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Home My WebLink About20260415Tariff Advice No. IPC-TAE-26-02.pdf -Rhl- 04% Ro RECEIVED GRANT T. ANDERSON April 15, 2026 Pricing and Tariff Manager IDAHO PUBLIC ganderson(aDidahopower.com UTILITIES COMMISSION April 15, 2026 VIA ELECTRONIC FILING Commission Secretary Idaho Public Utilities Commission 11331 West Chinden Blvd., Building 8 Suite 201-A Boise, ID 83714 RE: I PC-TAE-26-02 Administrative Modifications to Rule N — Special Arrangements for Substation Allowances and Transmission Vested Interest Dear Commission Secretary: Idaho Power Company ("Idaho Power" or "Company") hereby submits a proposed administrative update to Rule N, Special Arrangements for Substation Allowances and Transmission Vested Interest ("Rule N"). On December 31, 2025, Idaho Power filed tariff advice IPC-TAE-25-04 to update the Substation Allowance in Rule N as required by Idaho Public Utilities Commission ("Commission") Orders 32893 and 32914. The Commission approved Staff's Decision Memorandum at its January 27, 2026, meeting, issuing a Minute Order on February 13, 2026. An error was later found in Rule N's page numbering, which mistakenly included both the old and new Substation Allowance amounts and omitted the final page. The following tariff sheet identifies the proposed administrative update: First Revised Sheet No. N-2 Cancelling Original Sheet No. N-2 Second Revised Sheet No. N-3 Cancelling First Revised Sheet No. N-3 The Company respectfully requests that the proposed administrative update is approved and become effective May 15, 2026. If you have any questions regarding this filing, please contact Senior Regulatory Analyst Ashley Herrera at (208) 388-2656 or aherrera(a�idahopower.com. 1221 W. Idaho St(83702) P.O. Box 70 Boise, ID 83707 Idaho Public Utilities Commission April 15,2026 Sincerely, .Aru rL Grant T. Anderson GTA:sg Enclosure Idaho Power Page 2 of 2 Idaho Power Company First Revised Sheet No. N - 2 Cancels I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. N - 2 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 per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs Effective - May 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 26-02 Idaho Power Company Second Revised Sheet No. N - 3 Cancels I.P.U.C. No. 30, Tariff No. 101 First Revised Sheet No. N - 3 RULE N SPECIAL ARRANGEMENTS FOR SUBSTATION ALLOWANCES AND TRANSMISSION VESTED INTEREST (Continued) Transmission Vested Interest (Continued) Transmission Vested Interest Refunds. Transmission Vested Interest Refunds will be paid by the Company and funded by the Additional Schedule 9 or 19 Applicant's Transmission Vested Interest Charge as calculated in accordance with Schedule 19. The initial Applicant will be eligible to receive refunds up to 80 percent of their original construction cost. Transmission Vested Interest Refund Limitations a. Transmission Vested Interest Refunds will be funded by no more than 4 Additional Schedule 9 or 19 Applicants during the 5-year period following the completion date of the Transmission Line Installation. b. In no circumstance will refunds exceed 100 percent of the refundable portion of any party's cash payment to the Company. Transmission Vested Interest Charges: Additional Schedule 9 or 19 Applicants with a Connected Load of greater than 1 MW who connect to a Transmission Vested Interest Portion of a Transmission Line Installation will pay a Transmission Vested Interest Charge to be refunded to the Transmission Vested Interest Holder. An Additional Schedule 9 or 19 Applicant will pay an amount determined by this equation: Transmission Vested Interest Charge = A x B where; A = Load Ratio: Additional Schedule 9 or 19 Applicant's Connected Load divided by the sum of Additional Applicant's Connected Load and Transmission Vested Interest Holder's load. B = Vested Interest Holder's un-refunded contribution. The Additional Schedule 9 or 19 Applicant has no Transmission Vested Interest and the Transmission Vested Interest Holder remains the Transmission Vested Interest Holder. The Transmission Vested Interest Holder's Transmission Vested Interest will be reduced by the newest Additional Schedule 9 or 19 Applicant's payment. The Transmission Vested Interest Charge will not exceed the sum of the Transmission Vested Interests in the Transmission Line Installation. If an Additional Schedule 9 or 19 Applicant connects to a portion of a vested Transmission Line Installation which was established under a prior rule or schedule, the Transmission Vested Interest Charges of the previous rule or schedule apply to the Additional Schedule 9 or 19 Applicant. IDAHO Issued by IDAHO POWER COMPANY Issued per Order No. Timothy E. Tatum, Vice President, Regulatory Affairs Effective - May 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 26-02 Idaho Power Company First Revised Sheet No. N - 2 Cancels I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. N - 2 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 $99,826104,806 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 per Order No. 36892 Timothy E. Tatum, Vice President, Regulatory Affairs Effective-- da^uary 1, 2 6May 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 26-02 Idaho Power Company Second Revised Sheet No. N - 3 Cancels I.P.U.C. No. 30, Tariff No. 101 First Revised Sheet No. N - 3 RULE N SPECIAL ARRANGEMENTS FOR SUBSTATION ALLOWANCES AND TRANSMISSION VESTED INTEREST (Continued) TraRSMossmen Vested interest Portion us that part ef the Gempany's transmission system W a Transmission Vested Interest is helm Substation Alle Dianne transformeF Gapacity On Substation FaGilities, the eratmons will be inGluded in the separate agreement between the Customer and the Gomm Ry: beGayse ef the Customer's request. The Customer will be eligible to reGeive a GRe tome Substation AllewanGe based UPOR subseqUeRt sustained usage Of GapaGity by the Customer. a. Substation Allowance: The maximum possible allewanGe will be determined by MU!tiplyiRg the The Customer will iRitially pay for the Gost of new or upgraded Substation Facilities requir rust of the Substation FaGilitieC Customer ever a five year peried, with anRual ayrneRts based OR the , at the time of refund. The first refund will be paid ene year fellewing the first menth energy is delivered threugh the new Substatien Fanilities The FefURds will GGGUr based on the following adjustment, wh'Gh will be added to the Subst AllewaRGe received in the previeus year. if there is ne Ghange on load from the ear, the Substation AllewanGe for that year is equal to the Substation AllewaRGe from 11 . year: Nurnber of Substotinn Rofi,nrls . OR fi..o_,,00r per ar! The Customer's aRnual refunds will be made on aGGerdanGe with the SubstatmeR AllewanGe amount stated On the separate GenStFUGtOGR agreement between the Gusterner and the Company. Transmission Vested Interest radial feed, the following Gensiderations will be ORGluded in the separate agreement between the Gustemer and the Gemnany: Customer'sThe Customer will lRitially pay fer the GGSt Of Rew or upgraded TraRSMOSSOOR FaGilities required beGause of the InterestRefi inns in a rdanne with CGhed,ile 9 or 19. rrrc v,�urta�rrcfEEervc�rTcc-vcrn-ry u�vr—rs Transmission Vested Interest (Continued) Transmission Vested Interest Refunds. IDAHO Issued by IDAHO POWER COMPANY Issued per Order No. 36892 Timothy E. Tatum, Vice President, Regulatory Affairs Effective_- Ian,iar„ 1, ''n��May 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 26-02 Idaho Power Company Second Revised Sheet No. N - 3 Cancels I.P.U.C. No. 30, Tariff No. 101 First Revised Sheet No. N - 3 Transmission Vested Interest Refunds will be paid by the Company and funded by the Additional Schedule 9 or 19 Applicant's Transmission Vested Interest Charge as calculated in accordance with Schedule 19. The initial Applicant will be eligible to receive refunds up to 80 percent of their original construction cost. Transmission Vested Interest Refund Limitations a. Transmission Vested Interest Refunds will be funded by no more than 4 Additional Schedule 9 or 19 Applicants during the 5-year period following the completion date of the Transmission Line Installation. b. In no circumstance will refunds exceed 100 percent of the refundable portion of any party's cash payment to the Company. Transmission Vested Interest Charges: Additional Schedule 9 or 19 Applicants with a Connected Load of greater than 1 MW who connect to a Transmission Vested Interest Portion of a Transmission Line Installation will pay a Transmission Vested Interest Charge to be refunded to the Transmission Vested Interest Holder. An Additional Schedule 9 or 19 Applicant will pay an amount determined by this equation: Transmission Vested Interest Charge = A x B where; A = Load Ratio: Additional Schedule 9 or 19 Applicant's Connected Load divided by the sum of Additional Applicant's Connected Load and Transmission Vested Interest Holder's load. B = Vested Interest Holder's un-refunded contribution. The Additional Schedule 9 or 19 Applicant has no Transmission Vested Interest and the Transmission Vested Interest Holder remains the Transmission Vested Interest Holder. The Transmission Vested Interest Holder's Transmission Vested Interest will be reduced by the newest Additional Schedule 9 or 19 Applicant's payment. The Transmission Vested Interest Charge will not exceed the sum of the Transmission Vested Interests in the Transmission Line Installation. If an Additional Schedule 9 or 19 Applicant connects to a portion of a vested Transmission Line Installation which was established under a prior rule or schedule, the Transmission Vested Interest Charges of the previous rule or schedule apply to the Additional Schedule 9 or 19 Applicant. IDAHO Issued by IDAHO POWER COMPANY Issued per Order No. 36892 Timothy E. Tatum, Vice President, Regulatory Affairs Effective_- danuary 1, 2 May 15, 2026 1221 West Idaho Street, Boise, Idaho Advice No. 26-02