20260903Decision Memo.pdf

DECISION MEMORANDUM
TO: COMMISSIONER LODGE
COMMISSIONER HAMMOND
COMMISSIONER HARDIE
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL
FROM: CHRIS BURDIN
DEPUTY ATTORNEY GENERAL
DATE: SEPTEMBER 3, 2026
SUBJECT: IN THE MATTER OF IDAHO POWER COMPANY'S APPLICATION FOR
APPROVAL OF REVISED DEPRECIATION RATES FOR ELECTRIC
PLANT-IN-SERVICE AND REQUEST FOR ACCOUNTING ORDER;
CASE NO. IPC-E-26-23.
On August 19, 2026, Idaho Power Company ("Company") applied to the Idaho Public
Utilities Commission ("Commission") requesting an order: (1) approving updated depreciation
rates for electric plant-in-service effective January 1, 2028; and (2) authorizing amortization
accounting treatment for new accounts established as a result of Federal Energy Regulatory
Commission ("FERC") Order No. 898. Application at 1. The Company represented that it is not
seeking to change retail electric rates in this proceeding. Id.
STAFF RECOMMENDATION
Commission Staff ("Staff') recommends that the Commission issue a Notice of
Application and Notice of Intervention Deadline establishing a 21-day intervention period.
COMMISSION DECISION
Does the Commission wish to issue a Notice of Application and Notice of Intervention
Deadline establishing a 21-day intervention period?
Chris Burdin
Deputy Attorney General
I:\Legal\ELECTRIC\IPC-E-26-23\memos\IPCE2623_dec 1_cb.docx
DECISION MEMORANDUM 1