20260204Final Approved Tariffs.pdf

Idaho Power Company Third Revised Sheet No. H-4 IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Cancels February 4,2026 March 15, 2026
I.P.U.C. No. 30, Tariff No. 101 Second Revised Sheet No. H-4 COMMISSION SECRETARY
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 IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Cancels February 4,2026 March 15, 2026
I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. H-7 COMMISSION SECRETARY
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 IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Cancels February 4,2026 March 15, 2026
I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. H-8 COMMISSION SECRETARY
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 IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Cancels February 4,2026 March 15, 2026
I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. H-9 COMMISSION SECRETARY
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 IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Cancels February 4,2026 March 15, 2026
I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. H-10 COMMISSION SECRETARY
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 IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Cancels February 4,2026 March 15, 2026
I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. H-11 COMMISSION SECRETARY
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 IDAHO PUBLIC UTILITIES COMMISSION
Approved Effective
Cancels February 4,2026 March 15, 2026
I.P.U.C. No. 30, Tariff No. 101 First Revised Sheet No. H-12 COMMISSION SECRETARY
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