20260415Application.pdf

"4%6h'aSIQAHO POWER.
RECEIVED
MEGAN GOICOECHEA ALLEN APRIL 15, 2026
Corporate Counsel IDAHO PUBLIC
mgoicoecheaallen(cDidahopower.com UTILITIES COMMISSION
April 15, 2026
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Boulevard
Building 8, Suite 201-A
Boise, Idaho 83714
Re: Case No. IPC-E-26-10
Application for Authority to Implement Power Cost Adjustment ("PCA") 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
Jessica Brady 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.
Exhibit No. 4 to the Direct Testimony of Jessica Brady contains confidential
information and will be provided separately via an encrypted email to the parties who sign
the Protective Agreement.
Accompanying this filing is the Company's Press Release, Customer Notice and
Direct Mail Postcard.
If you have any questions about the attached documents, please do not hesitate
to contact me.
Sincerely,
q�tr T i
Megan Goicoechea Allen
MGA:sg
Attachments
1221 W. Idaho St(83702)
P.O. Box 70
Boise, ID 83707

CERTIFICATE OF ATTORNEY
ASSERTION THAT INFORMATION CONTAINED IN AN IDAHO PUBLIC UTILITIES
COMMISSION FILING IS PROTECTED FROM PUBLIC INSPECTION
Idaho Power Company's Application for Authority to Implement Power Cost
Adjustment ("PCA") Rates for Electric Service from June 1, 2026 through May 31,
2027
Case No. IPC-E-26-10
The undersigned attorney, in accordance with Commission Rules of Procedure 67,
believes that Exhibit No. 4 to the Direct Testimony of Jessica Brady, dated April 15, 2026,
contains information that Idaho Power and/or a third party claim constitutes trade secrets or
other confidential business records, and/or other non-public records exempt from disclosure
under state or federal law including but not limited to Idaho Code § 48-801, et seq.; Idaho Code
§ 74-101, et seq.; and/or U.S. Code of Federal Regulations Title 17. As such, it is protected
from public disclosure, inspection, examination, or copying.
DATED this 15th day of April 2026.
4ur T I
Megan Goicoechea Allen
Counsel for Idaho Power Company

MEGAN GOICOECHEA ALLEN (ISB No. 7623)
LISA C. LANCE (ISB No. 6241)
Idaho Power Company
1221 West Idaho Street (83702)
P.O. Box 70
Boise, Idaho 83707
Telephone: [phone]
Facsimile: [phone]
mgoicoecheaallen(a).idahopower.com
Ilance(a)idahopower.com
Attorneys for Idaho Power Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION )
OF IDAHO POWER COMPANY FOR ) CASE NO. IPC-E-26-10
AUTHORITY TO IMPLEMENT POWER )
COST ADJUSTMENT ("PCA") 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 Commission Rule of Procedure' 52, hereby respectfully requests the
Idaho Public Utilities Commission ("Commission") approve an update to Schedule 55
based on the quantification of the 2026-2027 Power Cost Adjustment ("PCA"), including
incorporation of the Idaho jurisdictional Boardman Balancing Account over-collection as
Hereinafter cited as RP.
APPLICATION - 1

a credit, to become effective June 1, 2026, for the period of June 1, 2026, through May
31, 2027. If the proposed rates and charges for electric service in the state of Idaho
included as Attachment 1 to this Application are approved, the 2026-2027 PCA will result
in an overall revenue increase of approximately $51.6 million, or a 3.02 percent increase
from current billed revenue.
In support of this Application, Idaho Power has filed the Direct Testimony of
Jessica G. Brady, Regulatory Consultant ("Brady Testimony"). Ms. Brady's testimony
provides an overview of the PCA, details the 2026-2027 PCA amount in comparison to
last year's PCA amount, explains the factors impacting this year's PCA quantification,
presents the calculation of the proposed 2026-2027 PCA rates, and discusses the
additional PCA component related to revenue sharing. In addition, the Brady Testimony
details the net customer impact of the 2026-2027 PCA rates if approved as filed. In further
support of this Application, Idaho Power represents as follows:
I. BACKGROUND
1. Idaho Power is an Idaho corporation whose principal place of business is
1221 West Idaho Street, Boise, Idaho 83702.
2. Idaho Power is a public utility supplying retail electric service to more than
600,000 customers in southern Idaho and eastern Oregon. Idaho Power is subject to the
jurisdiction of this Commission in Idaho and to the jurisdiction of the Public Utility
Commission of Oregon. Idaho Power is also subject to the jurisdiction of the Federal
Energy Regulatory Commission.
3. The Company is compensated for "normal" costs of generating electricity
through its base electricity rates established by the Commission in general rate cases.
APPLICATION - 2

However, though the power supply expense component embedded in base rates is static,
due to the Company's unique reliance on hydro generation, actual power supply
expenses vary from year to year with changes in streamflow conditions.
4. As a result of the Company's request to establish a permanent mechanism
to adjust rates annually to reflect variations in power supply costs in Case No. IPC-E-92-
25, the Commission issued Order No. 24806 on March 29, 1993, in which it approved the
implementation of an annual Power Cost Adjustment procedure in order to provide
consistency and stability to rates.2 The PCA is a cost recovery mechanism that passes
on both the benefits and costs of supplying energy to Idaho Power customers. Neither
Idaho Power nor its shareholders receive any financial return on this filing — money
collected from the surcharge can be used only to pay power supply expenses.
5. Since its establishment, the PCA mechanism has been incrementally
refined and modified through a series of Commission Orders, as more fully set forth
below, to ensure the mechanism achieves its desired purpose and to incorporate other
distinct elements, such as revenue sharing, as circumstances dictated.
Case No. IPC-E-08-19
6. Following several Commission orders addressing the need to modify the
Company's then-existing PCA methodology, the Company initiated Case No. IPC-E-08-
19 requesting the Commission approve a settlement stipulation that addressed a number
of issues and components of the PCA. In Order No. 30715, the Commission approved
2 In the Matter of the Application of Idaho Power Company for Authority to Implement a Power Cost
Adjustment Tariff for Electric Service to Customers in the State of Idaho and for Approval of New Rates for
Service Under the FMC Special Contract, Case No. IPC-E-92-25, Order No. 24806, p. 25-26 (Mar. 23,
1993).
APPLICATION - 3

the stipulation and changes to the PCA formula, which included, in pertinent part, revising
the PCA sharing methodology allocating non-PURPA3 power supply expenses between
customers and shareholders.4 More specifically, the PCA sharing ratio was modified to
95 percent customer, 5 percent Idaho Power.5 In addition, the Commission approved
changes to the Load Growth Adjustment Rate ("LGAR"), third-party transmission
expense, the PCA forecast, and power supply expense distribution.6
Case No. IPC-E-09-30
7. Following the notice of intent to file a general rate case filed by the Company
in August 2009, the Company, Commission Staff, and other stakeholders worked together
to develop an approach that would allow the Company to implement a multi-year rate
case moratorium while at the same time giving the Company the opportunity to recover a
maintenance level of earnings over the term of the moratorium. This ultimately resulted
in the Company seeking approval of a settlement stipulation filed in lieu of a general rate
case in Case No. IPC-E-09-30, which was granted by the Commission in Order No.
30978.1 Through this stipulation, a revenue sharing mechanism was established including
provisions for the accelerated amortization of Accumulated Deferred Investment Tax
Credits ("ADITC") to help the Company achieve a minimum specified percent Idaho-
jurisdictional return on year-end equity ("Idaho ROE") and also provides for the potential
3 Public Utility Regulatory Policies Act of 1978 ("PURPA").
4 In the Matter of Idaho Power Company's Petition for Approval of Changes to its Power Cost Adjustment
(PCA) Mechanism, Case No. IPC-E-08-19, Order No. 30715, p. 4-5 (Jan. 9, 2009).
5 With respect to PUPRA expenses and demand response incentive payments, when actual annual
expenses deviate from base level NPSE, the Company is allowed to pass 100 percent of the difference for
recovery or credit through the PCA.
6 Case No. IPC-E-08-19, Order No. 30715, p. 5-7.
In the Matter of the Application of Idaho Power Company for an Accounting Order to Amortize Additional
Accumulated Deferral Income Tax Credit and Approving a Rate Case Moratorium, Case No. IPC-E-09-30,
Order No. 30978, p. 5-7 (Jan. 13, 2010).
APPLICATION -4

sharing between Idaho Power and its Idaho customers of Idaho jurisdictional earnings in
excess of a maximum specified Idaho ROE. Since then, the ADITC/Revenue Sharing
mechanism has been extended, and percentages, thresholds, and accounting modified
by numerous Commission Orders.$ The mechanism was most recently modified in the
Company's 2025 General Rate Case, effective January 1, 2026 (Order No. 36892).
Case No. GNR-E-10-03
8. At the Commission's request, Staff initiated Case No. GNR-E-10-03 to
explore issues related to the load growth adjustment portion of the utilities' power cost
adjustment mechanisms, particularly considering use of a LGAR in periods of declining
load. In that case, the Commission ultimately adopted a revised LGAR methodology and
changed the name of the methodology to the Load Change Adjustment Rate ("LCAR"),
as set forth in Order No. 32206.9
Case No. IPC-E-15-15
9. In 2014 and 2015, the Company and Staff considered potential ways to
improve the PCA's accuracy and, as a result of these efforts, agreed on a number of
changes to the calculation of the PCA true-up. The ensuing proposal, to convert the
PCA's existing Load Change Adjustment deferral calculation to a Sales-Based
Adjustment ("SBA"), and modify the PCA deferral balance's monthly interest calculation,
8 See, e.g., In the Matter of the Application of Idaho Power Company to Extend and Modify Accounting
Order to Amortize Additional Accumulated Deferred Income Tax Credits (ADITC), Case No. IPC-E-11-22,
Order No. 32424, p. 4 (Dec. 27, 2011); In the Matter Idaho Power Company's Application to Extend its
Accumulated Deferred Investment Tax Credits/Revenue Sharing Mechanism Beyond 2014, Case No. IPC-
E-14-14, Order No. 33149, p. 4-5 (Oct. 9, 2014); In the Matter of the Investigation into the Impact of Federal
Tax Code Revisions on Utility Costs and Ratemaking, Case No. GNR-U-18-01, Order No. 34071, p. 4-5
(May 31, 2018).
9 In the Matter of the Commission's Inquiry into Load Growth Adjustments that Are Part of Power Cost
Adjustment Mechanisms, Case No. GNR-U-10-03, Order No. 32206, p. 6-7 (Mar. 15, 2011).
APPLICATION - 5

was set forth in a settlement agreement and submitted to the Commission in Case No.
IPC-E-15-15. On May 28, 2015, the Commission issued Order No. 33307 approving
changes to the PCA pursuant to the settlement agreement: (1) replacing the existing
LCAR with the SBA, calculated in the same manner as the LCAR but replacing the load-
based megawatt-hour ("MWh") denominator with the corresponding sales-based MWh
denominator; and (2) calculating monthly interest on the deferral balance by assigning
annual base Net Power Supply Expenses ("NPSE") to each month according to expected
base rate revenue collection as set in the Company's last general rate case, Case No.
IPC-E-11-08.10
Case No. GNR-U-18-01
10. Following changes to federal and Idaho state tax rates implemented in
2018, the Commission opened a multi-utility case, Case No. GNR-U-18-01, to investigate
whether to adjust utilities' rates and charges to reflect the income tax and revenue
requirement reductions resulting from the tax changes. After considering the impacts of
tax reform on its operations, the Company worked together with Staff on a proposal that
would return to customers the tax benefits the Company was realizing under the tax law
changes with limited negative impact to the Company and entered into a settlement
stipulation reflecting the same. The settlement stipulation filed with the Commission on
April 12, 2018, included, among other things, extending and modifying the
ADITC/Revenue Sharing mechanism. On May 31, 2018, the Commission issued Order
10 In the Matter of Idaho Power Company's Application for Approval of Computational Modifications to the
True-Up Portion of the Power Cost Adjustment, Case No. IPC-E-15-15, Order No. 33307, p. 4-5 (May 28,
2015).
APPLICATION - 6

No. 34071 approving the settlement stipulation that included modifications to the sharing
portion of the mechanism to allow for greater customer benefits."
Case Nos. IPC-E-21-10 and IPC-E-21-38
11. On May 28, 2021, the Commission issued Order No. 35054 approving the
Company's 2021 annual PCA filing and instructing it, based on Staff's recommendation
to simplify the PCA mechanism, "to initiate discussions with interested parties and to file
a case with the Commission to review whether the PCA mechanism should be modified"
before the Company's next PCA application.12
12. As a result of this endeavor, the Company proposed in Case No. IPC-E-21-
38 to simplify its PCA mechanism by replacing the "true-up" and "true-up of the true-up"
components of the PCA with a balancing account. On January 10, 2022, the Commission
issued Order No. 35290 approving the Company's request to modify the PCA mechanism
thereby combining the two true-up components into one balancing account rate, referred
to below as the "Balancing Adjustment.1113 This modification was intended to make the
PCA more transparent and easier to understand and did not materially affect the overall
cost recovery of the PCA.
11 Case No. GNR-U-18-01, Order No. 34071, p. 4-5.
12 In the Matter of Idaho Power Company's Application for Authority to Implement Power Cost Adjustment
(PCA) Rates for Electric Service from June 1, 2021 through May 31, 2011, IPC-E-21-10, Order No. 35054,
p. 5 (May 21, 2021).
13 Idaho Power Company's Application for Modification of the Power Cost Adjustment Mechanism, Case
No. IPC-E-21-38, Order No. 35290, p. 2-3 (Jan. 10, 2022).
APPLICATION - 7

Case No. IPC-E-23-11
13. On December 28, 2023, the Commission issued Order No. 36042 approving
the settlement stipulation in the Company's 2023 General Rate Case ("GRC").14 The
stipulation included, among other things, modifications related to the ADITC/Revenue
Sharing mechanism. The mechanism was modified to include an additional amount of
Investment Tax Credits ("ITC") equal to the incremental ITC generated from the
Company's investment in 2023 battery storage projects, including augmentation costs. In
addition, the ADITC cap previously set at $25 million was removed. Next, it was modified
so that potential revenue sharing between Idaho Power and customers of Idaho-
jurisdictional earnings will occur if earnings are in excess of 9.6 percent and also provided
that all revenue sharing be implemented only through the PCA, rather than a portion
offsetting customer-funded pension obligations as was done previously. In addition to
updating the maximum Idaho ROE for earnings sharing to 9.6 percent, the minimum-
specified Idaho ROE was set at 9.12 percent (95 percent of the stipulated 9.6 percent).
This is the first PCA filing impacted by the stipulated modifications, which became
effective January 1, 2024.
14. The settlement stipulation in the Company's 2023 GRC also implemented
a Commission mandate stemming from the 2013 PCA case for the Company to include
third-party wheeling revenue differences in the PCA once a base level of revenue was
14 In the Matter of the Application of Idaho Power Company for Authority to Increase its Rates and Charges
for Electric Service in the State of Idaho and for Associated Regulatory Accounting Treatment, Case No.
IPC-E-23-11, Order No. 36042 (Dec. 28, 2023).
APPLICATION - 8

set in a general rate case.15
Case No. IPC-E-24-38
15. Following the conclusion of the 2023 GRC, Idaho Power developed, with
input from Staff, a proposed methodology to track wheeling revenues in the PCA, which
it presented to the Commission in Case No. IPC-E-24-38 filed on October 7, 2024.
16. In Order No. 36502 issued on March 11, 2025, the Commission approved
the Company's request to track annual wheeling revenues in the PCA, and its proposal
to implement a transmission wheeling revenue tracking mechanism that would measure
the difference between actual wheeling revenues and a sales-adjusted baseline level of
wheeling revenues as a component of the Balancing Adjustment, effective April 2024.16
II. 2026-2027 PCA OVERVIEW
17. The PCA is a rate mechanism that quantifies and tracks annual differences
between actual NPSE and the normalized or "base level" of NPSE recovered in the
Company's base rates, resulting in a credit or surcharge that is updated annually on June
1. The PCA mechanism utilizes a 12-month test period of April through March ("PCA
Year") and consists of a forecast component and a Balancing Adjustment (formerly
referred to as the "true-up" and the "true-up of the true-up") as more fully described below.
18. The PCA mechanism allows the Company to pass through to customers 95
percent of the annual differences in actual NPSE as compared with base level NPSE,
15 In the Matter of the Application of Idaho Power Company for Authority to Implement Power Cost
Adjustment(PCA) Rates for Electric Service From June 1, 2013, Through May 31,2014, Case No. IPC-E-
13-10, Order No. 32796 (Apr. 23, 2013).
11 In the Matter of Idaho Power Company's Filing in Compliance with Order No. 36402 for Authority to Track
Annual Wheeling Revenues in the Power Cost Adjustment, Case No. IPC-E-24-38, Order No. 36502 (Mar.
11, 2025).
APPLICATION - 9

whether positive or negative, with the exception of three types of expenses. For expenses
associated with PURPA, demand response incentive payments, and capital lease
payments associated with battery energy storage systems ("BESS"), the Company is
authorized to pass 100 percent of the annual variance through the PCA. The PCA is also
the rate mechanism used by the Company to provide customer benefits resulting from
the revenue sharing mechanism approved by the Commission in Order No. 34071.
PCA Forecast Component
19. The PCA forecast component represents the difference between the
Company's NPSE forecast from its March Operating Plan and the base level NPSE
recovered in the Company's base rates.
20. The Brady Testimony describes and computes the PCA rate to be effective
June 1, 2026, through May 31, 2027. The system-level forecast of NPSE for the 2026-
2027 PCA Year is $649,935,889, which is $181,095,264 higher than the currently
approved base level NPSE of $468,840,625, and $86,372,241 higher than last year's
forecast amount of $563,563,648.
21. As described in Ms. Brady's testimony, the difference between the system-
level forecast of NPSE and the currently approved base level NPSE is adjusted for the
PCA sharing provisions and allocated to Idaho customers to determine the 2026-2027
PCA forecast component to be collected from Idaho customers of $165,106,470.
PCA Balancing Adjustment
22. Per Order No. 35290,17 the "true-up" and the "true-up of the true-up" have
been combined into a single Balancing Adjustment, which includes a backward-looking
" Case No. IPC-E-21-38.
APPLICATION - 10

tracking of differences between the prior PCA Year's forecast and actual NPSE incurred
by the Company, and also tracks the collection of the prior year's Balancing Adjustment.
In addition, as approved by the Commission in Order No. 36502, the Balancing
Adjustment tracks the annual variance between actual and base-level wheeling revenues.
23. At the end of March 2026, the PCA Balancing Adjustment deferral balance,
including interest, was approximately $75 million.
24. Actual power supply expenses during the 2025-2026 PCA year were
approximately 1.1 percent lower than forecast and therefore had a relatively small impact
on the overall deferral balance. Instead, the deferral balance primarily reflects benefits
associated with higher Renewable Energy Credit ("REC") sales and the Sales Based
Adjustment ("SBA"), which accounts for differences between actual sales and the sales
used to establish base-level NPSE, as discussed further in the Brady Testimony.
25. Additionally, as described in the Brady Testimony, Idaho Power requests
that the Idaho jurisdictional net balance in the Boardman Balancing Account of
$3,279,207, be returned to customers as a one-time giveback amortized over a 12-month
period and included as a credit in this year's PCA Balancing Adjustment. This results in
a total Balancing Adjustment of approximately $78.3 million ($75 + $3.3 = $78.3 million).
26. The Boardman Balancing Account was established pursuant to
Commission Order No. 32457 in Case No. IPC-E-11-18 in connection with the planned
early retirement of the Boardman Power Plant. Idaho Power, as a minority owner of
Boardman, developed a regulatory and accounting plan to respond to the plant's early
closure, which included establishment of a balancing account to track, on a cumulative
basis, both customer revenues and the actual costs and credits associated with the
APPLICATION - 11

plant's accelerated depreciation, decommissioning, asset disposition, and related
activities. The balancing account was designed to reconcile amounts collected from
customers with actual Boardman-related costs and credits over time.
27. Boardman ceased operations in October 2020, with decommissioning,
demolition, and site restoration completed in 2023 and remaining asset disposition and
closure-related transactions finalized during 2025. With all Boardman-related activities
completed and recorded, the Boardman Balancing Account now reflects a final Idaho
jurisdictional over-collection, as summarized below in Table 1 and further described in the
Company's 2024 and 2025 Boardman Power Plant Annual Review Compliance Filing in
Case No. IPC-E-12-09.
Table 1
Idaho Jurisdictional Boardman Balancing Account
Line No.
1 Decommissioning Costs $ 3,108,402
2 Materials and Supplies Write-off $ 920,138
3 Total Decommissioning Expenditures $ 4,028,540
4 Collection of Costs $ (5,116,957)
5 Load Variance True-Up $ (3,950)
6 Asset Purchase Agreement Proceeds $ (2,186,840)
7 Under(Over)Collection $ (3,279,207)
Revenue Sharing
28. The Revenue Sharing mechanism allows the Company to amortize ADITC
when earnings fall below a certain Idaho ROE threshold or share a portion of revenues
with Idaho customers in the form of a rate reduction when earnings are above a certain
ROE threshold. The Company's earnings in each year from 2011 through 2015, as well
as 2018 and 2021, resulted in revenue sharing with Idaho customers totaling $126.7
million, either as a direct rate offset in the PCA or as an offset to amounts that would have
APPLICATION - 12

otherwise been collected in rates. The Company's earnings in 2016, 2017, 2019, 2020,
and 2022 through 2024 were below the revenue sharing threshold.
29. As a result of the Company's 2023 GRC, effective January 1, 2024,
potential revenue sharing between Idaho Power and customers will occur if earnings are
in excess of a 9.6 percent Idaho ROE. In addition, all revenue sharing will be implemented
through the PCA, rather than a portion offsetting customer-funded pension obligations.
The minimum-specified Idaho ROE is 9.12 percent.
30. As described in greater detail in the Brady Testimony, the Company's year-
end 2025 financial results yielded an actual Idaho ROE of 7.98 percent, falling below the
9.6 percent ROE threshold for revenue sharing. Therefore, the 2026-2027 PCA will not
include a revenue sharing component. Moreover, because the Company's Idaho ROE
was below the 9.12 percent minimum threshold, the Company utilized approximately $40
million of ADITC to achieve the minimum specified ROE of 9.12 percent.
III. 2026-2027 PCA AND PROPOSED RATE CHANGES
31. The 2026-2027 PCA rates proposed in this case would result in total PCA
collection of $86.8 million. This represents an increase in total billed revenue of $51.6
million for the upcoming year, an increase of 3.02 percent. Table 2 below presents a
separation of the $51.6 million increase into each component included in the Company's
proposed rates as more fully explained above.
APPLICATION - 13

Table 2 Idaho Jurisdictional Revenue Impact by Component
Line
No. Rate Component 2025-2026 PCA 2026-2027 PCA Difference
1 PCA Forecast $ 88,931,875 $ 165,106,470 $ 76,174,596
2 PCA Balancing Adjustment $ (53,722,317) $ (78,340,926)18 $ (24,618,609)
3 PCA Total $ 35,209,558 $ 86,765,544 $ 51,555,987
4 Revenue Sharing $ 0 $ 0 $ 0
5 Total Revenue Impact $ 35,209,558 $ 86,765,544 $ 51,555,987
32. The increase in this year's filing is driven by an increase to the forecast
component, partially offset by a decrease to the Balancing Adjustment. The increase in
the forecast component is largely attributable to a 16 percent decrease in forecast hydro
generation compared to the prior PCA year. The decrease in the Balancing Adjustment
is driven primarily by increased REC sales, the SBA, and the inclusion of the Idaho-
jurisdictional Boardman Balancing Account over-collection amount of$3,279,207.
PCA Rate Determination
33. The Brady Testimony describes in detail how this year's rates for the
forecast portion and the Balancing Adjustment were determined, and the resulting
uniform PCA rate when all components are combined, which for the 2026-2027 PCA Year
is comprised of (1) the $0.0103 per kilowatt-hour ("kWh") for the 2026-2027 projected
power cost of serving firm loads under the current PCA methodology and 95 percent
sharing, and (2) the negative $0.0049 per kWh for the 2025-2026 Balancing Adjustment.
The sum of these two components results in a summary rate of $0.0054 per kWh.
'S The 2026-2027 Balancing Adjustment amount includes the Idaho-jurisdictional Boardman
Balancing Account over-collection amount of$3,279,207
APPLICATION - 14

Cumulative Proposed June 1, 2026, Rate Changes
34. PCA. The 2026-2027 total PCA amount, as measured from the currently
approved base level NPSE is $86.8 million. This represents an increase in total billed
revenue of $51.6 million, or 3.02 percent, for Idaho customers, effective June 2026
through May 2027.
35. Fixed Cost Adjustment ("FCA"). On March 13, 2026, Idaho Power filed its
annual FCA in Case No. IPC-E-26-06. The Company's 2026 FCA filing proposes a $5.12
million increase in current billed revenue, or a 0.65 percent increase, for Idaho Residential
and Small General Service customers, effective June 2026 through May 2027.
36. Attachment 1 to this Application is Idaho Power's proposed IPUC No. 30,
Tariff No. 101, in both clean and legislative formats, which contains the tariff sheets
specifying the proposed Schedule 55 rates for providing retail electric service to its
customers in the state of Idaho for June 1, 2026, through May 31, 2027.
37. Attachment 2 to this Application contains a summary of revenue impact
showing the effect to each customer class of applying the Company's proposed PCA
rates that collect $51 .6 million more, from June 2026 through May 2027, than the PCA
rates currently in effect.
IV. MODIFIED PROCEDURE
38. 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. If, however, the Commission determines that a technical hearing is required, the
Company stands ready to present its testimony, including but limited to the Brady
APPLICATION - 15

Testimony filed contemporaneously herewith, and support the Application in such
hearing.
V. COMMUNICATIONS AND SERVICE OF PLEADINGS
39. In conformance with RP 125, this Application will be brought to the attention
of Idaho Power's customers by means of 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. The customer notice will be distributed over the course of the
Company's current billing cycles, and additionally, to ensure that all customers are
notified in a timely manner and have sufficient time to submit comments, Idaho Power is
sending a direct mail postcard to a subset of customers that receive their bill toward the
end of the processing time for this case. As such, a bill insert and/or the direct mail
postcard will be mailed no later than May 15, 2026.
40. The Company has also prominently displayed its intent to file the PCA on
its website since March 13, 2026. Upon filing of this Application, this web graphic will link
directly to the PCA press release and bill insert. Idaho Power will also keep its Application,
testimonies, and exhibits open for public inspection at its offices throughout the state of
Idaho. Idaho Power asserts that this notice procedure satisfies the Rules of Procedure
of this Commission; 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.
APPLICATION - 16

41. Communications and service of pleadings with reference to this Application
should be sent to the following:
Megan Goicoechea Allen Connie Aschenbrenner
Lisa C. Lance Timothy E. Tatum
Regulatory Dockets Jessi Brady
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
mgoicoecheaallen(o)idahopower.com caschenbrenner(oDidahopower.com
(lance idahopower.com ttatum idahopower.com
dockets(a)idahopower.com ibrady(a)idahopower.com
VI. REQUEST FOR RELIEF
42. As discussed in greater detail above, Idaho Power respectfully requests that
the Commission issue an order: (1) authorizing that this matter be processed by Modified
Procedure, and (2) approving an update to Schedule 55 based on the quantification of
the 2026-2027 PCA, including the PCA Balancing Adjustment and the Idaho-jurisdictional
Boardman Balancing Account over-collection reflected therein, resulting in an overall
increase to current billed revenue of approximately $51.6 million to become effective June
1, 2026.
DATED at Boise, Idaho, this 15t" day of April 2026.
MEGAN GOICOECHEA ALLEN
Attorney for Idaho Power Company
APPLICATION - 17

BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-26-10
IDAHO POWER COMPANY
ATTACHMENT 1
PROPOSED TARIFF SCHEDULE 55
(CLEAN AND LEGISLATIVE)

Idaho Power Company Third Revised Sheet No. 55-1
Cancels
I.P.U.C. No. 30, Tariff No. 101 Second Revised Sheet No. 55-1
SCHEDULE 55
POWER COST ADJUSTMENT
APPLICABILITY
This schedule is applicable to the electric energy delivered to all Idaho retail Customers served
under the Company's schedules and Special Contracts listed within this schedule. These loads are
referred to as "firm" load for purposes of this schedule.
BASE POWER COST AND PROJECTED POWER COST
The Base Power Cost of the Company's rates, expressed in cents per kWh, is computed by
dividing the sum of the Company's power cost components by firm kWh sales. The power cost
components are segmented into four categories as described in the table below:
The Projected Power Cost is the Company estimate, expressed in cents per kWh, of the power
cost components for the forecasted time period beginning April 1 each year and ending the following
March 31.
BALANCING ADJUSTMENT
The Balancing Adjustment is based upon the differences between previous Projected Power Cost
and the power costs actually incurred. The Balancing Adjustment is negative 0.4882 cents per kWh.
EARNINGS SHARING
Order Nos. 30978, 32424, 33149, 34071, 36042, and 36892 directed the Company to share a
portion of its earnings above a certain threshold with customers through the annual Power Cost
Adjustment. The Company's 2025 earnings were not above the prescribed threshold resulting in a credit
of 0.0000 cents per kWh.
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

Idaho Power Company Fourth Revised Sheet No. 55-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. 55-2
SCHEDULE 55
POWER COST ADJUSTMENT
(Continued)
POWER COST ADJUSTMENT
The Power Cost Adjustment (PCA) is the sum of: 1) 95 percent of the difference between the
Projected Power Costs in Category 1 and the Base Power Costs in Category 1; 2) 100 percent of the
difference between the Projected Power Costs in Category 2 and the Base Power Costs in Category 2;
3) 100 percent of the difference between the Projected Power Costs in Category 3 and the Base Power
Costs in Category 3; 4) 100 percent of the difference between the Projected Power Costs in Category 4
and the Base Power Costs in Category 4; 5) the Balancing Adjustment; and 6) Earnings Sharing. The
following table calculates the rates for Categories 1, 2, 3, and 4.
The following table shows the determination of PCA rates for Categories 1, 2, 3, and 4:
Base Projected Sharing
Category Description Power Power Difference % Rate
Cost Cost
(¢ per kWh)
The sum of fuel expense and
purchased power expense
(excluding purchases from
1 cogeneration and small power 1.26276 2.34403 1.08127 95% 1.02720
producers), less the sum of off-
system surplus sales revenue and
revenue from market-based
special contract pricing.
Purchased power expense from
2 cogeneration and small power 1.35535 1.34884 (0.00651) 100% (0.00651)
producers.
3 Demand response incentive 0.05822 0.06640 0.00817 100% 0.00817
payments.
4 Payments for battery energy 0.12880 0.12880 0.00000 100% 0.00000
storage system leases
Total 2.80513 3.88807 1.08293 1.02887
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

Idaho Power Company Fourth Revised Sheet No. 55-3
Cancels
I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. 55-3
SCHEDULE 55
POWER COST ADJUSTMENT
(Continued)
The monthly Power Cost Adjustment rates applied to the Energy rate of all metered schedules and
Special Contracts are shown below. The monthly Power Cost Adjustment applied to the per unit charges
of the nonmetered schedules is the monthly estimated usage times the cents per kWh rates shown below.
Totals may not tie due to rounding.
Balancing Earnings Total PCA
Schedule CategoEy Adjustment Sharing
1 2 3 4
1 1.0272 (0.0065) 0.0082 0.0000 (0.4882) (0.0000) 0.5407
3 1.0272 0.0065 0.0082 0.0000 0.4882 0.0000 0.5407
5 1.0272 0.0065 0.0082 0.0000 0.4882 0.0000 0.5407
6 1.0272 0.0065 0.0082 0.0000 0.4882 0.0000 0.5407
7 1.0272 0.0065 0.0082 0.0000 0.4882 0.0000 0.5407
8 1.0272 0.0065 0.0082 0.0000 0.4882 0.0000 0.5407
9S 1.0272 0.0065 0.0082 0.0000 0.4882 0.0000 0.5407
9P 1.0272 0.0065 0.0082 0.0000 0.4882 0.0000 0.5407
9T 1.0272 0.0065 0.0082 0.0000 0.4882 0.0000 0.5407
15 1.0272 (0.0065) 0.0082 0.0000 (0.4882) (0.0000) 0.5407
19S 1.0272 (0.0065) 0.0082 0.0000 (0.4882) (0.0000) 0.5407
19P 1.0272 0.0065 0.0082 0.0000 0.4882 0.0000 0.5407
19T 1.0272 0.0065 0.0082 0.0000 0.4882 0.0000 0.5407
24 1.0272 (0.0065) 0.0082 0.0000 (0.4882) (0.0000) 0.5407
40 1.0272 (0.0065) 0.0082 0.0000 0.4882 (0.0000) 0.5407
41 1.0272 0.0065 0.0082 0.0000 0.4882 0.0000 0.5407
42 1.0272 0.0065 0.0082 0.0000 0.4882 0.0000 0.5407
26 1.0272 0.0065 0.0082 0.0000 0.4882 0.5407
29 1.0272 (0.0065) 0.0082 0.0000 (0.4882) 0.5407
30 1.0272 (0.0065) 0.0082 0.0000 (0.4882) 0.5407
32 1.0272 0.0065 0.0082 0.0000 0.4882 0.5407
33 1.0272 0.0065 0.0082 0.0000 0.4882 0.5407
34 1.0272 (0.0065) 0.0082 0.0000 (0.4882) 0.5407
* Earnings Sharing Credits are applied as monthly amounts per the table below.
Schedule Special Contract Monthly Credit
26 Micron ($0.00)
29 Simplot ($0.00)
30 DOE $0.00
32 Simplot-Caldwell $0.00
33 Brisbie $0.00
34 Lamb Weston $0.00
EXPIRATION
The Power 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

Idaho Power Company SeGend Third Revised Sheet No. 55-1
Cancels
I.P.U.C. No. 30, Tariff No. 101 €4st-Second Revised Sheet No. 55-1
SCHEDULE 55
POWER COST ADJUSTMENT
APPLICABILITY
This schedule is applicable to the electric energy delivered to all Idaho retail Customers served
under the Company's schedules and Special Contracts listed within this schedule. These loads are
referred to as "firm" load for purposes of this schedule.
BASE POWER COST AND PROJECTED POWER COST
The Base Power Cost of the Company's rates, expressed in cents per kWh, is computed by
dividing the sum of the Company's power cost components by firm kWh sales. The power cost
components are segmented into three four categories as described in the table below:
The Projected Power Cost is the Company estimate, expressed in cents per kWh, of the power
cost components for the forecasted time period beginning April 1 each year and ending the following
March 31.
BALANCING ADJUSTMENT
The Balancing Adjustment is based upon the differences between previous Projected Power Cost
and the power costs actually incurred. The Balancing Adjustment dories by rate Glass and is innli irded in
the table be is negative 0.4882 cents per kWh.
EARNINGS SHARING
Order Nos. 30978, 32424, 33149, 34071, a A-36042, and 36892 directed the Company to share
a portion of its earnings above a certain threshold with customers through the annual Power Cost
Adjustment. The Company's 20245 earnings were not above the prescribed threshold resulting in a
credit of 0.0000 cents per kWh.
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 36618 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective—June 1, 20256 1221 West Idaho Street, Boise, Idaho

Idaho Power Company Third Fourth Revised Sheet No. 55-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 d-Third Revised Sheet No. 55-2
SCHEDULE 55
POWER COST ADJUSTMENT
(Continued)
POWER COST ADJUSTMENT
The Power Cost Adjustment (PCA) is the sum of: 1) 95 percent of the difference between the
Projected Power Costs in Category 1 and the Base Power Costs in Category 1; 2) 100 percent of the
difference between the Projected Power Costs in Category 2 and the Base Power Costs in Category 2;
3) 100 percent of the difference between the Projected Power Costs in Category 3 and the Base Power
Costs in Category 3; 4) 100 percent of the difference between the Projected Power Costs in Category 4
and the Base Power Costs in Category 4; 5) the Balancing Adjustment; and 6) Earnings Sharing. The
following table calculates the rates for Categories 1, 2, 3, and 4.
The following table shows the determination of PCA rates for Categories 1, 2, 3, and 4:
Base Projected Sharing
Category Description Power Power Difference % Rate
Cost Cost
(¢ per kWh)
The sum of fuel expense and
purchased power expense
(excluding purchases from
cogeneration and small power ;� 1.2 1.898972 9�61. ° 0.567301.
1 producers), less the sum of off- 6276 .34403 08127 95/0 02720
system surplus sales revenue and
revenue from market-based
special contract pricing.
Purchased power expense from 1.397261.3 1.399411 n n�-5� n n�-5LO
2 cogeneration and small power 5535 .34884 .00651) 100% 00651)
producers.
Demand response incentive 0.060060_0 0.066950 0.006970. ° 0.006970.
3 payments. 5822 .06640 00817 100/° 00817
4 Payments for battery energy 0.132790_1 0.110660 (0.02213) 100% (0.02213'
storage system leases 2880 .12880 0.00000 0.00000
Total 2.891932_8 3.475993 0.584061. 0.554201.
0513 .88807 08293 02887
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 2 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective—danuary 1, 202-6June 1.2026 1221 West Idaho Street, Boise, Idaho

Idaho Power Company Third Fourth Revised Sheet No. 55-3
Cancels
I.P.U.C. No. 30, Tariff No. 101 d-Third Revised Sheet No. 55-3
SCHEDULE 55
POWER COST ADJUSTMENT
(Continued)
The monthly Power Cost Adjustment rates applied to the Energy rate of all metered schedules and
Special Contracts are shown below. The monthly Power Cost Adjustment applied to the per unit charges
of the nonmetered schedules is the monthly estimated usage times the cents per kWh rates shown below.
Totals may not tie due to rounding.
Balancing Earnings Total PCA
Schedule Cateqory Adjustment Sharing
1 2 3 4
0.56731. 94)022LO. 94)0690. (n� (n� 0.48 (0.0000) 0.21910.54
1 0272 0065 0082 0.0000 82 07
0.56731. 0.0022L0. 9406-90. rn� in�LCL48 (0.0000) 0.21910.54
3 0272 0065 0082 0.0000 82 07
0.56731. 0.0022LO. 0.00690. (n� (n� 0.48 (0.0000) 0.21910.54
5 0272 0065 0082 0.0000 82 07
0.56731. G802-2L0. 0.00690. rn� in�LQ.48 (0.0000) 0.21920.54
6 0272 0065 0082 0.0000 82 07
0.56731. 0.0022LO. 0.00690. rn� ins 0.48 (0.0000) 0.21890.54
7 0272 0065 0082 0.0000 82 07
0.56731. 0.0022LO. 9-00&90. rn� in�LQ.48 (0.0000) 0.21870.54
8 0272 0065 0082 0.0000 82 07
0.56731. 0.0022LO. 9:006-90. (0.0221) (n�) 0.48 (0.0000) 0.21960.54
9S 0272 0065 0082 0.0000 82 07
0.56731. 0.0022LO. 9-906-90. (0 (0.33 ig)LQ.48 (0.0000) 0.21920.54
9P 0272 0065 0082 0.0000 82 07
0.56731. 0.0022LO. 0.00690. (n� (n� 0.48 (0.0000) 0.21930.54
9T 0272 0065 0082 0.0000 82 07
0.56731. 0.0022(0. 9406-90. rn� in�LQ.48 (0.0000) 0.21850.54
15 0272 0065 0082 0.0000 82 07
0.56731. G 0022LO. 94)06990. (n� (0.33 0.48 (0.0000) 0.21920.54
19S 0272 0065 0082 0.0000 82 07
036731. 9 0922LO. 9 90690. rn� {0.3048)_ (0.0000) 9 940.54
19P 0272 0065 0082 0.0000 82 07
0.56731. 0.0022LO. 0 90600. rn� ins 0.48 (0.0000) 0.21940.54
19T 0272 0065 0082 0.0000 82 07
0.56731. 0.0022(0. 9406-90. rn� (0.3340)LQ.48 (0.0000) 0.22020.54
24 0272 0065 0082 0.0000 82 07
0.56731. 9 0022LO. 9 90600. rn� ins 0.48 (0.0000) 0 230.54
40 0272 0065 0082 0.0000 82 07
0.56731. 9-0922LQ. 0.00690. rn� (0.3354)LQ.48 (0.0000) 0.21860.54
41 0272 0065 0082 0.0000 82 07
0.56731. 94)0-2LO. 0.00690. (n� (n� 0.48 (0.0000) 0.21900.54
42 0272 0065 0082 0.0000 82 07
036731. 9 A022LO. 9 90690. rn� {0.3347� 9 21960.54
26 0272 0065 0082 0.0000 821 07
IDAHO Issued by IDAHO POWER COMPANY
Issued per Order No. 2 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective-jaRuary 1, 2026June 1, 2026 1221 West Idaho Street, Boise, Idaho

Idaho Power Company Third Fourth Revised Sheet No. 55-3
Cancels
I.P.U.C. No. 30, Tariff No. 101Second-Third Revised Sheet No. 55-3
9.56731. 9 9922ft 0.00690. (n� (n� 0.48 9940.54
29 0272 0065 0082 0.0000 82 07
0.66731. 9 0922LO. 8 09690. (0.022;) {&3348}_ 8 24940.54
30 0272 0065 0082 0.0000 L21 07
85731. �94)9220. 9:806-90. �n {8 �48} 0.48 0�940.54
32 0272 0065 0082 0.0000 82 07
33 1.0272 0.0065 0.0082 0.0000 0.4882 0.5407
936731. 9 0922LO. 9 00690. rn� {&3-348} _ 9 21040.54
34 0272 0065 0082 0.0000 82 07
* Earnings Sharing Credits are applied as monthly amounts per the table below.
Schedule Special Contract Monthly Credit
26 Micron $0.00
29 Simplot $0.00
30 DOE $0.00
32 Simplot-Caldwell $0.00
33 Brisbie t a0.00
34 Lamb Weston $0.00
EXPIRATION
The Power 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-26-10
IDAHO POWER COMPANY
ATTACHMENT 2
SUMMARY OF REVENUE IMPACT

Idaho Power Company
Calculation of Revenue Impact
State of Idaho
IPC-E-26-10
Proposed June 1,2026
Summary of Revenue Impact
Current Billed Revenue to Proposed Billed Revenue
Total Percent
rren Rate Average Normalized Cut Adjustments Proposed Change
Line Sch. Number of Energy Billed Mills to Billed Billed Mills Billed to Billed
No Tariff Description No. Customers(l (kWh)I�I Revenue Per kWh Revenue Revenue Per kWh Revenuer)
Uniform Tariff Rates:
1 Residential Service 1 536,116 5,769,505,395 $738,403,238 127.98 $18,554,729 $756,957,967 131.20 2.51
2 Master Metered Mobile Home Park 3 18 4,630,264 $564,168 121.84 $14,891 $579,059 125.06 2.64%
3 Residential Service Time-of-Day 5 1,015 18,319,326 $2,247,986 122.71 $58,915 $2,306,901 125.93 2.62%
4 Residential Service On-Site Generation 6 21,008 176,566,444 $23,191,633 131.35 $567,661 $23,759,294 134.56 2.45%
5 Small General Service 7 30,588 142,405,188 $22,142,402 155.49 $458,260 $22,600,662 158.71 2.07%
6 Small General Service On-Site Generation 8 87 385,257 $61,107 158.61 $1,241 $62,347 161.83 2.03%
7 Large General Service 9 41,066 4,140,314,151 $375,818,899 90.77 $13,297,117 $389,116,016 93.98 3.54%
8 Dusk to Dawn Lighting 15 0 1,928,912 $1,394,337 722.86 $6,215 $1,400,552 726.08 0.45%
9 Large Power Service 19 136 2,271,024,627 $167,490,781 73.75 $7,296,814 $174,787,595 76.96 4.36%
10 Agricultural Irrigation Service 24 19,948 1,856,032,644 $200,660,331 108.11 $5,948,585 $206,608,915 111.32 2.96%
11 Un m,tered General Service 40 1,893 14,581,469 $1,546,870 106.08 $46,865 $1,593,734 109.30 3.03%
12 Street Lighting 41 1,693 20,976,429 $4,114,222 196.14 $67,523 $4,181,745 199.35 1.64%
13 Traffic Control Lighting 42 880 3,145,189 $275,151 87.48 $10,118 $285,269 90.70 3.68%
14 Total Uniform Tariffs 654,448 14,419,815,296 $1,537,911,123 106.65 $46,328,933 $1,584,240,056 109.87 3.01%
15 Total Special Contracts 7 1,627 076 575 $171,567,129 105.45 $5,227,053 $176,794,182 108.66 3.05%
16 Total Clean Energy Your Way Sales 62 20:079:805 $248,606 $0 $248,606 0.00%
17 Idaho Power Supplied Retail Sales 12) 654,455 16,066,971,675 1,709,726,858 106.41 $51,555,987 $1,761,282,844 109.62 3.02%
(1 Test Year Revenue Fons-1:Jun 2026-May 2027
(2)Impacts do not include Clean Energy Your Way and marginal energy sales

Idaho Power Company
Calculation of Revenue Impact
State of Idaho
IPC-E-26-10
Proposed June 1,2026
Summary of Revenue Impact-Rates 9,19,and 24 Distribution Level Detail
Current Billed Revenue to Proposed Billed Revenue
Percent
Rate Average Normalized Current Adjustments Proposed Change
Line Sch. Number of Energy Base Mills to Base Base Mills Base to Base
No Tariff Description No. Customers(1) k(kWh) Revenue Per kWh Revenue Revenue Per kWh Revenue
Uniform Tariff Rates:
1 Large General Secondary 9S 40,763 3,495,766,996 $324,566,219 92.85 $11,224,908 $335,791,127 96.06 3.46%
2 Large General Primary 9P 296 634,769,383 $50,417,057 79.43 $2,040,784 $52,457,841 82.64 4.05%
3 Large General Transmission 9T 7 9,777,772 $835,623 85.46 $31,426 $867,048 88.68 3.76%
4 Total Schedule 9 41.066 4,140,314,151 $375,818,899 90.77 $13,297,117 $389,116,016 93.98 3.54%
5 Large Power Secondary 195 1 5,867,482 $474,280 80.83 $18,864 $493,144 84.05 3.98%
6 Large Power Primary 19P 133 2,231,709,797 $164,652,330 73.78 $7,170,484 $171,822,814 76.99 4.35%
7 Large Power Transmission 19T 2 33,447,348 $2,364,170 70.68 $107,466 $2,471,637 73.90 4.55%
8 Total Schedule 19 136 2,271,024,627 $167,490,781 73.75 $7,296,814 $174,787,595 76.96 4.36%
9 Irrigation Secondary 24S 19,948 1,856,032,644 $200,660,331 108.11 $5,948,585 $206,608,915 111.32 2.96%
10 Irrigation Transmission 24T 0 0 $0 0.00 $0 $0 0.00 0.00%
11 Total Schedule 24 19,948 1,856,032,644 $200,660,331 108.11 $5,948,585 $206,608,915 111.32 2.96%
(1)Test Year Revenue Forecast Jun 2026-May 2027