200312223rd Response Attachments.pdf

IDAHO POWER COMPANY
CASE NO. IPC-O3-
THIRD PRODUCTION REQUEST
OF COMMISSION STAFF
TT A CHMENT TO
RESPONSE TO
REQUEST NO. 54
IMHO
.....
POWE
An IDACORP Company
Emergency Medical Certificate
Idaho
Request #54
General Information
Customer Name Customer No.Phone No.
Address (StreeVP.O. Box)City State
IZiP Code
Person to Whom Certificate Applies
\Name
I Relationship to Customer
Physician/Public Health Officer Statement
In accordance with Rule 308, Serious Illness or Medical Emergency, of the rules and regulations governing customer relations, .!:IS
approved by the Idaho Public Utilities Commission, I hereby describe the nature,of the serious illness or medical emergency:
It is my professional opinion that termination of electric service would create a l1)edical emergency for the above-named patient.
Printed Name of Qualified Medical Professional Tille
Signature of Qualified Medical Professional Date
I Phone Number
Notice
The Medical Certificate may be renewed for an additional 30-day period. Prior to the expiration of the medical postponement, the
customer will make payment arrangements in accordance with Rule 313, Payment Arrangements.
If you have any questions, please call:
Boise Area: 388-2323
Other: 1-800-488-6151
Mail cerlificate to:
Idaho Power Company
Customer Service Center
O. Box 70
Boise, 10 83707
Or, fax to:
Idaho Power Company
Customer Service Center
[phone]
CAS 041 (5/03)
IDAHO POWER COMPANY
CASE NO. IPC-O3-
THIRD PROD U CTI 0 N REQ UES T
OF COMMISSION STAFF
TT A CHMENT TO
RESPONSE TO
REQUEST NO. 55
Account Number: (Account JD)
T)'pe of Service: (SA Type)
Questions? Call us at 388-2323 (Treasure Valley) or )-800-488-6151
Page? of ?
Request #55
Reminder Notice
Did you forget u~?
Account Summary
FJedric:
30 Days
$(Arrs 0-
(C&C))
Past Due
Over 30 Days Over 60 Days Over 90 Days
$(Arrs 31-60 $(Arrs 61-90 $(Arrs 90+(C&C)) (C&C)) (C&C))
(Person name in standardformat)
(Premise Address for this SA)
Service Agreerrent Ba1an::e: $(AccoW1l Ba1nnce)
Total PeS Due: $ (Pa.s1 DueAn1oW1l)
As of (Authorized Date), our records show that your account is unpaid. Please pay the total past due amount of $(Cut Off
Amount). Payment must be received before (Event Due Date) to ensure continued service. If service is terminated, a
reconnection fee wil1 be required and a deposit may be required.
Important:You are responsible for submitting payment to Idaho Power before (Event Due Date).
A co11ection visit to your property wil1 result in a (Collection Fee) charge.
Please Note:Payments that are maned, left at drop boxes, or paid at pay stations take two to five
business days to process
Notice Reason: (Applicability).
For account inquiries or payment arrangements ca11: 388-2323 (in the Treasure Valley) or 1-800-488-6151.
Please disregard this notice if payment has been made.
Please make check payable to Idaho Power and remember to write your
account number on your check or money order. Bring in entire bill when
paying in person. Thank you!
Return this portion with payment
Amount Enclosed
Account Number: (Account IDj
Notice Oate: (Authorized Date)
Oue Before: (Event Due Date)
Total Past Due: (Cut Off Amounfj
(Auto Digit stuffj
(Person name in standard forma~
(Account override mailing name)
(Misc. Person is Financially Responsible)
(Mailing address)
Idaho Power
O. Box 30
Boise, ID 83721
Please check the box for address/phone coITections, and print
coITections on reverse side.
Account Number: (Account ID)
Type of Service: (SA Type)
Questions? Call us at 388-2323 (Treasure Valley) or 1-800-488-6151
Page? of?
P A YJ\1ENT ARRANGEMENTS
If you are unable to pay your bi)) in fun , pJease contact us. The company wi)) discuss optional payment plans,
or PAYMENT ARRANGEMENTS , which may anow you t,o pay in reasonable instanments and avoid
tennination of service.
COJ\1PLAINTS
If you have a complaint concerning the condition of service, your account or service received, please contact
customer service at 388-2323 in the Treasure Vaney or at 1-800~488-6151. If you are not satisfied with the
' '
company s handling of your situation, you may direct corpplaints to the Idaho Public Utilities Commission,
O. Box 83720, Boise, ill 83720-0074, teJephone 334-0369 in the Treasure Vaney area or 1-800-432-0369.
Your service wi)) not be tenninated while the company or the commission is reviewing the complaint.
J\1EDJCAL POSTPONEJ\1ENT
Disconnection of electric service to residential customers win be postponed for thirty (30) days from receipt, .
of a written certificate' by a licensed physician or pubJic health official which certifies that tennination of
utility service would create a medica) emergency for a resident of the premises. The certificate must show
c1early the name of the person who would be affected, the nature of the i11ness, and the name, title, anp
signature of the person certifying the medical emergency.
This Medical postponement may be renewed for an additional thirty (30) day period upon the Cornp&nY's
receipt of an additional medical certificate prior to the expiration of the original thirty-day P9stponement.
If tennination of electric service would create a medical emergency for a resident at this account, tennination
of service can be delayed. Contact Idaho Power to have the necessary form e-mailed or faxed to your doctor.
NOTE: Prior to the expiration of any medical postponement 'yo~must contact the company and make
an-angements for the payment of the past-due amount.
, .
1fyou have entered information below, you mustfill/n
the box (D) on the front of the return stub.
Account Number: (Account/D)
New Telephone Number:
IDAHO POWER COMPANY
CASE NO. IPC-O3-
THIRD PRODUCTION REQUEST
OF COMMISSION STAFF
TT A CHMENT TO
RESPONSE TO
REQUEST NO. 56
Request #56
IMHO
POU\IER
THIRD PARTY NOTIFICATION
Idaho Power offers a program to all residential customers known as Third
Party Notification. The program is designed to help customers avoid hardships
which might occur from discontinued electric service.
Unfortunately, it is sometimes necessary to discontinue electric service to a
customer for nonpayment of past-due bills. When a discontinuance of service is
necessary, the customer is advised in advance by a Disconnect Notice.
Idaho Power will notify a third party designated by the customer by
forwarding a duplicate Disconnect Notice to the third party. The designated third
party, (relative, friend , clergyman , social agency, etc.) has no obligation to pay
the overdue bill, but can remind the customer of the pending disconnection or
offer other assistance.
If you would like to be in this program , or know of someone else who might
bE:ndit from it, fill out the form below and return it to your Idaho Power office.
(Be sure both parties involved sign the form.)
If you have any questions about Third Party Notification , call Idaho Power
Company at 388-2323 (in the Boise calling area) or 1-800-488-6151 (outside
the Boise calling area).
Signature
I Customer Number
Third Party" Name
Address
City, State, Zip
Telephone Number
Signature
REQUEST FOR "THIRD PARTY" NOTIFICATION
Customer's Name
Address
City, State, Zip
Telephone Number
CAS 155 (8198)
CPC
. .
Idaho Power Company
O. Box 70
Boise, 10 83707,
tt=
+:i
.t:
, .
IDAHO POWER COMPANY
CASE NO. IPC- E-O3-
THIRD PRODUCTION REQUEST
OF COMMISSION STAFF
TT A CHMENT TO
RESPO NSE TO
REQUEST NO.
Request #57
If you d like to know exactly what your monthly bilJ wilJ
, and want to avoid the seasqna) spikes and dips
consider signing up for Budget Pay. Budget Pay takes
your annual electric usage and calculates a monthly
average. It's adjusted annually on your anniversary date.
BPP Budget Pay Call the Customer Service Center today!
-::LI'\ .,:)003 Of\. 13,"1-1-5 I
~Q.N'\ lA-0-.A"" -:s~De..~~~
IDAHO POWER COMPANY
CASE NO. IPC-03-
THIRD PRODUCTION REQUEST
OF COMMISSION STAFF
TT A CHMENT TO
RESPO NSE TO
REQUEST NO. 60
IPC-03-
Third Production Response of
Idaho Power to Staff
No. 60
pamphlets - not scanned
see case file
IDAHO POWER COMPANY
CASE NO. IPC-03-
THIRD PRODUCTION REQUEST
OF COMMISSION STAFF
TT A CHMENT TO
RESPONSE TO
REQUEST NO. 67
I.P.C. NO. 26, TARIFF NO. 101
SECOND REVISED SHEET NO. 1-
CANCELS
FIRST REVISEDL SHEET NO. 1-
IDAHO POWER COMPANY
RULE I
BUDGET PAY PLANS
1. Residential BudGet Pav Plan - Schedule : A Budget Pay Plan is available to Residential
Customers desiring to levelize payments for electric service. If a Customer has more than one electric
service on the account, each electric service charge will be levelized individually. A Customer may
sign up for the Budget Pay Plan at any time during the year. In order to be eligible for the Budget Pay
Plan, the Customers account must not be in arrears.
The levelized payment will approximate the average of 12 monthly billings based on either the
historical charges, or an estimate of future charges. The Budget Pay amount for each electric service
on the account will be adjusted to the next higher dollar. Budget Pay amounts will be recalculated at
the 12-month (or 365-day) anniversary of the date the Customer began paying the most current
Budget Pay amount(s). The new monthly payment will be the recalculated Budget Pay amount(s). A
Customers Budget Pay amount(s) may decrease, inc rease, or remain the same.
Customers with a negative balance in their Budget Pay Plan accounts at the time
recalculation will have monthly Budget Pay charges equal to the recalculated Budget Pay amount
plus one-twelfth of the negative balance. At the Customers request, a negative balance may be
paid in full. Customers with a positive balance in their Budget Pay Plan accounts at the time of
recalculation, or upon termination of the agreement after all charges for services have been paid, will
be refunded at the Customers request. If no request for refund is made, the monthly Budget Pay
charges will be equal to the recalculated Budget Pay amount reduced by one -twelfth of the positive
balance. Upon the Customers request. a positive balance for one Budget Pay electric service may
be transferred to the balance of another Budget Pay electric service on the account.
Any estimates furnished by the Company with such Budget Pay Plan should not be construed
as a guarantee that the total actual charges wi II not exceed the estimates. The Company, because
of rate changes or other requirements, may at any time submit a revised estimate to the Customer
and require that the Customer pay the revised monthly Budget Pay installment as a condition to the
continuation of the Budget Pay Plan for the Customer.
The Budget Pay amount(s) will be billed on the regular service bill each month. Once
established, the Budget Pay Plan will remain in effect from year to year until the Customer notifies the
Company not less than 30 days prior to the desired date of cancellation or unless the Customer fails to
pay the agreed amounts.
2. Small General Service BudGet Pav Plan - Schedule 7 : A Budget Pay Plan is available to Small
General Service Customers receiving service on Schedule 7. If a Customer has more than one electric
service on the account. each electric service charge will be levelized individually. If a Customer
transfers to another schedule (other than Schedule 1), the Budget Pay Plan will not be available.
Customer may sign up for the Budget Pay Plan at any time during the year.
In order to qualify, the Customer must have been receiving service at the same location, under
the same ownership and account number, and with all monthly billings paid on or before the past
due date for at least 12 months prior to applying for the Budget Pay Plan. The Customer must
maintain the payment status as described above or the Customer will be removed from the Budget
Pay Plan on the next monthly billing and all past due bal ances will become immediately due and
payable.
IDAHO
Issued - February 2,2001
Effective - March 5, 2001
Advice No. 01-
Issued by IDAHO POWER COMPANY
James C. Miller, Senior Vice President. Delivery
1221 West Idaho Street, Boise, Idaho
IDAHO POWER COMPANY SECOND REVISED SHEET NO. 1-
CANCELS
FIRST REVISED SHEET NO. 1-I.P.C. NO. 26, TARIFF NO. 101
RULE I
BUDGET PAY PLANS (Continued!
Small General Service Budoet Pav Plan - Schedule 7 (Continued)
The levelized payment will approximate the average of 12 monthly billings based on historical
charges. Budget Pay amounts will be recalculated at the 12-month (or 365-day) anniversary of the
date the Customer began paying the most current Budget Pay amount(s). The Budget Pay amount
for each electric service on the account will be adjusted to the next higher dollar. The new monthly
payment will be the recalculated Budget Pay amount(s). A Customers Budget Pay amount(s) may
decrease, increase, or remain the same.
Customers with a negative balance in their Budget Pay Plan accounts at the time
recalculation will have monthly Budget Pay charges equal to the recalculated Budget Pay amount
plus one-twelfth of the negative balance. At the Customers request. a negative balance may be
paid in full. Customers with a positive balance in their Budget Pay Plan accounts at the time of
recalculation, or upon termination of the agreement after all charges for services have been paid, will
be refunded at the Customers request. If no request for refund is made, the monthly Budget Pay
charges will be equal to the recalculated Budget Pay amount reduced by one -twelfth of the positive
balance. Upon the Customers request. a positive balance for one Budget Pay electric service may
be transferred to the balance of another Budget Pay electric service on the account.
Any estimates furnished by the Company with such Budget Pay Plan should not be construed
as a guarantee that the total actual charges will not exceed the estimates. The Company, because
of rate changes or other requirements, may at any time submit a revised estimate to the Customer
and require that the Customer pay the revised monthly Budget Pay installment as a condition to the
continuation of the Budget Pay Plan for the Customer.
The Budget Pay amount(s) will be billed on the regular service bill each month. Once
established, the Budget Pay Plan will remain in effect from year to year until the Customer notifies the
Company not less than 30 days prior to the desired date of cancellation or unless the Customer fails to
pay the agreed amounts.
IDAHO
Issued - February 2,2001
Effective - March 5, 2001
Advice No. 01-
Issued by IDAHO POWER COMPANY
James C. Miller. Senior Vice President, Delivery
1221 West Idaho Street. Boise, Idaho
IPC-O3-
Third Production Response of
Idaho Power to Staff
Requests Nos. 76-
on diskette
see case file
IDAHO POWER COMPANY
CASE NO. IPC-03-
THIRD PRODUCTION REQUEST
OF COMMISSION STAFF
TT A CHMENT TO
RESPO NSE TO
REQUEST NO. 80
IDAHO POWER COMPANY
BEFORE THE PUBLIC UTILITY COMMISSION OF OREGON
AFFlLIATED INTEREST REPORT
2001 (REVISED)
~~_
les t
An organization chart showing the parent company,
sidiaries I and the percentage of ownership for each.
all sub-
Response I
See Exhibit I for an organization chart.
Request
Changes in the list of directors and/or offi'::E:rs common t:o the
regulated ~tj lity and to the affiliated interest.
Response I.
See Exhibit for a list directors and officers Idaho
power Company and each of the affiliated interests for the year
2001.
Request I.
Changes ln successive ownership ' between
and affiliated interest.
the regulated utility
Response I. B .
There were no changes in successive ownership in 2001.
Idaho Power Company
Oregon Affiliated Interest Report - 2001 (Revised)
Page 2
~equest 1.
A narrative description of each affiliated entity with which the
regulated utility does business. State the factor(s) giving
rise to the affiliation.
ResR.
~~~:;:
See Exhibi t I I I f or a narra t i ve descript ion of each af f i iated
entity with which Idaho Power Company (IPCo) does business.
k~guest I.
balance sheet and lncome st.atement for each affiliated In-
terest for the 12 -month reporting period.
B-e~pof1
See Exhibit IV for a balance sheet and income statement for each
.::11' f i 1.'. a led interest.There are financial statements for
pathnet or IDACORP Energy LP. A copy of the IDACORP, Inc. 2001
Annual Report on Form 10-K has been included with this report.
Request II
Report serVlce
affiliate)
transactions as follows repea t format for each
SERVICE PAYMENTS BY THE UTILITY TO ' THE AFFILIATE
Total
Company
Total
Oregon
Payments to Affiliate X
Account/Description
Account /De s cr i pt ion
Total Payments to Affiliate X
Cost of Service
Margin of Charges over Costs
Assets Allocable to Services
Overall Rate of Return
Idaho Power Company
Oregon Affiliated Interest Report - 2001 (Revised)
Page 3
...
Description of Basis of Pricing:
commission Order (s) Approving Tran~actions Where 8uch Approval
is Required by Law:
Requ~2-~l
SERVICE PAYMENTS BY THE AFFILIATE TO THE UTILITY
-.--------
Receipts f~om Affiliate X
Account /Descript ion
Account/Descript ion
Total Receipts from Affiliate X
Cost of Service
Margiri of Charges over Costs
Assets Allocable to Services
Overall Rate of Return
Total Total
~ompany Oregon
.,.
:;1
...
Description of Basis of Pricing:
Commission Order (s) Approving Transactions
is Required by Law:
Where Such Approval
Response II
See Exhibit V for service payments by the utility
affiliates and by other affiliates to the utility.
other
Reques t I I I
For inter-company loans to the utility from affiliates or loans
from affiliates to the utility, provide:
The month-end amounts outstanding separately for short-term and
long-term loans
The highest amount during the year separately for short-term and
long-term loans
Idaho Power Company
Oregon Affiliated Interest Report - 2001
Page 4
(Revised)
'-- .
A descript ion of the terms an
the basis for interest rates;
conditions for loans including
The tota~ amount of interes t charged or credi ted and the
~eighted average ~3te of inter€st separately for short-term and
long-term J.oar:s; anrl.
Specify the Commission Order (s) approving the transactions where
such approvaJ is required by la
Response I I I - Idaho Energy Resource
Short - term notes receivable from associated companies (Parent)
Month-end balaDce:
January,
~~
00 1
February
i'larch
$ 6,099,360
547,560
April
May
166,865
585,173
June
123,238
880,:nO
July
Augus t
September
October
627,161
920 442
378 778
728,423
November
December
887 990
203,999
short-term notes receivable from associated companies (Parent)
Highest amount for the year $12,378,778
Short-term notes receivable from associated companies
Description of terms and conditions:
No change.
(Parent)
Idaho power Company
Oregon Affiliated Interest Report - 2001 (Revised)
Page 5
Shore - tert:l llotes receivable from assoc iated companies (Parent)
otal 2001 interest income
Weighted average interest rate
$413,950
911%
No commission order appl icable to short - term ~oan3.
Response III - Pathnet/ldaho Equipment, LLC
None
Response I I I - IDACORP
LOllg- term notes payable to associated companies (IPC)
Month. end balance:
June, 2001
July
August
september
October
16,546,154
76,812 1.'12
59,425,895
59,656,311
33,488.872
November
December
3~~,=92,353
33,686,906
Long-term notes payable to associated companies (IPC)
Highest amount for the year $76,812,412
Long- term notes payable to associated companies (IPC)
Description of terms and conditions:
The notes payable are . payable over periods of one
to ten years and bear interest at IDACORP 1 S
variable short-term borrowing rate.
Long - term notes payable to associated companies (I PC)
Total 2001 interest income $1,247,816
Weighted average interest rate 2.5237%
Idaho power Company
Oregon Affiliated Interest Report - 2001 (Revised)
Page 6
F: .No commission order applicable ~o long-term IGans.
Response II - Ida-West
None
Response III - ISP
None
pons'2 l1l-=- IFS
Nof1.e
s2.on~e - I I:;:~12~CORP 2nergy Services Co.
None
Respons I I I - IDACORP !lergy L~
None
Response I I I - IDACORP Services Co.
None
Response III - IDACOMM/Velocitus
None
Response III - IDACORP Technologies,Inc.
None
Response III - IdaTech
None
Idaho Power Company
Oregon Affiliated Interest Report - 2001
Page 7
(Revised)
Requea t IV
If the utility guarantees any debt of affiliates. identify the
entities involved, the nature of the debt, the I):ciginal amount
of the debt. the maximum amount during the year. the balance as
of the end of the year. and the Commission order (8) appro'/ing
the transactions ~here such approval is Lequired by la~-
'pon se IV
. -
Idaho Energy Resources Co
The OPUC granted approval on November 25, 199~- (Order :\10
91-1601) authcrizing the Company to guaranty IERCo's one-third
share of the Bridger Coal self -bond for the reclamation
obligations at the Bridger Mine. The Order li~its the Company
guaranty to $60.million. In December 2001 the self-bond
approval was ~enewed with TERCo ' s ane - third share set
$56.559,033.The next schedul ed renewal date for the Bel f - bond
ha~ been set for December
2002.
RespC?ns ~.b~et::-daho Equipment, LLC
None
Response IV ~ IDACORP
None
Response IV - Ida-West
None
Response ISP
None
Response IES
None
Idaho power Company
Oregon Affiliated Interest Report - 2001 (Revised)
Page 8
~esponse IV - IDA ORP Energy Services Co.
None
~esp se IV
~.__
~COI3.ergy LP
None
Response I V - IDACORP Services Co.
None
Response IV - IDACOMM/Velocitus
None
~esponSE IV - IDACORP Technologies,Tnc -
None
Response IV - IdaTech
None
Request V
Report other transactions (ut ility leasing of affiliate prop-
erty, affiliate leasing of utility property
utility purchase of
affiliate property, material or supplies and affiliate purchase
of utility property, material or supplies) as follows (repeat
format for each affiliate)
OTHER PAYMENTS BY THE UTILITY TO THE AFFILIATE
Total
Company
Total
Oregon
Payments to Affiliate X
Account/Description
Account/Description
Total Payments to Affiliate X
Idaho power Company
Oregon Affiliated Interest Report - 2001 (Revised)
Page 9
Description of Basis of Pricing:
Commission Order (s) Approving Transactions Whe n~ S"Jch Approval
is Required by Law:
OTHER PAYMENTS BY THE AFFILIATE TO THE UTILITY
Total
Company
Total
rego~
eceipts from Affiliate X
Account /Description
Account/Description
Total Receipts fro~ Affiliate X
Descrip~ ion of Basis of Pricing:
CO!i1n,ission Order(s)
i ~ Required by Law:
Approving Transact ions Where Such Approva
Response V - I?aho
_-
Energy Resources Co
Total
Company
Total
Oregon *
Other Payments to IERCo by IPCo:
Account 151.311 Fuel Stock* $43,134,192 $1,981,612
Based on market value
Based on energy allocation factor of 4.6% from 2001 FERC Form
1 Report.
* *
Sales agreement between Idaho Power Company and Bridger Coal
Company (a joint venture) which is one-third owned by IERCo.
The OPUC concluded this agreement to be fair and reasonable
and not contrary to public interest.
Transaction approved by OPUC
1991.
order no.91-567 dated April 25,
Idaho power Company
Oregon Affiliated Interest Report - 2001
Page 10
Other Payments to IPCo by IERCo:
None
esEon
~~- y~- !-~
net/ Idah~Equipment LLC
None.
Response V - IDACORP
None
esponse V - Ida-West
)\J one
e s R.'--::'I!:..?-
~~~
~ P
Hone
3espon~
~-=---
lF~
None
Response V - IDACORP Energy Services Co.
None
Response V - IDACORP Energy LP
None
Response V - IDACORP Services Co.
None
Response V - IDACOMM/Velocitus
None
(Revised)
Idaho Power Company
Oregon Affiliated Interest Report - 2001 (Revised)
Page 11
esponse V - IDACORP Technologies / I DC.
None
Response V - IdaTech
None
Reques t VI
By affiliate and job
ecutive management,
transferred to and fromtotal number of other
utility.
title / provide the total number of ex-and profess ional/ technical employees
the utility. By affiliate, provide the
employees transferred to and from the
Respor-s
~-
See Exhibi t for a list of employees /with job titles that
we r transferred Idacorp Energy. Services Co.from IPCo
JunF; 2001. There were no other employees transferred to or from
TPCo and the other affiliated entities.
Request VII
A description of each intra-company cost allocation procedure,
and a schedule of cost amount s, by account I transferred between
regulated and non-regulated
information 1S provided to
need not be presented here.
other report (s) .
segments of the company. I f this
the OPUC 1n another report (s), it
specify the title and date of the
Response VI I
Not Appl icable
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DIRECTORS
Rotchford L. Barker
RoJer L. Breezley
John B. Carley
Peter T. Johnson
Jack K. Lemley
Evelyn Loveless
Gary G. Michael
Jon H. Miller *
Peter S. O'Neill
Jan B. Packwood
Robert A. Tinstman
* Chairman of the Board
IDAHO POWER COMPAN
DIRECTORS
Rotchford L. Barker
Roger L. Breezley
John B. Carley
Peter T. Johnson
Jack K. Lemley
Evelyn Loveless
Gary G. Michael
Jon H. Miller *
Peter S. O'Neill
J an B. Packwood
Robert A. Tinstman
* Chairman of the Board
EXHIBIT II
Page I of 5
DIRECTORS AND OFFICERS
OF IDA CORP, INc.
PFFICERS
J. B. Packwood
J. L. Keen
Rich Riazzi
D. T. Anderson
Bryan Kearney
G. W. Panter
R. W. Stahman
President & Chief Execlllivc Officer
Senior Vice. President - Administration and Chid
Financial Officer
Senior Vice Presidelil - (Jcncralion & Markeling
Vice President - Financc & Treasurer
Vice President & Chief Information Officer
Vice President - Public Atlairs
Vice President, General ColJnsd and Secretary
SUBSIDIARIES OF IDA CORP, Inc.
DIRECTORS AND OFFICERS
OFFICERS
J. B. Packwood
J. L. Keen
Rich Riazzi
J. C. Miller
D. T. Anderson
J. R. Gale
Bryan Kearney
C. N. Olson
G. W. Panter
J. P. Prescott
R. W. Stahman
Marlene Williams
Chief Executive Officer
Senior Vice President - Administration and Chief
Financial Officer
Senior Vice President - Generation & Marketing
Senior Vice President - Delivery
Vice President - Finance and Treasurer
Vice President - Regulatory Affairs
Vice President & Chief Information Officer
Vice President - Corporate Services
Vice President - Public Affairs
Vice President - Power Supply
Vice President, General Counsel & Secretary
Vice President - Human Resources Officer
IDA-WEST ENERGY COMPANY:
JRECTORS OFFICERS
Jon H. Miller
Jan B. Packwood
J. L. Keen
Rich Ria.:ai
RandolphJ. Hill
Tyler Wymond
*****
QACGRP F1NANCIAL ~iERVICES, INC:
DIRECTORS OFFICERS
Peter S. O'Neill
Jan B. Pa~:kwood
Ste\'e R. Keen
Bruce E. MacMahon
Steve R. Keen
Toney Williams
Pat Haaington
IDACOtvllvt Inc.
DrgECTORS OFFICERS
Rich Riazzi Rich Riazzi
Mike Feiler
Doug Dalton
Pat Haaington
VELOCITUS (formerly RMC, Inc.
DIRECTORS OFFICERS
J an B. Packwood
Jon H. Miller
Rich Riazzi
Mike Feiler
Rich Riazzi
Mike Feiler
Doug Dalton
Shane Jimenez
Cameron Christian
Sean Rietze
EXHIBIT II
Page 2 of 5
President. CEO & Secretary
Treasurer & Controller
President
Vice President
Secretary & Treasurer
*** **
President
Vice President Sales & Marketing
Vice President Finance and CFO
Secretary
*****
President & CEO
Exec. Vice President Sales & Marketing
Exec. Vice President Finance, CFO and Secretary
Exec. Vice President of Operations
Vice President - Sales
Vice President - Information Technology
*****
IDACORP Technologies, Inc.
D!RECTORS
Roger Breezley
Jack Lemley
John Carley
Robert Tinstman
Jan B. Packwood
J. L. Keen
IDATECH, LLC
MEMBERS
mACORP Technologies , Inc.
Alan Guggenheim
David Edlund
Wil:iam Pledger
OFFICERS
Claude Duss
Pat Harrington
OFFICERS
Claude Duss
Dave Edlund
William Pledger
Kuit Stdk
Mark Fleiner
Mike Otterbach
EXHIBIT II
Page j of 5
President & CEO
Vice President & SCCrelJry
*****
President & CEO
Vice President. Technology
Vice President - EngineeTing
Vice President - Corporat~ Development
V ice Pr~s;dent - Marketing
Vice. Prt::ldc.nt - Operations
*****
IDACORP SERVICES CO. (Formerly IDACORP Energv Solutions Co.
DIRECTORS
Rich Riazzi
Jan B. Packwood
James C. Miller
OFFICERS
Rich Riazzi
Mike Feiler
Pat Harrington
IDACORP ENERGY SERVICES CO.
DIRECTORS
Steve R. Keen
OFFICERS
Steve R. Keen
Pat Harrington
President & Treasurer
Vice President - New Business Development
Vice President & Secretary
*****
President & Treasurer
Secretary
lDACORP ENERGY LP.
GENERAL PARTNER:
LIMITED PARTNER:
OF:FICERS
f7 iell Riazzi
David Chang
Marly Patterson
Myna Bourk
Mike Gerhard
Sharon Boyd
JO!lrl Janney
Joe Holmes
Dick Reilly
Keith A. Stephenson
James R. Thompson
Steve \Vatanabe
EXHIBIT \l
Page 4 of 5
IDACORP, Inc.
IDACORP Energy Services Co.
President
Sf. Vice President Commodity Services
Sr. Vice President Energy Services & Administration
Vice President Marketing Communications
Vice President
Vice President Finance
Vice President - Risk Manag~ment
Vice President
Vice President
Vice President - Southwest Gas
Vice President, General Counsel & Secretary
Vice Presideut
EXHIBIT
Page 5 of 5
SUBSIDIARIES OF IDAHO POWER COMPANY
DIRECTORS AND OFFICERS
IDAHO ENERGY RESOURCES COMPANY
DIRECTORS
Jan B. Packwood
J. LaMont Keen
Jon H. Miller
Rich Riazzi
Patrick A. Harrington
PATHNET, LLC
MEMBERS
Idaho PO\\'c.T Company
Pathnet, LLC
OFFICERS
Jan B. Packwood
J. LaMont Keen
Jon H. Miller
Rich Riazzi
Pat Harrington
President
Vice President
Vice President
Vice President
Secretary
*****
EXHIBIT \II
Page I of2
Narrative Description of Affiliated Entities
Idaho Energy Resources Co--a wholly owned subsidiary of Idaho Power Company (lPCO), !"i a joint venturer
in the Bridger Coal Company, which operates the mine supplying coal to thE Jim Bridger power plant near RockSprings, Wyoming.
Pathnet/J daho Equipment, LLC--8 J % owned hy IPCo; formed in 1998 by IPCo and Pathnct, Inc., a
telecommunicat:ons provider, to upgrade IPCo s microwave communications system from analog to digital
technology, and to develop and distribute microwave communications services and products. As a result of
Pathnet, Inc ' s bankruptcy fil ing, all assets were transferred to IPCo on December 3 \, 2UO l. This transfer wi
result in the actual dissolution of Pathnet/Idaho Equipment, LLc.
iDACORP, Inc. (lDACORP)-an unregulated holding cr:mpany formed in 1998 and is the parent of IPCo and
&everal other entitie:;.
Ida-West Energy (Ida-West)-Ida-West was organized in 1989 and was a wholly owned subsidiary of IPCo
until ownership was transferred to IDACORP on October I, 1998. Ida-West develops, acquires, constructs
finances, owns and operates electric power generation faci lities. IPCo purchases energy from several
cogeneration/small power production facilities (CSPP's) in which Ida-West bas an ownership interest. Ida-
West s interest in each of the CSPP's is 50 percent or less.
Idaho Solar Power, LLC (ISP)-formcrly Applied Power Corporation. is winding down its operations. This
company designed, 'Supplied and distributed photovoltalc systems. ISP provided solar electric products and
systf"tnS 1-01' inriustry, contractors, utilities, government and an international network of solar dealers and
distributors. ISP became a direct subsidiary of IPCo during 1997 and ownership was subsequently transferred to
IDACOR? effective January 1 2000. (IDACORP owns 99% of ISP and the remaining 1 % is owned by
IDACORP Technologies, Inc., a wholly owned subsidiary of IDACORP).
IDACORP Financial Services, Inc.--organized in 1996 as IDACORP, Inc. and changed its name to
IDACORP Financial Services (lFS) in 1998. lFS invests primarily in affordable housing
projects, which
provide a return primarily by reducing federal income taxes through tax. credits and tax depreciation benefits.
lFS was a wholly owned subsidiary of IPCo until ownership was transferred to IDACORP effective
January 1,
2000.
IDA CORP Energy Services Co-markets electricity and natural gas, offers risk management and asset
optimization services and is the 99% owner of IDACORP Energy LP. The remaining
1 % of IDACORP Energy
LP is owned by IDACORP.
IDA CORP Energy LP-In mid-1997, IPCo began trading natural gas, opening trading offices in Houston,
Texas and Boise, Idaho. Beginning in 1999, these unregulated trading operations were transferred from under
IPCo to IDACORP Energy LP, which is owned 99% by IDACORP Energy Services Co. and
1 % by IDACORP.
IDACORP Services Co-In 1998 and 1999, IDACOR? Services Co. introduced a variety of energy and non-
energy related products, such as home surge protectors, carbon monoxide detectors, Internet services, digital
satellite television systems, and payment protection insurance. IDACORP Services Co. is a
wholly owned
subsidiary of IDACORP.
IDACOMM-formed in 2000 and is a wholly owned subsidiary of IDACORP. IDACOMM is an
integrated
communication provider, delivering high-speed connectivity, using fiber optic network
technology.
EXHIBIT III
Page 2 of 2
IDACOMM's technologies enable high-speed voice, Internet and data communications, including video
conferencing, voice-over II', off-site training and gigabit Ethernet service.
Vclocitus-formerly Rocky Mou1ltain Communications, Inc. (RMCI) provides commercial and residential
Internet service. Velocitus operate:s as a Ma!1aged Service Provide. by offering high- speed Internet access,
Internet system support and other related services such as Virtual
Private Networks. Firewalls and Web Hosting.
IDACOR? Technologies, Inc-;J wholly owned subsidiary of IDACORP purchased a co:1trolling interest in
IdaTech. LLC (formerly Northwest Power Systems) in 1999 and owns I
fVO of Idaho Solar Power, LLc.
IdaTech, LLC (IdaTech)-IdaTech is a developer of rue I processors and proton-exchange-membrane fuel cell
systems. IdaTech's development efforts are focused on the commercialization of a methanol fuel processor,
which is capable of producing a very high level of pure hydrogen. Additionally, IdaTech is strengthening its
ability to reform other conventional fuels including r:~tural gas, propane, and kerosene.
Idaho Energy Resources Company
Balance Sheet
December 31 , 2001
ASSETS
Land
Investment In Associated Companies - Working Capilal
!i,,'eslmcnlln Associated Companie~ . Sll'Ired Mine
Investment in AsS'1ciated Companies - r:quily Joint Venlure
Investment In Associated Companies - Distribution of Earnings
Reclamation Trust Market Valuation
Other Investments - Security Offshore Insuranc('. LId
Cash
NOleS Receivable From Associated Companies - Idaho i'owcr Company
rvliscellaneous Deferred Debits - Nonshared ~.1ine Costs
!\ecul11ulaled Deferred Income Tax
TUfa!
LJASlLlTIES and EQUITY
Common Stock Issued
Paid-In Capital - Idaho Power Company
Retained Earnings
Accumulated Other Comprehensive Income
Total Capital And Retained Earnings
Taxes Accrued
Interest Accrued
Accum Oef Inc Tax
Accum Oef Inc Tax Non Current
Accum Oef Inc Tax Benefit
Accum Oef Inc Tax - Other Current
Accumulated Deferred Income Taxes - Reclamation Trust Account
Total
EXHIBIT IV
Page I of 22
Current Month
265,115.
033,765.
047 037.
(21C'74".456.68)
211 151 162.
1 ,213.934.
43,218.
203 998.
55,209.
22,268,983.
500.
2,462 593.
322 512.
789,056.
12,574 662.
821 582.
223,868.
556 592.
127 702.00)
605,200.
189,903.
424 877.
268,983.
Idaho Energy Resources Company
Income Statement
For the Period Ended December 31 2001
INCOME
!jridg.(;~ Coal Company.joint Ven:u;c
13ridgu Coal Company Overriding Royallics
(jain on Sale of Secruilics-Security Offshore Ins. LTD
Intcrcst and Dividcnd Incomc
Current Month
2001
991,755.
16,222.
805.
035,784.Total Income
EXPENSES
Operating Expense~
Pension E~.J)::nsc
Ovc;r:dinr r~ya!tlcs
Amortiz;::!lon vf 1\jon-sha~cd mine custs
Mining CUai.
Offt-::e e-:;Jensc
Ou!slck ~;elviccs
222.
Injuries and Damaf,fs
Total Operating Expenses
18,222.
Taxes other than income t:.lXCS
Income taxes
Provision for deferred income taxes
Provision for deferred income taxes-credit
Investment tax credit adjustments
Interest expense
Total Expenses
Net income from Operations
416,246.
(60,100.00)
374,368.
661,415.
I~XHmn IV
Page 2 of 22
Year-to-Date
2001
285 337.40
193,66::.
413,949.
10,892,952.
193,665.
285.
198,951.
(5.83)
063 253.
320,354.00)
941,844.
951 108.45
Construction Work in Progress Thermal
Idaho Resource
Hermiston
Total CWIP for Thermal
Current Assets
Cash
Temp Cash Investments
Treawry fund
Intercompany Notes Rec
Intercompany Accounts Rec
Interest & Dividend Rec.
Prepaid Expenses
Accounts Receivable
Deferred Tax Current Asset
Taxes Receivable
Deferred Camp Plan
Total Current Assets
Fixed Assets
Office Equipment
Fixtures & Furniture
Engineering Equipment
Vehicles
Rental Equipment
Accumu!ated Depreciation
Total Fixed Assets
Other Assets
Note Receivable - EEC
Friant Bonds
Note Receivable - Land
Organization Costs
Land Held for Future Use
Total Other Assets
Construction Work in Progress
Hydroelectric
Total CWIP for Hydroelectric
IDA-WEST ENERGY COMPANY
Balance Sheet
December 31, 2001
CURRENT
BALANCE
137 631.
200 000.
n5.
112 353.41
178 021.
557.
603 338.
335,676.
55d.
372.
397.
103 948.
98'1.28
(113 604.16)
124 654.
008 449.
578.
166 224.
175,253.
778 905.
778,905.
EXHIBIT IV
Page 3 of 22
BALANCE
12/31/00
188 854.
640 000.
792.
236 264.
249.
249 893.
158 433.
504.485.
235.
99.372.
397.
137,410.
981.
(97 220.60)
173,177.
008 449.
768 086.
578.
194 144.
971 260.
174 189.
174,189.
Ida-West Energy Company
Balance Sheet
April 30, 2001 , Page 2
CURRENT
BALANCE
Investments
Ida-West Operating Services, Inc.
Y -8 Hydro Partners
South Forks
Hazelton/Wilson
Falls River
Ida-West Acquisition Co.
Total Investments
1 ;478.
12,000.
669 389.
571 706.
854 118.
906 063.44
014 756.
Total Assets 429,247.
Current Liabilities
Accounts Payable
Hermiston Payable
Accrued Payroll
Intercompany Notes Payable
Intercompany Accounts Payable
Time Off Benefits Payable
Taxes' Payable
Interest Payable
Total Current Liabilities
615 043.
217 206.
175 674.
115 428.
703.
133,056.
Short-Term Liabilities
Short-Term Debt
Total Short-Term Liabilities
Long-Term Liabilities
. Long Term Debt
Deferred Taxes-Long Term
Deferred Compo
Total Long-Term Liabilities
064 585.
239,164.
303,749.
Total Liabilities 436 806.
Stockholder s Equity
Common Stock
Retained Earnings
Current Earnings
Total Stockholder s Equity
000,000.
172 305.
820 135.
33,992,441.
Total Liabilities & Equity 429,247.
EXHIBIT IV
Page 4 of 22
BALANCE
12/31/00
;478.
289 040.
268 854.
3;495 879.
2;493 378.40
548,631.
371,743.
379 353.
136 904.
214 539.
166 379.
310,002.
347.
216 527.
727 588.
255 322.
982,911.
199,438.
000 000.
707 809.74)
880 115.
172,305.
371,743.
IUA-VVt:~ I I::.NI::.~~ T \"UIVII"""I-\I" I
Income Statement
For the Period Ended December 31 2001
Exmurr IV
Page 5 of 12
Expem:it:s
Salaries & Wages
Payroll Taxes & Benefits
Deferred Compo Plan
CWIP Salaries Dist.
Salaries Reimbursed
Net Salaries Expense
CURRENT
MONTH YTD
388.836 946.
278.2,421 941.
842.181,454.
(169 905.37)977 661.
953 247.
(104 395.45)371 251.
278,361.1,431 690.
842.259 923.
000.000.
338,204.787,614.
548.
017.979.
5,767.148.
757.42
1,419.675 20
261.172.48
659.101.
945.49,023.
024.107.43
588.673.
873.
559.512.
722.930.
505.265.
047.089.
546.611.
228.259.
519.365.
(10,406.29)
800.
179.
174 189.174 189.
531 799.223,877.
Income
Operating Hevenues
Friant Income
Friant - interest income
Interest Income
EEC Interest Income
Rental I ncome
Equity in Earnings of Partnerships, Joint Ventures
Other Income
Other
Total Income
Temp Err,ployment Ser
Recruitment Expenses
Dues & Subscriptions
Consulting Services
Seminars & Training
Directors Fees
Meals & Entertainment
Vehicle Expense
Bank Service Charges
Depreciation
Amortization
Misc. Expense
Office Supplies
Office Equip Rental
Office Equip Maintenance
Postage and Overnight Service
Payroll Service Charges
Rent
Telephone
Travel
Legal Expenses
General liability Insurance
Clearing Account
Donations
Other
Abandoned Projects
CWIP Overhead Dist.
Overhead Reimbursed
Intercompany Expenses
Total Operating Expenses
Commitment Fees
Interest Long-Term Debt
Amortization of Financial Costs
Deferred Compo Interest
Net Interest Charges
250.
000.
250.
Gain on Sale of Assets
Loss on Saie of Assets
885 63299)
Income Before Taxes
242,187.97 ,
Federal Income Tax
State Income Tax
Idaho ITC
363 757.
345,738.
------
Net Income
532,692.
EXHIBIT IV
Page 6 of 22
875.
960.
78,483.
319.
022 537.42)
073 591.
595,457.
657 997.
820 135.
IDAHO SOLAR POWER, LLC
Balance Sheet
December 31, 2001
Note Receivable - IDACORP
Oecember 31 , 2001
354 284.
Prepaid Expenses
686.
Invp.stment
Total AS5Cts
034.
2,421 004.
Accrued Liabilities
Tota! Liabilities
526,823.
526,823.
Capital
349,539.
Net Income (Loss)
Total C?.pital
(455 357 .U~)
894 181.47
Total Li:ab:lities and Capital
2,421 004.
EXHIBIT IV
Page? of 22
EXHIBIT 1\'
Page 8 of 22
IDAHO SOLAR POWER , L LC
Income Statement
For the Period Ended December 31 . 2001
Gain (Loss) on Sale of Fixed Assets 605 264.
Cost of Sales
Generai & Administrative Expenses
Net Income (Los5) Before Tax
325,299.
279 9fA.
Taxes 735 322.
Net Income (Loss)
(455 357.80)
EXHIBIT IV
Page 9 of 22
IDACORP FINANCIAL SERVICES, INC.
""':~ltV\CORP
BALANCE SHEET
FINANCIAl As of Oecember 31 , 2001
Dec 31
, '
ASSETS
Current Assets
CheckinglSavings
131,00' U.S. Bank Operaling Accl
135.00' Wells Fargo
136.00' Cortland Money Man.el
Total Checking/Savings
Accounts Receivable
689.996,
285,583.
754 377.
729,956.
507,815,
143.00' Receivable
143.1u' AiR -IDACORP lnc.
Demand Nole - Restricted
143.10' AiR -IDACORP, Inc. - Olher
Total 143.10' AiR -IDACORP lnc,
Total Accounts Receivable
11,000 000.
625.
1 1 032 625.
540,440.
Other Current Assets
171.00 . Inleresl Receivable 1B6,768.
186,768.
457 166.Total Other Current Assets
Tolal Current Assets
Long-Term Bond Investmenls
Bonds - St.W Portfolio
Bonds - St~'1'i Portfolio Reslric1.
Bonds - WFBS Porlfolio
Total Long-Term Bond Investment..
Fixed Assets
121.00' OHice Equipment
cur,' Depr-Office Equipm~nt
121,00 . Office Equipmenl - Other
ToI81121.00' Offi,e !'.quipment
T"lal Fixed Assets
Other Assets
124.00' Investments-Affordable Housing
Apollo Fund III
Boston Capital XV
Basion XI
Basion XV
Columbia IV
EI Cortez
Empire Building
Guilford Fund X XI
Guilford Fund XVIII
IDACORP Acquisilion LLC
McDonald 1996
NCTC IV
NCTC VII
NCTC VIII
NCTC VIIiB
NCTC X
Oakpark
Richman USA ITC XIV
766 725.1;5
660 GuQ.
607 388.
10,034 113.
212.
104,723.
60,511.
60,511.
500,000.
000,000.
10,366,4&3.
937,425.
7,473,309.
080,478.
500,144.
862 229.
176,245.
584 019.
725 071.
250,000.
165 000.
215 000.
190,000.
6,459 150.
039 839.
13,327 922.
300,000.
000,000.
000 000.
119,152,315.
River Plaza
Summit I
WNC
Total 124.00 . Investments-Affordable Housing
F:\EXCEL\Monlhly_Annual Fin ReportslFinancial Slatements\2001\1F _Dec 01 FinStmt2/512002 CONFIDENTIAL
Nov 30
, '
$ Change
030.655 965,
284 470.113.
446.552.694 175,
767 053.37,096.
505.415.40020
11,000.000,
58,321.25,696.49
058,321.83 25,696.49
11,51'3,736.23,296.
153.:\14.33,454,
153,314.33,454.
484 104.26,938.
766,725.
660 000.
607 388.
10.034 113.
43,004.42 207.
105 702.979.
697.
62,697.186.
500 000.
000,000.
10,366,483.
937.425.
7,473 309.
080 478.
500,144.
862,229.
176,245.
584 019.
725,071.
250 000.
165,000.
215,000.
190,000.
6,459,150.
039 839.
327,922.
300,000.
000,000.
000,000.
119,152,315.
EXHIBIT IV
Page 10 . of 22
IDACORP FINANCIAL SERVICES, INC.
~~Irw:ORP
BALANCE SHEET
FtNANCIAl As of Oecember 31, 2001
Dec 31, 'Nov 3(" '$ Change
1~4.05 . Unamort Inveslmenl Expenses
B B & T Fees 33,492 79 33.492.
EI Cortez 239.48 239.48
Empire Building 750.15 2,750,
Guilford Fund X XI 771.11.771,
Guilford Fund XVIII 15,55400 ~5.554.
Richman XIV
065.065.
River Plaza 854.
~;~
Total 124.05' Unamort Inveslmcnt Expcnses 82,728.82,728.
124.10' Accum Amort.AHordable Housin9
Apollo Fund III - 2,273,905.047 682.226 223.
Boslon Capital XV
-401 396.385,193.203.
Boston XI
663,808.619,587.221.
Boslon XV
- 1 016,876.994 91':,:i6 960.
Columbia IV
1,72~,274.695,194.080.
EI Cortez
178,627.211,657.030.
Empire Building
194 354.172,690.664.
Guilford Fund X XI
95,976.90,936.040.
Guilford Fund XVIII
339 884.297 648.42,236.
IDAC0RP Acquisition I.LC 831 032.765,063.65,969.
McDonald 1996 629 226.49 615,020.49 20~.
NCTCIV 819 949.778 208.741.
'~GTC VII
995 416.959 395 70 36,021.
NCTC Vlfl
249,560.22~615.945.
NCTC VIliS
982 983.894 198.88,785.
NCTC X
-434 050.437 29~.248.
OakPark
488,034.2,463,508.526.1)0
Richman USA :TC XIV 727 921.650,511.77,410.
River Plaza
-443,345.428,036.15,309.
Sum",;! I
643,685.627 333.16,352.
WNCII -441 345.434 923.422.
TolaI124.1~' Accum Amort-AHordable Housin9 24,574 654.799,619.775,035.
Tolal Olher Assets
660,389.435,424.775,035.
TOTAL ASSETS
118,212,181.119,016,341.804 160.
F:\EXCEL\Monlhly Annual Fin ReportslFinancial Siaiemenls12oo111F .Dec FinSlml
2/512002 - CONFIDENTIAL
EXHIBIT IV
Page II of 22
IDACORP FINANCIAL SERVICES, INC.
~~I(~ORP
BALANCE SHEET
FINANCiAl As of Oecember 31 , 2001
LIABILITIES & EQUITY
Liabililies
Current Liabilities
Other Currenl Liabiiilies
234.00' Payable-IDACORP
234.10' Payab!e.Olher
EI Cortez
SNW - Bond Repurchase
Payable-Other
TolaI234.10' Payable-Other
234.20 . FTO Payable
235.00 . Unamort TIE Bond Prem-Fed. ID
236.10' Income Taxes Accrued-Fed
236.20 Income Taxcs A~cr'Jed-ldaho
237.00' ,\ccrued Inleresl
Apollo Fund III
BasIon XI
Basion XV
Columbia IV
Guilford Fund XVIII
Guilford X XI
IDACORP Acquisition LLC
McDonald 1996
NCTC IV
NCTC VI!
NCTC VII!
NCTC VII16
8ummil
WNC:'
TolaI237.00' Accrued Interesl
237.05' Accrued Interest-Intercompany
Basion Capilal XV(1)
Basion Capilal XV(2)
Guilford XVIII(2)
NCTC VIII(3)
NCTC VIIIB(3)
NCTCX(1)
NCTC X(2)
NCTC X(3)
Richman USA ITC XIV(1)
Richman USA ITC XIV(2)
Richman USA ITCXIV(3)
River Plaza
TolaI237.05' Accrued Inleresl-Inlercompany
Tolal Olher Current Liabililies
Tolal Current Liabililies
Dec 31
, '
~On :.193.
771 452.
117 892.
997,638.
779.
30,801.
523,439.41
13,596.
80.812.
221 968.
815.
171 571.
385.123.
531.
138.
1!Jf.,569.
2,,5.212.
q25.
53.279.
':-
79=.
42.212.
346.
679,298.
371.
1;;,131.
288.
29,282.
19,228-
34,491.
957.
26,821.
419,863.
73,374.
249.
56.108.
804 166.
062,840.
062 840.
F:IEXCELIMonlhly Annual Fin ReportslFinancial Slaiements12oo111F _
Dec 01 FinStml
2/512002 -
CONFIDENTIAL
Nov 30
, '
S Change
18.184.18,184.
108.293.
743.556.896.
900.992.
934 749.888.
341.437.
616.815.49
794 426.729,012.
142,701.129.105.
093.27,719.
189,605.32,363.
430.385.
146 499.25,072.
369.822.301.
1C0.5,431.
39,060.22.078.
153 286.283.
193,E35.3:0.327.
676.20.249.
506.16.773.
50.828.20,967.
28,405.807.
607.739.
376,804.302,494.
34,429.942.
780.351.
22,082.12,206.
18,734.10,548.
12,825.6,403.
179.12,312.
647.310.
18,055.766.
355.825.038.
67,260.114.
110.139.
36,145.19,963.
631,074.173,092.
403,045.340,205.
403 045.340 205.
IDACORP FINANCIAL SERVICES, INC.
1D""'.~IDt\CORP BALANCE SHEET
FINANCIAL As of Oecember 31, 2001
Long Term Liabilities
224.00 . Not~s Payable-Aff Hsng
ApoUfJ Fund III
Basion Capital XV
BasIon XI
Basion XV
Columbia IV
GuHlord Fund X XI
Guilbrd Fund XVIII
IDACORP Acquisition LLC
McDonald 1996
NCTC IV
NCTC VII
N::TCVIII
NCTC VIlIB
NCTC X
Oak Park
Summitt
WNC,;
Tolal 224.00 . Noles Payable-I\H Hsng
233.00 . Notes Payable 10 hosoc. Company
Basion Capital XV(1)
Boston Capita! XV(2)
. Guilford XVIII(2)
NCTC VIII(3)
NCT': VIIIR(3)
NGTCX(1j
NCTC X(2)
NCTC X(3)
Richman USA ITC XIV(1)
Richman USA ITC XtV(2)
Richman USA ITCXIV(3j
River Plaza
Tolal 233.00 . Notes Payabl~ to Assoc. Company
253.00 . Deferred Directors Fees
283.00 . Accum De! Inc Taxes-Fed
Total Long Term LIabilities
Total Liabilities
Equity
201.00' Common Stock
216.00' Retained Earnings
Net Income
Total Equity
TOTAL LIABILITIES & EQUITY
Dee 31, '
083,142.
468.618.
522,052.
513 836.
430.086.
694 207.
948 449,
738 289.
965,162.
212 910.
835,124.
766 033.
345,498.
734 000.
172,43'
898,245.
280 530.
4Q.608 613.
861,651.
782 786.
769 767.45
582,802.
152,6102.3
839 556.
797 739.
582 376.
955,270.
175 189.
580,924.
840,923.
26,921 597.
40,657-
127.545.41
698 413.
88,761,253.
500,000_
17,599 306.
351 621.
450 927.
118 212,181.
F:IEXCEL\Monthly Annual Fin ReportslFinancial Staiemenls\2oo1\1F _
Dec FinSlmt2/512002 - CONFIDENTIAL
Nov 3D
, '
083 142.
468,618.
522.052.
513.836,
:).430,086.
694 207.
948.449.
3,738,289,
965,162.
212 910.
835.124.
766 033.
345,496.
,,734 000.
172,431.
898,245.
280,530.
608,613.
861 651.
782,78E.
769,767.45
582,802.
152 610.
839,556.
797,739.
582,376.
955,270.
175,189.
580,924.
840,923.
26,921,597.
39,549.
910,154.
479,913.
89,882,959.
500,000.
17 .599,306.
034 075.
29,133,381.
119 016,341.
EXHIBIT IV
Page 12 of 22
S Change
108.
217 ,391.
218 499.
121 705.
317,545.
317,545.
804 160,
EXHIBIT IV
Page 13 of 22
IGOCQRP
FINA."'JClAL
IDACORP FINANCIAL SERVICES, INC.
STATEMENT OF INCOME
As of Oecember 31,2001
Dec 'Nov '$ Change Jan- Dec '
Ordinary Income/Expense
Income
419.10' Taxable Int & Dividends 918.927.47 9.45 59,192.
419.20' T/E Interest-Fed 084.265.181.66,200.
419.30' T/E Interest-Fed,39,639.40,124.485.629,910.
419.40' Bond Prem-T/E Fed 25,975.
419.50' Bond Prem-T/E Fed,383.377.35,169.
421.02' Bond Disc-TIE Fed 199.196.540.
421.03' Bond Disc-T/E Fed,19,863.
Total Income
47,457.48,136.679.755 562.
Expense
426.01 . Salaries 67,383.132.748.548,669.
426.02 . Office Expense 754.725.029.42 440.
426.03 . Travel 302.235.43 932.311.
426.04 . Meals 460.913.452.076.
426.Rent 678.678.942.
426.06 . Professiol'al Fees 745.282.463.42 311.09
426.07 . Deferred Director s Fees 750.750.10,800.
426.10' Depreciation 207.64
, ,
207.532.
426.20 . GAAP Loss amortization 801,410.515,179.286,231.382 248.
Amortization True-up 2fi 375.~6,375.593,093.
426.25 . A.mortization 000 12,625.
426.30 . Contribution 479.1,479.929.
426.99 . Mi:;cellaneous 20.20.200.
431.00' Interest Expense
Affordable Housing 30~,494.302 503.651 583.
Deferred Comp.358.370.12.594.
Intercompany-Affordable Hsng 173 092.173,09:.2.067,751.
Interest Expense - Other 27,896.896.113,653.
Total Expense 370,638.111,986.46 258,651.13,580,763.
Net Ordinary Income 323,181.03)063 850.40)(259,330.63)(12,825,201.47)
Other Income/Expense
Other Expense
409.20' Income Tax-Federal (573,275.61)(431 884.72)(141 390.89)(4,986,965.30)
409.21 . Income Tax-Federal True-up (56,697.25)(56,697.25)(629,449.92)
409.30 . Income Tax-Idaho (117 ,472.33)(88,449.37)(29,022.96)(1,018,448.23)
409.31 . Income Tax-Idaho True-up (11,632.87)(11 632.87)(128,692.96)
409.40 . Tax Credits (1,099,040.00)(973,297.00)(125,743.00)(12 006 623.00)
409.41 . Tax Credits True-up
072,916.94)
411.20' Deferred IncomeTax 136 991.77,608.59,383.947 769.
411.21 . Deferred Income Tax True-up 80,400.80,400.718,504.
Total Other Expense (1,640,726.88)(1,416,022.99)(224,703.89)(18,176 822.63)
Net Other Income 640,726.1,416 022.224,703.18,176,822.
Net Income 317,545.352 172.(34,626.74)351,621.
F:IEXCEL\Monlhly Annual Fin ReportslFinancial SIalemenls\2oo111F _Dec O1JinSlml215/2002 - CONFIDENTIAL
EXHIBIT IV
Page 14 of 22
IDACORP Energy
Balance Sheet
For the Twelve Months Ending December 31 2001
December
2001
ASSETS
Current Assets
Cash
Intercompany Cash Receivable
MarginDePl?slt , J
' .
Tfad~R~ceiv1$ble~:
' ,
Allowance for Doubtful Accounts
Intercompany Receivable
Intercompany Interest Rate Swaps
Gas Inventory
MTM 8T - '3as
MTM 5T - Electricity
219,897.
, :;f~':'ii1:?ftJiJ;i~~;:;,;~::;li"~~'Y~1J.~:rl,*,,~~:;:i'
' ,
~wr~' 6'~
";"' ":"
01""';0;;;,
" "~j"
"'i;(JiPn'"""
-""
*I~it1!!' 4\~"'o;"",tl ..,
;.
'1,
"',
'i,",
"~""',
S\'
;":"
ji;;w,~,~'!e-&";'~""";i:"",.
""",~,
'f':'~~;
(41 028,935.37)
(243 784.38)
43,283.42
906 554.
165 708 585.28
--.-- -------- --------------
Total (;urrent Assets 300 900,027.
-------- ------------------
Long-Term Assets
MTM l.T - Gas
MTM L T - Electricity
Fixed Asset Cost
Fixed Asset Accumulated Depreciation
Other Long-term Assets
EDC Trust Assets
IIC Note Receivable - IDACORP
ACC Deferred Income Taxes
203 531,700.
14,617,261.
(2,457,316.15)
705,711.
132 565.47
94,648 000.
11,095 506.
--- -- - - --- -- - ------ --- ----
Total Long-Term Assets 402 273,428.
--- -----------------------
TOTAL ASSETS
703 173,455.
----------------------------
a\!,C \ 5 of
LIABILITIES & EQUITY
Current Liabilities
Trade payables
MTM S1" - Gas
MTM 5T - Electricity
Intercompany Interest Rate Swaps
Intercompany Payable
T axes Accrued-Other than income
Other Accrued Liabilities
Current Income Taxes payable - Federal
Current Income Taxes Payable - state
current Deferred
Income Taxes
1,6~;492'533,
30,157,092.
95,160,636.
146.26
(1,050,595.27)
227,622.
36,960,767.
(21 697,017 .93)
(3,061 022.00)
------ -------------------
306,199,163.
.--- -------- ------------
Total Current Liabilities
Long Term Liabilities
MTM LT - Gas
MTM L T - Electricity
Long-term Deferred Income Taxes
Other Long-term Liabilities
EDC plan Liability
Intercompany Tax Note Payable
Intercompany Note Payable
IDACORP Minority Interest
" '35,398.848.
58,427,226.
132,565.47
28,206,672.
906,063.
- --- --- ---- --- -- ---- --- - --
230,071,376.
Total Long Term Liabilities
------------ -----------
536,270,540.
TOT AL LIABILITIES
EQUITY
Common StocK
Retained Earnings
Net Income
Contributed Capital
659,844.47
55,719,565.
110,523,505.
----------------------
166,902,915.23
------------------------
TOT AL EQUITY 703,173,455.27
TOTAL LIABILITIES & EQUITY
---------
IDACORP Energy
Income Statement
December 2001
December
EXHIBIT IV
Pagcl6of22
YTD
Revenue 120 600.
- - - ------ -- ----------- ------------------------
248 162 585.
Expenses:
Operating Expenses
. Depreciation
Bad Debt Expense
Intercompany Interest (Incorne)iExpense
Other Interest (Income) Expense
Minority Interest Expense
Income Taxes
(803'!J13.0Q)
026,1:10.
399 981.
(258 59!?OO)
(193,4~2.00)
109:500.
; "', ." "'
335 221.
204 151.
711 687.
081 707.
273 143.00)
(295 839.00)
936 887.
37,077 567.
T ota I Expenses 89,615 292.
- - - - ------ -~---- ----- ------------------------
192,443,017.
- - - - ----- - ------- ----- ------------------------
Net Income 505 308.
------------- --------------------------- --------------
719 568.
Current Assets
Checking/Savings
Temp Cash Investmenls
Interest & Dividend Rec.
Prepaid Expenses
Accounts Receivable. IPCO
AiR Assoc Co - Services from IDACOMM
Undeposited lunds
Other materials and supplies
Total Current Assets
Fixed Assets
Office toquipment
Fixtures & Furniture
Accumulated Depreciation
Total Fixed Assets
Other Assets
:nv.;slmenl in ~ul'sidiary-AUN
Investment in "'hsidiary-Relail
Note Rec~ivable . Land
Olganiz~liL" Costs
Lann Hele. 1m "ulure Use
)",I Ol"~r Asset~.
Total Assets
Current Liabilities
Undai",ed Prop Payable
Accounts Payable
Accrued Patron
Intercompany Notes Payable
Intercompany Accounts Payable - IPCO
Payroll taxes payable
Taxes Payable-federal
Taxes Payable-federal
Taxes Payable-state
Taxes Payable-slate
Taxes collecled/payable (sales)
Total Current Liabilities
Short-Term Liabilities
Short-Term Debt
Total Short-Term Liabilities
Long-Term Liabilities
Long Term Debt
Deferred Taxes-Long Term
Deferred Compo
Total Long-Term Liabilities
Total Liabilities
Stockholder's Equity
Additional paid-in capital
Retained Earnings
RIE 01 subsidiary company
Total Stockholder's Equity
Total LIabilities & Equity
Asset=Llabilities+Equity
IDACORP Services
Balance Sheet
December 2001
EXHIBIT IV
Page 17 of22
CURRENT
BALANCE
$266.244.
181 913.
250 207.
102 826.
801 192.
239,129.
(134 925.02)
104 204.
';0
$905 397.
(500 000.00)
(359 599.95)
(2,511 106.58)
(396,371.77)
(27,325.35)
707.871.
140,261.
(46 533.21)
992,803.49)
992,803.49)
(2,927,743.13)
015,149.
087,406.
($905,397.03)
WEBBS
page 1 01 1
BALANCE
12/31/00
$154 394.
924.
344 878.
96.489.
687,687.
216.942.
(67,598.52)
149,343.
421 312.
(.(,
421,312.
=-- $1 25il,343.
(707,102.19)
(835,275.89)
(385,656.34)
313.44
60,850.
33,176.
11,688.
(181.87)
749,127.13)
(1.749,127.13)
(2,927,743.13)
3.418,526.
490,783.
($1,258,343.87)
2/5/2002 11:36 AM
126Model12-O1
Confidenlia/
Income
Total sales
OIlier Income
G;lipa~'er insur,)nc;~ binG: (;1,.(:
;PC
Total Income
Cost of goods sold
Salaries & Wages
Gross profit
Depreciation etper,
Intercompany Interest Exp
General expenses
Federal taxes (128)
Federal taxes
State taxes (128)
State taxes
Tota! expenses
Net ordinary inc:JmE
Equi:y in earnings of sub-AUN
Net Income (Loss)
IDACORP Services
Income Statement
For the Period Ended December 31,2001
EXHIBIT \\
agc 18 of22
CURRENT
MONTH
($120,009.40)
(120 009.40)
206 675.
($8(1 665.61 )
918.
522.
681 447.
(255,693.50)
(49,86)
S3e8,082.
(474 748.00)
($474 748.00)
WEBIS
page 1 of 1
YTD
($2,136,475.99)
(2,136,475.99)
016,620.
$119,855.
67,326.
75,830.
340,527.
(865,686.53)
(197,831.38)
$1,420 166.
(1,300 311.04)
296,312.
($1 596,623.20)
2/5/2002 4:26 PM
126Mode112-
Confidential
Assets
Current Assets
Cash US Bank
Trade Accounts Receivable
Oeferred Tax Asset
I/C NR Velocitus
IIC NR IDACORP
I/C NR Idaho Power Company
Notes Receivable-IOACORP
Prepaid Expenses
Inventory
Total Current Assets
Fixed Assets
Accumulated Oepreciation
Net Fixed Assets
DeferreC: Tax Asset
Goodwill
Investment in Velocitus
Acc;umulated AmortiLation
Total Long Term A'5sets
Total Assets
Liabilities and Stockholders Equity
Current Liabilities
Trade Acr:.ounts Payable
Accrued Expenses
Accrued Taxes
IIC NP IDACORP Services
IIC NP Idaho Power Company
IIC NP IDACORP
Total Current Liabilities
Long Term Oebt
Minority Interest
EDC Liability
Capital Leases
Deferred Revenue
Total Long Term Oebt
Total Liabilities
Stockholders Equity
Equity
Retained Earnings
Current Period Income (Loss)
Total Stockholders Equity
Total Liabilities & Stockholders Equity
I U 1-\ '" '-' .W .. W. I ...........EXHIBIT IV
Page 19 of 22Balance Sheet
December 31, 20()1
Consolidated
389.
754 357.
682 706.
556 563.
896 612.
609 628.
16,549 258.
120 950.
(1,148,201.66)
572,748.43
128,689.
552.
12,033 946.
375 032.
13,430.903.
29,980 161.
(1,263 748.24)
(123 706.53)
376,163.23)
(249,970.34)
(20 253.26)
(3,033,841.60)
240 825.85)
(74,192.14)
(160,169.44)
851 203.52)
326 390.95)
(9,360 232.55)
(25 657 788.48)
036,807.
361 771.45
(22,259 209.43)
(31 619,441.98)
UM
,-"...""11"1, "'" _..
Income StatemEnt
For the Period Ended December 31,2001
Year to Date
Revenue
Cost of Sales
Gross Margin
G &A
Other Expenses
Depreciation Expense
Interest Expense - IDACORP
Interest Expense
Interest Income - !DACORP
Interest Income
EDC Interest & Dividend Income
EDC Realized Gains
EDC Unrealized Gains
Sale & Abandonment of Equip
Lease Buyout Costs
Earnings in subsidiary
Minority Interest
Amortization Expense
Federal Tax Expense
State Tax Expense
Tetal Other Expenses
Net Income (Loss)
EXHIBIT IV
Page 20 of 22
Consolidated
786071.
122 288.
663 782.
7,764 140.
582 501.
060.48
(537,455.17)
(18,063.55)
279.29)
919.
795.
032.01 )
(614 645.75)
155 226.
(2,433,419.63)
807.
738 585.95)
361 771.45)
IDACORP TECHNOLOGIES , INC.
Consolidated Balance Sheet
December 31 , 2001
Cash
Notes Receivable- IdaCorp
Accounts Receivable - Idatech
Interest Receivable - ITI
LaC - IdaTecil LLC
LaC #2 - IdaTech LLC
Trade Accounts Receivable
Prepaids
Inventory
Fixed Assets
6,CCUIT1. Oep. - Fixed Assets
EDC Asset
Organization Costs
Accum. Amort - Org. Costs
Inve&tment in ISP, LLC (1%)
Investment in NPS: Cost
Investment in NPS: Goodwill
Accum. Amort - Goodwill
Total Assets
Trade Accounts Payab;e
AlP to Assoc Co-ldaTech
Accrued & Other Payables
EOC Liability
Accrued Taxes
LaC - ITI
Loan - ITI
LOC - IDACORP #1
LOC - 10ACORP #2
Notes Payable- NPS
Inte'rest Payable- NPS
Accounts P ayable- IdaCorp
AlP to assoc co-IFS
Deferred Oirectors' Fees
Minority Interest
Equity - Tokyo Boeki
Equity
Retained Earnings Prior Period
Retained Earnings.
Current Period Net Income Loss
TOTAL EQUITY
TOTAL EQUITY ANO LIABILITIES
Check---
:;.~
Filename: ITI Consolidation Worksheet 1201 1 of 1
.. \ /111S1 I I \'
Page 21 of 22
Consolidated
503 978.
046 275.
658 899.
773.
634 173.22
141 510.23
(415 324.92)
124,454.
137 506.
(108 343.64)
012.
682 238.
(686,688.90)
811,463.
(26'3 856.79)
223 735.02)
(123 750.00)
133 682.29
267,795.92)
963,916.35)
(971 711.22)
(85 972.22)
486 040.50)
(5,315 872.17)
3,492,432.
265 072.
955,591.
(9,811,463.30)
6/10/2003 3:29 PM
YEAR TO OA TE
Sales
Cost of Sales
SG&A Expellses
Depreciation Expense
Selling, General and Administrative
Interest Expense Assoc Co
Interest Expense
Interest Income Assoc Co
Interest hlcome
EDC Interest & Oividend Income
Earnings in Subsidiary
Minority Interest- ISP,LLC
Amortization Expense - Goodwill
Taxes
State Tax Expense
Federal Tax Expense
Total Taxes
Net Loss (Incomp.)
IDACORP TECHNOLOGIES, INC.
Consolidated Income Statement
For the Period Ended December 31 2001
EXHII31T IV
Page 22 of 22
Consolidatt:3d
661 144.47)
950 082.
312 5~2,
047 638.
376 128.
221.
(46,318.49)
(121 368.80)
(704.08)
2,483.
395 703.
(827 809.99)
237 352.37)
065 162.36)
265,072.520
EXHIBIT V
Page I of .j
2001 Service Transactions
SERVICE I'A YMENTS BY TilE UTILITY TO TilE AFFILIATE
Response II - IERCo
IERCo is a regulatcd subsidiary company of IPCo in all jurisdictions. including Oregon.
Separate records and accounts for IERCo arc subject to regulatory review and scrutiny
LOgethl"r with those of IPCo during the Company's general rate cases. Transfer costs
(joint costs) between IPCo and IERCo, by dcfinition, arc established in IPCc s ratc of
return and as such ar~ ;JOI calculated.
Response II - Pathnet
None
Response II - IDACORF
Nohc
Response II -Ida-West
None
Response J.1 - ISP
None
Re.sponse I I . IFS
None
RespC,lIse I I . IDACORP Eneq,:y Services Co.
None
Respons~ II . IDACORP Energy LP
Payments to IDA CORP Energ)' LP
Account 922*** Service Agreement
Total Payments to IDACORP Energy LP
Cost of Service
Margin of Charges over costs
Assets Allocable to Services
Overall Rate of Return
Total Company
$ 1 503,482$ 1,503,482$ 1,503,482
N/A
Total Oregon
$ 78 181
$ 78 181
$ 78,181
N/A
* Based on A&G allocation factor of 5.2% from 2001 FERC Form 1 Report.
Response II - IDA CORP Services Co.
None
Response 11- IDACOMMNeiocitus
None
Response II - IDA CORP Technologies, Inc
None
Response II - IdaTech
None
EXHIBIT V
Page :!of 4
SFRVICE PA Y!\1ENTS BY TIlE AFFILIATE TO TIm UTILITY
Response II - IERCu
I ERCo is a regulated su\"sidia.y cC'mpany of IPCo in all jurisdictio ns, including Oregon.
Scparate records and at'counts fa!' JERCo an: subject to regulatory review and scrutiny
together with those of )i~Co during the Company s general rate cases. Transfer costs
(joint costs) between IPCo and IERCo, by definition, arc established in )rCos ralC of
return and as such are not calculatcd.
Response II - Pathnct
None
Response II - IDACORP
Receipts frol11 IDA CORP
\ccount 922**- Service Agreement
Total Rcceipts from IDACORP
Cost of Service
Margin of Charge$ over costs
Assets Allocable to Services
Overall Rate of Return
Talal Company
421.881
$ 421,881
$ 421 881
N/A
Total Oregon
~ 1 938
$ 21,938
$ 21 938
1)%
N/A
.. l~asuJ on A&G allocation factor of 5.2% from 2001 FERC Form I Repon.
Response ~I - Id:\-West
Heceipls frol11lda-We~t
Account 92~"** Servic~ Agreement
otai Receipts from Ida-West
Cost of Service
Margin of Charges over costs
j,ssets Allocable to Services
Overall Rate C'f Return
Total Company$ 7 382$ 7,382$ 7 382
TOlalOregor,
384
384
384
N/A NIt.
" Based on A&G allocation factor of 5.2% from 2001 FERC Porm I Report.
Response II - ISP
None
Response II . IFS
Receipts from Irs
Account 922**- Service Agreement
Total Receipts from IPS
Cost of Service
Margin of Charges over costs
Assets Allocable to Services
Overall Rate of Return
Total Company
$ 23,582$ 23 582
$ 23,582
N/A
Total Oregon
$ 1,226$ 1,226$ 1,226
N/A
* Based on A&G allocation factor of 5.2% from 2001 PERC Porm I Report.
Response II - IDA CORP Energy Services Co.
Receipts from IE
Account 922**- Service Agreement
Total Receipts from IE
Cost of Service
Margin of Charges over costs
Assets Allocable to Services
Overall Rate of Return
Total Company
$ 2 678 526$ 2,678 526$ 2,678,526
N/A
Total Oregon
$ 139,283
$ 139 283
$ 139,283
N/A
"Based on A&G allocation factor of 5.2% from 2001 FERC Form I Repor1.
Response II . IDA CORP Energy LP
None
Response II - IDA CORP Senices Co.
Receipts from IS
Account 922". Service Agreement
Total Receipts from IS
Cost of Service
Margin of Charges ovcr costs
Assets Allocable to Services
O\erall Rate of Return
Total Company
$ 167 792
5; 167 792
$ 167 792
O"h
N/A
EXHIBIT V
Page 3 of 4
Total OregonS 8,725$ 8,725$ 8,725
09f
N/A
'" Based on A&G allocation factor of 5.2% from 2001 FERC Form I Report.
Response II - IDACOMM/Velocitus
None
Respon~e II - IDA CORP Technologies, Inc
None
Response II . IdaTech
. None
NOTE: Beginning in July 2001, IPCo no longer has service contracts with i ndividual ~uhsidi1ries.
IF'Co has one master contract with IDACORP and all receipts altO processed through lDACORP.
EXHIBIT V
Page 4 of 4
Description of Basis of Pricing
The transfer price for the Services performed will be n1culated by combining two elements: I) the direct
and incremental costs of the Service, plus 2) a contribution component to ensure a fair portion of fixed
overhead costs are included in the transfer price.
Direct and Incremental Costs
for most services rendered under an affiliated service agreement, the direct and incremental portion of the
transfer price will be calculated as follows: All costs related to the cost center(s) of the service provider
are accumulated and analyzed, These costs may include, but are not limited to, labor, labor loading,
office supplies, consulting fees and other related items. The activities that logically relate to
the specific
service will be combined and analyzed to determine the direct and incremental cost of the service. The
costs will then be distributed by a defined measure, based on a causal relationship, by which the service
will be priced. These measures may include but are not limited to: activity level, input level, number of
partic ipants, resource consumption, time survey, etc. The various administrative units providing services
to a subsidiary also provide an allocation based on one or more of the above measures. These allocations
are a j esult of time and or cost studies, which are based on actual costs from the previous year. All labor-
rel~ted expenses '...viII be included in the cost. accumulat ion through a labor loading process. This process
is the ~pplying of labor-related expenses unto payroll dollars for leave accrual, pension accrual, employer-
paid payroll taxes, anJ various other employee benefits.
Overhead is calcuiated at the Idaho Power level. Total building, equipment and employee support were
combin~d fOf an annual total. This total was allocated to each of the cost centers and then added to the-
direct and incremental costs calculated and assessed for each Service Provided.
Idaho Power Co
Employees transferred to Energy
FYE 2001
HOYD, SHARON
SOOD AJAY K
CHANG,DAVID
HOLMES,JOE M
PATTERSON MARTY W
CINIGLlO,AMALIA S
HAGEN,DAVID E
LlU,NENGJIN
NICHOLS,PATRICIA S
CATHERINE,MICHELLE I
ANDERSON,POLL Y A
GIVENS,EILEEN K
PIKE,KELL Y A
SCHMITH NANCY L
HARRINGTON JAMES M
TAYLOR,TYSON 0
TWILEGAR,STEVEN M
W ARD,SUZANNE L
WIER MONICA B
WILSON,SCOTT A
SPANGLER T AMERA A
GERHARD, MICHAEL 0
KUNZ RICK J
MAYSON,JACK B
PETRICK,DENAE 0
PICKERING,GORDON B
REILL Y,RICHARD G
W AT ANABE STEVEN T
ACEVEDO,JAMES R
ALLEN,ANDREW F
ANDERSON III,JOHN W
ANDERSON MICHAEL D
BENNETT,RAYMOND S
BORTZ,EMIL Y R
BUSHMAN,AARON E
CILLEY,KRIST AL S
DIALOGUE DAVID C
DICKEY KEVIN G
DRAGER,KEVIN A
EDW ARDS,MICHAEL W
ENGH,JENNY L
HALL,CORRINE
JOPLlN,SHERYL D
KERFOOT ,PERRY L
MANCINI,CHERYL S
MCDANIEL,DANIEL W
MENNEAR,DANIEL E
MILAM,TRACEY L
MIYASAKI,DANIEL K
MOHR DANIEL R
MOLlTOR,BRAD V
READY,KELLY J
REESE,R TODD
REESE,RICHARD 0
SLiCHTER TODD A
STEED,DAYNE E
EXHIBIT VI
Page 1 of 2
Exec V.P. Finance
Mgr Director - Energy Analysis and Power Transmission
Mgr Director - Energy Trading
Mgr General Manager - Merr.hant Services
Mgr General Manager - Operations
Analyst
Analyst
Analyst
Analyst
Contract Admin
Data Control Clerk
Dept Assistant
Dept Assis1ant
Dept Assis1ant
Energy Scheduling
Energy Scheduling
Energy Scheduling
Energy Scheduling
Energy Scheduling
Energy Scheduling
IS Manage r
NW Gas
NW Gas
NW Gas
NW Gas
NW Gas
NW Gas
NW Gas
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
T A YLOR,OANIEL S
T A YLOR,L JOYCE
T A YLOR,TYSON 0 '
TURNER,JESSICA E
TWILEGAR,STEVEN M
WARBURTON ROBERT L
WIER MONICA B
WILSON,CRAIG L
WILSON,SCOTT A
WOLD,KATHLEEN N
WOOD ERIC 0
ZIMMcR,CHRISTOPHER J
CHURCHMAN DAVID C
FOLGER,DAVE C
JARDINE,JERALD S
BUTCHER,GAIL
FISCHER,BEATRIZ S
HAHN,FRANK M
HILD RA YMOND E
HOLLOWAY,LONNIE M
JOHNSON,GREG H
JUNG,STEPHEN C
LAUGHLlN,JERRY R
MEIEI1 WILLIAM H
NEBRIGICH,CHRISTOPHE
PRAIRIE,TRA VIS
REESE HICHARD 0
SHADIE,JANE E
SPARKS,DANIEL W
SPROUSE CASEY D
HUSKEY LEWIS D
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Operations Specialist
Power Trader
Power Trader
Power Trader - ST
Real Time Trader
Real Time Trader
Real Time Trader
Real Time Trader
Real Time Trader
Real Time Trader
Real Time Trader
Real Time Trader
Real Time Trader
Real Time Trader
Real Time Trader
Real Time T~ader
Real Time Trader
Real Time Trader
Real Time Trader
System Specialist
EXHIBIT VI
Page 2 of 2
...(\
ff'iI.'
ft
IDAHO POWER COMPANY
BEFORE THE PUBLIC UTILITY COMM!SSION OF OREGON
AFFILIATED INTEREST REPORT
200-::;
Requ
~~--
An organization chart showing the parent company.
s idiaries and the percentage 0 f ownership for each.
ail sub-
!3:esr ~)r:se
Se~ Exhibit I for an organization chart.
92:l_s ~
Changes in the list of directors and/or officers cammor. L::J ~he
:cegulated utility and to the affiliated int.erest.
!3.~. spor 3;:'.: A .
See Exhibi t for a list directors and of f icers Idaho
Power Company and each of the affiliated interests for the year
2002.
Request I.
Changes 1n successive ownership
and affiliated interest.
between the regulated utility
Response I. B.
See Exhibit I for any changes in successive ownership in
2002.
Idaho Power Company
Oregon Affiliated Interest Report - 2002
Page 2
~eque s t I. C
A narra ~ i ve descript ion ')f each a f f i 1 iated ent i ty IIi th which the
regulc:..ted utility does business. State the factor(s) giving
rise to the affiliation.
Responf~
See Exhibi t I I I for a narrat i ve descript ion of each af f ilia ted
entity with which Idaho Power Company (IPCo) does business.
RequesJ:":~~
balance sheet and lncome st".atement for each af f i 1 iated 1 n-
terest for the 12 -month reporting period.
Response I.
See Exhibit IV for a balance sneec and income statemenc for each
affiliated interest.There are financial statements for
pathnet or IDACCRP Energy LP. copy of the IDACORP , Inc. and
IPCo 2002 Annual Report on Form lO-K has been included with this
report.
Request II
Report service transactions as
affiliate)
follows (repeat format for each
SERVICE PAYMENTS BY THE UTILITY TO THE AFFILIATE
Total
Company
Total
Oregon
Payments to Affiliate X
Account /Descript ion
Account/Description
Total Payments to Affiliate X
Cost of Service
Margin of Charges over Costs
Assets Allocable to Services
Overall Rate of Return
Idaho Power Company
Oregon Affiliated Interest Report - 2002
Page 3
Description of Basis of Pricing:
Commission Order (s) Approving Transactions
is Required by Law:
Whe re Such Approval
~ ?_
~ II
SERVICE PAYMENTS BY THE AFFILIATE TO THE UTILITY
Receipts from Affiliate X
Account /Description
Account/Description
Total Receipts from Affiliate X
Cos t of Service
Margin of Charges over Costs
Assets Allocable to Services
Overall Rate of Return
Total To':al
Company !egon
9.-
Descrlption of Basis of Pricing:
Commission Order (s) Approving Transactions
15 Required by Law:
Where Such Approva
Response I I
See Exhibit V for service payments by the utility
affiliates and by other affiliates to the utility.other
Request III
For inter-company loans to the utility from affiliates or loans
from affiliates to the utility
provide:
The month-end amounts outstanding separately for short-term and
long-term loans;
The highest amount during the year separately for short-term and
long-term loans;
Idaho Power Company
Oregon Affiliated Interest Report - 2002
Page 4
de script ion of the terms and
the basis for interest rates;
condi ti ons for oal; i ncl udins;
The total amount of interest charged or credited and the
weighted average rate of intere st separately tor short - term and
10119 - term loans; and
specify the Commission Order (s) approving the transactions where
such approval is required by law.
R~sJ2onse ~II - Idaho Energy Resources Co
Short - term notes receivable from associated companies (Parent)
Month-end balance:
January, 2002
February
March
$ 3,981,821
925,614
481,193
April
May
June
821 727
July
August
September
October
022 992
023 037
042 447
257 003
061 978
004,180
November
December
403,307
652 612
Short - term notes receivable from associated companies (Parent)
Highest amount for the year $10,403 307
Short - term notes receivable from as sociated companles (Parent)
Description of terms and conditions:
No change.
Idaho Power Company
Oregon Affiliated Interest Report - 2002
Page 5
short - term notes receivable from associ.ated companles (Parent)
Total 2002 interesL income
Weighted average interest rate
$175,987
049%
No commissj.on order applicable to short-term loans.
Response III - Pathnetjldaho Equipment, LLC
None
ResPQn~~ III - IDACORP
J.'. Long-term notes payable to associated companies (IPC)
Month-end balance:
December
$ 21 135,691
21,168 932
992,055
19,213 428
21,538,280
571 342
23,896,162
23,950,021
18,372 303
759,450
794 744
21,827 722
January, 2002
February
March
April
May
June
July
Augus t
September
October
November
Long- term notes payable to associated companies (IPC)
Highest amount for the year $23,950 021
Idaho Power Company
Oregon Affil iated Interest Report
Page 6
2002
Long- term notes payable to associated companles (IPC)
oescript ion of terms and condi t ions:
No change.
Long - term notes payable to asso c ia ted companles (I PC)
Total, 2002 interest: income $2--;-l , 953
Weighted average i l!teres t rate 283%
No commission order applicable to long-term loans.
~esponse III - Ida-West
None
Respt::.:Y1se II - ISP
None
onse III - IFS
None
Response III - IDACORP Energy Services Co.
None
Response III - IDACORP Energy LP
None
Response III - IDACORP Services Co.
None
Response I I I - IDACOMM/Veloci tus
None
Idaho Power Company
Oregon Affiliated Interest Report - 2002
Page 7
ReSpO!l8:e .L~~--IDACORP Technologies,Inc.
None
Respon~L~--IdaTech
Nonr=
Request
' the utility guarantees any debt of affiliates , identify the
entities involved, the nature of the debt, the original amount
of the debt, the maximum amqun t during the year , the balance as
of the end of the year, and the Commission Order (s) approving
the transactions where such approval is required by law.
Respo0s IV - Idaho Energy Resources Co
Tlle OPUC granted approval on November 25 1991 (Order No
91-1601) authorizing the Company to guaranty IERCo s one-third
share of the Bridger Coal self -bond for the reclamation
obligations at the Bridger Mine The Order limits the Company'
guaranty to $60.million. In December 2002 the self-bond
approval was renewed with IERCo ' s one-third share set
$59,319,667.The next scheduled renewal date for the self -bond
has been set for December 2003-
Response IV - Pathnet/Idaho Equipment, LLC
None
Response IV - IDACORP
None
Response IV - Ida-West
None
Idaho Power Company
Oregon Affiliated Interest Report - 2002
Page 8
Response IV - ISP
None
esponse IV - IFS
None
Response IV - IDACORP Energy Services Co.
NODe
Response IV - IDACORP Energy LP
None
spo~~e - IDACORP Services Co.
Nene
!3espons
,:?_
IV - IDACOMM/Veloci tus
None
Response IV - IDACORP Technologies,Inc.
None
Response IV - IdaTech
None
Request V
Report other transactions (ut il i ty leasing of affiliate prop-
erty, affiliate leasing of utility property, utility purchase of
affiliate property, material or supplies and affiliate purchase
of utility property, material or supplies) as follows (repeat
format for each affiliate)
I daho Power Company
Oregon Affiliated Interest Report - 2002
Page 9
OTHER PAYMENTS BY THE UTILITY TO THE AFFILIATE
Tota1
Company:
Total
Oregon
Payments to A Lilia e X
Account /Descript ion
Account /Descript ionTotal Payment s to At f i 1 iate X
Description ci Basis of Prj.cing:
commission Order (s) Approving Transact ions Where. Such Approval
is Required by Law:
OTHER PAYMENTS BY THE
AFFILIATE TO THE UTILITY
------
Total
~ompany
Total
Orego~
Receipts from Affiliate X
Account/Descript ion
Account/Description
Total Receipts from Affiliate X
Description of Basis of Pricing:
Commission Order(s)
is Required by Law:
Approving Transactions Where Such Approval
Response V - Idaho Energy Resources Co
Total
Company
Total
Oregon *
Other Payments to IERCo by IPCo:
Account 151.311 Fuel Stock**$44,254,202 $2,055,218
Based on market value
Idaho power Company
Oregon Affiliated Interest Report - 2002
Page 10
Ie Based on energy allocation factor of 4.6% froM 2002 FERC Form
1 Report.
* *
Sales agreement between Idaho Power Company and Bridger Coal
Company (a Joint venture) which lS one-third owned by IERCo.
ThE: OPUC concluded this agreement to be fair and reasonable
and not contrary to public interest.
Transaction approved by OPUC order no.
1991.
91-567 c'L:~ted April 25 I
Other Payments to IPCo by IERCo:
None
Response V - pat hnetf Idaho Eqeipment LLC
None.
~sponse - IDACOR
NO,le
Resp~
y-~
Ida-West
None
Response V - ISP
None
Response V - IFS
None
Response V - IDACORP Energy Services Co.
None
Response V - IDACORP Energy LP
None
Idaho Power Company
Oregon Affiliated Interest Report - 2002
Page 11
Response V - IDACORP Services Co.
None
sponse V - IDACOMM/Veloci tus
Receipts from IDACOMM
Total
Company
Total
Oregon *
Account 107.000 Construction
Account 253.202 FTV Deferrred Revenue
Total receipts from IDACOMM
$497,673
400,000
---~~-
J))
$25,381
20,400
~~3.=':.J~l
* Based on A&G Allocation factor
Report.
1% from 2002 FERC Form 1
~spo se V - IDACORP Technologies IDC.
None
Response V - IdaTech
None
Reques t VI
By affiliate and jobecuti ve, management,
transferred to and fromtotal number of other
utility.
title, provide the total number of ex-and professional/technical employees
the utility. By affiliate, provide the
employees transferred to and from the
Response VI
See Exhibit VI for a list of employees, with job titles, that
were transferred to IPCo from Idacorp Energy Services Co. In
2002. There were no other employees transferred to or from IPCo
and the other affiliated entities.
Idaho Power Company
Oregon Affiliated Interest Report - 2002
Page 12
!3-equest VII
A description of each i;:-.tra-company cost allocation procedure,
and a schedule of cost amounts , by account, transferred between
regulated and non- regulated
information 1S provided to
need not be presented here.
ot.her report (s) .
~sp~nse VI I
Not Applicable.
segments of the company. If this
the OPUC 1n another report (s), it
Specify the title and date of the
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DIRECTOi.~S
Rotchford L. Barker
John 13. C:1rley
Christopher L. Culp
Jack K. Lemley
Evelyn Loveless
Gary G. Michael
Jon H. Miller *
Pete!" S. O'Neill
Jan B. Packwood
Robert A. Tinstman
* Chairman of the Board
IDAHO POWER COMPANY
DIRECTORS
Rotchford L. Barker
John B. Carley
Christopher L. Culp
Jack K. Lemley
Evelyn Loveless
Gary G. Michael
Jon H. Miller *
Peter S. O'Neill
Jan B. Packwood
Robert A. Tinstman
EXHIBIT II
Page 1 of 5
DIRECTORS AND OFFICERS
OF IDACORP, INc.
OFFICERS
J. B. Packwood
J. L. Keen.
Rich Riazzi
D. T. Anderson
Bryan Kearney
G. W. Panter
R. W. Stahman
M. K. Williams
President & Chief Executive Officer
Executive Vice President
Executive Vice President
V ice President, Chief Financial Offic~r & Treasurer
V ice President & Chief Information Officer
V ice President - Public Affairs
V ice President, General Counsel and Secretary
V ice Pi"c;siden~ - Human Resources
SUBSIDIARIES OF IDACORP, Inc.
DIRECTORS AND OFFICERS
Ol"FICERS
J. B. Packwood
J. L. Keen
J. C. Miller
D. T. Anderson
J. R. Gale
Bryan Kearney
G. W. Panter
J. P. Prescott
R. W. Stahman
Marlene Williams
Chairman of the Board
Chief Executive Officer
President & Chief Operating Officer
Senior Vice President - Delivery
Vice President, Chief Financial Officer & Treasurer
Vice President - Regulatory Affairs
Vice President & Chief Information Officer
Vice President - Public Affairs
V ice President - Power Supply
Vice President, General Counsel & Secretary
V ice President - Human Resources Officer
*****
IDA-WEST ENERGY COMPANY
DIRECTORS
Jan B. packwood
Danel T. Anderson
Rich Riazzi
OFFICERS
RandolphJ. Hill
Tyler Wymond
IDACORP FINANCIAL SERVICES, INC:
DIRECTORS
Peter S. O'Neill
Jan B. Packwood
Steve R. Keen
Brucf'. E. MacMahon
IDACOMM, Inc.
IRECTORS
Rich ~iazzi
j an B. Packwood
Darrel T. Anderson
Bryan Kearney
IDACOMM Services, Inc.
DIRECTORS
Doug Dalton
OFFIC~RS
Steve R. Keen
Toney Williams
Pat Harrington
OFFICERS
Rich Riazzi
Mike Feiler
Doug Dalton
Pat Harrington
OFFICERS
President, CEO & Secretary
Treasurer & Controller
***=i'*
President
Vice President
Secretary & Treasurer
*** ~.
President
Vice President Sales & Marketing
Vice President Finance and CFO
Secretary
**********
EXHIBIT II
Page 2 of 5
VELOCJIUS (formerly RMc. Inc.
DIRECTORS OFeCERS
Jan B. Packwood
Darrel T. Anderson
Rich Riazzi
Mike Feiler
Rich Riazzi
Mike Feiler
Doug Dalton
Shane Jimenez
Cameron Christian
S~an Rietze
lDACORP Technologies, Inc.
DIRECTORS OFFICERS
Jack Lemley
John Carley
Robert Tinstman
Jan B. Packwood
Darrel T. Anderson
Claude Duss
Pat Harrington
IDA TECH, LLC
MEMBERS OFFICERS
IDACORP Technologies, Inc.
Alan Guggenheim
David Edlund
William Pledger
Claude Duss
Dave Edlund
William Pledger
Roger Laubacher
Mark Fleiner
Mike Otterbach
EXHIBIT II
Page 3 of 5
President & CEO
Exec. Vice President Sales & Marketing
Exec. Vice President Finance, CFO and Secretary
Exec. Vice President of Operations
V ice President - Sa ks
V ice President - Information Technology
*****
Pre~ident & CEO
Vice President & Sccretury
*****
President & CEO
Vice President - Technology
Vice President - Engineering
Vice President - Finance
Vice President - Marketing
Vice President - Operations
*****
IDACORP SERVICES CO. (Formerly IDACORP Energy Solutions Co.
DIRECTORS OFFICERS
Rich Riazzi
Jan B. Packwood
James C. Miller
Rich Riazzi
Mike Feiler
Pat Harrington
President & Treasurer
Vice President - New Business Development
Vice President & Secretary
*****
EXHIB IT II
Page 4 of 5
IDA CORP ENERGY SERVICES CO.
DIRECTORS
Steve R. Keen
IDACORP ENERGY LP.
GENERAL PARTNER:
LIMITED PARTNER:
. 91~FICERS
Rich Riazzi
~brty Patterson
Mike Gerhard
Sharon Hoyd
Dick Reilly
K~ith A. Stephenson
J ame~ R Thompson
OFFICERS
Bruce MacMahon
Pat Harrington
President & Treasurer
Secretary
****
'i'*
IDACORP, Inc.
lDACORP Energy Services Co.
President
Si. Vice President Energy Services & Administration
V~ce President
Vice President Finance
Vice President
Vice President - Southwest Gas
Vice President, General Counsel & Secretary
SUBSIDIARIES OF IDAHO POWER COMPANY
DIRECTORS AND OFFICERS
DAHO ENERGY RESOURCES COMPANY
DIRECTORS
Jan B. Packwood
J. LaMont Keen
Darrel T. Anderson
Patrick A. Harrington
P A THNET, LLC
MEMBERS
Ida!1o Power Company
Pathne.t, LLC
DFFICERS
Jan B. Packwood
J. LaMont Keen
Darrel T. Anderson
Pat Harrington
President
ViLc President
Vice President & Treasurer
Secretary
*****
EXHIBIT II
Page 5 of 5
EXHIBIT III
Page lof2
Narrative Description of Affiliated Entities
Idaho Energ)' Resources Co-a wholly owned subsidiary of Idaho Power Company OPCO), is a joint venturer
in the Bridger Coal Company, which operates the rr.ine su pplying coal to the Jim Bridgei power plant near Rock
Springs, Wyoming.
Pathnetlldaho Equipment, LLC-81 ('In owned by IPCo~ formed in 1998 by IPCo and ratlinet, 1i1C., a
telecommunications provider , to upgrade IPCo s microwa ve communications system from analog to digital
technology, and to develop and distribute microwave communications services and products. As a result of
Pathnet , Inc.'s bankruptcy filing, all assets were transferred to IPCO on December 31 , 200!. This transfer will
result in the actual dissolution of PathnetlIdaho Equipment, LLC
iDACORP, Inc. (lDACORP)-an unregulated holding company formed in 1998 and is the parent of IPCo and
several other entities.
Ida-West Energy (lda-West)-Ida-West was organized in 1989 and was a whoIly owned subsidiary of IPCo
until ownership was transferred to IDACORP on October 1, 1998. Ida-West develops, acquires, constructs
finances. owns and operates electric power generation facilities. IPCo purchas~s energy from several
cogeneration/small power production facilities (CSPP's) in which Ida-West has an ownership interest. Ida-
West s interest in each of the CSPP's is 50 percent or kss.
Idaho Solar Power, LLC (ISP)-formerly Applied Power Corporation, is no longer in operation. This
company designed, supplied and distributed photovoltaic systems. ISP provided solar electric products and
systems for industry, contractors, utilities, government and an international network of solar dealers and
distributors. ISP became a direct subsidiary of IPCo during 1997 and ownership was subsequently transferred to
lDACORP effective January 1 2000. (IDACORP owns 99% of ISP and the remaining 1 % is owned by
lDACORP Technologies , Inc., a wholly owned subsidiary of IDACORP).
IDACORP Financial Services, Inc.-organized in 1996 as IDACORP, Inc. and changed its name
lDACORP Financial Services (IFS) in 1998. IFS invests primarily in affordable housing projects, which
provide a return primarily by reducing federal income taxes through tax credits and tax depreciation benefits.
IFS was a wholly owned subsidiary of IPCo until ownership was transferred to IDACORP effective January 1
2000.
IDACORPEnergy Services Co-markets electricity and natural gas, offers risk management and asset
optimization services and is the 99% owner of IDACORP Energy LP. The remaining 1 % of IDA CORP Energy
LP is owned by lDACORP. IDACORP Energy Services Co. is currently winding down its operations.
IDA CORP Energy LP- In mid-1997, IPCo began trading natural gas, opening trading offices in Houston,
Texas and Boise, Idaho. Beginning in 1999, these unregulated trading operations were transferred from under
IPCo to IDACORP Energy LP, which is owned 99% by IDACORP Energy Services Co. and 1 % by IDACORP.
IDACORP Services Co--In 1998 and 1999, IDACORP Services Co. introduced a variety of energy and non-
energy related products, such as home surge protectors, carbon monoxide detectors, Internet services, digital
satellite television systems, and payment protection insurance. IDACORP Services Co. is a wholly owned
subsidiary of IDACORP.
EXHIBIT III
Page 2 of 2
IDACOMM--formed in 2000 and is a wholly owned subs idiary of IDA CORP. IDACOMM is an integrated
communication provider. delivering high-speed connectivity, using fiber optic network technology.
IDACOMM's technologies enable high-speed voice, Internet and data
communications. including video
conferencii.!;, voice-over IP. off-site training and gigabit Ethernet service.
Vclocitus-formerly Rocky Mountain Communications. Inc. (RMCl) provides commercial and residential
Internet service. Velocitus operates as a Managed Service Provider by offering high-speed Internet access.
Internet system support and other related services such as Virtual
Private Networks. Firewalls and Web Hosting.
IDACORP Technologies, Inc-a wholly owned subsidiary of IDACORP purchased a controlling interest in
IdaTech, LLC (formerly Northwest Power Systems) in 1999 and owns 1 % of Idaho Solar Power, LLC
IdaTcch, LLC (ldaTech)-IdaTech is a developer of fuel processors and proton-exchange-membrane fuel cell
:::ystems. IdaTech's development efforts are focused on tile commercialization of a methanol fuel processor,
which j'; capablc of producing a very high level of pur::: hydrogen. Additionally, idaTech is strengthening its
ability to reform other conventional fuels including natural gas, proparle, and kerosene.
Idaho Energy Resources Company
Balance Sheet
December 31 , 2002
ASSETS
Land
Inw~tment In A~'inciated Companies - Working Capital
Invcslment In Assoeiat~d Companies - Shared Mine
Investment in Associated Companies - Equity Joint Venture
Investment In Associated Companies - Distribution of Earnings
Reciamation Trust Market Valuation
Other Investments - Security Offshore Insurance, Ltd
Cash
Notes Receivable From Associated Companies - Idaho Power Cornpm.y
h~is:::dlaneo\Js Deferred Debits - Nonsharerl Mine Costs
Accumul3ted Deferr~d Income Tax
Total
i../ABlLIT/ES and EQUITY
Com.mon Stock Issued
Paid-In Capital - Idaho Power Company
Retained Earnings
Accumulated Other Comprehensive Income
Total Capital And Retained Earnings
Taxes Accrued
Interest Accrued
Property Tax Accrued
Accum Def Inc Tax
Accum Def Inc Tax Non Current
Accum Def Inc Tax Benefit
Accum Deflnc Tax - Other Current
Accumulated Deferred Income Taxes - Reclamation Trust Account
Total
EXHIBIT IV
Page I of21
Current Month
265,115.
578,113.
047,037.
(413 556 798.68)
413 !:i63,504.
(70,913.67)
42,410.40
652,612.
55,209.
22,976,289.
500.
2,462 593.
12,690,634.
(46 094.60)
15,107 633.
917 ,654.40
(0.00)
556,592.
(2,232 013.00)
605 200.
046,042.
(24 819.07)
976,289.
Idaho Energy Resources Company
Income Statement
For the Period Ended December 31 2002
INCO;\! E
Bridger Coal Compm;y Joint Venture
13iidger Coal Company Ovcniding Royalties
Gain on Sale of Secruities-Security Offshore Ins. L TO
Interest and Dividend Income
Current Month
2002
070 400 86
646.
Total r ncome
317.
365.
/:""J(PE!\'SES
Opcratin~ Expcnses
Pension Expense
Ovemding royalties
AIll',rtiza ion of Non-shared mine costs
Minil;g Claims
Ofiice L:xpense
Oulsid~ Servic..:s
13,646.
Injuries and Damages
Total Operating Expenses
13,646.
Taxes other than in';ome taxes
Income taxes
P.rovision for deferred income taxes
. Provision for Deferred income taxes-credit
Investment tax credit adjustments
Interest expense
Total Expenses
Net income from Operations
287,415.
90,872.
391,933.
711,431.
EXHIBIT IV
Page 2 of21
Year -to-Date
2002
064 34777
193 345.
175 986.
12,433,679.
193 345.
289 595.
482,942.
(140.32)
830 928.
751 828.
065 557.
10,368 122.
Current Assets
Cash
Temp Cash Investments
Treasury Fund
Intercompany Notes Rec
Intercompany Accounts Rec
Interest & Dividend Rec.
Prepaid Expenses
Accounts Receivable
Deferred Tax Current Asset
Taxes Receivable
Deferred Comp Plan
Total Current Assets
Fixed Assets
Office Equipment
Fixtures & Furniture
Engineering Equipment
Vehicles
Rental Equipment
Accumulated Oepreciation
Total Fixed Assets
Other Assets
Note Receivable - EEC
Friant Bonds
Note Receivable - Land
Organization Costs
Land Held for Future Use
Total Other Assets
IDA~WEST ENERGY COMPANY
Balance Sh eet
Oecember 31 , 2002
CURRENT
BALANCE
447 012.43
9,499,090.
723,831.
17,948.
68,890.
181 315.
143,330.
298,1E-
15,380,409.
35,562.
372.
397.
249.
13,981.
(89 262.04)
105,302.
008,449.
578.
75,264.
084 293.
Construction Work in Progress
Hydroelectric
Total CWIP for Hydroelectric
Construction Work in Progress Thermal
Idaho Resource
Hermiston
Total CWIP for Thermal
3,498,016.43
3,498 016.
EXHIBIT IV
Page 3 of21
BALANCE
12/31/2001
137 631.
200 000.
775.
112 353.41
178,021.
85,557.
603,338.
335,676.
558.
99,372.
397.
103,948.
13,981.
(113 604.16)
124,654.
008,449.
578.
166 224.
175,253.
778,905.
778,905.
Ida-West Energy Company
Balance Sheet
January 31, 2002, Page 2
CURRENT
BALANCE
Investments
Ida-West. Operating Services, Inc.
Y -8 Hydro Partners
South Forks
Hazelton/Wilson
Falls River
Ida-West Acquisition Co.
Total Investments
1,4 78.
000.
939,231.
823 143.
2,480,495.
551 818.40
11,808 167.
Total Assets 876 188.
Current Liabilities
Accou!lts Payable
HermiSlOn Payable
Accrued Payroll
intercompany Notes Payable
Intercompany ACC0unts Payable
Time Off Benefits Payable
Taxes Payab,e
Interest Payable
Total Current Liabilities
552,632.
422,855.
200 868.
149 246.
703.
335,305.
Short-Term Liabilities
Short-Term Oebt
Total Short-Term Liabilities
Long- Term Liabilities
Long Term Oebt
Oeferred Taxes-Long Term
Oeferred Compo
Total Long-Term Liabilities
3,407 313.
242,028.
649,341.
Total Liabilities 984 647.
Stockholder s Equity
Common Stock
Retained Earnings
Current Earnings
Total Stockholder s Equity
20,000,000.
13,697 198.
805 656.92)
891,541.
Total Liabilities & Equity 876,188.
EXHIBIT IV
Page 4 of2)
BALANCE
256.
1,478.
000.
669 389.
571 706.
854 118.
906 063.44
12,014,756.
40,429,247.
615 043.
217,206.
175 674.
115,428.
703.
133,056.
064 585.
239 164.
303,749.
6,436,806.
20,000,000.
13,992,441.
33,992,441.
40,429,247.
IDA-WEST ENERGY COMPANY
Income Statement
For the Period Ended Oecember 31,2002
Income
Operating Revenues
Friant Income
Friant - interest income
Interest Income
EEC Interest Income
Rental Income
Equity in Earnings of Partnerships , Joint Ventures
Other Income
Other
Total Income
Expenses
Salaries & Wages
Payroll Taxes & Benefits
Deferred Compo Plan
CWIP Salaries Oist.
Salaries Reimbursed
Net Salaries Expense
Temp Employment Ser
Recruitment Expenses
Oues & Subscriptions
Consulting Services
Seminars & Training
Oirectors Fees
Meals & Entertainment
Vehicle Expen$e
Bank Service Charges
Depreciation
Amortization
Misc. Expense
Office Supplies
Office Equip Rental
Office Equip Maintenance
Postage and Overnight Service
Payroll SelVice Charges
Rent
Telephone
Travel
Legal Expenses
General Liability Insurance
Clearing Account
Donations
EXHIBIT IV
Page 5 of2'
CURRENT
MONTH YTO
960.925 300.
097.124 728.45
~188,271.71)393 116.
(112,213.69)043 145.
302,744.559,485.
17,549.276 964.44
(127,319.00)(35,656.00)
192,974.800 794.
134.
316.22 981.
374.757.
244.45 894.45
23.610.
173.956.
60.
242.40,191.29
1,439.15,623.
557.10,202.
926.
554.697.
514.600.
666.855.
047.84,573.
582.796.
170.251.
065.988.
532.272.
295,242.
163.163.
EXHIBIT IV
Page 6 of 21
Federal Income Tax
State Income Tax
!daho ITC
781.3,488.
220,425.342,066.
833.999.
(25,652.73)
833.(15,652.77)
(3,000.00)
064 314.064 314.
397,786.54)344 582.32)
(2,699,678.43)587 661.41)
(684,419.60)(656,021 17)
013,688.100,899.74)
Other
Abandoned Projects
CWIP O'/erhead Oist.
Over~lead Reimbursed
Intercompany Expenses
Total Operating Expenses
Commitment Fees
Interest Long-erm Debt
Amortization of Financial Costs
Oeferred Compo Interest
Net Interest Charge~
Gain on Sal!'! of Assets
Loss on Sale ot Assets
Income Before Taxes
Net Income
Current Assets
Accounts Receivable - IDACORP
Inventory
Prepaid Expenses
Emp!oyee Advances
Total Current Assets
Property and Equipment
Furniture & Fixtures
Computers & Equipment
Vehicles
Accum Depr
Total Property and Equipment
Accrued Taxes
Other Investments - India
SES Goodwill
lota! Assets
Current Liahilitie5
Accounts Payable
AlP to .I\ssociated Company
Other Curren: Liabilities
Total Current liabilities
Long-term liabilites
Note Payable to Assoc Co
Minority interest
Total liabilities
Capital
Common Stock-APIC
Retained Earnings
Shareholder draws
Net income
Total Capital
Total Liabilities and Equity
Check on B/S & JE'
IDAHO SOLAR POWER, LLC
Balance Sheet
December 31, 2002
The books for ISP, LLC have been closed as of December 31,2002.
Filename: 1021SP Balance Sheet
EXHIBIT IV
Page7 of 21
Bal;:mce
$0.
$0.
$0.
$0.
2/7/2003 12:42 PM
Income
Net sales
Interest income
Other income
Total Revenue
Total Cost of Sales
Gross profit
Expenses
SG&A
Other Income Expense
Interest Expense
Interest Expense to Assoc Co
Depreciation
Corp state tax
Cerp fed tax
Deferred tax expense
Total Expenses
Goodwill amortization
Plug to Balance Applied's RiE'
Net Income (Loss)
Filename: 102 ISP
IDAHO SOLAR POWER, LLC
Income Statement
For the Period Ended December 31 2002
YTO
127.
127.
376 567.
(376,439.
66,720.
66,720.
(443,160.28)
Monthly Income Statement
EXHIBIT IV
Page 8 of21
2/7/2003 12:40
IDACORP FINANCIAL SERVICES, INC.
""~II:W=ORP BALANCE SHEET
FINANCIAL As of Decembe r 31, 2002
ASSETS
Current Assels
Checking
131.00' U,S. Bank Operatin~ /lccl
1~5.00. Wells Fargo
136.00 . Cortland Money Markel
Total Checklny
Accounts Recei',.ble
143.10' NR - IDACORP. Inc.
Demand Nole - Restricled
TolaI143.10.NR,'O/lCORP lnc
Tolal Accounts Receivable
Other CulTenl Assets
130.00' Short-Term Bond Inveslmenls
Bonds - US Bank Portfolio
Bor,ds - WFBS Portfolio
Tolal ,~O.OO . Short.Term Bond Inveslmenls
171.00 . Interesl Receivable
Total Other Current Assets
Total Curren! Assels
Long.Term Bond Investments
136.02' Bonds - SNW Portfolio
136.02' Bonos - WFBS Portfolio
Long-Term Bond Investments
Fixed Asse..
121.00' Office Equipment
Accum Oepr-Dffice "'puipmenl
121.00' Off"e Equip",enl - Olher
Tota' ;21.00. Office Equipmenl
Total fixed Assel'
Oth.: Assels
'24.00. Inveslments.Affordable Housing
Apollo Fund III
80S Ion Capital VI
Boslon Capilal VII
Boslon Capilal VIII
Boslon CapiLal x:v
Basion XI
Boslon XIB
Boston XII
BasIon Xv
Columbia IV
EI Cortez
Empire Building
Guilford Fund X, XI
Guilford Fund XVIII
10ACORP AcqulsiOon LLC
McDonald 1996
NAC
NCTC LV
NCTC VI
NCTC VII
NCTCVIII
NCTCVIIIB
NCTC X
OakPark
Richman USA ITC VII
Richman USA ITC XIV
River Plaza
Summit I
WNC
Total 124.00' Inveslments-Affordable Housing
F :\EXCE L \Monll1ly _AnnuaL Fin ReportslFinancial Statemenlsl2OO2\lF - Oec- 02 FinSImI
ml2OO3
Dec 31
, '
NOV 30, 'S Change
385.118,751.760.633.357.
296.246.294 971.Ofi 275,
764 585.757.209.375.
445,950.803,941.35 10.642.009.
000.000.000.000.
11.000,000.OOO.~O.
, 1 ,OO~OOO.000.000.
840,000.840.000.000.0oo.
250.000.250 000.
090,000.090.000.000.000.0C.
11 1.171.51 .22.31.::'!l.:~
201 171.45~~
22,647 122.983,649.663,47.1.40
956.282.956.282.
945.379.945.379.
901 662.901 662.
49.915.58.546,630.
206.566.
-' _
~03.106,-2:459.
156 650.090.
156 650.144 560.12,090.
500.000.500.000.
803.700.803.700.
213.991.213.991,
717 ,668.717.668.
000.000.000,000.
10.366.483.10.366.483.
6.488,653.488,653.
142,716.142.716.
937.425.937.425.
7.473,309.7.473,309.
137,233.080.478.56.755.
859,409.859.409.
862,229.862,229.
176,245.176.245.
584.019.584,019.
725.071.725,071.
485:000.485,000.
250,000.250,000.
179.730.11,179,730.
165.000.165,000.
215,000.215.000.
190,000.190,000.
459,150.459 150.
039,839.039,839.
5.491.823.491.823.
13.327 922.13,327.922.
300.000.300,000.
000,000.000,000.
000,000.000,000.
163,091,615.163,034,860.755.
CONFIDENTIAL
EXIfIf3/T IV
Page 9 of 21
IDACORP FINANCIAL SERVICES, INC.~~Irw::ORP BALANCE SHEET
FINANCIAL As of December 31, 2002
124.05' Unamort Investmenl bpenses
2002 Secondary (A)
2002 Secondary (B)
BB&TFees
EI Cortez
Empire Building
Guilford Fund X. XI
Guilford FU.10 XVIII
NAC
Richman XIV
River Plaza
TolaI124.05' Unamort Inveslmenl Expenses
124.10' Accum Amort-Affordable Housing
ApOllO Fund III
Basion Capllal VI
Basion Capital VII
Basion Capila' VIII
Boslnn Capital XV
Boston XI
Basion XIB
Basion XII
Basion XV
Columbia IV
EI Cortez
Emp;,e Building
Guilford Fund X. XI
GuIWord Fund XVIII
IDACO~!P Acquisition LLC
McDonal'J 1996
NAC
NCTC IV
NCTC VI
NCTC VII
NCTCVIII
NCTC VIIIB
NCTC X
OakPa~
Richman USA ITC VII
Richman USA ITC XIV
River Plaza
Summlll
WNCII
TolaI124.10' Accum Amort-Affordable Housing
Total Other Assets
TOTAL ASSETS
F :\EXCEL lMonlhly _Annual Fin Reporlslfinandal SlatemenlS\2002\lF - Dec. 02. FinStml
21712003
Dee 31, 'Nov 30
, '
$ Change
568.644.76.!i~
333.9416.63,
910.376.-'165,
2 :59.249.89.
833,910.76.
10.193.10.324 131.55
13.332.\3.517.\85.
418.528.110.
367.8.425.56.
301'.351.-'15.
423.745.322,
300,250.028.369.271 881.
222.425.200.183.22.242.
125.365.120,067.298.
273,020.234.857.38.163.
.088,090.-665.4CY .22.665.
519,412.261 852.,,57 56J.
-405,563.~76.094.129.469.
506,342.528.979.22.637.
273.9~1.223,940.50.001.
001.801.70 973.612.28.189.
519,383.2.423.364.096.019.
751.073.531 462.219.611.
116.922.I '6.06~.856.
901.857.836.53:\.-65.324.
073.001.C72.VB6 14 935.
903.221.49 9:3.7~5.1('5;'4.
-424 200.388,851'35.350,
~. I 99,560.171 144.28.416.
734 500.779,063.15.437.
135.000.118.584.16.416.
474 539.491.956.417.
276.694.245.778.30.916.
849.608.842.313.275.
957.748.890. 184.-67,564_
348,458.323.767.691.
607,862.569,63:;.38.227.
-894,614.-B79,890.14,924.
790,791.782,812.979.
536,151.521,747.404.
36,871,599.34,412,3S4.459,245.
126 312,439.128,716,251.403 812.
157,017,874.158,746,124.728,249.
CONFIDENTIAL
EXHIBIT IV
Page 10 of21
IDACORP FINANCIAL SERVICES, INC.
~~lmcORP BALANCE SHEET
...~
FINANCIAl As of December 31, 2002
LIABILITIES & EQUITY
Lla~ilitles
Current Llabililies
Other Current Uabit;!ies
234 00 . Payable.IOACQRP
234.10' Payable.Olher
EICartez
Other
TolaI234.10' Payable-Other
234 20 . no Payable
235.00 ' Unamo~ TIE Bonrl Prem.Fed. \0
236.10' income Taxes Accrued.Fed
236,20' Income Taxes Accrued.ldaho
237.00 . Accrued Inlerest
Apollo Fund III
Basion XI
Boston XV
Columbia IV
Guillord Fund XVIII
Guillord X XI
IDACORP Acquisition LLC
McDonald 1996
NCTC IV
NCTC VII
NCTC VIII
NCTC VIllB
Summit
Tolal 137.00' Accrued Interest
237.05. ACCtued Interesl . Imercompan.,.
2002 Secondary (A;
2002 Secondary (B)
Basion Capital XV(1)
Basion Capital XV(2)
Guillord XVIII(2)
NAC
Nc.rC VIII(3)
NCTC VIIIB(3)
NCTC X(I)
NCTC X(2)
NC1CX(3)
NCTC X(4)
Richman USA ITC XIV(I)
Rid1man USA ITC XIV(2)
Rid1man USA ITCXIV(3)
River Plaza
TolaI237.05. Accrued Interest -Inlercompany
Tolal Other Current LIabilities
Tolal Current LIabilities
F:\EXCEL\Monthly_Annual Fin Reportslfinancial Statemenls12oo2\lF _oec 02finSlmtWa003
Dec 31
, '
Noy 30
, '
S Change
19.013,106.907 :0
108.293.108.293 CO
230.000.IBO.OOO.~O,OO~ C';
230,000.266,293.56.293,
60.582.60.250.43 332~7
89.339.66.278.06t.):
106.139.3.460.853.47 566.992 7i;
830.226.423.849.254 075"
69.793.43,528.26.265.
161 202.136.802.
'))
24.400.
63,881.42.566.3'5.
122.925.104204.18.72U;J
212.193.2f!198,361.13.832 Go
12.085.446.63~j,
828.33.365.19.46~.
158.007.122.340.35.667.
176.2~3.150.380.25.863.
55.063.37.529.17.554.
46.141.56 32.921.15.220,
55.460.452.nO06.
32.482.346.105.
230 325.977 ,142.253 063.
77~.Q37.'J~696.544.:1~3.
1. 11P.601.007.640.~11 961.
254.26.973.281.
831.563.268,
30.939.19.789.150.
132.153.121.140.013.
25.898.18,782.116.
175.096.079.
30.515.15,932.583,
204.12,589.615.
24,233.16,563.670.
20.167.11,414.753.
374.303.318,120.56.183.
41,550.35.374.176.
17,813.15,017.796.
50,665.32,416.18,249.
729 243.364,957.364,266.
903 972.650,635.746,662.
903,972.650,635.746,662.
CONFIDENTIAL
"..\. 1I1I~ I I I \'
Page 11 of 21
IDACORP FINANCIAL SERVICES, INC.
""~Irw::ORP BALANCE SHEET
FINANClAL As of December 31, 2002
Lon9 Term LIabilities
,24_00 . Notes Payable-All f'.sn9
-'polio Fund III
Boston XI
Boslon XV
DJlumbia IV
Guillord Fund X, X'
Guilford Fund XVIII
IDACORP ACQuisilion LLC
McDonald 19910
NCTC IV
NCTC VII
NCTC VIII
NCTC VIIIB
OakPa..
Summill
Total 224.0G . Noles Payable.Aff Hsn9
233-00 . Notes Payable to Assoc, Company
, 2002 Secondary (A)
~OO2 Secondary (B)
Boston Capital XV!')
Boston Capital XV(2)
Guilford XVIII(2)
NAC
NCTC VIII(3)
NCTC VIIIB(3)
NCTC X(I)
NCTC X(2)
NCTC X(3)
NCTC X(4)
Rict,man USA ITC XIV(I)
Richman USA ITC XIV(2)
Richman USA ITC X!V(3)
River Plaza
Totat 233.00 - Notes Payable to Assoc- Company
253_00' Oelerred Oirectors Fees
283.00' Accum Del Inc Taxes-Fed
Totat Lon9 Term LIabilities
Total LIabilities
Equity
201.00' Common Stock
216.00 . Retained Earnings
Net Income
Total Equity
TOTAL LIABILITIES & EQUITI
F:\EXCEL\Monthly_Annual Fin ReportslFlnancial Statementsl2OO2\lF _Dec FinStmt
21112003
Dee 31
, '
191 599.49
280.627.
996.058-
2.458.384,
577 321.
92E.674
230. I 56.
763 n2 00
26~.244
2.404 623.
476.076.
004.927.
381.431.00
450.611_
37,428.465.
11;.227 182.
811.099.
329.136.
705.311 ,
596.924
500.000.
3~9.930_
029.523-
627 523-
757.569.
429.661
. '88.038-6;;
875.03601
071 125-
474.903.
565.355_
588 322.
164.
757.706.
115.831 659.
118,735,632.
500.000.
22.950.927.
831 314_
38,282 242.
157,017,874.
CONFIDENTfAL
Nov 30, '
191 599,
280.627
996.058,
458.384.
577 321.
926.674.77
230 156_
763.732-
286.244.
404 623_
476.076.
004.927.
381.431.00
450.611.
428,465.
16.227.182.
811.099.
329.136_
705.311.
596.924.
500.000 ()()
. _
399.936_
\ .
029.5:!3.
627.523_
757 569.
1429.661.
'88.038.
875.036_
071 125.
4; .9~3.
565,355.
68.588 322.
55.92P.
577 .525.4"
,'5 650,240_
121,300,875.
500.000.
:;2.950,927.
994,320.
37,445,248.
158,746,124.
$ Change
GuO
238.
180.181.
18i 419.
565.243.
836.993.
836,993.
728,249-
EXHIBIT IV
Page J2 of21
000
('-00
EXHIBIT IV
Page 13 of 21
~uu.
IDACORP FINANCIAL SERVICES, INC.
STATEMENT OF INCOME
As of Oecember 31 2002
Dec 'Nov '$ Change Jan - Dec '
Ordinary Income/Expense
Income
419.10' Taxable Int & Dividends 347.3,740.393.55,273.54
419.20 . T/E Interest-Fed 10,565.162.1,402.58.460.
419.30' T/E Interest-Fed,20,270.229.040.380,962.
419.50' Bond Prem-T/E Fed 775.904.871.21,449.
421.02' Bond Disc-TIE Fed 836.833.054.
T otallncome 40,244.45 39,061.183.533,301.42
Expense
426.01 . Salaries 835.73,219.11,615.48 687 742.
426.02 . Office Expense 23,312.1 092.19,219.1G3 910.
426.03 . Travel 057.830.772.42.460.
426.04 . Meals 005.675.670.189.41
426.05 . Rent 6,474.6,474.32,710.
426.06 . Professional Fees 130.42 130.42 19,265.
Asset Management Fees 500.
426.07 . Deferred Director s Fees 750.750.11,400.
426.10' Depreciation 323.323.749.43
426.20 . GAAP Loss amortization 2,459.~45.77 4 228.685,017 .10,842 152.
Amortization True-up
1,454 793.
426.25 . Amortization 322.322.008.
426.30 . Contribution 475.400.75.785.
426.99 . Miscellaneous 16.47 16.47 092.
431.00' Interest Expense
Affordable Housing 253 083.253,089.045,549.
Deferred Comp 488.465.41 22.107.
Intercompany-Affordable Hsng 364 286.364 290.992 743.
Other
103 638.
Total Expense 204 804.1,491 291.713,512.381,797.
Net Ordinary Income (3,164 559.88)(1,452,230.46)712,329.42)(19,848,496.37)
Other Income/Expense
Other Expense
409.20' Income Tax-Federal 151 189.76)(597,561.37)(553,628.39)258 802.49)
409.21 . Income Tax-Federal True-up (513 891.99)
409.30 - Income Tax-Idaho (235,437.03)(121 946.87)(113,490.16)(1,485,129.01)
409.31 . Income Tax-Idaho True-up (102 604.98)
409.40 . Tax Credits (2,795,108.00)674 698.00)120,410.00)(20,054,854.00)
409.41 . Tax Credits True-up
(808,484.40)
411.20' Deferred IncomeTax 180 181.138 194.986.1,406 724.
411.21 . Deferred Income Tax True-up
137,231.
Total Other Expense 001 553.52)256,011.91)745,541.61)(28,679,810.91)
Net Other Income 001 553.256,011.745,541.679,810.
Net Income 836 993.803,781.33,212.831,314.
F:\EXCEL\Monthly Annual Fin Reports\Finaneial Statements\2002\IF Dee 02 FinStmt217/2003 - - CONFIDENTIAL
10ACORP Energy Services Co.
Consolidated Balance Sheet
As of Oecember 31, 2002
EXHIBIT IV
Page 14 of21
ASSETS
Current Assets
Cash
Intercompany Cash Receivable
Trade Receivables
Allowance for Doubtful Accounts
Intercompany Receivable
Interco Receivable-IOACORP Services
MTM ST - Gas
MTM ST - Electricity
Current Deferred Income Tax
Total Current Assets
$162,326.
208,000.
117 176 880.71
(41,744 655.56)
(88.254.75)
(53,!:\32.52)
043 535.
76,094 204.
328 917.00)
219,469,286.
Long-Term I\ssets
MTM L T - Electricity
Fixed Asset Cost
Fixed Asset Accumulated Depreciation
Other L_ong-term Assets
EDC Trust Ass8ts
otal Long-Term Assets
733,475.
509 310.
930,163.42)
75,422,510.
~ 1 156 803.43
157 891,937.
~OTAL. ASSiTS 377 361 223.
.------------ --- ----------
LiABILITIES & EQUITY
Current Liabilities
Trade Payables
MTM 8T - Gas
MTM ST - Electricity
Intercompany Payable
Taxes Accrued-Other than income
Other Accrued Liabilities
Current Income Taxes Payable - Federal
Current Income Taxes Payable - state
Current Oeferred Income Taxes
Total Current Liabilities
206,638.
551 629.
364,903.
662,356.20
(3,935.45)
623,928.
(16,066,772.55)
309,922.52)
129,028,825.
Long Term Liabilities
MTM L T - Electricity
Long-term Oeferred Income Taxes
EOC Plan Liability
Intercompany Tax Note Payable
10ACORP Minority Interest
Total Long Term Liabilities
761 309.
963,834.
11,156,803.43
21,687,017.
1,497 686.
066,652.
TOTAL LIABILITIES 225,095,4 78.
EQUITY
Retained Earnings
Net Income
Contributed Capital
TOTAL EQUITY
379,410.
(14 637,169.48)
110 523 505.
152 265,745.
TOTAL LIABILITIES & EQUITY 377 ,361 223.
--------------------------
IDACORP Energy Services Co.
Consolidated Income Statements
For the Twelve Months End jng December 31 , 2002
Month
Revenue
Revenue - Electricity - Settled
Revenue - Gas - Settled
MTM Gas
MTM Power
Truckee Contract Termination Revenue
Nevada Power Contract Termination Revenue
Intercompany Sales - Electricity
Intercompany purchases - Transmission
Intercompany Purchases - Electricity
Total Revenues
159,070.
874,456.05)
958,172.76
(2::S.596,191,99)
22,400,00000
135,493.
(2.252.836.82)
(2:155.563
.:~
(22G,312:,
Operating Expenses
Depreciation
Bad Debt Expense
Transmissi::m
Broker Fees
General & Administrative
Restructuring Charges
Intercompany Expense (Serv. Agreement)
Taxes other than income
Total Opera ling Expenses
314 862.
1 ,4~7 ,868.40
33i.
933 650.
791 813.47
251 ,55~.
873.
880,954.
Operating Income (12 107.266.22)
Other (Income) & Expense
Interest (Income)
Interest Expense
EDC Plan Interest (Income)/Expense
EDC Plan Dividends
EDC Plan Realized GainlLoss
EDC Plan Unrealized GainlLoss
Intercompany Interest (Income)/Expense
Other Expense
Loss on Sale of Zai.Net
Minority Interest Expense
727.
(28 380.26)
(145,746.80)
(58.498.22)
354 174.
167,105.
(88,870.80)
(123,167.77)
343.
Income before income taxes
(12,193,609.41)
Income Tax Expense Current-Federal
Income Tax Expense Deferred-Federal
Income Tax Expense Current-State
Income Tax Expense Deferred-State
Total Income Taxes
(6,023,764.57)
078,754.
413,131.00)
488,514.
869,627.57)
Net Income
323 981.84)
--------------------- ----------------------------------- --------------
(14 637 169.48)
EXHIBIT IV
Page 15 of 21
YTD
79,157 907.48
582 892.
(15,4 77 ,092.66)
(50 487 894.03)
22,400 000,
4,751 219.
13,068,795.
(3,885,443.32)
(22,700 336.32)
46,410,048.
903,473.
792,567.09)
829.664.
283,830.
347 004.
6,191 813.
323,800.36)
109,434.
148 853.
(23,738.804.85)
(156,930.96)
(345 354.35)
(230,851.78)
(88,064.48)
515 759.
205,428.40
(1.433.449.42)
(3,315.28)
390 682.
(245,539.37)
608,364.
(24 347 169.72)
044 065.
(15,908 396.08)
892,853.
(3,738,522.32)
(9.710,000.24)
Current Assets
Checking/Savings
Temp Cash 'nv~slmenls
Inter"sl & Dividend Rec.
Prepaid Expenses
Accounts Receivable - IPCO
AiR Assoc Co - Services from IDACOMM
Undeposiled funds
Olher materials and supplies
Total Current Assets
Fixed Assets
Office Equipment
Fixtures & Furniture
Accumulated Depreciation
Total Fixed Assets
Other Assets
Invesimenllll suuoidiary-AUN
Investment in subsidiary-Retail
Note Remivable - Land
Organizati.)n Costs
Land Held fa, Futur~ Use
Total Ott.er Assets
i~tal Assets
Current Liabilities
Unclaimed Prop Payable
Accounts Payable
Accrued Payroll
Intercompany Notes Payable
Intercompany Accounts Payable - IPCO
Intercompany Accounts Payable - IE
Taxes Payable-federal
Taxes Payable-federal
Taxes Payable-state
Taxes Payable-state
Taxes coIlected/payable (sales)
Total Current liabilities
Short-Term Liabilities
Short-Term Debt
Total Short-Term Liabilities
Long-Term LIabilities
Long Term Debt
Deferred Taxes-Long Term
Deferred Compo
Total Long-Term LIabilities
Total Liabilities
Stockholder's Equity
Additional paid-in capital
Retained Earnings
RIE of subsidiary company
Total Stockhofder's Equity
Total Liabilities & Equity
Asset=Liabilitles+Equity
IDACORP Services
Balance Sheet
December 3 1, 2002
EXHIBIT IV
Pagc16of21
CURRENT
BALANCE
$17 373.
29.04 3.
569.
986.
$56,986.
500 000.00)
(23 953.71)
(1,402 763.93)
(400,355.32)
287.
302,789.
210 746.
(65.00)
760 314.41)
(2,760,314.41)
927 743.13)
631 071.
703 327.
($56,986.52)
WEBBS
page t of 1
BALANCE
12/31/01
$154 394.
924.
344 878.
489.
687,687.
2t6 942.
(67.598.52)
149,343.
421 312.
421,312.
258,343.
(707 102.19)
(835 275.89)
(385,656.34)
73,373.44
60,850.
33,176.
11,688.
(181.87)
749,127.13)
749,127.13)
927,743.13)
3,418 526.
490 783,
($1 258,343.87)
2/7/2003 12:54 PM
FSSelVices
Con6denlial
Income
Total sales
Ot:-,er Income
SiBp,1Y";f inslll"i\:1ce billf"d tl1ru IPC
Total Income
Cost of goods sold
Salaries & Wages
Gross profit
Depreciation expense
Intercompany Interest Exp
Gener'3l expenses
Gain/Loss of Sale of Assets
Fecieral taxes (128)
Feder;!! taxes
State t8xes (128)
St;Jte taxes
Total expenses
Net ordinary income
Equity in earnings of sub-AUN
Net Income
IDACORP Services
Income Statement
ror the Period Ended December 31,2002
EXHIBIT IV
Page 17 of 21
CURRENT
MONTH
($82 911.~7)
(569.94)
(83 481.31)
60,053.
$23 428.
119.
958.
050.
778.
515,307.
521.
($7,521.19)
WEBIS
page 1 of 1
YTD
($818,346.92)
(706.99)
(819 053.91)
454 871.
$364 182.
354.
36,657.
3(\4 724.
131.
(434 143.03)
(69,620.11)
$980,104.
(615 921.43)
$615 921.
217/2003 12:18 PM
FSServices
Confidential
;ets
voJrrent Assets
Cash US Bank
I/Co Note Receivable - IDACORP
Trade Accounts Receivable
IIC AiR Velocitus
IIC AiR IDACORP
Notes Receivable-IDACORP
Prepaid Expenses
WIP
Inventory
Total Current Assets
Fixed Assets
Accumulated Depreciation
Net Fixed Assets
Deferred Tax Asset
FedeerallState Tax Receival-Ie
EDC Asset
Goodwill
.Accumulated Amortizatior.
Investment in Velocitus
Earnings in Subsidiary
Total Long Term Assets
, _
Lal Assets
Liabilities and Stockholders Equity
Current Liabilities
Trade Accounts Payable
Accrued Expenses
Accrued Taxes
IIC AiP IDACOM MNelocitus
I/C AiP Idaho Power Company
IIC AiP IDACORP
Total Current Liabilities
Long Term Debt
Minority Interest
EOC Liability
Capital Leases
Oeferred Revenue
Total Long Term Debt
Total Liabilities
Stockholders Equity
Equity
Retained Earnings
rent Period Income (Loss)
. Jtal Stockholders Equity
Total Liabilities & Stockholders Equity
Balance Sheet
December 31 2002
-. -- ..~.. ..Page 18 of 21
Consolidated
1,420,467.
724 588.
174 897.
529 718.
781 760.
229,447.
761 884.
622 763.
087 119.
(1,746 321.11)
340 798.
770 391.
123 588.
300 339.
375 032.98)
160 084.48
782 848.
(656,796.56)
(622,709.17)
102,864.
259 880.55)
(80 572.18)
517 094.46)
279 501.31)
(123 588.38)
(14 578.31)
576 009.72)
993,677.72)
(10 510,772.18)
(26 224 178.51 )
398 579.
553 522.
(22 272 076.02)
(32 782 848.20)
Year to Date
Revenue
Cost of Sales
Gross Margin
G&A
O~her Expenses
Depreciation Expense
Interest Expense - IDACORP
Interest Expense
Interest Income - IDACORP
Interest Income
EDC Int(..;rest & Dividend Income
EDC Realized Gains
EDC Unrealized Gains
Sale & Abandonment of Equip
Le3se Buyout Costs
Earnings in subsidiary
M;nority In!ere,,!
Ar!l~rtization Expense
Fecieral -fax Expense
State fax Expense
Deferred Federal Tax Expense
Defeired State Tax Expense
Totai Other ExpensE's
Net Income (Loss)
Income ~tatement
For the Period Ended December 31 , 2002
-.---.-.. ..Pagc190f21
Consolidated
351 932.
3,737 603.
614 329.
731,707.48
710 220.
257.
556.
(301 544.00)
(3,392.68)
011.71)
531.
690.
074.
367.
1).
(211 295.41)
918 555.30)
(628 900.61 )
375 285.
302 860.
(563 855.25)
(553 522.88)
553 527.
Assets
Cash
Notes Receivable- IdaCorp
Accounts Receivable - Idatech
Interest Receivable - ITI
LOC - IdaTech LLC
LOC #2 - IdaTech LLC
AJR Interco - IdaTech
Trade Accounts Receivable
Prepaids
Inventory
Fixed Assets
Ar.cum. Dep. - i-ixetJ Assets
EOC Asset
Organization Costs
Accum. Amort - erg. Costs
Investment in ISP, LLC (1%)
Investment in NPS: Cost
InvestmE::nt in NPS: Goodwill
Accum. Amort. Goodwill
Total Assets
Trade Accounts Payable
NP to Assoc Co-ldaTech
Accrued & Other Payables
EDC Liability
Accrued Taxes
Deferred Taxes
LaC - ITI
Loan - ITI
LaC - IDACORP #1
LaC - IDACORP #2
Notes Payable- NPS
Interest Payable- NPS
Accounts Payable- IdaCorp
NP to assoc co-IFS
Deferred Directors' Fees
Minority Interest
Equity - Tokyo Boeki
Equity
Retained Earnings Prior Period
Retained Earnings
Current Period Net Income Loss
TOTAL EQUITY
TOTAL EQUITY AND LIABILITIES
Check-
:-:-
Filename: ITI Consolidation 12-
Consolidated Balance Sheet
December 31 , 2002
1 of 1
Page 20 of 21
Consolidated
016,438.
516 045.
610 901.
280 124.
591 040.
168 262.
(872 041.31)
641 930.
398 690.
(148 739.48)
578,476.
(667 376.88)
113,751.
(353 924.34)
360 695.64)
(641 930.19)
759 371.
332 663.
(7,432 691.27)
(16,410 653.29)
393.
(128 213.06)
(1,486 040.50)
315,872.17)
11,757 504.
151 335.
13,106 927.
(14,113,751.54)
6/10/2003 3:30 PM
Consolidated I nc orne Statement
For the Period Ended December 31,2002
YEAR TO DATE
Sales
Cost of Sales
SG&A Expenses
Depreciation Expense
Selling, General and Administrative
Interest Expense Assoc Co
Interest Expense
Interest Income Assoc Co
Interest Income
Loss on Disposai
EDC Interest & Dividena Income
Earnings in Subsidiary
Minority Interest- ISP LLC
Amortization Expense - Goodwill
Taxes
Deferred Tax
State Tax Expense
Federal Tax Expense
Otferred Federal Tax Expense
Deff.rred State Tax Expense
Total. Taxes
N~t Loss (Income)
~I\nlu,' .'
Page 21 of21
Consolidated
(2,441 150.91)
618 305.0:5
569 617.
976 151.
411 632.
(59 485.54)
748.
209,623.
,269,410.59)
334,407.08)
(1,486,407.00)
(55 881.00)
146 105.67)
151,335.
EXHIBIT V
Page I or2
2002 Service Transactions
SERVICE PAYMENTS BY TilE UTILITY TO TilE AFFILIA
Response II - IERCo
IERCo is a regulated subsidiary company of (PCo in all jurisdictio ns. induding Oregon.
Separate records and accounts for IERCo are subject to regulatory review and scrutiny
together with those of (PCo during the Companys general rate cases. Transfer costs
(joint costs) between fPCo and IERCo, by definition, are established in (PCo s rate of
return and as such are not calculated.
Response II - Pathnet
None
Response II - IDACORP
None
Response II - Ida-West
None
R('sponse II - ISP
None:
Response II - IFS
None
Response II - IDACORP Energy Services Co.
None
Respor.se II -IDACORP Energy LP
Payments to IDA CORP Energy LP
Account 922*** Service Agreement
Total Payments to IDACORP Energy LP
Cost of Service
Margin of Charges over costs
Assets Allocable to'Services
Overall Rate of Return
Total Company TalalOregon
$ 2,405.570 $ 122 684
$ 2,405,570 $ 122 684
$ 2,405,570 $ 122 6840% N/A N/A0%
* Based on A&G allocation factor of 5.1 % from 2002 FERC Form I Report.
Response II - IDA CORP Services Co.
None
Response II - IDACOMMNelocitus
None
Response II - IDACORP Technologies, Inc
None
Response II - IdaTech
None
EXHIBIT V
Page 2 of 2
SERVICE PAYMENTS BY THE AFFILIATE TO TilE UTILITY
Response II - IERCo
IERCo is a regulated subsidiary company of IPCo in all jurisdictions, including Oregon.
Separate records and accounts for IERCo arc s~lbjectlo regulatory review and scrutiny
together with those of (PCo during the Company s general rate cases. Transfer cost~
(joint costs) between IPCo and IERCo, by definition, arc established in IPCo s ratc of
return and as such are nOI calculatcd.
p'psponse II - Pathnet
None
Response II - IDACORP
Receipts from IDACORP
Account 922*** Service Agreement
Total Receipts from IDACORP
Cost of Service
Margin of Charges over costs
Assets Allocable to Services
Overall Rate of Return
Total Company Total Oregon
524 772 763
524 772 'L6.763
524:172 26.763
O"k
N/A N/A
O~k,
... Based on :\&G allocation ;actor of ~ h;.,m 2002 FERC Form 1 Report.
Response II - Ida-West
None
Response I I . ISP
None
Response II . IFS
~one
Response II - IDACORP Energy Services Co.
None
Response II - IDACORP Energy LP
None
Response II - IDA CORP Services Co.
None
Response II - IDACOMM/Velocitus
None
Response 11- IDACORP Technologies, Inc
None
Response II . IdaTech
None
NOTE: Beginning in July 2001, IPCo no longer has service contracts with individual subsidiaries.
IPCo has one master contract with IDACORP and all receipts are processed through IDACORP.
Description of Basis of Pricing: Description has not changed from that reported in 2001.
EXHIBIT VI
Page 1 of
NAME
Allen,Andrew F
Anderson,John W
Anderson,Michacl D
Bennett,Raymond S
Dick,Eric B
Nichols,Patricia S
Hahn,Frank M
Harrington,J ames M
Hild,Raymond E
Holloway,Lonnie M
Jung,Stephen C
Kerfoot PelTY L
Liu Nengjin
McDaniel,Daniel W
Meier,William H
Mermear,Danid E
Kebrigich,Christopher L
Prairie,Tra vis
Quinlan,Michael A
Ready,Kelly J
Re.ese R T
Wold,Kathleen N
Fischer,Beatriz S
Thigpen,David A
\Vatanabe,Steven T
Whittaker, Kirk L
Wilson,Scott A
Job Title
Energy Scheduler
Energy Scheduler I
Energy Scheduler I
Systems Analyst II
Customer Service Specialist I
Pricing AnalysllI
Real Time Transaction Spec
Real Time Transaction Spec
Mgr, Real Time Trading
Real Time Transaction Spec
Day Ahead Transaction Spec
Energy Scheduler II
Planning Analyst
Meter Specialist II
Real Time Transaction Spec
Transmission Scheduler I
Real Time Transaction Spec
Real Time Transaction Spec
IT Applications Develp Master
Accountant II
Energy Scheduler II
Energy Scheduler II
Day Ahead Transaction Spec
Systems Analyst II
Wholesale Transaction Spec
Power Supply Risk Analyst
Real Time Transaction Spec
IDAHO POWER COMPANY
CASE NO. IPC-03-
THIRD PRODUCTION REQUEST
OF COMMISSION STAFF
TT A CHMENT TO
RESPONSE TO
REQUEST NO.
Idaho Power Company
Depreciation Expense
At Stipulated Rates
Annual
Depreciation
FERC Depreciation Plant Balance (9)on 12/31/03
Account Rate 12/31/03 Balance
302 796.
360 710,026.
361 05%15,866,767.325,268.
362 64%129 196,886.118 828.
Total
Distribution
Stations 148 773,680.2,444 097.
364 67%182 362 949.692 720.
365 25%279 699.47 064 090.
366 04%251 864.719 138.
367 73%134 581,493.674 074.
368 73%262 711 579.544 910.
369 69%194 691.741,484.
370 06%39,406 602.599,908.
371 14.70%279 992.335 261.
373 75%951 980.227,238.
Total
Distribution
Lines 802 020 853.598,826.
Total
Distribution 950 794 533.042 923.
389 601 230.48
390 39% 58,061 352.1 ,386,076.
391 25.82% 161 365.759 064.
392 07% 952 258.748 156.
393 89%996,548.43 627.
394 31%640,950.302 563.
395 53%259 673.604,656.
396 99%6,429 348.43 449,411.46
397 10.79% 229 184.614 102.
398 50%2,410,905.204 926.
Total General 213,742 818.147 586.
Total 212 106,261.835 129.
Capitalized to B/S
392 (42 952 258.37)748 156.92)
396 (6,429,348.43)(449,411.46)
Expensed to Account 403 637 561.
* composite sub-account rates
Idaho Power Company
Detail of Known and Measurable Adjustment
Depreciation Expense in Account 403
Adjust from Old Depreciation Rates to New Depreciation Rates
Increase to Depreciation Reserve Account 108 (Average)
072 585
637 561
564,976
782,488
2004 Depreciation Expense - Expected Old Rates
2004 Depreciation Expense - Expected New Rates
Increase to Depreciation Expense using New Rates
1 Detail by FERC categories:
Total Steam Production
Total Hydro Production
Total Other Production
Total Transmission Stations
Total Transmission Lines
Total Distribution Stations
Total Distribution Lines
Total General
Total Adjustment
AlC 403
$ (1 744,396) $
$ 394 161 $
(251 ,172) $
$ (1 239 940) $
$ 722 816 $
$ (1 145 408) $
$ (5 243 989) $
$ 10 072 904 $
$ 1 564 976 $
AlC 108
(872 198)
197 081
(125 586)
(619,970)
361 408
(572 704)
(2,621 995)
036,452
782,488
Idaho Power Company
Depreciation Expense
At Stipulated Rates
Annual
Depreciation
FERC Depreciation Plant Balance (g on 12/31/03
Account Rate 12/31/03 Balance
302 796.
303 961 838.
330 099,454.
Total
Intangible 71,076,089.
310 27%275 202.4,459.
311 59%130,065,332.368 692.
312 89% 463 023 503.13,381 379.
314 3.48%111 076 108.865 448.
315 16%130,858.41 320,426.
316 31% 492,193.380,565.42
317 050,508.
Total Steam
Production 780 113 707.320 970.
330 916 287.
331 37%128 129 317.41 036,664.
332 94% 243 395,236.721 867.
333 83%183 257 692.353 615.
334 85%37,807 297.077 507.
335 84%234 265.261 910.49
336 95%933 691.135 206.
Total Hydro
Production 627,673 788.586,773.
340 224 861.
341 88%239 227.689.
342 83%719 619.665.
343 88%786 163.641.
344 84%074 492.251 715.
345 79%281 953.766.
346 88%558 257.677.
Total Other
Production 884 576.1,468 156.41
Total
Production 459 672 072.36,375,900.
352 29%163 626.389 110.
353 12%211,073,669.4,474 761.
Total
Transmission
Stations 241 237 295.863 872.
350 54%919 671.306 762.
354 2.45%066,467.667 628.46
355 94%77,181,192.269 127.
356 96%110 098 316.157 927.
359 07%317 803.400.49
Total
Transmission
Lines 275 583 451.6,404 845.
Total
Transmission 516 820 747.48 268 718.
IDAHO POWER COMPANY
CASE NO. IPC-03-
THIRD PRODUCTION REQUEST
OF COMMISSION STAFF
TT A CHMENT TO
RESPONSE TO
REQUEST NO. 82
FL..JERAL ENERGY REGULATORY COMMI~,",ION
WASHINGTON, D,C. 20426
Office of Finance, Accounting
and Operations
In Reply Refer To:
OF AO-DPPD
Docket No. ACOO-000
JAN I 2 2000
IDA CORP, Inc.
Attention: Mr. James W. Farson
Assistant Controller
O. Box 70
Boise, ID 83707
Jb.ank you for your letter dated November 5, 1999, submitted on behalf of Idaho
Power Company (Idaho Power), requesting approval of its policy to capitalize the costs
of relicensing hydro-generation stations.1 Your proposal to capitalize the costs of
relicensing hydro-generation stations is approved subject to certain modifications
discussed below.
Based on the infonnation contained in your letter and supplemented in telephone
conversations with Commission staff, I understand that you propose to initially charge
relicensing costs to Account 107, Construction Wark in Progress. At the time the' license
application is submitted to the Commission, you would transfer the costs accumulated in
Account 107 in connection with that license to Account 183 , Preliminary Survey and
Investigation Charges. You indicate that any additional relicensing costs incurred' after
the application is filed would be charged to and accumulated in Account 107. These
additional costs would be closed to Account 183 when .the additional work is completed.
Upon receipt of a new license or a one year license continuation, all of the relicensing
costs would be transferred from Account '183 to Account 107 and imnlediately closed to
Account 101 , Electric Plant in Service. At that time you would begin amortization of the
relicensing costs over the life of the new license. If a license is not granted, any
remaining unamortized relicensing costs would be written off. You propose to calculate
allowance for funds used during construction (AFUDC) on all relicensing costs while
they are included in Account 107.
1 You indicated by telephone that relicensing costs include environmental study
costs, consultant fees and legal fees incurred in connection with and for the purpose of
re-licensing hydroelectric generating stations.
Docket No. ACOO-000
Your proposed accounting complies with the Commission s Uniform System of
Accounts' requirements except that Account 183 should not be used. Instead, the
relicensing costs are more appropriately recorded and held in Account 107 until a new
license is issued by the Commission or the application is denied. If a new license is
received, you should charge the relicensing costs to Account 302, Franchises and
Consents, and amortize the costs to Account 404, Amortization of Limited-Term Electric
Plant. In the event that the requested license is not granted, the applicable relicensing
costs and related AFUDC should be immediately charged to the appropriate operating
expense account.
This letter order constitutes final agency action. To request that the Commission
rehear your case, you may file your request within 30 days ofthe date of this letter order
(see 18 C.R. ~ 385.713).
Sincerely,
S\ (~J
~ames K. Guest
, .
Special Assistant for Policy
Office of Finance, Accounting
and Operations
IDAHO POWER COMPANY
CASE NO. IPC-03-
THIRD PRODUCTION REQUEST
OF COMMISSION STAFF
TT A CHMENT TO
RESPONSE TO
REQUEST NO. 84
AQr(Q~l~rraUTest
Highly Compensated:
Non Highly Compensated:
IExcludinglTO Participants! .
... ..... .... ..... .... ... , ... ...
~GP( M~l~ljl$ifvifi9~).
. ..... .
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Non Highly Compensated:
"ncludesLTO Participants)
99 nondisc test Dee
Non Discrimination Tests
Dec.
. ...........,....... ....... ,.... ...... ...
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..., .... ... ,.
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...... ..........
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0&309
04192
..... ,....................... ............,..: .
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..... ................. .. .........,,............"..
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!i.309
192 883
1/26/2000
Non Discrimination Tests
Dee-
~Pf'(I?~fetr~DT~~l.Erri.P'~y ee .', . ;rotatof
. ,
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... ..
Couilt. ActualDeferral Erripl count
::t:l::l:~,I::::t::::m:rt~AR.99J:1.tt::m::m 0.07074
1517 89.62582 0.05908Highly Compensated
Non Highly Compensated
(E)(cludin~L TO ParliciJ'l'In~s)
yf(M~'~tV~,ving~)
Highly Compensated
Non Highly Compensated
(Includes L TO Participants)
2000 nondisc test Dec
. ,... ,... . ,
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:,:. .
R(;u nd~::/)(J ~:2!)i?:H#f~W)
05161 5.161 5.
04488 4.488
'-'
02115/2002
Pulliam Defined Contribution PlanE
IIll'eSlOrs /fa
IVorU'ood. Ma"sa.chusetts 02062
"n'..pu./.Iwmim:.com
PUTNAM INVESTMENTS
March 8, 2002
Ms. Toni Olson
Idaho Power Company
1221 West Idaho Street
Boise, ID 83702
Re:Idaho Power Company Employee Savings Plan-650562
2001 Plan Year Testing
Dear Ms. Olson:
Please find below the resulls of your plan s year-end tests. These tests are based on the data you have
provided.
ADP/ACP Nondiscrimination Test - PASSES
The enclosed repon contains a11 of the information used in determining these test results. Ple%e
reviev.,f these repons carefu11y to ensure a11 data is correct, since failure to satisfy the testing
requirements can have serious consequences for both plan sponsor and participants. Please
communicate any data corrections to your Putnam Plan Representative.
This test compares the average deferral and matching/after-tax contribution rates for the plan s Highly
Compensated Employee (BCE) group with the corresponding averages for a11 other eligible
employees. Because the difference between rates for these two groups does not exceed the limits set
by Sections 401(k) and 401(m) of the Internal Revenue Code, this test passes and no corrective action
is required.
415 Annual Addition Limit Test - PASSES
Under Section 415 of the Internal Revenue Code, the total Annual Additions to any participant's
account for a limitation year must not exceed the lesser of$35 000 or 25% of the participant'
compensation. Annual Additions include a11 employee and employer contributions (except employee
ro11overs), and any forfeitures rea11ocated to panicipants' accounts. Based on the data you provided
we found no participant whose Annual Additions exceeded these limits for the 2001 limitation year.
If you would like a copy of this fu11 test, please contact your Putnam Plan Representative.
Putnam Funds distributed by
Putnam Retail Management. Inc.. Member. NASD
Top Heavy Test - PASSES
Section 416 of the Internal Revenue Code defines a Top Heavy plan as one in which over 60% of the
applicable plan assets are al1ocated to the accounts of Key Employees. TQP Heavy plans are subject
to more stringent vesting rules and may be required to make minimum annual contributions for aB
Non-Key employees. Based on your identification of the Key Employee group and the plan
balances as of the end of your 2001 plan year, it appears that your plan wil1 notbe considered Top
Heavy for the 2002 plan year. If you would like a copy of this fun test, please contact your Putnam
Plan Representative.
If you have additional questions or concerns, contact your Putnam Plan Representative for assistance.
Sincerely,
Putnam 401 (k) Reporting & Testing Group
Putnam Defined Contribution Plan!;'
P.O. Box 9740
Pro1,idence, Rhode bland 02940-9740
PUTNAM INVESTMENTS
April 16, 2003
Mr. Ronald S. Meyers
Jdaho Power Company
1221 West Jdaho Street
Boise, JD 83702
Re:Jdaho Power Employee Savings Plan - 650562
2002 Plan Year Compliance Testing
Dear Mr. Meyers:
As part of our ongoing services to you, Putnam has perfonned certain year-end
nondiscrimination tests for your plan for the 2002 plan year. These tests were completed
using the infonnation provided to Putnam. Please review these reports carefu11y to
confiml that they accurately reDect the data you have provided. Below is a summary of
the results of your tests.
Test Test Corrective
Performed Results Action Required?
ADP/ACP Nondiscrimination Test PASS
Section 415 Limits Test PASS
Top Heavy Test PASS
41 O(b) Coverage Test PASS
*These test results are based on the plans recordkept at Putnam.
We ran separate ADPIACP test for the ESOP portion of the plan and the Non-ESOP
portion of the plan. The ESOP ADP/ACP Test only tests the contributions invested in
company stock (Fund 77). The Non-ESOP ADPIACP Test test the contributions in a11
other investment funds.
To assist you in analyzing your test results, the Information About Your 2002 Testin~
is enclosed.
...-
In the event that you have additional questions or concerns regarding your year-end
1esting, please feel free to contact your Putnam Plan Sponsor Services Representative for
assistance.
Sincerely,
Putnam 401 (k) Reporting & Testing Group
IDAHO POWER COMPANY
CASE NO. IPC-03-
THIRD PRODUCTION REQUEST
OF COMMISSION STAFF
TT A CHMENT TO
RESPONSE TO
REQUEST NO. 85
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2
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X
L
S
IDAHO POWER COMPANY
OPERATION AND MAINTENANCE EXPENSES
For The Twelve Months Ended December 31,2003
FERC Forecas t
LINE ACCOUNT Actual October Through Total Increase
NUMBER DESCRIPTION September December TOTAL As Filed (Decrease)
Power production expenses:
Steam power generation -
Operation -
500 Oper and supv engineer,ng 625,739 266,369 892,108 187,417 (1,295,309)
501 Fuel
502 Steam expenses 477,806 548,983 026,789 990,765 (963,976)
505 Electric expenses 917,038 323,392 1,240,431 267,277 (26,846)
506 Misc stearn power expenses 794,676 878,134 672,810 958,065 714,745
507 Rents 458,065 124,008 582,073 607,157 (25,084)
Total operation 273,323 140,887 10,414,210 12,010,681 (1,596,471)
Maintenance -
510 Main supv and engineering 589,167 550,541 139,709 800,603 339,106
511 Main of structures 257,853 49,771 307,624 295,759 11,865
512 Main of boiler plant 10,199,913 276,212 12,476,126 12,700,845 (224,719)
513 Main of electric plant 459,313 862,822 322,135 695,731 626,404
514 Main of m,sc stearn plant 005,144 367,199 372,343 990,543 (1,618,200)
Total maintenance 20,511,391 106,545 26,617,936 26,483,481 134,455
Total steam power generation 28,784,714 247,432 37,032,146 38,494,162 (1,462,016)
Hydraulic power generation -
Operation -
535 Oper supv and engineering 700,203 142,056 842,259 267,390 (425,131)
536 Water for power 980,723 833,261 813,983 950,383 (136,400)
537 Hydraulic expenses 850,518 1, 425,260 275,778 479,474 (203,696)
538 Electric expenses 865,297 228,409 093,706 1, 058,196 35,510
539 Misc hydro pwr gen exp 357,904 439,602 797,506 759,801 37,705
540 Rents 280,604 99,482 380,086 391,972 (11,886)
Total operation 12,035,249 168,069 16,203,319 16,907,216 (703,897)
Maintenance -
541 Main supv and engineer,ng 778,562 305,222 083,784 1,176,801 (93,017)
542 Main of structures 770,176 312,425 082,601 1,071,461 11,140
543 Main of res, dams, wa terwys 605,141 222,670 827,811 886,306 (58,495)
544 Main of electr,c plant 192,259 534,468 726,727 583,033 143,694
545 Main of misc hydro plant 723,400 587,556 310,956 298,967 11,989
Total maintenance 069,538 962,340 031,879 016,568 15,311
Total hydraulic power generation 18,104,787 130,410 24,235,197 24,923,784 (688,587)
Other power generation -
Operation -
546 Oper supv and eng,neering 373,068 81,056 454,124 382,741 71,383
547 Fuel
548 Generation expenses 135,357 62,372 197,729 195,806 1, 923
549 Misc other pwr gen exp 131,514 123,606 255,119 353,618 (98,499)
549 Misc other pwr gen exp 548 548 15,103 (7,555)
Total operation 639,939 274,581 914,521 947,268 (32,747)
2003Exhibits UpdatedSeptO3 Response #92.XLS
IDAHO POWER COMPANY
OPERATION AND MAINTENANCE EXPENSES
For The Twelve Months Ended December 31, 2003
FERC Forecast
LINE ACCOUNT Actual October Through Total Increase
NUMBER DESCRIPTION September December TOTAL As Filed (Decrease)
Other power generation (continued)
Maintenance -
551 Main supv and engineer,ng 365 365 752 (387)
552 Main of structures 127,864 40,007 167,871 191,054 (23,183)
553 Main of gen and elec pI t 43,256 82,559 125,815 209,409 (83,594)
554 Main misc oth pwr gen pI t 226,874 120,994 347,869 398,705 (50,836)
Total maintenance 397,994 243,925 641,919 799,920 (158,001)
Total other power generation 037,933 518,507 556,440 1. 747,188 (190,748)
Other power supply expenses
555 Purchased power
556 System cont and load disp 19,243 859 23,102 21,334 768
557 Other expenses 091,509 687,788 779,297 131,189 (351,892)
Total other power supply expenses 1.110,753 691,646 802,399 152,523 (350,124)
Total power production expenses 49,038,187 15,587,995 64,626,182 67,317,657 (2,691,475)
2003Exhibits UpdatedSeptO3 Response #92. XLS
LINE
IDAHO POWER COMPANY
OPERATION AND MAINTENANCE EXPENSES
For The Twelve Months Ended December 31, 2003
DESCRIPTION
Oper supv and engineer~ng
Load dispatching
Station expenses
Overhead line expenses
Underground line expenses
Trans of elec by others
Misc trans expenses
Rents
Maintenance -
Total operation
FERC
ACCOUNT
NUMBER
Transm~ssion expenses:
Operation -
560
561
562
563
564
565
566
567
568
569
570
571
513
Main supv and eng~neer~ng
Main of structures
Main of station equip
Main of overhead lines
IIa~u of ",be. LLau~ ...lauL
Total maintenance
Total transm~ssion expenses
Distribution expenses:
Opera tion -
580
581
582
583
584
585
586
587
588
589
Oper supv and eng~neering
Load dispa tching
Station expenses
Overhead line expenses
Underground line expenses
St light and sgn1 sys exp
Meter expenses
customer install expenses
Misc distribution exp
Rents
Maintenance -
Total operation
590
591
592
593
594
595
596
597
598
Ma~n supv and eng~neering
Main of structures
Main of station equip
Main of overhead lines
Main of underground lines
Main of line transformers
Main of st 19ht-sgn1 sys
Main of meters
Main of misc dist plant
Total maintenance
Total distribution expenses
Actual
September
208,900
104,183
195,216
483,053
525,495
91,353
912,503
10,520,703
579,930
337
004,216
644,519
611
302,014
14,822,716
378,477
1.690,964
690,139
718,284
079,093
106,615
745,192
365,485
601,984
25,885
18,402,118
26,240
061,308
617,081
115,795
1. 069,894
292,992
074,902
188,592
14,446,823
32,848,941
Forecast
October Through
December
442,821
668,722
494,129
164,514
715,526
170,858
503,328
159,899
203,427
(944)
264,241
777,302
245,508
405,407
975,474
635,352
410,359
010,066
739,442
35,708
794,504
133,671
139,061
66,825
940,461
18,811
683,104
156,112
368,134
382,485
98,909
386,340
43,180
137,075
12,077,536
TOTAL
1.651,722
772,905
689,345
647,567
241,021
262,211
1.415,831
13,680,602
783,357
(607 )
268,457
421,821
493
547,522
19,228,124
353,951
326,316
100,498
728,350
818,535
142,323
539,696
499,156
741,046
92,709
25,342,579
45,051
744,412
11,773,193
483,929
452,379
391,900
461,242
231,772
19,583,898
44,926,477
2003Exhibits UpdatedSeptO3 Response #92.XLS
Total
As Filed
878,326
714,370
762,104
654,644
987,576
476,947
592,299
12,066,266
774,542
(1.552)
1.901,974
514,150
164
249,878
17,316,144
523,703
356,235
273,803
607,428
652,995
156,324
632,291
506,128
735,767
139,665
25,584,339
54,896
653,046
12,017,855
315,013
1. 411,180
362,444
534,798
216,161
19,565,393
45,149,732
Increase
(Decrease)
(226,604)
58,535
(72,759)
(7,077 )
253.445
(214,736)
(176,468)
614,336
815
945
366,483
(92,329)
1 3 ;-'TZ9--
297,644
911,980
(169,752)
(29,919)
(173,305)
120,922
165,540
(14,001)
(92,595)
(6.972)
279
(46,956)
(241,760)
(9,845 )
91,366
(244,662)
168,916
41,199
29,456
(73,556)
15,611
18,505
(223,255)
LINE
FERC
ACCOUNT
NUMBER
IDAHO POWER COMPANY
OPERATION AND MAINTENANCE EXPENSES
For The Twelve Months Ended December 31, 2003
Customer accounts expenses:
Operation -
DESCRIPTION
901
902
903
904
905
Supervlsion
Meter reading expenses
Cust recrds - collect exp
Uncollectible accounts
Misc customer accts exp
Total customer accounts expenses
Customer service and informational expenses:
Operation -
907
908
909
910
912
Supervlsion
Customer assistance exp
Info and instruct adv exp
Misc cust svc and inf exp
Demo and selling exp
Total customer service and
informa tional expenses
Administrative and general expenses:
Operation -
920
921
922
923
924
925
926
927
928
929
930.
930.
931
Admin and gen salaries
Office supplies and exp
Admin exp transf - cr
Outside services employed
Property insurance
Injurles and damages
Emp pensions and benefits
Franchise requirements
Reg commlssion expenses
Duplicate charges - cr
General advertising exp
Misc general expenses
Rents
Total opera tion
Maintenance -935 Main of general plant
Total maintenance
Total administrative and
general expenses
Total electric operation
and maintenance expenses
Total electric operation
and maintenance expenses as Filed
Increase (Decrease)
Actual
September
295,504
532,174
327,900
330,827
775
11,487,180
317,993
193,762
156
461,915
973,826
22,525,768
10,240,556
(20,136,142)
373,659
906,333
836,266
19,654,501
725
999,418
417,747
553,594
14,409
47,388,834
727,785
727,785
49,116,619
163,287,470
164,645,840
(1,358,370)
Forecas t
October Through
December
102,728
209,208
727,014
488,076
640
527,666
79,103
154,299
155,363
388,775
991,267
712,541
(6,637,370)
271,261
020,815
743,028
858,081
715
944,510
168,923
314,237
493
17,397,502
454,116
454,116
17,851,618
56,838,997
56,838,998
TOTAL
398,232
741,381
054,914
818,903
415
16,014,846
397,096
348,061
166
617,278
362,601
30,517,035
14,953,097
(26,773,512)
644,920
927,148
579,294
26,512,582
440
943,928
586,671
1. 867,831
23,902
64,786,336
181,901
181,901
66,968,237
220,126,467
221,484,839
(1)(1,358,371)
2003Exhibi ts UpdatedSeptO3 Response #92. XLS
Total
As Filed
391,716
709,294
274,751
566,311
1.819
16,943,891
377,832
775,636
175
587,017
740,560
29,833,732
16,271,742
(26,252,934)
580,743
912,680
271,342
25,757,402
807
890,872
452,108
255,018
23,130
63,998,642
018,112
018,112
66,016,754
221,484,838
Increase
(Decrease)
516
32,087
(219,837)
(747,408)
(404 )
(929,045)
19,264
(427,575)
(9 )
30,261
(378,059)
683,303
(1,318,645)
(520,578)
64,177
14,468
307,952
755,180
633
53,056
134,563
612,813
772
787,694
163,789
163,789
951,483
(1,358,371)
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Line
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
IDAHO POWER COMPANY
ELECTRIC PLANT IN SERVICE
For The Thirteen Months Ended December 31, 2003
Month
December, 2002.................................
January, 2003..................................
February.......................................
March. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . .
April. . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
May...........................................
June................................... ........
July................................... ........
August.........................................
Forecast October........................................
September......................................
Forecast November.......................................
Forecast December.......................................
Average.....................................
Amount
$3,087,419,093
094,125,058
098,657,865
108,132,719
113,961,033
122,816,311
134,473,379
138,870,160
150,949,976
164,666,301
171,438,795
182,048,314
212,590,750
$3,136,934,596
(1 )Includes $1,577,313.85 of Asset Retirement Obliga tion as required by the
Statement of Financial Accounting Standards 143 for the months of March
through December that has been reversed in Exhibit 20, Page 1, Line 7.
2003Exhibits UpdatedSept03 Response #92.XLS
Total
As Filed
Increase
(Decrease)
$3,087,419,093
094,125,058
098,657,865
108,132,719
113,961,033
122,816,311
134,473,379
140,354,884
147,510,909
160,280,091
171,438,795
182,048,314
212,590,750
$3,136,446,862
(0)
(1,484,724)
439,067
386,210
(0)
(0)
487,735
(1 )
Line
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Forecast October.....................................................
September...................................................
IDAHO POWER COMPANY
ACCUMULATED PROVISION FOR DEPRECIATION
For The Thirteen Months Ended December 31, 2003
Month Amount
December, 2002.............................................. $1,269,613,653
276,765,930January, 2003...............................................
February....................................................
March. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . .
April. . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
May........................................................
June....................................... .................
July.......................................................
August......................................................
Forecast November....................................................
Forecast December....................................................
Average.................................................. $1,202,057,053
284,008,956
1,154,752,250
159,124,631
164,547,674
170,408,066
178,478,107
1,185,464,860
190,265,503
193,688,410
1, 200,091, 813
199,531,838
Excludes $106,204,709.85 of Asset Retirement Obligation as required by the
Statement of Financial Accounting Standards 143 for the months of March
through December that has been reversed in Exhibit 20, Page 1, Line 8.
2003Exhibi ts UpdatedSept03 Response #92. XLS
Total
As Filed
Increase
(Decrease)
$1,269,613,653
276,765,930
1,284,008,956
1,154,752,250
159,124,631
1,164,547,674
170,408,066
1,177,301,131
183,872,283
187,705,483
1,193,688,410
1,200,091,813
199,531,838
$1,201,647,086
(0)
(0)
176,976
592,577
560,020
$409,967
Line
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Forecast
Forecast
Forecast
IDAHO POWER COMPANY
ACCUMULATED PROVISION FOR AMORTIZATION
OF ELECTRIC UTILITY PLANT
For The Thirteen Months Ended December 31, 2003
Month
December, 2002.................................
January, 2003..................................
February.......................................
March. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . .
April. . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
May...........................................
June..........................................
July..........................................
August............
:............................
September......................................
October........................................
November.......................................
December.......................................
Average.....................................
Amount
$25,584,115
26,401,326
218,346
28,035,380
28,854,643
29,671 679
30,488,717
31,312,799
32,136,883
32,960,967
33,756,859
34,573,895
34,658,203
$30,434,909
2003Exhibits UpdatedSeptD3 Response #92. XLS
Total Increase
As Filed (Decrease)
$25,584,115
26,401,326
27,218,346
28,035,380
28,854,643
29,671,679
30,488,715
31,305,751 048
32,122,787 14,096
32,939,823 21,144
33,756,859
34,573,895
34,658,203
$30,431,656 $3,253
IDAHO POWER COMPANY
MATERIALS AND SUPPLIES
For The Thirteen Months Ended December 31, 2003
(1)(2)(3)
Line Account Account Total Increase
Month 154 163 Total Filed (Decrease)
Actual December,2002........................$18,938,667 $2,519,780 $21.458,447 $21,458,447
Actual January,2003.........................$18,578,365 $2,634,479 $21,212,844 21,212,844
Actual February..............................$18,584,769 $2,692,047 $21. 276, 816 21,276,816
Actual March. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$19,355,270 $2,552,486 $21,907,756 21,907,756
Actual April. . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . ..
$19,058,088 $2,382,371 $21,440,459 21,440,459
Actual May.................. .................$18,886,323 $2,234,116 $21,120,439 21,120,439
Actual June....... .......... .................$19,020,707 $2,123,428 $21,144,135 21,144,135
Actual July............................. .....$18,861. 883 $2,009,773 $20,871,656 22,170,232 (1,298,576)
Actual August................................$18,990,003 $1,769,727 $20,759,730 22,170,232 (1,410,502)
Actual September.............................$19,075,844 $1,550,354 $20,626,198 22,170,232 (1,544,034)
Forecast October...............................$19,229,490 $2,940,742 $22,170,232 22,170,232
ForecastNovember..............................$19,229,490 $2,940,742 $22,170,232 22,170,232
ForecastDecember..............................$19,229,490 $2,940,742 $22,170,232 22,170,232
Average............................$19,002,953 $2,406,984 $21,409,937 $21,737,099 ($327,162)
2003Exhibits UpdatedSept03 Response #92. XLS
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5
IDAHO POWER COMPANY
2003 RATE CASE ESTIMATE
DEFERRED INCOME TAX BALANCES
COMPARISON OF 9 MONTHS ACTUAL WITH 9 MONTHS ESTIMATED INCLUDED IN IPC-03-13 FILING
QUESTION 92 ulrr.:;n':;I.....':;
ENDING BALANCE (9 ENDING BALANCE (9 BETWEEN 9 MONTHS
ACTUAL AND 9
MONTHS ACTUAL) MONTHS ESTIMATED MONTHS ESTIMATEDFOR RATE CASE)FOR RATE CASE
230,839 982 295 248,544
840 710 840,710
958,950 977,981 (19,031)
243 994 251 594 (7,600)
231,147 236,257 110)
658,459 724,696 (66,237)
040 (362,431)378,471
180,139 651,102 529,037
(215,183 667)(216,390,449)206 782
(555,257)(555,257)
621 566)(7,621,566)
(982 366)(982,391)
(433,885)(433,885)
(224,776,741)(225,983,548)206,807
(899,310)(899,310)
(285,461)(285,461)
836)(4,836)
656,484)(9,455,389)798,905
(44,570)(43,954)(616)
(666,237)(666,237)
(12,475)(12 475)
(392,280)(390,469)(1,811)
794 523 637,951 156 572
(10,167,130)(11,120,180)953,050
(227,763 732)(230 452,626)688,894
ACCOUNT 190 - ACCUM DEF INC TAXES
004003-CONSTRUCTION ADV-252
005010-SFAS 112-POST-EMPL Y BEN 182/253
005033-NONVEBA PEN&BEN-Acct 228
005044-RESTRICTED STOCK PLAN-CaMP
005047-0THER EMPLOYEE'S LT DEFERRED COMP-228
007007-0THER REGULATORY LlABILITIES-254
0O8001-VEBA-POST RET BNFTS-TRUST-ACCT 165
TOTAL 190
ACCOUNT 282 - ACCUM DEF INC TAXES - OTHER PROPERTY
LIBERALIZED DEPR - ELEC PLANT
BRIDGER PRTNRSHP CPTLZD ITMS - DEF ONLY
FERC JURISDICTION - S. GEORGIA & 144A
N VALMY PRTNRSHP CPTLZD ITMS - DEF ONLY
PERCENTAGE REPAIR ALLOWANCE - DEF ONLY
TOTAL 282
ACCOUNT 283 - ACCUM DEF INC TAXES - OTHER
005008-GAIN/LOSS ON REACQUIRED DEBT-DEFERRED
0O5039-POST RETIREE BENEFIT- FAS106-ACCT 182
005041-SUN VALLEY FAC -- REV AMORT
008020-CONSERVATION PROGRAMS
008054-MERIDIAN CONTRACT BUYOUT
008057-REORGANIZATION COSTS-ACCT 182
0O8071-PHOTOVOL TAlC STARTUP COSTS-ACCT 182
0O8074-INCREMENTAL SECURITY COSTS DEDUCTED
FERC JURISDICTION - 144A
TOTAL 283
TOTAL DEFERRED TAX BALANCES
2003Exhibits UpdatedSeptO3 Response #92.XLS
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Line
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
ForecastOctober..........................................,
September........................................
IDAHO POWER COMPANY
CUSTOMER ADVANCES FOR CONSTRUCTION
For The Thirteen Months Ended December 31, 2003
Mmlth
December, 2002....................................
January, 2003....................................
February..........................................
March. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . .
April. . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
May................................
...............
June.............................................
July............................... ..............,
August............................................
ForecastNovember..........................................
Forecast December........................... ..............
Average........................................
(1)
Amount
$10,505,595
10,361,853
10,157,018
10,110,651
10,423,011
10,953,850
10,910,407
11,136,922
11,492,734
11,854,996
11,781,036
11,522,121
11,379,331
$10,968,425
2003Exhibits Updat edSept03 Response #92. XLS
Total Increase
As Filed (Decrease)
$10,505,595
10,361,853
10,157,018
10,110,651
10,423,011
10,953,850
10,910,407
11,034,524 102,398
11,467,969 24,765
11,961,948 (106,952)
11,781,036
11,522,121
11,379,331
$10,966,870 555
IDAHO POWER COMPANY
IERCo - SUBSIDIARY RATE BASE COMPONENTS
For The Thirteen Months Ended December 31, 2003
(1)(2)(3)(4)
Advance Notes
Line Coal Payable Total Increase
llil Ms2n.t.h Investment Royal ties Subsidiary Total Filed (Decrease)
Actual December,2002....$15,107,633 547,852 ($2,652,612)$15,002,873 $15,002,873
Actual January,2003.....15,401,292 532,950 (3,568,647)14,365,594 14,365,594
Actual February..........16,068,671 514,721 (4,592,531)13,990,861 13,990,861
Actual March. . . . . . . . . . . ..16,242,349 497,471 (6,851,155)11, 888,665 11,888,665
Actual April. . . .
. . . . . . . ..
18,196,702 479,325 (6,916,981)13,759,046 13,759,046
Actual May...............19,330,497 466,052 (6,356,753)15,439,797 15,439,797 (0)
Actual June..............21,111,209 451,168 (8,017,617)15,544,760 15,544,760
Actual July..............21, 818, 850 438,711 (8,620,551)15,637,009 15,586,978 50,031
Actual August............22,086,215 423,321 (7,716,733)16,792,803 15,265,740 527,063
Actual September. . . . . . . ..22,748,173 411,608 (8,510,596)16,649,184 15,554,850 094,334
Forecast October...........25,831,467 384,528 (10,340,282)17,875,713 17,875,714 (1)
Forecast November..........16,340,372 365,650 (1,298,704)17,407,318 17,407,318 (0)
Forecast December..........17,167,251 349,046 (2,001,214)17,515,083 17,515,083 (0)
Average........$19,034,668 $2,450,954 ($5,957,260)$15,528,362 $15,322,868 205,494
Subsidiary Ratebase as filed $18,782,963 $2,449,463 ($5,909,558)$15,322,868
Increase (Decrease)$251,705 $1,491 ($47,702)$205,494
2003Exhibi ts UpdatedSept03 Response #92.XLS
Line
Line
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Actual
Forecast
Forecast
Forecast
IDAHO POWER COMPANY
DEDUCTIONS FROM OPERATION AND MAINTENANCE EXPENSES
For The Twelve Months Ended December 31, 2003
TOTAL DEDUCTIONS FROM OPERATION AND MAINTENANCE EXPENSE:
General advertising expense..............................
Memberships and contributions .......,...................
Total deductions.......................................
GENERAL ADVERTISING EXPENSE (ACCOUNT 930.
Month
January, 2003..............................................
February...................................................
March. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . .
April. . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
May.......................................................
June........................................"
.' .
July......................................................
August.....................................................
September..................................................
October....................................................
November................................................,..
December...................................................
Total. . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2003Exhibi ts UpdatedSept03 Response #92. XLS
(1)
Amount
Total Increase
As Filed (Decrease)
$452,109 $134,563
28,384 800
$480,493 $140,363
$586,672
34,184
$620,856
(1)Total Increase
Amount As Filed (Decrease)
$2,234 $2,234
18,214 18,214
334 334
105 105
22,607 22,607
76,147 76,147
139,133 59,543 79,590
84,934 29,387 55,547
56,040 56,615 (575)
60,535 60,535
49,842 49, 842
58,546 58,546
$586,672 $452,109 $134,563
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Idaho Power Company
Intelliplant Depreciation System
Depreciation and Amortization Expense
Nine Months Ending 9/30/2003
FERC
Line No. Account Actual Forecasted Difference
302 Franchises and Consents 187,234.166,093.141.
303 Miscellaneous Intangible Plant 187,157.187 157.
330 Land and Land Rights 234.234.
Total Amortization Expense 374 625.353,484.21,141.
310 Land and Water Rights 235.235.(0.21)
311 Structures and Improvements 872 195.872,110.48 84.
312 Boiler Plant Equipment 10,307 584.10,298,945.638.41
314 Turbogenerator Units 664,469.656 565.904.
315 Accessory Electric Equipment 378,634.379 164.(529.95)
316 Miscellaneous Power Plant Equipment 374 939.371 555.383.
Total Steam Production 601 059.581,578.19,481.
331 Structures and Improvements 791,885.789 537.348.
332 Reservoirs, Dams and Waterways 392,134.4,404 107.(11,972.89)
333 Waterwheels, Turbines and Generators 122 031.122,566.(535.76)
334 Accessory Electric Equipment 521 104.522,448.344.12)
335 Miscellaneous Power Plant Equipment 167 082.167 372.46 (289.98)
336 Roads, Railroads and Bridges 79,552.562.(9.96)
Total Hydro Production 073,791.085,595.(11,804.04)
341 Structures and Improvements 939.30,059.(120.06)
342 Fuel Holders 40,453.40,991.(538.02)
343 Prime Movers 19,178.19,191.(13.11)
344 Generators 069 157.41 071,983.(2,825.79)
345 Accessory Electric Equipment 33,924.31,426.49 2,498.
346 Miscellaneous Power Plant Equipment 190.62,188.
Total Other Production 254 844.255 840.(996.32)
Total Production 929,695.923,014.680.
352 Structures and Improvements 693 135.688,480.655.
353 Station Equipment 684 388.684 749.(360.62)
Total Transmission Stations 377,524.373,229.294.
350 Land Rights and Easements 178 516.175,882.47 634.
354 Towers and Fixtures 818,285.818,957.(671.52)
355 Poles and Fixtures 556,247.1 ,558 215.968.57)
356 Overhead Conductors and Devices 1,440,295.1,439,695.599.
34 --359 Roads and Trails 630.629.
Total Transmission Lines 996 974.996,380.594.
Total Transmission 374,499.369,610.888.
361 Structures and Improvements 322,724.321 ,371 .353.
362 Station Equipment 222 275.229 171.(6,895.62)
Total Distribution Stations 545,000.550,542.(5,542.17)
364 Poles and Fixtures 395,154.395,430.(275.40)
365 Overhead Conductors and Devices 695,252.695 603.47 (351.21)
366 Underground Conduit 493,074.493,118.(43.52)
367 Underground Conductors and Devices 248,995.252 744.(3,749.83)
368 Line Transformers 594 504.584 19'(.10,307.
369 Services 689,802.686,695:27 107.
370 Meters 863.423.859,891.532.
371 Installations on Customers' Premises 130,002.129,710.292.
373 Street Lighting and Signal Systems 138 145.138 376.49 (230.66)
Total Distribution Lines 20,248,355.235 767.12,588.
Total Distribution 793,356.786,310.046.
k:DEPRIMISCRPTS/Rates DepV2003 Rate Case/2003EXhibits D BammeLResponse #92.xls/No. 92
Idaho Power Company
Intelliplant Depreciation System
Depreciation and Amortization Expense
Nine Months Ending 9/30/2003
FERC
Line No.Account Actual Forecasted Difference
390 Structures and Improvements 021 790.005,937.852.
391 Office Furniture and Equipment 252 580.323,667.(71 086.62)
392 Transportation Equipment 818.298.519.
393 Stores Equipment 26,111.631.(2,519.39)
394 Tools, Shop and Garage Equipment 124,376.124 846.(470.10)
395 Laboratory Equipment 322,988.323,234.(246.26)
396 Power Operated Equipment 556.344.(787.15)
397 Communications Equipment 658,080.731,742.(73 662.29)
398 Miscellaneous Equipment 905.88,507.(601.73)
Total General 503,208.636 209.(133,001.15)
Total Depreciation Expense 600,759.65,715,144.114,385.
Total Depreciation and Amortization 72,975,384.73,068,628.(93,244.08)
k:DEPR/MISCRPTS/Rates Dept/2003 Rate Case/2003EXhib~s D BammeLResponse #92.xls/No. 92
IDAHO POWER COMPANY
TAXES OTHER THAN INCOME TAXES
FOR THE YEAR ENDED DECEMBER 31, 2003
Line Jan - Sept Jan - Sept
DESCRIPTION Actual Estimate/Forecast
State, county and local taxes:
Real and personal property:
Idaho 600,000.600,000.
Oregon 1,465 821.521 232.
Montana 188.000.
Wyoming 725 970.712 500.
Nevada 707,433.44 718,953.
Shoshone-Bannock 639.639.
Total real and personal property
Kilowatt-hour tax - Idaho 932 567.570 713.
(based on normalized)
Licenses:
Wyoming 223.46 223.47
Nevada
Shoshone-Bannock 112.112.
Total licenses
Regulatory commission:
Idaho 1,402 648.402 648.
Oregon 089.089.
Nevada 75.
Total regulatory commission
Franchise:
Oregon (actual Jan - April)328,927.346 233.
Nevada (sold distribution)
Total franchise
TOTAL TAXES OTHER THAN INCOME TAXES 317 620.16,028,420.
k:/ralecase/2003/audiVNo. 92 All other taxes.xls