20260213Final Approved Tariffs.pdf

Idaho Power Company First Revised Sheet No. N - 3
IDAHO HO PUBLIC UTILITIES COMMISSION
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. N - 3 Approved Effective
February 13, 2026 March 15, 2026
Commission Secretary
RULE N
SPECIAL ARRANGEMENTS
FOR SUBSTATION ALLOWANCES AND
TRANSMISSION VESTED INTEREST
(Continued)
Transmission Vested Interest Portion is that part of the Company's transmission system in which
a Transmission Vested Interest is held.
Substation Allowance
If a Schedule 9 or 19 Customer's request for service requires the installation of new or upgraded
transformer capacity in Substation Facilities, the following considerations will be included in the separate
agreement between the Customer and the Company:
The Customer will initially pay for the cost of new or upgraded Substation Facilities
required because of the Customer's request. The Customer will be eligible to receive a one-time
Substation Allowance based upon subsequent sustained usage of capacity by the Customer.
a. Substation Allowance: The maximum possible allowance will be
determined by multiplying the Customer's actual increase in load by$104,806 per MW but
will not exceed the actual cost of the Substation Facilities.
b. Substation Allowance Refunds: The Substation Allowance will be refunded
to the Customer over a five-year period, with annual payments based on the Customer's
Basic Load Capacity at the time of refund. The first refund will be paid one year following
the first month energy is delivered through the new Substation Facilities.
The refunds will occur based on the following adjustment, which will be
added to the Substation Allowance received in the previous year. If there is no
change in load from the previous year, the Substation Allowance for that year is
equal to the Substation Allowance from the previous year:
((Change in load from the previous year as measured in MW)x(Substation Allowance per MW))
Number of Substation Allowance Refunds remaining in five-year period
The Customer's annual refunds will be made in accordance with the
Substation Allowance amount stated in the separate construction agreement
between the Customer and the Company.
Transmission Vested Interest
If a Schedule 9 or 19 Customer's request for service requires the installation of new or upgraded
capacity in Transmission Facilities, and those Transmission Facilities are serving the Customer by a
radial feed, the following considerations will be included in the separate agreement between the
Customer and the Company:
The Customer will initially pay for the cost of new or upgraded Transmission Facilities required
because of the Customer's request. The Customer may be eligible to receive Transmission Vested
Interest Refunds in accordance with Schedule 9 or 19.
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. 25-04