20261110Decision Memo.pdf

DECISION MEMORANDUM
TO: COMMISSIONER LODGE
COMMISSIONER HAMMOND
COMMISSIONER HARDIE
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL
FROM: JEFFREY R. LOLL
DEPUTY ATTORNEY GENERAL
DATE: NOVEMBER 10, 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, resulting in an annual increase of approximately $32.3 million
from the depreciation expense currently approved in customer rates, effective January 1,2028; and
(2) authorizing amortization accounting treatment for new accounts established as a result of
Federal Energy Regulatory Commission Order No. 898 ("Application"). The Company requests
an order by mid-February 2027.
On September 14, 2026, the Commission issued a Notice of Application and a Notice of
Intervention Deadline establishing a 21-day intervention period. Order No. 37160. The
Commission granted intervenor status to the Idaho Irrigation Pumpers Association, Inc.; the
Industrial Customers of Idaho Power; and Micron Technology, Inc. Order Nos. 37188 and 37202.
STAFF RECOMMENDATION
Commission Staff recommends the Commission issue a Notice of Modified Procedure
establishing a December 18, 2026, public comment deadline, a January 12, 2027, Staff and
Intervenor cross-reply deadline, and a January 22, 2027, Company reply comment deadline.
N
DECISION MEMORANDUM 1

COMMISSION DECISION
Does the Commission wish to issue a Notice of Modified Procedure establishing a
December 18, 2026, public comment deadline, a January 12, 2027, Staff and Intervenor cross-
reply deadline, and a January 22, 2027, Company reply comment deadline?
Jeffrey R. Loll
Deputy Attorney General
I:\Legal\ELECTRIC\IPC-E-26-23\tnemos\IPCE2623_dee2jl.doex
DECISION MEMORANDUM 2