20260529Final Approved Tariffs.pdf

Idaho Power Company Third Revised Sheet No. 55-1
IDAHO HO PUBLIC UTILITIES COMMISSION
I.P.U.C. No. 30, Tariff No. 101 Second Revised Sheet No. 55-1 Approved Effective
May 29, 2026 June 1,2026
SCHEDULE 55 Per ON 37054
POWER COST ADJUSTMENT Commission Secretary
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 0.4897 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
IDAHO HO PUBLIC UTILITIES COMMISSION
I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. 55-2 Approved Effective
May 29, 2026 June 1,2026
Per ON 37054
Commission Secretary
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 oho 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
IDAHO HO PUBLIC UTILITIES COMMISSION
I.P.U.C. No. 30, Tariff No. 101 Third Revised Sheet No. 55-3 Approved Effective
May 29, 2026 June 1,2026
Per ON 37054
Commission Secretary
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 Cate o Adjustment Sharing
1 2 3 14
1 1.0272 0( 0065) 0.0082 0.0000 0.4897 0.0000 0.5392
3 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
5 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
6 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
7 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
8 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
9S 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
9P 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
9T 1.0272 (0.0065) 0.0082 0.0000 (0.4897) (0.0000) 0.5392
15 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
19S 1,0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
19P 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
19T 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
24 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
40 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
41 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
42 1.0272 0.0065 0.0082 0.0000 0.4897 0.0000 0.5392
26 1.0272 0.0065 0.0082 0.0000 0.4897 0.5392
29 1.0272 0.0065 0.0082 0.0000 0.4897 0.5392
30 1.0272 0.0065 0.0082 0.0000 0.4897 0.5392
32 1.0272 0.0065 0.0082 0.0000 0.4897 0.5392
33 1.0272 0.0065 0.0082 0.0000 0.4897 0.5392
34 1.0272 0.0065 0.0082 0.0000 0.4897 0.5392
* 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