facilities provided by the customer on the meter pole shall be properly grounded, electrically safe, meet all clearance requirements, and ready for connection to Company facilities. The customer shall obtain all permits required by the applicable state, county, or municipal governments and will provide copies or verification to the Company as required. The above conditions must be satisfied before the service will be attached. h. Temporary Service (Overhead or Underground), Overhead Permanent, and Customer Provided Trench Inspection Return Trip Charge. A Return Trip Charge of $79.00 will be assessed each time Company personnel are dispatched to the job site, but are unable to connect the service. The charge will be billed after the conditions have been satisfied and the connection has been made. i. Unusual Conditions Charge. Applicants, Additional Applicants, and subdividers will pay the Company the additional costs associated with any Unusual Conditions included in the Cost Quote. This payment, or portion thereof, will be refunded to the extent that the Unusual Conditions are not encountered. IDAHO Issued by IDAHO POWER COMPANY Issued — December 31, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs Effective — March 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 25-03 Idaho Power Company Fourth Revised Sheet No. H-11 Cancels I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. H-11 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 6. Other Charges (Continued) In the event that the estimate of the Unusual Conditions included in the Cost Quote is equal to or greater than $10,000, the Applicant, Additional Applicant or subdivider may either pay for the Unusual Conditions or, at the option of the Company, may furnish an Irrevocable Letter of Credit drawn on a local bank or local branch office issued in the name of Idaho Power Company for the amount of the Unusual Conditions. Upon completion of that portion of the project which included an Unusual Conditions estimate, Idaho Power Company will bill the Applicant, Additional Applicant or subdivider for the amount of Unusual Conditions encountered up to the amount established in the Irrevocable Letter of Credit. The Applicant, Additional Applicant or subdivider will have 15 days from the issuance of the Unusual Conditions billing to make payment. If the Applicant, Additional Applicant or subdivider fails to pay the Unusual Conditions bill within 15 days, Idaho Power will request payment from the bank. j. Underground Service Return Trip Charge. When a customer agrees to supply the trench, backfill, conduit, and compaction for an underground service, an Underground Service Return Trip Charge of$131.00 will be assessed each time the Company's installation crew is dispatched to the job site at the customer's request, but is unable to complete the cable installation and energize the service due to the Company's required specifications not being met. 7. Line Installation, Shared Terminal Facilities and Service Attachment Allowances The Company will contribute an Allowance toward the cost of Terminal Facilities associated with an additional Line Installation and/or Service Attachment. If a Customer increases their consumptive load and is responsible for upgrading Shared Terminal Facilities, such Customer will receive an Allowance toward the cost of the upgraded Shared Terminal Facilities. Allowances are based on the cost of providing and installing Standard Terminal Facilities for single phase and three phase services. a. Allowances for Overhead and Underground Line Installations, Shared Terminal Facilities and Overhead Service Attachments Class of Service Maximum Allowance per Service Residential: Schedules 1, 3, 5, 6 $3,778.00 Non-residence $ 0.00 Non-residential: Schedules 7, 8, 9, 24 Single Phase $3,778.00 Three Phase $8,921.00 IDAHO Issued by IDAHO POWER COMPANY Issued — December 31, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs Effective — March 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 25-03 Idaho Power Company Second Revised Sheet No H-12 Cancels I.P.U.C. No. 30, Tariff No. 101 First Revised Sheet No. H-12 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 7. Line Installation, Shared Terminal Facilities and Service Attachment Allowances (Continued) Large Power Service Schedule 19 Case-By-Case b. Allowances for Subdivisions and Multiple Occupancy Projects Developers of Subdivisions and Multiple Occupancy Projects will receive a $3,778.00 Allowance for each single phase transformer installed within a development and a $8,921.00 Allowance for each three phase transformer installed within a development. Subdividers will be eligible to receive Allowances for Terminal Facilities installed inside residential and non-residential subdivisions. 8. Refunds a. Vested Interest Refunds.Vested Interest Refunds will be paid by the Company and funded by the Additional Applicant's Vested Interest Charge as calculated in accordance with Section 5. The initial Applicant will be eligible to receive refunds up to 80 percent of their original construction cost. Additional Applicants that become Vested Interest Holders will be eligible to receive refunds up to their total contribution less 20 percent of the original construction cost. A Vested Interest Holder and the Company may agree to waive the Vested Interest payment requirements of Additional Applicants with loads less than an agreed upon level. Waived Additional Applicants will not be considered Additional Applicants for purposes of Section 8.a.i. (1) below. i. Vested Interest Refund Limitations (1). Vested Interest Refunds will be funded by no more than 4 Additional Applicants during the 5-year period following the completion date of the Line Installation for the initial Applicant. (2). In no circumstance will refunds exceed 100 percent of the refundable portion of any party's cash payment to the Company. b. Subdivision Refunds. i. Applicants will be eligible for Vested Interest Refunds for facilities installed inside Subdivisions if the construction was NOT part of the initial Line Installation. Customers requesting additional Line Installations within a Subdivision will be considered new Applicants and become eligible for Vested Interest Refunds. IDAHO Issued by IDAHO POWER COMPANY Issued — December 31, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs Effective — March 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 25-03 Idaho Power Company SeGGRd Third Revised Sheet No. H-4 Cancels I.P.U.C. No. 30, Tariff No. 101 €#st-Second Revised Sheet No. H-4 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 1. Definitions (Continued) Unusual Conditions are construction conditions not normally encountered, but which the Company may encounter during construction which impose additional, project-specific costs. These conditions may include, but are not limited to: frost, landscape replacement, road compaction, pavement replacement, chip-sealing, rock digging/trenching, boring, nonstandard facilities or construction practices, and other than available voltage requirements. Costs associated with unusual conditions are separately stated and are subject to refund if not encountered. If unusual conditions are not encountered, the Company will issue the appropriate refund within 30 days of completion of the project's reconciliation of costs. Upgrade is a request by a customer to increase capacity and/or size of Company-owned distribution facilities. Upgrades are eligible for Vested Interest Refunds. Vested Interest is the right to a refund that an Applicant or Additional Applicant holds in a specific section of distribution facilities when Additional Applicants attach to that section of distribution facilities. Vested Interest Charge is an amount collected from an Additional Applicant for refund to a Vested Interest Holder. Vested Interest Holder is an entity that has paid a refundable Line Installation Charge to the Company for a Line Installation. A Vested Interest Holder may also be an entity that has paid a refundable charge to the Company under the provisions of a prior rule or schedule. Vested Interest Refund is a refund payment to an existing Vested Interest Holder resulting from a Vested Interest Charge to an Additional Applicant. Vested Interest Portion is that part of the Company's distribution system in which a Vested Interest is held. Work Order Cost is a cost estimate performed by the Company for a specific request for service by an Applicant or Additional Applicant. The Work Order Cost will include general overheads of 9.423 percent. IDAHO Issued by IDAHO POWER COMPANY Issued — DeGernber 20 202 December 31, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs Effective— March 15, 202-56 1221 West Idaho Street, Boise, Idaho Advice No. 24-0525-03 Idaho Power Company Third Fourth Revised Sheet No. H-7 Cancels I.P.U.C. No. 30, Tariff No. 101 SeGend-Third Revised Sheet No. H-7 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 4. Service Attachment Charqes a. Overhead Service Attachment Charge. If an overhead Service Attachment is required, the Applicant or Additional Applicant will pay a non-refundable Service Attachment Charge equal to the Work Order Cost less applicable Allowances identified in Section 7. b. Underground Service Attachment Charge. Each Applicant or Additional Applicant will pay a non-refundable Underground Service Attachment Charge for attaching new Terminal Facilities to the Company's distribution system. The Company will determine the location and maximum length of service cable. i. Single Phase 400 Amps or Less and Single Phase Self-Contained Multiple Meter Bases 500 Amps or Less. Underground Service Cable (Base charge plus Distance charge) Base charge from: underground $ 28.0030.00 overhead including 2" riser $ 991,001,012.00 overhead including 3" riser $1,�01,284.00 Distance charge (per foot) Company Installed Facilities with: 1/0 underground cable $ 14.9714.87 4/0 underground cable $ 45.9815.81 350 underground cable $ 20.3019.86 Customer Provided Trench & Conduit with: 1/0 underground cable $ 4444.39 4/0 underground cable $ 5-425.33 350 underground cable $ 7437.55 ii. Three Phase 400 Amps or Less and Three Phase Self-Contained Multiple Meter Bases 500 Amps or Less. Only applicable when a single run of service cable is required. Underground Service Cable (Base charge plus Distance charge) Base charge from: underground $ 80.0085.00 overhead including 2" riser $ 1, _- 001 112.00 overhead including 3" riser $ 1,� 001,395.00 overhead including 4" riser $ 1,644,001,802.00 IDAHO Issued by IDAHO POWER COMPANY Issued per Order No. December 31, 2025-Timothy E. Tatum, Vice President, Regulatory Affairs Effective-_january , March 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 25-03 Idaho Power Company Third Fourth Revised Sheet No. H-8 Cancels I.P.U.C. No. 30, Tariff No. 101 d-Third Revised Sheet No. H-8 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 4. Service Attachment Charges (Continued) Distance charge (per foot) Company installed Facilities with: 1/0 underground cable $ 45.7715.96 4/0 underground cable $ 19.1319.02 350 underground cable $ 244724.72 Customer Provided Trench & Conduit with: 1/0 underground cable $ 5445.48 4/0 underground cable $ 6-.276.70 350 underground cable $ 10.7911.69 iii. The Applicant or Additional Applicant will pay a non-refundable Underground Service Attachment Charge equal to the Work Order Cost for all requests for services that are not covered under 4(b)(i) or 4(b)(ii). 5. Vested Interest Charges Additional Applicants connecting to a vested portion of a Line Installation will pay a Vested Interest Charge to be refunded to the Vested Interest Holder. Additional applicants will have two payment options: Option One - An Additional Applicant may choose to pay an amount determined by this equation: Vested Interest Charge = A x B x C where; A = Load Ratio: Additional Applicant's Connected Load divided by the sum of Additional Applicant's Connected Load and Vested Interest Holder's load. B = Distance Ratio: Additional Applicant's distance divided by original distance. C = Vested Interest Holder's unrefunded contribution. Option Two - An Additional Applicant may choose to pay the current Vested Interest, in which case the Additional Applicant will become the Vested Interest Holder and, as such, will become eligible to receive Vested Interest Refunds in accordance with Section 8.a. IDAHO Issued by IDAHO POWER COMPANY Issued_ ^^r Qrdnr "'^ 36892 December 31, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs Effective— waFy 1, 2026March 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 25-03 Idaho Power Company Third Fourth Revised Sheet No. H-9 Cancels I.P.U.C. No. 30, Tariff No. 101 d-Third Revised Sheet No. H-9 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 5. Vested Interest Charges (Continued) If Option One is selected, the Additional Applicant has no Vested Interest and the previous Vested Interest Holder remains the Vested Interest Holder. The Vested Interest Holder's Vested Interest will be reduced by the newest Additional Applicant's payment. The Vested Interest Charge will not exceed the sum of the Vested Interests in the Line Installation. If an Additional Applicant connects to a portion of a vested Line Installation which was established under a prior rule or schedule, the Vested Interest Charges of the previous rule or schedule apply to the Additional Applicant. 6. Other Charges a. Alteration Charges. If an Applicant or Additional Applicant requests a Relocation, Upgrade, Conversion or removal of Company facilities, the Applicant or Additional Applicant will pay a non-refundable charge equal to the Cost Quote. b. Engineering Charge. Applicants or Additional Applicants will be required to prepay all engineering costs for Line Installations and/or Alterations greater than 16 estimated hours. Estimates equal to or less than 16 hours will be billed to the Applicant or Additional Applicant as part of the construction costs, or after the engineering is completed in instances where construction is not requested. Engineering charges will be calculated at $97.98101.00 per hour. C. Engineering Charges for Agencies and Taxing Districts of the State of Idaho. Under the authority of Idaho Code § 67-2302, an agency or taxing district of the State of Idaho may invoke its right to decline to pay engineering charges until the engineering services have been performed and billed to the agency or taxing district. Any state agency or taxing district that claims it falls within the provisions of Idaho Code § 67-2302 must notify Idaho Power of such claim at the time Idaho Power requests prepayment of the engineering charges. Idaho Power may require that the state agency or taxing district's claim be in writing. If the state agency or taxing district that has invoked the provisions of Idaho Code § 67-2302 does not pay the engineering charges within the 60-day period as provided in that statute, all the provisions of that statute will apply. d. Joint Trench Charge. Applicants, Additional Applicants, and subdividers will pay the Company for trench and backfill costs included in the Cost Quote. In the event the Company is able to defray any of the trench and backfill costs by sharing a trench with other utilities, the cost reduction will be included in the Cost Quote. e. Rights-of-Way and Easement Charge. Applicants or Additional Applicants will be responsible for any costs associated with the acquisition of rights-of-way or easements. IDAHO Issued by IDAHO POWER COMPANY Issued per QFdeF N9 '2G 892 December 31, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs Effective—_ jaRyary 1, `' 26March 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 25-03 Idaho Power Company Third Fourth Revised Sheet No. H-10 Cancels I.P.U.C. No. 30, Tariff No. 101d-Third Revised Sheet No. H-10 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 6. Other Charges (Continued) f. Temporary Line Installation Charge. Applicants or Additional Applicants will pay the installation and removal costs of providing Temporary Line Installations. g. Temporary Service Attachment Charge. Applicants or Additional Applicants will pay for Temporary Service Attachments as follows: i. Underground - $76.0079.00 The customer-provided meter post must be set within two linear feet of the Company's existing transformer or junction box. ii. Overhead - $330.00335.00 The customer-provided meter pole shall be set in a location that does not require more than 100 feet of#2 aluminum service conductor that can be readily attached to the permanent location by merely relocating it. The electrical facilities provided by the customer on the meter pole shall be properly grounded, electrically safe, meet all clearance requirements, and ready for connection to Company facilities. The customer shall obtain all permits required by the applicable state, county, or municipal governments and will provide copies or verification to the Company as required. The above conditions must be satisfied before the service will be attached. h. Temporary Service (Overhead or Underground), Overhead Permanent, and Customer Provided Trench Inspection Return Trip Charge. A Return Trip Charge of$7-6-.WZ9.00 will be assessed each time Company personnel are dispatched to the job site, but are unable to connect the service. The charge will be billed after the conditions have been satisfied and the connection has been made. i. Unusual Conditions Charge. Applicants, Additional Applicants, and subdividers will pay the Company the additional costs associated with any Unusual Conditions included in the Cost Quote. This payment, or portion thereof, will be refunded to the extent that the Unusual Conditions are not encountered. IDAHO Issued by IDAHO POWER COMPANY Issued per QFdeF N36892— December 31, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs Effective—_ jaRyary , `' `26March 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 25-03 Idaho Power Company Third Fourth Revised Sheet No. H-11 Cancels I.P.U.C. No. 30, Tariff No. 101d-Third Revised Sheet No. H-11 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 6. Other Charges (Continued) In the event that the estimate of the Unusual Conditions included in the Cost Quote is equal to or greater than $10,000, the Applicant, Additional Applicant or subdivider may either pay for the Unusual Conditions or, at the option of the Company, may furnish an Irrevocable Letter of Credit drawn on a local bank or local branch office issued in the name of Idaho Power Company for the amount of the Unusual Conditions. Upon completion of that portion of the project which included an Unusual Conditions estimate, Idaho Power Company will bill the Applicant, Additional Applicant or subdivider for the amount of Unusual Conditions encountered up to the amount established in the Irrevocable Letter of Credit. The Applicant, Additional Applicant or subdivider will have 15 days from the issuance of the Unusual Conditions billing to make payment. If the Applicant, Additional Applicant or subdivider fails to pay the Unusual Conditions bill within 15 days, Idaho Power will request payment from the bank. j. Underground Service Return Trip Charge. When a customer agrees to supply the trench, backfill, conduit, and compaction for an underground service, an Underground Service Return Trip Charge of $126.00131.00 will be assessed each time the Company's installation crew is dispatched to the job site at the customer's request, but is unable to complete the cable installation and energize the service due to the Company's required specifications not being met. 7. Line Installation, Shared Terminal Facilities and Service Attachment Allowances The Company will contribute an Allowance toward the cost of Terminal Facilities associated with an additional Line Installation and/or Service Attachment. If a Customer increases their consumptive load and is responsible for upgrading Shared Terminal Facilities, such Customer will receive an Allowance toward the cost of the upgraded Shared Terminal Facilities. Allowances are based on the cost of providing and installing Standard Terminal Facilities for single phase and three phase services. a. Allowances for Overhead and Underground Line Installations, Shared Terminal Facilities and Overhead Service Attachments Class of Service Maximum Allowance per Service Residential: Schedules 1, 3, 5, 6 $4,'�03,778.00 Non-residence $ 0.00 Non-residential: Schedules 7, 8, 9, 24 Single Phase $4,'�03,778.00 Three Phase $8,707.908,921.00 IDAHO Issued by IDAHO POWER COMPANY Issued_ per Order "�6892—. December 31, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs Effective—_ jaRyary 1, `' `26March 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 25-03 Idaho Power Company Forst Second Revised Sheet No H-12 Cancels I.P.U.C. No. 30, Tariff No. 101 gal-First Revised Sheet No. H-12 RULE H NEW SERVICE ATTACHMENTS AND DISTRIBUTION LINE INSTALLATIONS OR ALTERATIONS (Continued) 7. Line Installation, Shared Terminal Facilities and Service Attachment Allowances (Continued) Large Power Service Schedule 19 Case-By-Case b. Allowances for Subdivisions and Multiple Occupancy Projects Developers of Subdivisions and Multiple Occupancy Projects will receive a $4,`'�03,778.00 Allowance for each single=phase transformer installed within a development and a $8,707.998,9 11.00 Allowance for each three phase transformer installed within a development. Subdividers will be eligible to receive Allowances for Terminal Facilities installed inside residential and non-residential subdivisions. 8. Refunds a. Vested Interest Refunds.Vested Interest Refunds will be paid by the Company and funded by the Additional Applicant's Vested Interest Charge as calculated in accordance with Section 5. The initial Applicant will be eligible to receive refunds up to 80 percent of their original construction cost. Additional Applicants that become Vested Interest Holders will be eligible to receive refunds up to their total contribution less 20 percent of the original construction cost. A Vested Interest Holder and the Company may agree to waive the Vested Interest payment requirements of Additional Applicants with loads less than an agreed upon level. Waived Additional Applicants will not be considered Additional Applicants for purposes of Section 8.a.i. (1) below. i. Vested Interest Refund Limitations (1). Vested Interest Refunds will be funded by no more than 4 Additional Applicants during the 5-year period following the completion date of the Line Installation for the initial Applicant. (2). In no circumstance will refunds exceed 100 percent of the refundable portion of any party's cash payment to the Company. b. Subdivision Refunds. i. Applicants will be eligible for Vested Interest Refunds for facilities installed inside Subdivisions if the construction was NOT part of the initial Line Installation. Customers requesting additional Line Installations within a Subdivision will be considered new Applicants and become eligible for Vested Interest Refunds. IDAHO Issued by IDAHO POWER COMPANY Issued per QFdeF N9 '2G 892 December 31, 2025 Timothy E. Tatum, Vice President, Regulatory Affairs Effective—_ jaRyary 1, `' 26March 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 25-03