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HomeMy WebLinkAbout200311192nd Response Attachments 17 20 22.pdfTT A CHMENT TO RESPONSE TO REQUEST NO. IDAHO POWER COMPANY JURISDICTIONAL SEPARATION STUDY - REVENUE REQUIREMENT FOR THE TWELVE MONTHS ENDING DECEMBER 31, 2003 JSSLINE ALLOCI NO. PAYROLL BY FERC ACCOUNT SOURCE 760 .. . TABLE 12-DEVELOPMENTOFLABOR RELATED ALLOCATOR... 767 STEAM POWER GENERATION 766 OPERATION 769 500 SUPERVISION & ENGINEERING 770 5011 FUEL 771 5021 STEAM EXPENSES LABOR773 OTHER 774 TOTAL ACCOUNT 502 775 505 ELECTRIC EXPENSES776 LABOR777 OTHER 778 TOTAL ACCOUNT 505 779 5061 MISCELLANEOUS EXPENSES 780 507 RENTS781 STEAM OPERATION EXPENSES 782 783 MAINTENANCE 784 510 SUPERVISION & ENGINEERING 785 511 ISTRUCTURES 786 512/BOILERPLANT787 LABOR788 OTHER 789 TOTAL ACCOUNT 512 790 513 ELECTRIC PLANTi91 LABOR792 OTHER 793 TOTAL ACCOUNT 513 794 514 MISCELLANEOUS STEAM PLANT705 STEAM MAINTENANCE EXPENSES 796 TOTAL STEAM GENERATION EXPENSES 797 798 ... TABLE 12-DEVELOPMENTOFLABOR RELATED ALLOCATOR ... 799 HYDRAULIC POWER GENERATION 800 OPERATION 901 5351 SUPERVISION & ENGINEERING 802 536 WATER FOR POWER 803 537 HYDRAULIC EXPENSES 804 5381 ELECTRIC EXPENSES805 LABOR806 OTHER 807 TOTAL ACCOUNT 538 808 5391 MISCELLANEOUS EXPENSES 809 540 RENTS810 HYDRAULIC OPERATION EXPENSES 811 812 MAINTENANCE 813 5411 SUPERVISION & ENGINEERING 914 5421 STRUCTURES 915 543 RESERVOIRS, DAMS & WATERWAYS 916 5441 ELECTRIC PLANT917 LABOR818 OTHER 919 TOTAL ACCOUNT 544 820 545 MISCELLANEOUS HYDRAULIC PLANT821 HYDRAULIC MAINTENANCE EXPENSES 822 TOTAL HYDRAULIC GENERATION EXPENSES l781 D10 DID D10 D10 DID D10 D10 l795 D10 D10 DID D10 D10 D10 l810 E10 D10 D10 D10 D10 D10 l821 D10 D10 D10 D10 D10 DESCRIPTION OF ALLOCATOR STEAM OPERATION EXPENSES PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL STEAM MAINTENANCE EXPENSES PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL HYDRAULIC OPERATION EXPENSES ENERGY RELATED \Y GENERATION LEVEL (PSP) MWH PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL HYDRAULIC MAINTENANCE EXPENSES PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS € GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS € GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS € GENERATION LEVEL A"'~--""r t# I Page 1 of 3 IDAHO POWER COMPANY JURISDICTIONAL SEPARATION STUDY - REVENUE REQUIREMENT FOR THE TWELVE MONTHS ENDING DECEMBER 31,2003 JSSLINE ALLOCI NO. PAYROLL BYFERC ACCOUNT SOURCE 823 ... TABLE 12. DEVELOPMENT OF LABOR RELA TED ALLOCA TOR... 824 OTHER POWER GENERATION 825 OPERATION 826 5461 SUPERVISION & ENGINEERING 827 547/FUEL 828 548 GENERATING EXPENSES829 LABOR930 OTHER 931 TOTAL ACCOUNT 548 832 5491 MISCELLANEOUS EXPENSES 933 550 RENTS934 OTHER POWER OPER EXPENSES 835 936 MAINTENANCE 937 551 SUPERVISION & ENGINEERING 838 5521 STRUCTURES 939 553/GENERATING & ELECTRIC PLANT840 LABOR841 OTHER 842 TOTAL ACCOUNT 553 843 5541 MISCELLANEOUS EXPENSES844 OTHER POWER MAlNT EXPENSES 845 TOTAL OTHER POWER GENERATION EXP 846 l834 E10 D10 D10 D10 D10 l844 D10 D10 DID D10 847 OTHER POWER SUPPLY EXPENSE 048 555.PURCHASED POWER 849 555.21 COGENERATION & SMALL POWER PROD850 CAPACITY RELATED ", ENERGY RELATED852 TOTAL 555.2fCSPP853 555/TOTAL 954 5561 LOAD CONTROL & DISPATCHING EXPENSES 855 557 OTHER EXPENSES 959 TOTAL OTHER POWER SUPPLY EXPENSES 957 959 TOTAL PRODUCTION EXPENSES 859... TABLE 12-DEVELOPMENTOFLABOR RELATED ALLOCATOR... 890 TRANSMISSION EXPENSES 891 OPERATION 862 560 SUPERVISION & ENGINEERING 863 5611 LOAD DISPATCHING 884 562 STATION EXPENSES 865 563 OVERHEAD LINE EXPENSES 866 565 /TRANSMISSION OF ELECTRICITY BY OTHERS 967 5661 MISCELLANEOUS EXPENSES 968 567 RENTS 969 TOTAL TRANSMISSION OPERATION 970 871 MAINTENANCE 972 5681 SUPERVISION & ENGINEERING 873 5691 STRUCTURES 874 570 STATION EQUIPMENT 975 571 OVERHEAD LINES 876 5731 MISCELLANEOUS PLANT 877 TOTAL TRANSMISSION MAINTENANCE 878 879 TOTAL TRANSMISSION EXPENSES E10 DID E10 D10 D10 l132 D11 l114 l118+122+126 E10 l478 l132 l132 l110 l114 l118+122+126 l132 .......- ...,,-. ._..--~ DESCRIPTION OF ALLOCATOR OTHER POWER OPER EXPENSES ENERGY RELATED € GENERATION LEVEL (PSP) MWH PRODUCTION RELATED COINCIDENT PEAKS € GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS € GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS € GENERATION LEVEL OTHER POWER MAINT EXPENSES PRODUCTION RELATED COINCIDENT PEAKS € GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS € GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS € GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS € GENERATION LEVEL ENERGY RELATED € GENERATION LEVEL (PSP) MWH PRODUCTION RELATED COINCIDENT PEAKS € GENERATION LEVEL ENERGY RELATED € GENERATION LEVEL (PSP) MWH PRODUCTION RELATED COINCIDENT PEAKS \Y GENERATION LEVEL PRODUCTION RELATED COINCIDENT PEAKS € GENERATION LEVEL TOTAL TRANSMISSION PLANT SYSTEM TRANSMISSION SERVICE € GENERATION LEVEL TOTAL ACCOUNT 353 TOTAL ACCOUNT 354 355 & 356 ENERGY RELATED € GENERATION LEVEL (PSP) MWH TOTAL TRANSMISSION EXPENSES TOTAL TRANSMISSION PLANT TOTAL TRANSMISSION PLANT TOTAL ACCOUNT 352 TOTAL ACCOUNT 353 TOTAL ACCOUNT 354, 355 & 356 TOTAL TRANSMISSION PLANT Page 2 of 3 IDAHO POWER COMPANY JURISDICTIONAL SEPARATION STUDY - REVENUE REQUIREMENT FOR THE TWELVE MONTHS ENDING DECEMBER 2003 JSSLINE ALILOCI NO. PAYROLL BY FERC ACCOUNT SOURCE 880 ... TABLE 12 - DEVELOPMENT OF LABOR RELA TED ALLOCA TOR . . . BBI DISTRIBUTION EXPENSES 882 OPERATION 8B3 580 SUPERVISION & ENGINEERING 884 581 LOAD DISPATCHING 8B5 582 STATION EXPENSES BB6 5831 OVERHEAD LINE EXPENSES BB7 5841 UNDERGROUND LINE EXPENSES BBB 5851 STREET LIGHTING & SIGNAL SYSTEMS BB9 5861 METER EXPENSES B90 5871 CUSTOMER INSTALLATIONS EXPENSE 891 5881 MISCELLANEOUS EXPENSES B92 589 RENTSB93 TOTAL DISTRIBUTION OPERATION 894 B95 MAINTENANCE 896 590 SUPERVISION & ENGINEERING 897 5911 STRUCTURES 898 592 STATION EQUIPMENT 899 5931 OVERHEAD LINES 900 594fUNDERGROUNDLINES 901 5951 LINE TRANSFORMERS 902 5961 STREET LIGHTING & SIGNAL SYSTEMS 903 597 fMETERS B04 5981 MISCELLANEOUS PLANT905 TOTAL DISTRIBUTION MAINTENANCE 906 TOTAL DISTRIBUTION EXPENSES B07 908 CUSTOMER ACCOUNTING EXPENSES 909 9011 SUPERVISION 910 9021 METER READING '" 903fCUSTOMER RECORDS & COLLECTIONS 912 904 UNCOLLECTIBLE ACCOUNTS 913 905/MISC EXPENSES 914 TOTAL CUSTOMER ACCOUNTING EXPENSES 915 916 CUSTOMER SERVICES & INFORMATION EXPENSES 917 907 SUPERVISION 91B 908fCUSTOMERASSISTANCE 910 909 INFORMATION & INSTRUCTIONAL 920 910 MISCELLANEOUS EXPENSES 921 TOTAL CUST SERV & INFORMATN EXPENSES 922 923 9121 DEMO & SELILING EXPENSES l 522 924 ... TABLE 12-DEVELOPMENTOFLABOR RELATED ALLOCATOR ... 925 ADMINISTRATIVE & GENERAL EXPENSES 926 920 ADMINISTRATIVE & GENERAL SALARIES 927 921 OFFICE SUPPLIES 92B 9221 ADMIN & GENERAL EXPENSES TRANSFERRED. 929 923 OUTSIDE SERVICES 930 9241 PROPERTY INSURANCE931 PRODUCTION - STEAM932 ALL RISK & MISCELLANEOUS933 TOTAL ACCOUNT 924 934 925 INJURIES & DAMAGES 935 926 EMPLOYEE PENSIONS & BENEFITS 936 927 FRANCHISE REQUIREMENTS 937 928 REGULATORY COMMISSION EXPENSES938 FERC ADMIN ASSESS & SECURITIES839 CAPACITY RELATED940 ENERGY RELATED941 FERC RATE CASE942 SEC EXPENSES043 IDAHO PUC -RATE CASE944 -OTHER945 OREGON PUC -RATE CASE046 -OTHER947 NEVADA PUC -RATE CASE948 -OTHER949 TOTAL ACCOUNT 928 950 929 DUPLICATE CHARGES 951 930.1/GENERALADVERTISING 952 930.21 MISCELLANEOUS EXPENSES 953 931/RENTS954 TOTAL ADM &GEN OPERATION 955 PLUS: 956 935 GENERAL PLANT MAINTENANCE 957 416/MERCHANDISlNGEXPENSE ....-..- .......- --.. l164 D60 l152 l154+155 l156+157 l162 l160 l161 l505 l164 l164 l 146 l152 l154+155 l156+157 l158 l162 l160 l164 1914 CW902 CW903 CW904 1910-912 1920 l517 l518 1918+919 PTDCAS PTDCAS SUBEX PTDCAS 197 P110P LABOR LABOR CIDA D10 E10 RESREV l180 CIDA CIDA CODA CODA CNDA CNDA SUBEX RELAB PTDCAS l178 P3908 E10 DESCRIPTION OF ALLOCATOR TOTAL DISTRIBUTION PLANT DISTRIBUTION SERVICE € GENERATION LEVEL NET DISTRIBUTION PLANT + CIAC 364/POLES, TOWERS & FIXTURES+365/0VERHEAD CONDUCTORS & DEVICES 366IUNDERGROUND CONDUIT +367IUNDERGROUND CONDUCTORS & DEVICES 3731 STREET LIGHTING SYSTEMS 370IMETERS 371ANSTALLATIONS ON CUSTOMER PREMISES TOTAL DISTRIBUTION EXPENSES TOTAL DISTRIBUTION PLANT TOTAL DISTRIBUTION PLANT NET DISTRIBUTION PLANT + CIAC NET DISTRIBUTION PLANT + CIAC 364/POLES, TOWERS & FIXTURES+365/0VERHEAD CONDUCTORS & DEVICES 366IUNDERGROUND CONDUIT +367IUNDERGROUND CONDUCTORS & DEVICES 3681 LINE TRANSFORMERS 3731 STREET LIGHTING SYSTEMS 370IMETERS TOTAL DISTRIBUTION PLANT TOTAL CUSTOMER ACCOUNTING EXPENSES 902-CUSTOMER WEIGHTED 903-CUSTOMER WEIGHTED 904-CUSTOMER WEIGHTED METER READING, CUSTOMER RECORDS & COLLECTIONS, & UNCOLLECTIBLE ACCOUNTS TOTAL CUST SERV & INFORMATN EXPENSES CUSTOMER ASSISTANCE EXPENSE INFORMATION & INSTRUCTIONAL EXPENSE CUSTOMER ASSISTANCE, INFORMATION & INSTRUCTIONAL DEMO & SELLING EXPENSES LABOR - PRODTRANSDIST CUST ACCT&CSIS LABOR - PROD,TRANS DIST CUST ACCT&CSIS O&M - PROD TRANSDIST,CUST ACCT&CSIS LABOR - PRODTRANS DIST CUST ACCT&CSIS 310-3161 STEAM PRODUCTION PLANT - HYDRO OTHER TSUBS DSUBS&GP LABOR - ALL LABOR LESS: ACCTS. 925&926 LABOR - ALL LABOR LESS: ACCTS. 925&927 IDAHO ONLY PRODUCTION RELATED COINCIDENT PEAKS € GENERATION LEVEL ENERGY RELATED € GENERATION LEVEL (PSP) MWH 447-WHOLESALE SALES REVENUE TOTAL ELECTRIC PLANT IN SERVICE IDAHO ONLY IDAHO ONLY OREGON ONLY OREGON ONLY NEVADA ONLY NEVADA ONLY O&M - PRODTRANS DIST CUST ACCT&CSIS LAB - PROD TRANS,DIST CUST ACCT&CSIS LABOR - PROD,TRANS,DIST CUST ACCT&CSIS TOTAL GENERAL PLANT PLANT - GEN PL T (390 391 ,397&398) ENERGY RELATED € GENERATION LEVEL (PSP) MWH Page 3 of 3 TT A CHMENT TO RESPONSE TO REQUEST NO. 20 Advances for Construction (Acct 252) Balance beginning of year........ ... ............ Add: Accrual in 2002, Credit income (411 ).... Less: Feedback in 2002, Debit income (410).. Net to Income...... Balance end of year.... ..... Post Retiree Benelits-VEBA Balance beginning of year............ ..... ...... Add: Accrual in 2002, Credit income (411 )......... Less: Feedback in 2002, Debit income (410)......... Net to Income.. ......... Balance end of year..... ... OTHER REGULATORY LlABILITIES-ACCT 254 Balance beginning of year............ ...... ......... Add: Accrualin2002 Creditincome(411)....... Less: Feedbackin2002,Debitincome(410)......... Net to Income..... ...... Balance end of year...... ..... ........ Non-VEBA Pension and Benefits Balance beginning of year................ .... ... Add: Accrual in2002,Credit income (411)...... Less: Feedback in 2002, Debit income (410)... Net to Income........... Balance end of year... .. .............. Other Employee s LT Deferred Comp Balance beginning of year...... .... .... Add: Accrual in2002 Credit income (411)....... Less: Feedback in 2002, Debit income (410). .......... Net to Income.... Balance end of year..... Restricted Stock Plan Balance beginning of year........ .................. ... Add: Accrual In 2002, Credit income (411)....... Less: Feedbackin2002,Debitincome(410)... Net to Income........... Balance end of year.... ....... ........--.. SFAS 112 - Postretirement Benefits Balance beginning of year..... ...................... Add: Accrual in 2002, Credit income (411).. ... Less: Feedback in 2002, Debit income (410).. Net to Income...... ..... Balance end of year... Total 190 Balance beginning of year..... .... Add: Accrual in2002,Credit income (411)"..... Less: Feedback in 2002, Debit income (410). Net to Income........ Balance end of year..... k;;""lfin\2003lRate C",e\2000-2003 Oel Tax _. 19t).282"93~1s""",,",0 ,.,. P" IDAHO POWER COMPANY Account 190 Accumulated Deferred Income Taxes-Year 2002 2003 Rate Case 200310 Months Estimate Actual 2002 2001 2000 758 548.758 548.50 940 601.865 563.992 755. 305 807.918 469.69,844. (262,761.45)(182,052.50)(924 963.20)(197,035.65) 305 807.655 707.(182,052.50)(924 962.90)(127,191.20) 064 356.414,256.758,548.940,601.865 563. (456 826.51)(456 826.51)(335 561.25)(44 301.35)(119 822.50) (90 592.50)(99 227.42)(105 451.70)(269 174.95)133 752. 632,114.(15,813.56)(22,084.95)(58,23178) (90 592.50)532 887.(121 265.26)(291 259.90)521. (547,419.01)060.(456,826.51)(335,561.25) $(44 301.35) 020 870.020 870.360 302.370 638.690 629. 139.(800 726.33)804 913. (477 382.79)(385 734.10)(339 431.96)(1,209 609.51)(6,124 905.71) (477 382.79)(366 594.33)(339,431.96)(2,010,335.84)319 991.84) 543,487.47 654,275.020 870.360,302.370 638. 977 195.977 195.888 491.918 478.981 330. 015.286.386.248.73 (36 050.67)703.(63 373.06)(89 101.04) 11,015.(21,764.56)703.41 (29 986.43)(62,852.31) 988 210.955 430.977 195.888 491.918,478. 203 726.203 726.100 106. 281.421.108 779.100 106. 160.83) 281.421.103 619.100 106. .... $ 247 007.231 147.203 726.100 106. 449 870.449 870.659 915.706 588.257 022. 109 098.727.(245 187.24)(30 323.90)783 495. (267,604.89)(267 604.89)142.(16 349.85)(333,929.03) (158 506.38)(205,877.01)(210,044.38)(46,673.75)449 566. 291 364.243 993.449,870.659,915.706 588. 850 103.850 103.731,369.599 368.441,985. 145 241.121 034.118 734.48 147 202.292 454. (118 323.75)(118 323.75)(15 202.28)(135,072.05) 26,917.710.45 118 734.48 132,000.157 382. 877,021.852,814.850 103.731 369.599,368. 803 488.803,488.345 225.10,416 336.42 243 901. 523 850.062 851.07 (123 124.51)(819 528.43)110 710. (863 311.43)(438 360.30)(418 612.58)(2,251 582.85)938 275.26) (339,460.45)624 490.(541,737.09)(3,071 111.28)827,564.66) 6,464 027.427 978.803 488.345 225.416,336.42 1 of 1 IDAHO POWER COMPANY Account 282 Accumulated Deferred Income Taxes-Other Property-Year 2002 2003 Rate Case Estimate 200310 Months Actual 2002 2001 2000 Liberalized Depreciation - Electric Plant Balance beginning of year............ .. ........ Add: Accrual in 2002 Debit income (410)....... Less: Feedback in 2002 Credit income (411).. Net Charge to Income.... Balance end of year........ ....... .... Bridger Partnership Capitalized Items Balance beginning of year....... .. ........ Add: Accrual in 2002 Debit income (410)......... Less: Feedback in 2002 Credit income (411).. Net Charge to Income............. Balance end of year....... ... ....... ......... ..... FERC Jurisdictional - So. GA Method (SGM) and 144A Balance beginning of year..... .. ......"""'" Add: Accrual in 2002 Debit income (410)........ Less: Feedback in 2002 Credit income (411 )... Net Charge to Income... Balance end of year........ .. ................ North Valmy Partnership Capitalized Items Balance beginning of year........... . .. ..... Add: Accrual in 2002 Debit income (410)........ Less: Feedback in 2002 Credit income (411).. Net Charge to Income...... Balance end of year.................. Percentage Repair Allowance Balance beginning of year. .......................... Add: Accrual in 2002 Debit income (410)...... Less: Feedback in 2002 Credit income (411 ).. Net Charge to Income.... Balance end of year... Total 282 Balance beginning of year.. ................. Add: Accrual in 2002 Debit income (410)........ Less: Feedback in 2002 Credit income (411 ).. Net Charge to Income... ...... Balance end of year... (213 352 493.28)(213 352 493.28)(235 515 614.46)(239 297 239.76)(244 223 272.92) (15 254 709.28)(11 004 267.34)297 207.72)477 927.48)677 868.17) 399 591.969 633.31 328.259 552.603 901. 855 117.034 633.163,121.781 625.926 033. 218 207 61 0.215 387 126.213 352 493.235 515 614.46 239 297 239. (632 057.00)(632 057.00)(734,457.00)(836 857.00)(939 257.00) 102,400.85,400.102 400.102,400.102,400. 102 400.00.102,400.102 00.102 00. (529 657.00) $(546 657.00) $(632,057.00) $(734 457.00) $(836,857.00) 368 363.00)368 363.00)024 671.00)687 671.00)350 671.00) (337 604.00)(281 336.00)(343 692.00)(337 000.00)(337 000.00) (337 604.00)(281 336.00)(343,692.00)(337,000.00)(337 000.00) 705,967.00) $649,699.00) $(7,368 363.00) $024,671.00) $687,671.00) 039 766.00)039 766.00)116 266.00)192 766.00)269,266.00) 500.63,700.76,500.500.76,500. 500.700.500.76,500.76,500. (963 266.00) $(976 066.00) $039 766.00) $(1,116 266.00) $(1,192,766.00) (560 785.00)(560 785.00)(729,985.00)(899 185.00)068,385.00) 169 200.141 000.169 200.169 200.169 200. 169 200.141 000.169 200.169 200.169 200. 391 585.419 785.560 785. ) $ 729 985.899 185. (222,953,464.28) (15 592,313.28) 747 691. 844,621.55) $ (227 798,085.83) (222 953 464.28) (11 285 603.34 ) 259 733. 025 869. 224 979 333. (245 120 993.46) 640 899.72) 31 808 428. 22,167 529. 222,953 64. (248 913 718.76) (253 850 851.92) 814,927.48) (8 014 868.17) 607 652.78 952 001. 792 725.30 937 133. 245 120 993.46 248 913 71876 k:'nc\~nl2OOO\Rate Casol2OOo-2003 Oaf Tax Acels 19o-2B2.283~I.1 of 1 """~ ,." PU IDAHO POWER COMPANY Account 283 Accumulated Deferred Income Taxes, Other-Year 2002 Conservation Programs Balance beginning of year............................................................ Add: Accrual in 2002 Debit income (410)................................... Less: Feedback in 2002 Credit income (411)............................ Net Charge to Income................................................................... Balance end of year...................................................................... $ FERC Juris -144A Balance beginning of year............................................................ Add: Accrual in 2002 Debit income (410)................................... Less: Feedback in 2002 Credit income (411)............................ Net Charge to Income................................................................... Balance end of year...................................................................... $ PV Startup Costs Balance beginning ofyear............................................................ Add: Accrual in 2002 Debit income (410)................................... Less: Feedback in 2002 Credit income (411 )............................ Net Charge to Income................................................................... Balance end of year...................... ;............................................... $ Bald Mountain/Sun Valley distribution facilities Balance beginning of year............................................................ Add: Accrual in 2002 Debit income (410)................................... Less: Feedback in 2002 Credit income (411)............................ Net Charge to Income................................................................... Balance end of year...................................................................... $ Gainfloss on Reacquired Debt Balance beginning of year............................................................ Add: Accrual in 2002 Debit income (410)................................... Less: Feedback in 2002 Credit income (411)............................ Net Charge to Income................................................................... Balance end of year...................................................................... $ Incremental Security Costs Deducted Balance beginning of year............................................................ Add: Accrual in 2002 Debit income (410)................................... Less: Feedback in 2002 Credit income (411)............................ Net Charge to Income................................................................... Balance end of year...................................................................... $ Meridian Contract Buyout Balance beginning of year............................................................ Add: Accrual in 2002 Debit income (410)................................... Less: Feedback in 2002 Credit income (411 )............................ Net Charge to Income................................................................... Balance end of year...................................................................... $ Reorg Costs --1B2 Balance beginning ofyear............................................................ Add: Accrual in 2002 Debit income (410)................................... Less: Feedback in 2002 Credit income (411 )............................ Net Charge to Income................................................................... Balance end of year...................................................................... SF AS 106 Post Retire Ben --182 Balance beginning ofyear............................................................ Add: Accrual in 2002 Debit income (410)................................... Less: Feedback in 2002 Credit income (411 )............................ Net Charge to Income................................................................... Balance end of year...................................................................... Total 283 Balance beginning of year............................................................ Add: Accrual in 2002 Debit income (410)................................... Less: Feedback in 2002 Credit income(411 )............................ Net Charge to Income................................................................... Balance end of year...................................................................... $ Total Deferred Tax Balances (Accts 190 282 & 283) Balance beginning of year............................................................ Add: Accrual in 2002 Debit income (410)................................... Less: Feedback in 2002 Credit income (411 )............................ Net Charge to Income................................................................... Balance end of year...................................................................... k:linclfin\2003IRale CaseI2000-2003 Det Tax Acc1s 190-282-283.xls 1111A10""" "11 PM 2003 Rate Case Estimate 2003 10 Months Actual 2002 2001 2000 (10 426 490.98)(10,426,490.98)(10,838,065.50)(13 085 957.75)(16 790 212.40) 111,465.96)578,615.899,731. 291 646.883 091.523 040.639 537.804 522. 291 646.883 091.46 411 574.218 152.704 254. 134 844.543 399.490.867 805.085 957. 697,937.697,937.813,037.92B 137.043 237. 137.177 128.115 100.115 100.115 100. 137.177 128.115 100.115,100.115 100. 617 800.875 065.697 937.813,037.928 137. (19,455.67)(19,455.67)(28 794.31)(38 259.60)(36,235.40) (95.68)(11 671.99) 307.756.338.560.647. 307.756.338.9,465.024. 147.11 699.19,455.794.259. (4,835.65)(4,835.65)671.31)(14,555.31)(19,350.32) (25.81)(529.42) 819.819.835.909.324. 819.819.835.884.795. 16.16.835.671.555. 091 667.88)(1,091,667.88)(1,432,294.60)(1,802,547.93)205 318. 248.140,706.07) 246 099.210 271.340 626.346 004.132,839. 246 099.210 271.340 626.370 253.007 866. 845 568.881 396.091 667.294.802,547. (332,373.46)(332,373.46)(6,453.69) (136 832.50)(115,079.26)(325 919.77)(6,453.69) 589.951. 242.127.325 919.53. 405 616.394 500.332 373.53. (169,318.99)(169,318.99)(320 166.20)(455,664.05)(614,993.96) (1,196.29)(68 249.91) 168 758.139 279.150 847.136 694.227 579. 168 758.139 279.150 847.135 497.159 329. 560.039.169 318.320 166.455 664. (887,335.33)(887,335.33)(1,183 114.24)(1,484,186.91)(1,642,426.91) (3,520.07)(147,316.94) 294 798.245 665.295 778.304 592.305 556. 294 798.245 665.295 778.301 072.158 240. 592 536. ) $ 641 669.887 335.183 114.1,484 186. (445 203.75)(445 203.75)(658 901.55)(875,491.49)084,759.96) (2,193.46)(16,854.61) 212 989.177 91.213 697.218 783.226 123. 212 989.177 91.213 697.216 589.209 268. 232 214.267 712.445 203.658 901.875 91. (12,678,744.71)(12,678 744.71)(13,664,424.40)(16 828 526.04)(18,939,423.47) (136,832.50)(115,079.26)(1,437 385.73)589,379.(485,597.04) 211 871.B98 54.065.544 982.596 94. 075 039.783 375.985 679.134 361.110 897. 603 705.895 369.678 744.694 164.828 526. (228 828,720.94) (16,592,457.21) 13,483,414. 109,043.00) $(231 937,763.94) (228 B28 720.94) (11,839 042.90) 221 039. 381 996. 227 724. (251,440,192.72) (11,496,898.03) 108 369. 611 71. 228 828 720. (255 325 908.38) (10,477,131.14) 14,333 106. 855 975. 251 932. (257,546,374.31) (15,438,740.47) 659 206.40 220,465. 255 325 908. 1 of 1 TT A CHMENT TO RESPONSE TO REQUEST NO. 22 Test Year O&M Expenses 2003 DEUVERY POWER SUPPLY Admin & Corp Total ComDanv Labor Jan-03 643,497 1 ,936.656 264,504 10.844,657 Labor Feb-03 979,016 379,446 352,943 711 405 Labor Mar-03 815,402 341 623 159,827 316,852 Labor Apr-03 943,872 1 ,371 294 238,924 554,090 Labor May-03 910208 353.265 257 543 521,016 Labor Jun-OO 117,117 319,390 335.800 772,307 Labor Jul-03 198,697 190,810 303,744 693,251 Labor Aug-041 120 994,507 417,318 11 ,452,945 Labor Sep-O3 241,028 313,752 316,648 871,428 Labor 0cI-Q3 088,554 1,418,862 303,105 810,521 Labor Nov-Q3 280,532 1 ,389, 1 83 305,357 975,072 Labor Dec-325,448 449,498 371,352 146,298 Labor Subtotal 584,492 458,286 29,627 065 99,869,843 Materials Jan-305,:332 359 433,504 756,195 Materials Feb-03 292 923 99,262 91,576 483.761 Materials Mar-408 689 217 785 249,810 876,284 Materials Apr-03 384,011 176,243 704,005 1 ,264,259 Materials May-400,037 190,594 004,996 595,627 Malerials Jun-421 649 194 641 686.730 303,020 Materials Jul-393,656 216,578 233,499 843.733 Materials Aug-03 416,501 166 578 244 824 827 903 Materials Sep-O3 386828 173,008 329,732 889,568 Materials Oct-487740 196,628 318.344 002,712 Materials Nov-Q3 426.587 136,627 289,853 853,067 Materials Dec-Q3 557 325 136,731 273,268 967 324 Materials Subtotal 881 276 1 ,922,034 860,141 663,451 Purchased Services Jan-Q3 855,976 204,745 785,758 846,479 Purchased Services Feb-O3 929,602 354073 977,341 261,016 Purchased Services Mar-952,065 433,918 977 949 363,932 Purchased Services Apr-387 435 428,511 298,163 114 109 Purchased Services Mav-547087 413,434 922,883 883,404 Purchased Services Jun-1,499,722 495,592 045,024 040,338 Purchased Services Jul-533,530 558,748 139,218 231,496 Purchased Services Aug-583,453 440,728 960,279 984,460 Purchased Services Sep-03 1 ,383,460 564,969 092,326 040,755 Purchased Services Oct-321,069 453 935 1 ,140,938 915,942 Purchased Services Nov-Q3 312 642 606.535 917,364 836,541 Purchased Services Dec-Q3 906,200 519,447 999,787 425,434 Purchased Services Subtotal 212 240 5,474 635 13,257,030 35,943,905 Accountina Entries Jan-Q3 116,320 451 899 (164.142)404,077 Accounting Entries Feb-O3 286,768 453,678 (268.232)472.214 Accounting Entries Mar-Q3 432,328 452,362 (440,815)443,875 Accountina Entries Apr-03 324,425 447,188 43,644 815,257 Accountina Entries May-520,740 464,616 (506,088) 479,268 Accountina Entries Jun-Q3 484,145 464.628 (235,669)713,104 Accountina Entries Jul-Q3 510,008 464628 (235,668)738,968 Accounting Entries Aug-Q3 387 257 464,628 (235,668)616,217 Accounting Entries Sep-O3 383,515 464 628 (235,669)612,474 Accounting Entries Oct-Q3 405,776 465,864 (235,668)635,972 Accounting Entries Nov-Q3 346,623 465,864 (235,668)576,819 Accounting Entries Dec-03 386,654 465,864 (230,763)621 755 Accounting Entries Subtotal 584,559 525,847 (2,980,406)130,000 Other Ex""nses Jan-Q3 861 528 109,816 402,663)568,681 Other Expenses Feb-03 663,503 667,523 369,924 700.950 Other Expenses Mar-606,493 368,570 347,659 322,722 Other Expenses Apr-Q3 720,471 739,016 780.319 239,806 Other Expenses May-683,735 333,645 034,649 052,029 Other Ex""nses Jun-Q3 708.339 637,419 1,494,763 840,521 Other Ex""nses Jul-Q3 584,439 814 776 376,049 775,264 Other Exoonses k.0-03 624,873 695,771 (2,078.563)1 ,242,081 Other Exoonses SeD=O3 573,472 996,547 973.189 543,208 Other Expenses Oct-Q3 954,010 646,488 405,643 006,141 Other Expenses Nov-03 905,441 189,940 411,274 506,655 Other Expenses Dec-03 158,700 935,813 293,012 385,525 Other Exoonses Subtotal 043,004 135.324 15,005,255 68,183,683 Total Jan-Q3 782.654 720,475 916,961 17,420,090 Total Feb-03 151 813 953,982 523,552 15,629,347 Total Mar-03 214 978 814258 294,430 17,323,666 Total Aor-03 760,213 162,252 065,055 20,987 520 Total Mav-03 061 807 755,554 713,983 19,531 344 Total Jun-03 230.971 111 670 326,648 19,669,289 Total Jul-03 220,329 7,245,540 816,842 20.282,711 Total Aua-03 053,203 762,212 308.190 17,123,605 Total Sep-03 968,302 512,904 476,226 957,432 Total 0cI-03 7,257,149 181 777 932,362 19,371,288 Total Nov-03 7,271 ,823 788,149 688.180 17,748.152 Total Dec-03 :332,328 507,353 706,656 19,546,337 Total Subtotal ---- 88,305,571 516,126 59.769,085 222,590,782 Test Year Capital Expenditures 2003 OEUVERY POWER SUPPLY Admin & Com TotaI~V Labor JarHJ3 142,686 566,290 263.534 972,510 Labor Feb-03 432,183 457,419 226,063 115,665 Labor Mar-03 307,035 425,016 212,703 944,754 Labor ADr-03 406,514 413,410 208,482 028,406 Labor Mav-03 104,515 431 ,660 217,697 753,872 Labor Jun-03 225,563 540,656 281,242 047,461 Labor Jul-03 293.675 745,580 221,757 3,261 012 Labor Aug-03 299,046 554,558 307,200 160.804 Labor Seo-03 313,444 537,942 221 257 072643 Labor Oct-03 223,220 431 987 217,894 873,101 Labor NOY~3 325,116 460,963 235,003 021,082 Labor 0ec~3 347 138 380,399 221 641 949,178 Labor Subtotal 29,420,135 945,880 834,473 38,200,488 Materials Jan~3 589,325 167 304 348,184 104,813 Materials Feb-03 936,198 62,099 432,205 430,502 Materials Mar~3 142,809 214,633 75,640 433.082 Malerials Apr-03 540,231 278,360 412,271 230.862 Materials Mav~3 308,557 172,969 293,022 774 548 Materials Jun-03 481,196 271,459 683,442 436.097 Materials Jul~3 046,470 953,890 666,447 668,807 Malerials Aug~3 100.782 294,373 1 ,040,146 435,301 Materials Sep-03 929.773 434,360 538,652 902,785 Materials Oct-03 078.783 140,182 553,179 772 144 Materials NOY~3 532,774 194,001 186,061 912,836 Materials 0ec~3 443,625 022,059 107,906 573,590 Materials Subtotal 45,132,523 205,689 337 155 58,675,367 Purchased Services Jan-03 982,755 309,319 245,532 537,606 Purchased Services Feb-O3 283,098 850,103 60,323 193,524 Purchased Services Mar~3 372 121 995,642 35,136 402,899 Purchased Services Apr~3 246,160 532,245 47,126 825,531 Purchased Services Mav-03 061,512 633,288 15,260 710,060 Purchased Services Jun-03 344,455 3,458,475 36,852 839,782 Purchased Services Jul-03 115,418 485,665 62,436 663,519 Purchased Services Aug~3 983,771 030.587 25,000 039.358 Purchased Services Sep-O3 128,021 673,366 37,500 838,887 Purchased Services Oct-729 592 579,788 75,500 384,880 Purchased Services NOY~3 317 059 032,680 59,066 408,805 Purchased Services 0ec~3 370,830 273,616 54,284 698,730 Purchased Services Subtotal 28.934,793 25,854,774 754,015 55,543,582 Accountino Entries Jan~3 (1,432,731)11,922 (1,420,809) Accounting Entries Feb-O3 (1,555,486)14,062 (1,541,424) Accounfing Entries Mar~3 (1 ,444,406)12,072 801 (1,431,533) Accounfing Entries Apr~3 (2,284,874)11,581 (2.273,242) Accounfing Entries May-03 (2,156,670)11,448 (2,145.222) Accountino Entries Jun~3 (2.112,263)448 100,815) Accountina Enlries Jul~3 661,701)11,448 (1,650.253) Accountina Entries A~a-O3 (1,972,336)11,448 (1 ,960,888) Accountina Entries Sep-O3 (1 ,666,691)11,448 655.243) Accounting Entries Oct~3 (2,375,453)448 (2,364,005) Accounting Entries Nov-03 154,847)11,448 143.399) Accounting Entries 0ec-03 (3,144,773)11,448 (3,133,325) Accountina Enlries Subtotal (23,962,231)141 221 852 (23,820 156) Other Expenses Jan~3 991 797 95,454 (1,052,729)34,522 Other Expenses Feb-O3 953,749 21,677 555.579 531 005 Other Expenses Mar~3 880,154 40,732 182,962 103,848 Other Expenses Apr-03 709,647 31,987 375,465 117 099 Other Expenses May-03 754,246 40.218 319,300 113.764 Other Expenses Jun~3 829,588 41,801 159,800 031,189 Other Expenses Jul-03 718,420 55,937 418,400 192,757 Other Expenses Aug-03 009,906 124 440 (1,430,000)704,346 Other Exoenses SeI):O3 058,176 166,736 318,900 543,812 Other Expenses Oct-03 1 ,334,622 221,103 416,532 972,257 Other Expenses NOY~3 195,290 221,103 900 1,417,293 Other Expenses 0ec~3 585,831 222.103 413,600 221 534 Othe~nses Subtotal 021,426 283,291 678,709 19.983,426 Total Jan-03 273,832 150,289 (195,479)7,228,642 Total Feb-O3 049,742 1 ,405,360 274,170 729,272 Total Mar-03 257,713 688,095 507,242 453,050 Total Apr-Q3 617,679 267 583 1 ,043,395 928,657 Talal Mav~3 072,161 289,583 845,279 11,207,023 Total Jun-O3 768,538 323,839 161,336 12,253.713 Total Jul-03 514,282 5,252.520 369,040 13.135,842 Total Auo-O3 421 169 10.015,406 (57,654)19,378,921 T alai Seo-O3 762,723 823,852 116,309 702,884 T alai Oct-03 990,764 384,508 263,105 13,838,377 T alai Nov~3 215.391 920,195 481,030 616,616 T alai Dec~3 11,602,651 909,625 797,431 17,309,707 T alai Subtotal 548.645 43,430,855 13,605.204 148,582,704