Supplemental to No. 19.DOC

Case No IPC-E-01-43
February 15, 2002

Staff Request No. 19: Referring to page 10, lines 1 through 11 of Ms. McCarvill’s testimony, please explain in detail and provide supporting documentation in response to the following questions:
a. Please provide the dollar amounts and dates booked for the write-offs.
b. Why were booked write-offs reflected associated with the buy-back if the intent was to continue operation after the buy-back ended in March of 2003.
c. Isn’t it true that the write-offs were actually a result of the final shut down of the Pocatello plant? If your answer is no, please provide supporting documentation, contracts, and accounting rules etc. to support this position.

Supplemental Response to Request No. 19:
(c) The accounting rules and guidance in question from Astaris’ external auditors included SEC Staff Accounting Bulletin No. 100 -- Restructuring Charges and Impairments; Emerging Issues Task Force No. 94-3 Severance Liabilities and Exit and Restructuring Costs; and SFAS No. 121 -- Asset Impairment.

CERTIFICATE OF SERVICE

I hereby certify that I have this 15th day of February 2002, served the foregoing SUPPLEMENTAL RESPONSE TO FIRST PRODUCTION REQUEST OF THE STAFF TO ASTARIS, LLC. in Case No. IPC-E-01-43, by electronically filing a copy thereof, and first-class mail postage prepaid, to the following:

LARRY D. RIPLEY
IDAHO POWER COMPANY
1221 W. IDAHO
BOISE, ID 83702-5627

e-mail: [e-mail]
BARTON L KLINE
IDAHO POWER COMPANY
1221 W. IDAHO
BOISE, ID 83702-5627

e-mail: [e-mail]
ROBERT M POMEROY JR
THORVALD A NELSON
HOLLAND & HART LLP
8390 E CRESCENT PKWY, STE 400
GREENWOOD VILLAGE CO 80111

e-mail: [e-mail]
MIQUEL F UGARTE
ASTARIS LLC
622 EMERSON RD
PO BOX 411160
ST LOUIS MO 63141

e-mail: [e-mail]
RICHARD PASQUIER
FMC CORPORATION
1735 MARKET ST
PHILADELPIA PA 19103

e-mail: [e-mail]
RANDALL C. BUDGE
RACINE OLSON NYE ET AL
201 EAST CENTER ST A#2
POCATELLO, ID 83201-6339

e-mail: [e-mail]
PETER J. RICHARDSON
RICHARDSON & O’LEARY
PO BOX 1849
999 EAST STATE STREET
EAGLE ID 83616

e-mail: [e-mail]
ANTHONY YANKEL
29814 LAKE RD.
BAY VILLAGE, OH 44140

e-mail: [e-mail]
JOHN R. HAMMOND, JR.
DEPUTY ATTORNEY GENERAL
IDAHO PUBLIC UTILITIES COMMISSION
472 W. WASHINGTON
BOISE, ID 83702-5983

e-mail: [e-mail]
JEAN JEWELL
IDAHO PUBLIC UTILITIES COMMISSION
472 W. WASHINGTON
BOISE, ID 83702-5983

e-mail: [e-mail]
___________________________
SECRETARY