20260515Final Approved Tariffs.pdf

Idaho Power Company First Revised Sheet No. N - 2
IDAHO AHO PUBLIC UTILITIES COMMISSION
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. N - 2 Approved Effective
May 1, 2026 May 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 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
IDAHO AHO PUBLIC UTILITIES COMMISSION
I.P.U.C. No. 30, Tariff No. 101 First Revised Sheet No. N - 3 Approved Effective
May 1, 2026 May 15,2026
RULE N Commission Secretary
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