20031010Stipulation and Motion for Acceptance of Settlement.pdf

IDAHO POWER COMPANY
O. BOX 70
BOISE, IDAHO 83707
RECEIVED m
FfLED
2D~3 nCT - 9 PH 4:31
MONICA MOEN
Attorney
An IDACORP Company
IDr'.IH.J PUbLIC
UTILITIES COMHISStON
October 9 2003
HAND DELIVERED
Jean D. Jewell, Secretary
Idaho Public Utilities Commission
472 West Washington Street
P. O. Box 83720
Boise, Idaho 83720-0074
Re:Case No. IPC-03-
Stipulation and Motion For Acceptance of Settlement
Dear Ms. Jewell:
Please find enclosed for filing an original and seven (7) copies of Idaho
Power Company s Stipulation and Motion For Acceptance of Settlement regarding the
above-entitled case.
I would appreciate it if you would return a stamped copy of this transmittal
letter in the self-addressed stamped envelope enclosed.
Very truly yours
Monica Moen
MM:jb
Enclosures
Telephone [phone] Fax [phone] E-mail MMoenfBJidahopower.com
MONICA B. MOEN ISB #5734
BARTON L. KLINE ISB #1526
Idaho Power Company
O. Box 70
Boise, Idaho 83707
Phone: [phone]
FAX: [phone]
Attorneys for Idaho Power Company
RECEIVED
r.
' ,
1 L...
IT)
1003 OCT -9 PN 4: 31
PUGLIC
UTILITIES CQI'U11SStON
Express Mail Address
1221 West Idaho Street
Boise, Idaho 83702
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF IDAHO POWER COMPANY TO
REVISE ITS DEPRECIATION RATES FOR
PLANT IN SERVICE
CASE NO. IPC-O3-
MOTION FOR ACCEPTANCE
OF SETTLEMENT
COMES NOW , Idaho Power Company ("Idaho Power" or "Company ) on
behalf of itself, the Staff of the Idaho Public Utilities Commission ("Staff") and the
Industrial Customers of Idaho Power ("Industrial Customers ), all of whom are
hereinafter collectively referred to as the "Parties" and , in accordance with RP 056 and
RP 271-280 , hereby move the Commission for an Order accepting the settlement
negotiated by the Parties as embodied in the Stipulation which is attached to this Motion
as Exhibit 1. This Motion is based on the following.
MOTION FOR ACCEPTANCE OF SETTLEMENT, Page
Procedural History
On May 6, 2003, Idaho Power filed an Application with the Idaho Public
Utilities Commission ("IPUC" or the "Commission ) requesting authority to institute
revised depreciation rates for the Company s electric plant in service. No major
changes have been made to the Company s depreciation rates in the last ten years.
The Company s depreciation rates last changed in March 1993 when the
Commission issued IPUC Order No. 24739 in Case No. IPC-92-23. In its May 6
2003 filing, the Company sought an accounting order approving revised depreciation
rates that the Company would prospectively apply to its depreciable plant in service.
Although the Company s total annual depreciation expense would increase under its
original proposal, the Company did not request to change its electric rates with the
Application.
The proposed depreciation rates included in the Company s Application
were based upon the results of a detailed depreciation study of the Company s electric
plant in service as of December 31 2001. On the basis of $2 900 657,420 of
depreciable plant in service on December 31 2001 and using the average service life
procedure , Idaho Power requested depreciation changes in its Application that would
have increased the Company s total annual depreciation expense by $6 994 021.
With the exception of some of the concepts identified in the Stipulation
the Commission Staff generally accepted the Company s Application as filed with the
Commission. Analysis by the Staff confirmed that Idaho Power s proposed depreciation
rates were comparable to those used in the industry by similar companies. However
MOTION FOR ACCEPTANCE OF SETTLEMENT, Page 2
Staff expressed concerns regarding specific accounts and these concerns are recited in
Staff's comments dated August 29 2003.
After a series of public meetings and settlement discussions, on
August 11 , 2003, the Parties agreed to several adjustments to the Company s proposed
depreciation expenses for certain accounts associated with the Company s steam
production plant, hydraulic production plant1 and transmission plant. The Parties also
agreed that Idaho Power would adjust the lives for computer equipment and establish
sub-accounts to include the reserve adjustments. The Parties accepted the
depreciation accruals originally proposed by the Company in its Application for its
distribution plant, its general plant (with the exception of computer Accounts 391.200
and 391.210), and its other production plant categories.
The changes agreed to by the Parties resulted in an overall reduction in
the requested depreciation rate of the Company from approximately 3.15% to 3.06% or
a reduction in the Company s annual requested increase in depreciation expense from
about $7.0 million to $4.3 million.The Parties' settlement of this matter is embodied in
the attached Stipulation.
II.
All of the Parties agree that the Stipulation is in the public interest and that
all of the terms of the Stipulation are fair, just and reasonable. The Parties support
adoption of the Stipulation and acceptance of the Stipulation by the Commission as a
resolution of all the outstanding issues.
1 Within its Application, Idaho Power proposed that the plant life of its hydro-electric facilities be determined by considering each
facility's condition and current Federal Energy Regulatory Commission (FERC) operating license. The weight that should be given
to the term of the FERC operating license remains unresolved and is not addressed in this Stipulation.
MOTION FOR ACCEPTANCE OF SETTLEMENT, Page 3
III.
The Parties negotiated the Stipulation as an integrated settlement
document. All of the Parties to this case are signatories to the Stipulation. The Parties
request that the Stipulation will be entered into the record as evidence in this
proceeding. As a result , in accordance with RP 274 , the Parties respectfully submit that
an evidentiary hearing is not required.
NOW, THEREFORE , Idaho Power Company, on behalf of itself and of the
Parties, requests the Commission issue its Order accepting the Stipulation in settlement
of all of the remaining issues in the case.
Respectfully submitted this 9th day of October 2003.
MONICA B. MOEN
Attorney for Idaho Power Company
MOTION FOR ACCEPTANCE OF SETTLEMENT, Page 4
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that on the 9th day of October 2003 , I served a true
and correct copy of the within and foregoing MOTION FOR ACCEPTANCE OF
SETTLEMENT upon the following named individuals by the method indicated below
and addressed to the following:
Lisa D. Nordstrom
Deputy Attorney General
Idaho Public Utilities Commission
472 W. Washington Street
O. Box 83720
Boise, Idaho 83720-0074
Hand Delivered
S. Mail
Overnight Mail
FAX
Peter J. Richardson
Molly O'Leary
Richardson & O'Leary
99 E. State Street, Suite 200
O. Box 1849
Eagle, Idaho 83616
Hand Delivered
S. Mail
Overnight Mail
FAX
(J,
MONICA B. MOEN
CERTIFICATE OF SERVICE
EXHIBIT
MONICA B. MOEN ISB #5734
BARTON L. KLINE ISB #1526
Idaho Power Company
O. Box 70
Boise, Idaho 83707
Phone: [phone]
FAX: [phone]
Attorneys for Idaho Power Company
Express Mail Address
1221 West Idaho Street
Boise , Idaho 83702
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF IDAHO POWER COMPANY TO
REVISE ITS DEPRECIATION RATES FOR
PLANT IN SERVICE
CASE NO. IPC-O3-
This Stipulation is entered into among Idaho Power Company ("Idaho
Power" or "Company ), the Staff of the Idaho Public Utilities Commission ("Staff") and
the Industrial Customers of Idaho Power Company ("Industrial Customers ) as their
signatures appear at the end of this Stipulation. Idaho Power and the other signing
Parties are hereinafter together referred to as the "Parties.
The purpose of this Stipulation is to settle all of the issues in the above-
referenced proceeding.
STIPULATION -
PROCEDURAL HISTORY
On May 6 , 2003 , Idaho Power filed an Application with the Idaho Public
Utilities Commission ("IPUC" or the "Commission ) requesting authority to institute
revised depreciation rates for the Company s electric plant in service. No major
changes have been made to the Company s depreciation rates in the last ten years.
The Company s depreciation rates last changed in March 1993 when the
Commission issued IPUC Order No. 24739 in Case No. IPC-92-23. In its May 6
2003 filing, the Company sought an accounting order approving revised depreciation
rates that the Company would prospectively apply to its depreciable plant in service.
Although the Company s total annual depreciation expense would increase under its
original proposal , the Company did not request to change its electric rates with the
Application.
The proposed depreciation rates included in the Company s Application
were based upon the results of a detailed depreciation study of the Company s electric
plant in service as of December 31 2001. On the basis of $2 900 657,420 of
depreciable plant in service on December 31 2001 and using the average service life
procedure, Idaho Power requested depreciation changes in its Application that would
have increased the Company s total annual depreciation expense by $6 994 021.
With the exception of some of the concepts discussed below, the
Commission Staff generally accepted the Company s Application as filed with the
Commission. Analysis by the Staff confirmed that Idaho Power s proposed depreciation
rates were comparable to those used in the industry by similar companies. However
STIPULATION - 2
Staff expressed concerns regarding specific accounts and these concerns are recited in
Staff's comments dated August 29 , 2003.
After a series of public meetings and settlement discussions , on August
, 2003, the Parties agreed to several adjustments to the Company s proposed
depreciation expenses for certain accounts associated with the Company s steam
production plant, hydraulic production plant1 and transmission plant. The Parties also
agreed that Idaho Power would adjust the lives for computer equipment and establish
sub-accounts to include the reserve adjustments. The Parties accepted the
depreciation accruals originally proposed by the Company in its Application for its
distribution plant, its general plant (with the exception of computer Accounts 391.200
and 391.210), and its other production plant categories.
The changes agreed to by the Parties resulted in an overall reduction in
the requested depreciation rate of the Company from approximately 3.15% to 3.06% or
a reduction in the Company s annual requested increase in depreciation expense from
about $7.0 million to $4.3 million. More specifically, the Parties agree as follows.
II.
AGREEMENT
To settle the depreciation matter identified above , the Parties agree to
reduce Idaho Power s requested increase in depreciation expense from $6 994 021 to
310 591 per year, based upon 2001 plant levels , in accordance with the following:
Within its Application, Idaho Power proposed that the plant life of its hydro-electric facilities be determined by considering each
facility s condition and current Federal Energy Regulatory Commission (FERC) operating license. The weight that should be given
to the term of the FERC operating license remains unresolved and is not addressed in this Stipulation.
STIPULATION - 3
Steam Production Plant (Accounts 311 00 31210 31220 and
31400): The Company will lower the salvage costs for the Jim Bridger Plant from a
negative ten percent to a negative five percent which coincides with the rates recently
approved by the Commission for PacifiCorp. Idaho Power and PacifiCorp are joint
owners of the Bridger Plant. As illustrated in Exhibit 1 to this Agreement, changes to
accounts 311., 312., 312.20 and 314.00 will reduce the depreciation expense of
the Company s steam production plant from $22 672 796 as requested in its Application
to $21 693 983 or by $978 813 per year based on 2001 plant levels.
Hydraulic Production Plant (Accounts 331 00 332 1 , 332 2 and
334 00: Idaho Power will reduce the proposed depreciation expense of its hydraulic
production plant from $13,445 303 as proposed in its Application to $12 393 839
(based upon plant levels as of December 31 , 2001) by adjusting the net salvage rate for
accounts 331., 332., 332.2 and 334.00. These changes will result in an overall
depreciation expense reduction of $1 ,051 ,464 per year based on 2001 plant levels for
the Company s hydraulic production plant as illustrated in Exhibit 1 hereto. Idaho
Power and Staff acknowledge that they do not agree on the weight that should be given
to the term of FERC operating licenses in setting depreciation expense. Idaho Power
and Staff agree that this settlement does not constitute acquiescence on that issue by
either Party.
Transmission Plant (Accounts 354 00 and 355 00): The Company
will reduce the negative salvage rate of its towers and fixtures (account 354.00) from a
proposed negative salvage rate of 50% to a negative salvage rate of 30%.
Furthermore, the Company will adjust the negative salvage rate of its poles and fixtures
STIPULATION - 4
(account 355.00) from a negative salvage rate of 75% to a negative salvage rate of
60%. The combined effect of these changes will reduce the proposed depreciation
expense of the Company s transmission plant from $10 717 860 to $10 064 707 for a
reduction of $656 153 in proposed depreciation expense based upon 2001 plant levels
and as illustrated in Exhibit 1 hereto.
General Plcmt (Accounts 391 20 and 391 21 : The Parties agree to
divide the two existing computer equipment plant sub-accounts (391.200 and 391.210)
into four sub-accounts. Equipment with a vintage prior to 2002 will be amortized at the
rates proposed by the Company in its original Application. Equipment with a vintage
2002 and thereafter will be amortized at the straight-line rate for the agreed-upon
service lives: 5 years for 391.200 and 6 years for 391.210. The actual implementation
process for vintages prior to 2002 , including rates and/or retirements, shall be further
determined during the general rate case that is expected to be filed in October 2003.
The Parties agree to the depreciation accruals originally proposed
by the Company in its Application for its distribution plant, its general plant (with the
exception of computer Accounts 391.200 and 391.210), and its other production plant
categories as shown on Exhibit 1 hereto.
The Parties agree that the depreciation rates agreed to herein shall
become effective on December 1 2003.
The Parties agree that this Stipulation is in the public interest with
respect to the issues covered by it and that all of the terms of the Stipulation are fair
just and reasonable.
STIPULATION - 5
This Stipulation will be entered into the record as evidence in this
proceeding. The Parties shall support adoption of the Stipulation and acceptance of
the Stipulation as a reasonable resolution to the issues identified previously. If the
Idaho Public Utilities Commission rejects all or any part of this Stipulation , any Party
disadvantaged by such action , including Idaho Power, shall have the right, upon written
notice to the Commission and all Parties to the proceeding, within seven (7) days of the
Commission s Order, to withdraw from the Stipulation. No withdrawing Party shall be
bound by the terms of this Stipulation and any withdrawing Party may seek
reconsideration of the Commission s Order. Withdrawal from the Stipulation would not
prevent the withdrawing Party from subsequently requesting that the Commission hold
a hearing in this case to resolve the depreciation matters identified above.
The Parties have negotiated this Stipulation as an integrated
settlement document. The Parties recommend that the Commission accept this
Stipulation without material change or condition.
10.This Stipulation may be executed in counterparts , and each signed
counterpart shall constitute an original document.
STIPULATION - 6
10/06/2003 MON 15: 50 FAX [phone] RICHARDSON OLEARY
Date
Date
/ol,lf) J
Date
STIPULATION - 7
141 002/002
MONICA B. MOEN
Attorney for Idaho Power Company
LISA D. NORDSTROM
Attorney for Idaho Public Utilities
Commission Staff
~ V~4-
PETER J. iCHARDSON
Attorney for Industrial Customers of
Idaho Power Company
/0- 07- 03
Date MONICA B. MOEN
Attorney for Idaho Power Company
(0
/~
/ o~
/)
u'\
LISA D. NORDSTR M
Attorney for Idaho Pu lic Utilities
Commission Staff
Date PETER J. RICHARDSON
Attorney for Industrial Customers of
Idaho Power Company
STIPULATION - 7
EXHIBIT 1
IDAHD POWER COMPANY
COMPARISON OF PROPOSED CALCULATED ANNUAL DEPRECIATION ACCRUALS VS. PRESENT ANNUAL DEPRECIATION ACCRUALS
CALCULATED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31. 2001
AVERAGEBERVICE LIFE PROCEDURE AND GENERAL PLANT AMORTIZATION
ACCOUNT
ORIGINAL
COST
(4)
SURVIVOR
CURVE
C... No. IPC-E.o~7
CALCULATED ANNUALACCRUAL ACCRUAL
AMOUNT RATE
(8)=(7Y(4)
A.g... 4, 2003
COMPROMISE ANNUAL
ACCRUAL ACCRUALAMOUNT RATE
A.g..111.2003
Nr;T . AS STIPULATED
SALVAGE ACCRUAL ACCRUAL
PERCENT AMOUNT RATE
DIFFERENCE
BETWEEN
CURRENT ANNUAL APPLICATION AND
ACCRUAL ACCRUAL STIPULATEDAMOUNT RATE AMOUNTS
NET
SALVAGE
PERCENT
(3)
NET
SALVAGE
PERCENT
ORIGINAL
CO8T
(4)
DEPRECIABLE PLANT
STEAM PRODUCTION PLANT
310.20 LAND AND WATER RIGHTS 198.144.198.144.2;27 459
~:~F"
"2.
:1:05
113.479 113.479
(fa)078;504 3.6.4 (10)
"".
.3;Mt.:i8\i
329069 329.069
321.042 321.042
335 335
618 618
742 742
848 91.848
22,872,796 21,893,983 23.207.828
27 4 314
I~'
:':~~~!~~
2.9:1 .
3:48
;:l~\.. 3
11.
12.
;;a~r
(19)
Cia!
75-R4
312.30 BOILER PLANT EQUIPMENT - RAILCARS
31~.OO NR!!Qi:j~~E~fP.a:.iij(jff~;'iT'
315.00 ACCESSORY ELECTRIC EQUIPMENT
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT
318,40 MISCELLANEOUS POWER PLANT EQUIPMENT
316.50 MISCELLANEOUS POWER PLANT EQUIPMENT
316.70 MISCELLANEOUS POWER PLANT EQUIPMENT
316.80 MISCELLANEOUS POWER PLANT EQUIPMENT
159.933
495:803
850.874
424.643
22.875
774
086
85.493
116.372.
tj1iJi33P:1iOO.8i;
467798.
10,224247.
215428.
17.334.
21.497.
131 591.
.. ... !13.~?9
9?8.504
329.069
321042
335
618
742
116.372.
fOji:33q,8jiQ;8!;.
487798.
224.247.
215.428,
17.334.
497.
131 591.
25-R3
8~b85-51.5 .
45-RO.5 .
9-L3
9-L3
17-52.
14-L0.
TOTAL STEAM PRODUCTION PLANT 755,776,087.22,872,796755,778,087.
333.00 WATER WHEELS, TURBINES AND GENERATORS
~;6b"." ~p:C;Ei!$Qf!f.EQEjt'ff!(jt,~dQjPME!f!;?8T;?:;:
;;j.
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
336.00 ROADS. RAILROADS AND BRIDGES
181422.884.18 .80-R3 181 422.884.18 (S) 3,324062 1.
?M:,,!!!!,j;i9:iIIi;'t(r;'(~i.:rnl':!?:;;'Mi~lj'~.iJ.~iIIi/?;i.t1!j;;frf ;J~;~fi!i';;; '
::'
:D;:,
~\~'
13,588,424.13 100-50' 13.588,424.13 0 249.870 .
933.691.75-R3 933,691.~ 1.(5)
~j;: :;"';
;"';;~tv r
/~!
"iY\': ":~;i.t~J.u;'
, '
2?':~;n
249,870 1.84 0 249870 1.
134,973 1.95 0 134.973 1.
813,898 1.
!iM:!!9!\,,;;5PV'i;ij$\?C
213.850 1.
106 093 1.
TOTAL HYDRAULIC PRODUCTION PLANT 605,840,412.605,840,412.13,445,303 12,782,708 12,393,839
852,849.Square 852.849.24.206 24.206 206
637.976.Square 637.976.378 46.378 46.378
747 458.Sq.are 747.458.516 21,516 21.S18
40.868;685.Square 40.868.865;161478 161.478 161.478
193,260.Square 193.260.33,283 33.283 33,283
419.086.Square 419.086.69.631 831
47,719,318.719,316.358,492 358 492 358,492 322,808
12,032,270
OTHER PRODUCTION PLANT
341.00 STRUCTURES AND IMPROVEMENTS.
342.00 FUEL HOLDERS
343.00 PRIME MOVERS
344.00 GENERATORS
345.00 ACCESSORY ELECTRIC EQUIPMENT
348.00 MISCELLANEOUS POWER PLANT EQUIPMENT
23.180
65.332
20.804
115.184
868
88,840
TOTAL OTHER PRODUCTION PLANT
TRANSMISSION PLANT
350.
352.
353.
~;:~
358.
359.
12.814.839.05 65-R3 12.814.639.05 0 197074
241 837.88 8O-R3 27.241 837.88 (20) 352.556
184,645 278.92 45-50.5 184.645,276.92 (5) 3,906,396
;i;I!~~"~;~';~~~~.1~1~~\~:~I~I;~j;i;:~:I~IJi~\)!X!1:.~~~":'
96.912.093.19 6D-R2 96.912,093.19 (20) 1,895,458
318,351.65-R3 318,351.
197.074
352,558
906,396
i:i,~~I:I' ::~,895.458
399
54 0 197 074 1,54 17409729 (20) 352 558 1.29 744 57512 (5) 3.906.398 2.12 4.261.469
.~8 ;~;~;~:~~'4If~ ~~~1I!iR,
:;i
fiX:' i!t:
:!~~'
:ii
::j
i:~i
~~il. 96 (20)
. .
' 1 895,456 . l.ee .. 1.709.eO!0 3,399 1.07 4 854
!?4
, ;
:;l:=i
(20)
(5)
J~r~;.
(20)
i"'ft:i:~;
LAND RIGHTS AND EASEMENTS
STRUCTURES AND IMPROVEMENTS
STATION EQUIPMENT
l:wa~"ii.I~~:\~ii:1W\~i
~)~,
i"i'.
OVERHEAD CONDUCTORS AND DEVICES
ROADS AND TRAILS
TOTAL TRANSMISSION PLANT 457,252.175.457,252,175.10,717,860 223 179
13,306,974.55-R2.13.306.974.(~O)272.237 (20)272.237
102,170.691.50-01 102,170,691.879,401 679,401
186.092.812.41-R1.166,092,812.(50)090.876 (50)090.878
86.833.411.46-R2 86,833,411.(30)811.631 (30)811,631
582.849.8O-R2 582 949.(25)582,854 (25)582.854
119.073.666.37-51.119,073.868.(10)258.824 (10)258,624
246883,110.35-R2 248.883,110.300,852 300.852
42.822.542.30-52 42.822,542.(30)571,829 (30)571 829
37.736,793.30-L2 736,793.530,909 530,909
359.317.8-55 359.317.102,116 28.42 102.116
726.825.II-RO.726.825.(20)204.641 11.(20)204.841
818.844.2Q.R1 818.844.(20)219.509 (20)-219 509
851.007,738.851 007,738.22.823.279 22.823.279
10.064,707 955.765
(20)272,237 351.080 ' 2.
879 401 405.079
(50)090.876 445.759
(30)811 831 114 193
(25)582.854 543.757
(10)268.624 872,998
300.852 831 275
(30)571 829 981.870
530.909 084051
28.102 116 28.25,311
11.(20)204.841 11.134,154
(20)219,509 176.225
22,823,279 27,765750
(5)544,177 400,961
(5)573.315 571 805
227.423 242.
026,268 505.535
34.189,362 34.590,992 12.
31.931,348 31.618461 12.
1.78 320 19,855 10.
447.995 369.063 11.
33,799.12.
841 958 828,503
135,122 153,993
53,401 116.198
89.588 30.216
288.268 150863
588,169 375,431
435.313 177597
11.751 085 11.259.339
898.442 354.509
312,435 145,721
16.125.343 18.37.521
158.450 111,325
20,578,778 10,114,064
88,709.078 64,398,485
DISTRIBUTION PLANT
361.00 STRUCTURES AND IMPROVEMENTS
362.00 STATION EQUIPMENT
364.00 POLES, TOWERS AND FIXTURES
365.00 OVERHEAD CONDUCTORS AND DEVICES
388.00 UNDERGROUND CONDUIT
367.00 UNDERGROUND CONDUCTORS AND DEVICES
368.00 LINE TRANSFORMERS
369.00 SERVICES
370.00 METERS
371.10 PHOTOVOLTAIC INSTALLATIONS
371.20 INSTALLATION ON CUSTOMER PREMISES
373.20 STREET LIGHTING AND SIGNAL SYSTEMS
. TOTAL DISTRIBUTION PLANT
GEN~RAL PLANT
390.STRUCTURES AND IMPROVEMENTS - CHQ ~UllDING 025,167.100-51.025.167.(5)544,177 (5)544.177
390.STRUCTURES AND IMPROVEMENTS - EXCL CHQ BLDG 28,402,838.5O-R3 26,402.838.(5)573.315 (5)573.315
390.LEASEHOLD IMPROVEMENTS 909.147.25-53 909,147.227.423 227 423
391.OFFICE FURNITURE & EQUIPMENT- FURNITURE 10.620.849.20-5Q 10.820 849.026,268 026,268
391.OFFICE FURNITURE & EQUIPMENT - EDp EQUIP.32,450,427.5-5Q S2.450,~27.189,362 34.11.189.362
391,OFFICE FURNITURE & EQUIPMENT - EDP EQUIP.040.091.8-S5 040 091.931.348 31.931.348
392.TRANSPORTATION EQUIPMENT - AUTOMOBILES 186,379.9-L3 186,379.320 1.78 320
392.TRANSPORTATION EQUIPMENT - SMALL TRUCKS 12.986.421.9-L3 12,986.421.447995 447.995
392.TRANSPORTATION EQUIPMENT - t,1ISC.240 910.240 910.
392.TRANSPORTATION EQUIPMENT -LARGE TRUCKS (HYD)17.837 896.17-52.17.837 896.841 956 841.956
392.TRANSPORTATION EQUIP. -LARGE TRUCKS (NON-HYD)172.154.17-52.172 154.135.122 135.122
392.TRANSPORTATION EQUIPMENT - TRAILERS 785,626.30-51 765.626.53,401 53,401
393.STORES EQUIPMENT 881 754.25-5Q 881.754.588 89,588
394.TOOLS, SHOP AND GARAGE EqUIPMENT 443.757.20-59 443 757.286,266'286,266
395.lABORATORY EQUIPMENT 899,229.20-5Q 899.229.5ie,169 568 189
396.POWER OPERATED EQUIPMENT 224 273.14-LO.224.273.435.313 35'435,313
397.COMMUNICATION EQUIPMENT - TELEPHONES 469,836.15-5Q 469,836.751,085 11.751 085
397.COMMUNICATION EQUIPMENT - MICROWAVES 986,939.15-5Q 988.939.896,898.442
397.COMMUNICATION EQUIPMENT - RADIO 127,433.15-5Q 127.433.312435 312,435
397.COMMUNICATION EQUIPMENT - FIBER OPTIC 781 737.I0-5Q 781 737.126,343 16.45
' .()
125.343
398.MISCELLANEOUS EQUIPMENT 884.815.15-5Q 884.815.158.450 158.450
TOTAL GENERAL ~LANT 183,081,889.183,081,889.20,578,778 20,576,776
TOTAL DEPRECIABLE PLANT 900,857.420.900.857,420.110,215,230
NONDEPRECIABLE PLANT
330.LAND 13.935,723.13.935,723.
340.LAND 213,791.213.791.
360.LAND 437.393.437.393.
389.LAND 750,595.750.595.
TOTAL NONDEPRECIABLE PLANT 26.337,503.26.337,503.
TOTAL ELECTRIC PLANT 928.994,923.928,994,923.
STIPULATION - 8
.;:.;~~:~~;
~2;780
.. 0
171,115.
978,813
6iI';781
051,484
~f1~
853,153
883,430
DIFFERENCE
BETWEEN
STIPULATED AMOUNTS
AND CURRENT
ACCRUAL
145
(485.388)
(551 556)
(122,087)
(48,454)
311 586
(521 805)
(103.601)
(19.840)
156)
(344)
26.355
(1,513,8451
628.383
72.842
178.842)
(54,181)
510,368
316 101
35.820
28,880
381 589
026
(18.954)
912
46,294
415
991
884
22.977
(392,019)
(355,073)
458.647
190,210
185.655
(1.455)
108,942
(78,843)
(725.678)
845,117
697438
39,097
(616,372)
(5,330.423)'
(410.241)
446.858
76,805
70.487
43,284
(5,142,471)
143:216
71C
(15.354)
52~,733
598,370
312.887
(16.535)
(941.068)
(33.799)
13.453
(18.871)
(62.797)
39,370
135,803
192,738
257.718
491 746
541 933
166 714
822
47.125
10,482,712
310,591
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that on this
q;t/(.day of October 2003, I served a true and
correct copy of the within and foregoing STIPULATION upon the following named
parties by the method indicated below , and addressed to the following:
Lisa Nordstrom
Deputy Attorney General
Idaho Public Utilities Commission
472 W. Washington Street
O. Box 83720
Boise, Idaho 83720-0074
---2L Hand Delivered
S. Mail
Overnight Mail
FAX
Peter J. Richardson
Richardson & O'Leary
O. Box 1849
Eagle, Idaho 83616
---2L
Hand Delivered
S. Mail
Overnight Mail
FAX
$.
MONICA B. MOEN
STIPULATION - 9