20260313Application.pdf

7N AHO R®
RECEIVED
LISA C. LANCE MARCH 13, 2026
Corporate Counsel IDAHO PUBLIC
Ilance(abidahopower.com UTILITIES COMMISSION
March 13, 2026
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Boulevard
Building 8, Suite 201-A
Boise, Idaho 83714
Re: Case No. IPC-E-26-06
Idaho Power Company's Application for Authority to Implement Fixed Cost
Adjustment("FCA") Rates for Electric Service from June 1, 2026 Through May
31, 2027.
Dear Commission Secretary:
Attached for electronic filing, please find Idaho Power Company's Application in
the above-entitled matter.
In addition, please find attached the Direct Testimony of Connor Allen filed in
support of the Application. A Word version of the testimony will also be sent in a separate
email for the convenience of the Reporter.
If you have any questions about the attached documents, please do not hesitate
to contact me.
Sincerely,
Lisa C. Lance
LCL:sg
Attachments
1221 W. Idaho St(83702)
P.O. Box 70
Boise, ID 83707

LISA C. LANCE (ISB No. 6241)
MEGAN GOICOECHEA ALLEN (ISB No. 7623)
Idaho Power Company
1221 West Idaho Street (83702)
P.O. Box 70
Boise, Idaho 83707
Telephone: [phone]
Facsimile: [phone]
IlanceCcDidahopower.com
mgoicoecheaal lenCo�_idahopower.com
Attorney for Idaho Power Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF IDAHO POWER )
COMPANY'S APPLICATION FOR ) CASE NO. IPC-E-26-06
AUTHORITY TO IMPLEMENT FIXED )
COST ADJUSTMENT ("FCA") RATES ) APPLICATION
FOR ELECTRIC SERVICE FROM JUNE 1, )
2026 THROUGH MAY 31, 2027. )
Idaho Power Company ("Idaho Power" or "Company"), in accordance with Idaho
Code §§ 61-502 and 61-503 and Commission Rule of Procedure' 52, hereby respectfully
makes application to the Idaho Public Utilities Commission ("Commission") for an order
authorizing Idaho Power to implement Fixed Cost Adjustment ("FCA") rates for electric
service from June 1, 2026 through May 31, 2027, and to approve the Company's
corresponding Schedule 54, Fixed Cost Adjustment. With this filing the Company
proposes a $5,117,270 or 0.65 percent, increase for Residential and Small General
Service customers. If the FCA is approved as filed, a typical residential customer using
Hereinafter cited as RP.
APPLICATION - 1

900 kilowatt-hours ("kWh") per month will see an approximate $0.75 increase to their
monthly bill.
In support of this Application, Idaho Power represents as follows:
L BACKGROUND
1. Idaho Power and the Commission have long agreed that promotion of cost-
effective energy efficiency and demand-side management ("DSM") "is an integral part of
least-cost electric service."2 To this end, the Company considers energy efficiency and
demand response to be an important and necessary part of a balanced approach to
meeting system energy needs and endeavors to provide customers with programs and
knowledge through its DSM programs to help them use electricity wisely.
2. In 2025, Idaho Power achieved 153,099 megawatt-hours ("MWh") of
incremental annual energy efficiency savings on a system-wide basis, which exceeded
the economic technical achievable potential included in the 2023 Integrated Resource
Plan ("I RP")for 2025. The 2025 savings represent enough energy to power approximately
14,000 average homes in Idaho Power's service area for one year. These energy savings
are more particularly described in the Demand-Side Management 2025 Annual Report
filed in Case No. IPC-E-26-05. The Company also invests in significant DSM educational
and awareness activities and marketing efforts, which are also described in the DSM
Annual Report, that are likely to result in energy savings experienced by customers but
are not quantified or claimed as part of Idaho Power's annual savings.
3. Unfortunately, traditional rate design that recovers fixed costs through each
kWh sold discourages utilities from reducing their sales volumes through investment in
2 In the Matter of the Investigation of Financial Disincentives to Investment in Energy Efficiency by Idaho
Power Company, Case No. IPC-E-04-15, Order No. 30267, p. 13 (Mar. 12, 2007).
APPLICATION - 2

energy efficiency and DSM. The development of the FCA was driven by a desire to
remove the inherent financial disincentives that exist when the Company invests in DSM
resources.
4. Desiring to encourage investments in cost-effective energy efficiency
despite the impediments, the Commission recognized that "opportunities exist[ed] for
improvements in operating efficiency that would benefit the Company shareholders and
its customers" and opened an investigation in Case No. IPC-E-04-15 to consider options
for a performance-based mechanism that adjusts revenues when annual energy
consumption is either above or below normal.3 The FCA mechanism is the collaborative
result of that case.
5. In Order No. 30267,4 the Commission approved a stipulation for the
implementation of a three-year FCA pilot program applicable to Residential Service
(Schedules 1, 3, 4, and 5) and Small General Service (Schedule 7) customers.
Subsequently, on October 1, 2009, the Company filed an application seeking authority to
convert Schedule 54, the FCA tariff schedule, from a pilot program to an ongoing,
permanent program, asserting that the mechanism had fulfilled the purpose of removing
disincentives to energy efficiency investments undertaken by the Company to the benefit
of its customers.5 At that time, however, the Commission found it was too early to
determine whether the objectives of the FCA were being met and denied Idaho Power's
3 Id., Order No. 29558, p. 1 (Aug. 10, 2004) (citing Order No. 29505, p. 68-69).
4 Id.
5 In the Matter of the Application of Idaho Power Company for Authority to Convert Schedule 54-Fixed
Cost Adjustment—From a Pilot Schedule to an Ongoing, Permanent Schedule, Case No. IPC-E-09-28.
APPLICATION - 3

request as a result. Instead, it extended the pilot program for an additional two-year
period.6
6. During the fifth year of the pilot program, the Company filed another
application seeking authority to convert the FCA to an ongoing, permanent program.'This
time the Commission approved the Company's request to convert the FCA to a
permanent program for the Residential and Small General Service customers, and though
it ultimately directed that the FCA mechanism continue with its then-existing methodology,
it also noted that it would continue to review the FCA to ensure its ongoing effectiveness.$
7. The Commission subsequently opened another docket to re-evaluate the
FCA mechanism, Case No. IPC-E-14-17, ultimately approving a settlement stipulation
that changed the methodology to calculate the level of actual fixed costs recovered used
to determine the FCA.9 The modification to the calculation of the actual level of fixed costs
recovered replaced weather-normalized billed sales with actual billed sales and began
with the determination of the 2015 FCA.
8. In 2021, the Commission approved another modification to the FCA
mechanism that instituted separate and reduced fixed cost tracking and recovery for new
Residential and Small General Service customers added to the Company's system
starting January 1, 2022.10 Through this modification, the authorized level of fixed cost
recovery for new customers excludes generation and transmission-related fixed costs but
6 Id., Order No. 31063, p. 8-9 (Apr. 29, 2010).
In the Matter of the Application of Idaho Power Company for Authority to Convert Schedule 54-Fixed
Cost Adjustment—From a Pilot Schedule to an Ongoing, Permanent Schedule, Case No. IPC-E-11-19.
8 Id., Order No. 32505, p. 9 (Mar. 30, 2012) and Order No. 32731 p. 4-5 (Jan. 31, 2013).
9 In the Matter of the Commission's Inquiry into Idaho Power Company's Fixed Cost Adjustment
Mechanism, Case No. IPC-E-14-17, Order No. 33295, p. 5-6 (May 15, 2015).
10 Idaho Power Company's Application for Modification of the Fixed Cost Adjustment Mechanism, Case
No. IPC-E-21-39, Order No. 35273, p. 4 (Dec. 28, 2021).
APPLICATION -4

continues to include distribution and other customer-related fixed costs. The approved
modification was implemented beginning with the determination of the 2022 FCA deferral
calculation.
9. More recently, various updates were incorporated into the FCA to reflect
Commission-approved changes stemming from the Company's 2023 General Rate Case.
First, "new" customers were reset to be those customers added starting January 1, 2024.
Second, Schedule 6 and Schedule 8 now have a separate determination of use per
customer ("UPC"), fixed cost per customer ("FCC"), and fixed cost per energy ("FCE") for
these customer classes. The third change is the use of UPC and a time-differentiated
FCE applied to residential customers taking service under the optional time-of-use
offering under Schedule 5 or Schedule 6.
10. As more fully set forth below, the 2025 FCA deferral amount, determined in
accordance with the Commission-approved method including the modifications and
updates approved in Case No. IPC-E-23-11, reflects that the Company under-collected
its authorized level of fixed costs, and the Company therefore requests authority to
recover the 2025 FCA deferral balance through its proposed 2026-2027 FCA rates.
II. THE FCA MECHANISM
11. The FCA mechanism enables Idaho Power to separate, or "decouple," its
fixed cost revenues from its volumetric energy sales and provides symmetry through a
surcharge or credit when fixed cost recovery per customer, on an actual billed sales basis,
varies above or below a Commission-established base. In other words, the FCA provides
a "true-up" of the collection of fixed costs per customer to recover the difference between
the level of fixed costs recovered on an actual billed sales basis by the Company through
APPLICATION - 5

rates and the level of fixed costs authorized for recovery in the Company's most recent,
applicable general rate case.
12. The FCA works identically for both the Residential and Small General
Service classes. For each class, the number of customers is multiplied by the fixed cost
per customer rate, which is established as part of determining the Company's authorized
revenue requirement in its most recent general rate case. The product of this calculation
establishes the "authorized fixed cost recovery" amount. This authorized fixed cost
recovery amount is then compared to the amount of fixed costs actually recovered by
Idaho Power. To determine the "actual fixed costs recovered" amount, the Company
multiplies the actual billed sales for each class by the fixed cost per energy rate, as
established in the Company's most recent applicable general rate case. The difference
between these two numbers (the "authorized fixed cost recovery" amount minus the
"actual fixed costs recovered" amount) is the fixed cost adjustment for each class.
13. As a result of Case No. IPC-E-21-39, the FCC and FCE are bifurcated for
new and existing customers, with new customer components labeled as "FCC-Dist" and
"FCE-Dist". For both new and existing customers, the basis for fixed cost tracking is the
same, the Company's most recent, applicable general rate case. Existing customer FCC
and FCE represent fixed costs associated with the Company's generation-, transmission-
, and distribution-related system components, though starting with the 2022 deferral, only
the distribution-related system cost components are tracked for new customers. While
the differences between authorized and actual fixed cost recovery are calculated
independently for existing and new customers in order to determine the total FCA deferral,
the 2025 FCA deferral is ultimately recovered through a single FCA rate applicable to all
APPLICATION - 6

Residential customers, new and existing, and a single FCA rate applicable to all Small
General Service customers.
III. THE 2025 FCA AND PROPOSED 2026-2027 FCA RATE ADJUSTMENT
14. In this filing, the Company is requesting recovery of the 2025 FCA balance
and approval of the corresponding rates. The determination of the FCA deferral balance
and corresponding rates are described in the Direct Testimony of Connor L. Allen ("Allen
Testimony") filed contemporaneously with this Application.
15. As shown on Exhibit No. 4 of the Allen Testimony, the proposed FCA is
$2,125,276.50 for the Residential class and ($99,483.31) for the Small General Service
class, for a total amount of$2,025,793.18, which is greater than the FCA deferral balance
currently collected in customers' rates. Allen Testimony at 15.
16. Accordingly, with this Application, Idaho Power is proposing a rate
adjustment for the Residential and Small General Service classes to allow for the
recovery of the fixed costs that were under-collected through actual billed energy charges
during the year. More specifically, based on the 2025 FCA deferral balance and the
Company's forecasted energy sales for June 1, 2026, through May 31, 2027, the
Company is proposing an annual increase of $5,117,270 or 0.65 percent, from current
billed revenue for the affected customer classes. Allen Testimony at 19 and Exhibit No.
6. This increase equates to a new FCA charge of 0.0330 cents per kWh for the Residential
class and 0.0402 cents per kWh for the Small General Service class. Allen Testimony at
18 and Exhibit No. 5.
APPLICATION - 7

17. Idaho Power requests that the new FCA rates become effective on June 1,
2026, coincident with the Company's annual Power Cost Adjustment, and that the FCA
rates remain in effect until May 31, 2027.
18. The proposed FCA tariff(clean version), Schedule 54, is attached hereto as
Attachment 1 to this Application. The Schedule 54 tariff in legislative format is attached
hereto as Attachment 2.
IV. MODIFIED PROCEDURE
19. Idaho Power believes that a technical hearing is not necessary to consider
the issues presented herein and respectfully requests that this Application be processed
under Modified Procedure; i.e., by written submissions rather than by hearing. RP 201 , et
seq. The Company has, however, contemporaneously filed the Allen Testimony and
stands ready to present its testimony and support the Application if the Commission
determines that a technical hearing is required.
V. COMMUNICATIONS AND SERVICE OF PLEADINGS
20. In conformance with RP 125, this Application will be brought to the attention
of Idaho Power's customers by means of both a press release to media in the Company's
service area and a customer notice distributed in customers' bills, both of which
accompany this filing as Attachment 3. The customer notice will be distributed over the
course of the Company's current billing cycles, with the last notice being sent on or about
April 25, 2026. Idaho Power will also keep its Application, testimony, and exhibits open
for public inspection at its offices throughout the state of Idaho. Idaho Power believes the
above procedures satisfy the Rules of Practice and Procedure of this Commission;
APPLICATION - 8

however, the Company will, in the alternative, bring the Application to the attention of its
affected customers through any other means directed by this Commission.
21. Communications and service of pleadings with reference to this Application
should be sent to the following:
Lisa C. Lance Timothy E. Tatum
Megan Goicoechea Allen Grant T. Anderson
Regulatory Dockets Connor L. Allen
Idaho Power Company Idaho Power Company
1221 West Idaho Street (83702) 1221 West Idaho Street (83702)
P.O. Box 70 P.O. Box 70
Boise, Idaho 83707 Boise, Idaho 83707
Ilance idahopower.com ttatum idahopower.com
mgoicoecheaallen(a-)_idahopower.com ganderson(a-idahopower.com
dockets(a-)-idahopower.com callen(cDidahopower.com
VI. REQUEST FOR RELIEF
22. Idaho Power respectfully requests that the Commission issue an order: (1)
authorizing that this matter be processed by Modified Procedure, and (2) authorizing
Idaho Power to implement Fixed Cost Adjustment rates for electric service from June 1,
2026, through May 31, 2027, of 0.0330 cents per kWh for the Residential classes, and
0.0402 cents per kWh for the Small General Service classes as described above and in
the Allen Testimony and Exhibits. If approved, the 2026-2027 FCA rates will increase
annual billed revenue for the Residential and Small General Service classes by
$5,117,270 or 0.65 percent, effective June 1, 2026.
DATED at Boise, Idaho, this 13t" day of March 2026.
LISA C. LANCE
Attorney for Idaho Power Company
APPLICATION - 9

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-26-06
IDAHO POWER COMPANY
ATTACHMENT 1
PROPOSED TARIFF SCHEDULE 54
(CLEAN)

Idaho Power Company Fifth Revised Sheet No. 54-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 Fourth Revised Sheet No. 54-2
SCHEDULE 54
FIXED COST ADJUSTMENT
(Continued)
FIXED COST PER ENERGY RATE (Continued)
Residential FCE FCE-Dist
Schedules 1 and 3 8.18380 per kWh 2.52550 per kWh
Schedule 5 — Summer On-Peak 23.01840 per kWh 9.48950 per kWh
Schedule 5 — Mid-Peak 11.50940 per kWh 4.74490 per kWh
Schedule 5 — Summer Off-Peak 5.75470 per kWh 2.37240 per kWh
Schedule 5 — Non-Summer On-Peak 9.97800 per kWh 2.41610 per kWh
Schedule 5 — Non-Summer Off-Peak 6.65190 per kWh 1.61070 per kWh
Schedule 6 9.08360 per kWh 3.33720 per kWh
Small General Service FCE FCE-Dist
Schedule 7 6.12330 per kWh 1.54980 per kWh
Schedule 8 7.33300 per kWh 2.41550 per kWh
ALLOWED FIXED COST RECOVERY AMOUNT
The Allowed Fixed Cost Recovery amount is computed by summing 1)the product of the average
number of existing Residential and Small General Service customers multiplied by the appropriate
Residential and Small General Service FCC rate and 2) the product of the average number of new
Residential and Small General Service customers multiplied by the appropriate Residential and Small
General Service FCC-Dist rate.
ACTUAL FIXED COSTS RECOVERED AMOUNT
The Actual Fixed Costs Recovered amount is computed by summing 1) the product of the actual
energy load for existing Residential and Small General Service customers multiplied by the appropriate
Residential and Small General Service FCE rate and 2) the product of the actual energy load for new
Residential and Small General Service customers multiplied by the appropriate Residential and Small
General Service FCE-Dist rate.
FIXED COST ADJUSTMENT
The Fixed Cost Adjustment (FCA) is the difference between the Allowed Fixed Cost Recovery
Amount and the Actual Fixed Costs Recovered Amount divided by the estimated weather-normalized
energy load for the following year for Residential and Small General Service Customers.
The monthly Fixed Cost Adjustment for Residential Service (Schedules 1, 3, 5, and 6) is 0.0330
cents per kWh. The monthly Fixed Cost Adjustment for Small General Service (Schedules 7 and 8) is
0.0402 cents per kWh.
EXPIRATION
The Fixed Cost Adjustment included on this schedule will expire May 31, 2027.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs
Effective—June 1, 2026 1221 West Idaho Street, Boise, Idaho

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-26-06
IDAHO POWER COMPANY
ATTACHMENT 2
PROPOSED TARIFF SCHEDULE 54
(LEGISLATIVE)

Idaho Power Company Fourth Fifth Revised Sheet No. 54-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 Thk-d-Fourth Revised Sheet No. 54-2
SCHEDULE 54
FIXED COST ADJUSTMENT
(Continued)
FIXED COST PER ENERGY RATE (Continued)
Residential FCE FCE-Dist
Schedules 1 and 3 8.18380 per kWh 2.52550 per kWh
Schedule 5 — Summer On-Peak —23.01840 per kWh 9.48950 per kWh
Schedule 5 — Mid-Peak 11.50940 per kWh 4.74490 per kWh
Schedule 5 — Summer Off-Peak 5.75470 per kWh 2.37240 per kWh
Schedule 5 — Non-Summer On-Peak 9.97800 per kWh 2.41610 per kWh
Schedule 5 — Non-Summer Off-Peak 6.65190 per kWh 1.61070 per kWh
Schedule 6 9.08360 per kWh 3.33720 per kWh
Small General Service FCE FCE-Dist
Schedule 7 6.12330 per kWh 1.54980 per kWh
Schedule 8 7.33300 per kWh 2.41550 per kWh
ALLOWED FIXED COST RECOVERY AMOUNT
The Allowed Fixed Cost Recovery amount is computed by summing 1)the product of the average
number of existing Residential and Small General Service customers multiplied by the appropriate
Residential and Small General Service FCC rate and 2) the product of the average number of new
Residential and Small General Service customers multiplied by the appropriate Residential and Small
General Service FCC-Dist rate.
ACTUAL FIXED COSTS RECOVERED AMOUNT
The Actual Fixed Costs Recovered amount is computed by summing 1) the product of the actual
energy load for existing Residential and Small General Service customers multiplied by the appropriate
Residential and Small General Service FCE rate and 2) the product of the actual energy load for new
Residential and Small General Service customers multiplied by the appropriate Residential and Small
General Service FCE-Dist rate.
FIXED COST ADJUSTMENT
The Fixed Cost Adjustment (FCA) is the difference between the Allowed Fixed Cost Recovery
Amount and the Actual Fixed Costs Recovered Amount divided by the estimated weather-normalized
energy load for the following year for Residential and Small General Service Customers.
The monthly Fixed Cost Adjustment for Residential Service (Schedules 1, 3, 5, and 6) is
(0.060-30330)cents per kWh. The monthly Fixed Cost Adjustment for Small General Service (Schedules
7 and 8) is {0.06a-40402) cents per kWh.
EXPIRATION
The Fixed Cost Adjustment included on this schedule will expire May 31, 20267.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 2 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective— daRua 2026June 1, 2026 1221 West Idaho Street, Boise, Idaho

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-26-06
IDAHO POWER COMPANY
ATTACHMENT 3
CUSTOMER NOTICE AND BILL INSERT

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Idaho Power Files Annual Fixed Cost Adjustment
Idaho Power has filed the first of two annual cost adjustments with the Idaho Public Utilities
Commission (IPUC).This year's Fixed Cost Adjustment(FCA) requests an increase of$5.12 million,
or 0.65%, for residential and small general service customers in Idaho.
If the FCA proposal is approved as filed, a typical residential customer using 900 kilowatt-hours per
month would see about a $0.75 increase to their monthly bill beginning June 1. However, the final
proposed impact to customer bills won't be known until a second annual adjustment,the Power Cost
Adjustment(PCA), is filed April 15.
Percentage Change from Current Billed Revenue
Filing Revenue Change Residential Small General Overall Change
(millions) Service Service
FCA $5.12 0.65% 0.65% 0.65%
The FCA adjusts prices up or down based on changes in energy use per customer during the prior
year. It is a true-up mechanism that separates energy sales from revenue to remove financial
disincentives for Idaho Power to invest in demand-side management,which can contribute to a
reduction in energy usage per customer.
In 2025, Idaho Power's energy efficiency programs saved 153,099 megawatt hours — enough energy to
power about 14,000 average-sized homes for a year. Idaho Power values demand-side management,
energy efficiency, and education programs, and the FCA allows the company to provide these programs
to residential and small general service customers without negative financial impacts.
The FCA allows Idaho Power to recover an IPUC-authorized level of fixed costs —for things like
generation plants, powerlines, and substations — per customer. If Idaho Power collects more than the
authorized amount, it refunds the difference through reduced rates. If the company collects less than
the authorized fixed-cost amount, it can collect the difference through increased rates, which is what is
being proposed this year.
Opportunities for Public Review
Idaho Power's filing is subject to public review and approval by the IPUC. Copies of the application are
available to the public at the IPUC offices (11331 W. Chinden Blvd. Building 8, Suite 201-A, Boise, ID
83714), Idaho Power offices, on idahopower.com, or at the IPUC website, puc.idaho.gov. Customers
may also subscribe to the IPUC's RSS feed to receive periodic updates via email about the case. Written

comments (Case No. IPC-E-26-06) regarding Idaho Power's application may be filed with the IPUC
(puc.idaho.gov/form/casecomment).
About Idaho Power
Idaho Power, headquartered in vibrant and fast-growing Boise, Idaho, has been a locally operated
energy company since 1916.Today, it serves a 24,000-square-mile area in Idaho and Oregon.The
company has a long history of safely providing reliable, affordable, clean energy. With 17 low-cost
hydroelectric projects at the core of its diverse energy mix, Idaho Power's residential, business, and
agricultural customers pay among the nation's lowest prices for electricity. Its nearly 2,200 employees
proudly serve more than 660,000 customers with a culture of safety first, integrity always, and respect
for all.
Jordan Rodriguez
Communications Specialist
[e-mail]
208-388-2460

r
t
Idaho Power Files Annual
Fixed Cost Adjustment
Idaho Power has filed the first of two annual
cost adjustments with the Idaho Public Utilities
Commission (IPUC). This year's Fixed Cost Adjustment
(FCA) requests an increase of $5.12 million, or 0.65%,
for residential and small general service customers
in Idaho.
If the FCA proposal is approved as filed, a typical
residential customer using 900 kilowatt-hours per
month would see about a $0.75 increase to their
monthly bill beginning June 1. However, the final
proposed impact to customer bills won't be known
until a second annual adjustment, the Power Cost
Adjustment(PCA), is filed April 15.
Percentage Change f rorn
Current Billed Revenue
Revenue Residential Small Overall
Filing Change Service General Change
(millions) Service
FCA $5.12 0.65% 0.65% 0.65%
The FCA adjusts prices up or down based on changes
in energy use per customer during the prior year. It is
a true-up mechanism that separates energy sales from
revenue to remove financial disincentives for Idaho
Power to invest in demand-side management,which can
contribute to a reduction in energy usage per customer.

In 2025, Idaho Power's energy efficiency programs saved
153,099 megawatt hours—enough energy to power
about 14,000 average-sized homes for a year. Idaho Power
values demand-side management, energy efficiency, and
education programs, and the FCA allows the company to
provide these programs to residential and small general
service customers without negative financial impacts.
The FCA allows Idaho Power to recover an IPUC-authorized
level of fixed costs—for things like generation plants,
powerlines, and substations—per customer. If Idaho
Power collects more than the authorized amount, it
refunds the difference through reduced rates. If the
company collects less than the authorized fixed-cost
amount, it can collect the difference through increased
rates,which is what is being proposed this year.
Opportunities for Public Review
Idaho Power's filing is subject to public review and
approval by the IPUC. Copies of the application are
available to the public at the IPUC offices(11331 W.
Chinden Blvd. Building 8, Suite 201-A, Boise, ID 83714),
Idaho Power offices,on idahopower.com,or at the IPUC
website, puc.idaho.gov. Customers may also subscribe to
the IPUC's RSS feed to receive periodic updates via email
about the case.Written comments(Case No. IPC-E-26-06)
regarding Idaho Power's application may be filed with the
IPUC (puc.idaho.gov/form/casecomment).
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