200403121st Response of Staff to Idaho Power.pdf

LISA NORDSTROM
DEPUTY ATTORNEY GENERAL
IDAHO PUBLIC UTILITIES COMMISSION
PO BOX 83720
BOISE, IDAHO 83720-0074
[phone]
BAR NO. 5733
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Street Address for Express Mail:
472 W. WASHINGTON
BOISE, IDAHO 83702-5983
Attorney for the Commission Staff
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF IDAHO POWER COMPANY FOR
AUTHORITY TO INCREASE ITS INTERIM
AND BASE RATES AND CHARGES FOR
ELECTRIC SERVICE.
CASE NO. IPC-O3-
COMMISSION STAFF'
RESPONSE TO IDAHO POWER
COMPANY'S FIRST
INTERROGATORIES AND
PRODUCTION REQUEST
The Staff of the Idaho Public Utilities Commission, by and through its attorney of record
Lisa D. Nordstrom, Deputy Attorney General, provides the following documents and information
in response to Idaho Power Company s First Interrogatories and Production Request to
Commission Staff. The Staff electronic workpaper "Staff Analysis 2" referred to herein was
electronically submitted to all parties as an update on February 27 2004 and can be accessed on
the IPUC website: http://www.puc.state.id.us/FILEROOM/electric/ipce0313workpapers.htm
The workpaper is listed on the web site as "Holm Staff Analysis 2 Workpapers.xls (Updated
2/27/04)" .
Request No.1: Please provide a detailed list ofthe rate base items and
corresponding dollar amounts removed from or added to the Company s filed value of
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12, 2004
547,443,530 for the Idaho jurisdiction used to arrive at the Staff's Idaho jurisdictional
value of $1 481,824 492 contained in Staff Exhibit No. 101. If this data is contained in an
exhibit or work papers, please specify the location of each data by page and line.
Answer: See Staff electronic workpaper "Staff Analysis 2 " worksheet "Data " lines
91-320.
Request No.2: Please provide a detailed list of the expense items and corresponding
dollar amounts removed from or added to the Company s filed Idaho jurisdictional
expense amount of $505,694 281 Staff used to arrive at its Idaho jurisdictional expense
amount of $483,313,015 contained in Staff Exhibit No. 101. If this data is contained in an
exhibit or work papers, please specify the location of such data by page and line.
Answer: See Staff electronic workpaper "Staff Analysis 2 " worksheet "Data " lines
363-656. The income tax, rate ofretum and gross up reductions are found in the same
workpaper, worksheet "JSS-RevReq," lines 28, 33, 702 and 744.
Request No.3: Please provide a detailed list of the revenue items and corresponding
dollar amounts removed from or added to the Company s filed Idaho jurisdictional other
operating revenue amount of $32 092 783 Staff used to arrive at its Idaho jurisdictional
other operating revenue amount of $35 975 990 contained in Staff Exhibit No. 101. If this
data is contained in an exhibit or work papers, please specify the location of such data by
page and line.
Answer: See Staff electronic workpaper "Staff Analysis 2 " worksheet "Data " lines
331-360.
Request No.4: Please provided a detailed list of the items and corresponding dollar
amounts removed from or added to the Company s filed Idaho jurisdictional IERCO
income amount of $7,124 486 Staff used to arrive at its Idaho jurisdictional IERCO income
amount of $7,131,020 contained in Staff Exhibit No. 101. If this data is contained in
exhibit or work papers, please specify the location of such data by page and line.
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12 2004
Answer: In Staff electronic workpaper "Staff Analysis 2 " worksheet "Data " line 77, the
amount was updated from the original workpaper. The correct adjustment is $133 534 and is
calculated as follows:
Net Income Adjustment for IERGO
Description of Equipment Annual Depreciation IERGO Percentage
per item of equipment Share ofas per Ex. 117 Depreciation
(33.33%)
101 Bucket, 62yd (#163)012.
101 Bucket, 62yd (#164)012.20
202 Shovel , Hitachi EX3500 317 807.
1792 95 Ford SPEQP Truck 829.
Total 400 661.133 553.
Request No.5: Referring to the testimony of Mr. Holm, pages 25-, did Mr. Holm
review any prior Commission orders in arriving at his recommendations for the income tax
adjustments that he proposes? If so, please provide a copy of the Commission orders that
Mr. Holm reviewed in arriving at his recommendations concerning income taxes and the
pages in those orders he believes are relevant.
Answer: Mr. Holm reviewed various orders including the following relating to recent
rate cases - Order Nos. 28505, 25880 and 28097. There are no relevant pages in these orders
used in arriving at Mr. Holm s income tax recommendations.
Request No.6: Did Mr. Holm obtain any recommendations or opinions from any
individuals or entities as to the appropriateness of his income tax proposals? If yes, please
identify the source of the recommendation or opinion and provide a copy of those
recommendations or opinions. If a recommendation or opinion was not provided in
writing, please identify the source and provide a summary and/or discussion of those
recommendations or opinions.
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12 2004
Answer: Mr. Holm s income tax recommendations were discussed internally among
Commission Staff.
Request No.7: Is Mr. Holm aware of any state in which an historical average
effective income tax rate is used to set rates for an electric utility? If so, please identify the
state and the electric utility and provide any orders or documents that address the use of an
average effective income tax rate.
Answer: Staff did not conduct a formal survey to specifically determine if any state used
an historical average effective income tax rate to set rates for an electric utility. However, Staff
has discussed tax issues on an informal basis with states related to one-time tax benefits, tax law
changes and taxes in general. Based on these discussions, Staff did not identify other states that
have specifically addressed this issue.
Request No.8: Referring to Mr. Holm s testimony, please explain how the average
salary figure for State of Idaho employees he cites on page 15 was calculated. In addition
to explaining how the calculation was made, please provide a list of the classified positions
by salary level, for all classifications included in the calculation and copies of any
documents or data Staff relied on in computing the average salary figure.
Answer: The entire study and supporting documentation can be downloaded at
http://www.dhr.state.id.us/compensation.htm. Staff did not perform these calculations or
analyses and relied on the Idaho State Department of Human Resources.
Request No.9: On page 6 of his testimony, Mr. Holm describes Stafrs adjustment
of $1.3 million to the December 2003 revenue and expense forecast amount. Please provide
data and documentation that explain the calculation of that adjustment. If this data is
contained in an exhibit or work papers, please specify the location of such data by page and
line.
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12, 2004
Answer: See Staff electronic workpaper "Staff Analysis 2 " worksheet "Data
Column AN.
Request No. 10: Please provide Stafrs total system and jurisdictional current
income tax calculations for federal, Idaho, Oregon, and other states. If available, please
provide a copy of all schedules or work papers supporting these calculations in Excel with
the formulas intact. If this data is contained in an exhibit or work papers, please specify
the location of such data by page and line.
Answer: See Staff electronic workpaper "Staff Analysis 2" worksheet "JSS-RevReq
page 1 , Columns F-AA. Additional information is found in Staff witness Holm s Exhibit 101
Schedule 1 , lines 17-20.
Request No. 11: Please provide Stafrs total system and jurisdictional deferred
income tax calculations for federal, Idaho, Oregon, and other states. If available, please
provide a copy of all schedules or work papers supporting these calculations in Excel with
the formulas intact. If this data is contained in an exhibit or work papers, please specify
the location of such data by page and line.
Answer: See Staff electronic workpaper "Staff Analysis 2" worksheet "JSS-RevReq
page 1 , Columns F-AA. Additional information is found in Staff witness Holm s Exhibit 101
Schedule 1, lines 17-20 and Exhibit 106, Schedules 1-
Request No. 12: Please provide Stafrs total system and jurisdictional investment
tax credit calculations for federal, Idaho, Oregon, and other states. If available, please
provide a copy of all schedules or work papers supporting these calculations in Excel with
the formulas intact. If this data is contained in an exhibit or work papers, please specify
the location of such data by page and line.
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12, 2004
Answer: See Staff electronic workpaper "Staff Analysis 2" worksheet "JSS-RevReq
page 1 , Columns F-AA.
Request No. 13: Please provide Stafrs total system and jurisdictional interest
synchronization calculation. If available, please provide a copy of all schedules or work
papers supporting these calculations in Excel with the formulas intact. If this data is
contained in an exhibit or work papers, please specify the location of such data by page and
line.
Answer: See Staff electronic workpaper "Staff Analysis 2". The original template of this
workpaper was provided by Company witness Phil Obenchain. Staff updated the workpaper and
confirmed the formulas flowed through. The interest synchronization was done in a manner
identical to that used by Idaho Power.
Request No. 14: Referring to Mr. Holm s testimony, please explain how the
turnover figures for the State of Idaho he cites on page 15 were calculated. Please separate
by types of terminations (voluntary, involuntary, retirement, disability, and the like) and
identify the types of employees (full-time, part-time, seasonal) used to make the calculation
and provide copies of any documents Staff relied upon in computing the turn-over figures.
Answer: The entire study and supporting documentation can be downloaded at
http://www.dhr.state.id.us/compensation.htm. Staff did not perform these calculations or
analyses and relied on the Idaho State Department of Human Resources.
Request No. 15: Regarding the three salary surveys referred to by Mr. Holm on
page 15, line 12, please provide the documentation for the surveys, including the
methodology behind the survey data, the source of the data, the industries represented in
the data, companies participating, the size of companies represented in the data (by
measures such as revenue, total employees and the like), how the data was gathered and
analyzed, and the methods employed by the survey provider to ensure the data was valid
and reliable.
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12, 2004
Answer: The requested information for each survey is attached as Attachment No.1 to
this set of production responses. Staff did not perform the calculations and relied on these
reputable sources.
Request No. 16: On page 15 of his testimony, Mr. Holm testifies that Idaho Power
base salary and benefits are already generous when compared to local salaries and
wages." Please provide the data including employer, position title, position descriptor and
salary level for all positions that were compared to Idaho Power positions and salaries in
support of Mr. Holm s testimony.
Answer: The three surveys referred to in Mr. Holm s testimony reflect average salaries
rather than job specific salaries. Staff did not perform the calculations and relied on these
reputable sources to provide the data. See the data supplied in Attachment No.1 for additional
information.
Request No. 17: Please provide any salary information Staff reviewed or considered
that focused on electric utility data or compared salaries and benefits paid in the electric
utility industry.
Answer: In addition to the three surveys used in his testimony, Mr. Holm reviewed a
survey from the Department of Labor regarding benefits paid as a percentage of salary for
several groups of employees including utility company employees. The survey is attached as
Attachment 2.
He also conducted an informal, confidential average salary survey of large utilities
operating in Idaho and found that Idaho Power s average salary was up to 25% higher than the
other large utilities in Idaho. The utilities surveyed were:
Intermountain Gas
A vista Utilities
PacifiCorp, Inc.
United Water
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12, 2004
Request No. 18: Please provide the data and any analysis Staff used to support its
comparisons of benefits costs and allocation of these costs between employee and employer
in the Boise market referred to in Mr. Holm s testimony on p 16.
Answer: See Responses to Request Nos. 16 and 17.
Request No. 19: Please explain how Staff calculated the average salary for a full-
time worker in Boise referred to in Mr. Holm s testimony on page 17. In addition to the
calculation, please provide a list of the positions, salary levels, and types of companies and
industries included in the calculation and copies of any documents relied on in performing
the calculation.
Answer: The survey referred to in Mr. Holm s testimony reflects average salaries rather
than job specific salaries. Staff did not perform the calculations and relied on these reputable
sources to provide the data. See the data supplied in Attachment No.1 for additional
information.
Request No. 20: On page 17 of his testimony, Mr. Holm refers to the average
salaries for all U. S. workers. Please provide the specific survey sources and the
methodology Staff used to calculate the average salary for all U.S. workers. Please list the
job classifications that are included in this salary figure and what industries and employer
revenue amounts were considered for comparison purposes.
Answer: The survey referred to in Mr. Holm s testimony reflects average salaries rather
than job specific salaries. Staff did not perform the calculations and relied on these reputable
sources to provide the data. See the data supplied in Attachment No.1 for additional
information.
Request No. 21: On page 23 of his testimony, Mr. Holm describes the adjustments
Staff made to remove capitalized incentive compensation costs from rate base. Please
explain the methodology and provide the calculations used to make the adjustments of
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12, 2004
741 747 to rate base and $230,594 to annual depreciation expense relating to incentive
compensation.
Answer: Staff relied upon information provided by the Company. See Idaho Power
Company s Response to Staff Audit Request No. 75. The Company s response is found in
Attachment No.
Request No. 22: Please provide an itemized list of the charges that make up the
$352,544 amount Staff removed from the Company s legal expenses. (English testimony on
pages 30-31.) If this data is contained in an exhibit or work papers, please specify the
location of such data by page and line.
Answer: The detailed list was included in Idaho Power s response to Staff s Audit
Request No. 24. Staff believes the information contained in the response to Audit Request No.
24 may contain information that is confidential to Idaho Power and therefore will not provide
this information as an attachment. Also Refer to Staff s electronic workpaper "Staff Analysis 2"
worksheet "Data" line 531.
Request No. 23: Please provide a detailed list of all pension expense amounts
removed from the Company s filed Idaho jurisdictional income amount.
Answer: Please refer to Company witness Smith's Exhibit No. 19, page 4 of 6, line 2 and
line 5. Please also refer to Staffs electronic workpaper "Staff Analysis 2" worksheet "Data
line 537.
Request No. 24: On page 10 of his testimony, Mr. English testifies that Idaho
Power s revenue requirement under the Service Cost method will be greater than it would
be under the Net Periodic Pension Cost method. Please provide the computations,
assumptions, spread sheets, models or other documentation that support that conclusion.
If this data is contained in an exhibit or work papers, please specify the location of such
data by page and line.
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12, 2004
Answer: Please refer to Company witness Smith's workpaper No. 19 which indicates the
2003 Service Cost to be $10 173 344 and the Net Periodic Pension Cost to be $7 018 000.
Request No. 25: On page 11 of his testimony, Mr. English states that actuarial
assumptions rarely change barring some major event. Please provide any data, analysis or
other documentation that Staff believes supports that testimony. Please provide this data
for the past three years.
Answer: The statement was based on Mr. English's experience in the pension industry in
which he attended several actuarial conferences, read numerous journals and passed six different
pension administration and actuarial exams. Information regarding the choice of actuarial
assumptions and the problems that changes can cause on financial statements is readily available
on the internet. Recommended sites include the Society of Actuaries (www.soa.org), the
Authority of Council of the Canadian Institute of Actuaries (www.actuaries.ca), the American
Academy of Actuaries (www.actuary.org), the actuarial firm of Watson Wyatt
www.watsonwyatt.com), and the Pension Research Council
http://prc.wharton.upenn.edu/prc/prc.html). Internet searches will provide numerous articles
from various business organizations, weekly magazines and the Wall Street J oumal.
Request No. 26: On page 13 of his testimony, Mr. English refers to Exhibit No. 108
and the historical rates of return of Idaho Power s retirement plan over the last fifteen
years. Please describe how Staff selected a fifteen-year investment horizon for the return
analysis referred to in Mr. English's testimony.
Answer: When conducting the audit, Staff requested to review all actuarial reports since
the last rate case. Idaho Power Company provided Staff with reports for the years of 1994-2003.
The 1994 actuarial report included five years of historical returns. This information thus
provided Staffwith 15 years of investment returns. Staff believes that this information was more
than adequate to determine investment trends, performances and averages.
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12 2004
Request No. 27: On page 19 of his testimony, Mr. English states it is unlikely that
Idaho Power will contribute to its pension plan for several years. Please provide copies of
all analyses and documentation, including assumptions, spread sheets or models, used to
support Stafrs projection.
Answer: Refer to the actuarial reports provided as part ofIdaho Power Company
response to Staffs Audit Request Nos. 33 and 34. This information is too voluminous to provide
copies and may contain information that is confidential to Idaho Power. Please also refer to
Idaho Power Company s response to Staffs Audit Request No. 167 included as Attachment
No.
Request No. 28: On page 14 of his testimony, Mr. English addresses Stafrs
recommendation to reduce pension expense by $1,379,149. Please provide all
documentation, including spread sheets, assumptions or models, used to calculate the
$1,379,149 reduction of pension expense due to change in projected long-term rate of
return on assets.
Answer: Please see Exhibit No. 110 as filed in Staff witness English's direct testimony.
Request No. 29: Ms. Carlock testifies on page 11 that "Due to changes in the
markets and the dividend cut for IDACORP, I believe the projected price range of $25 to
$35 with a growth rate of 4% is the most representative." Please provide all of the analysis
and documentation relied upon by Ms. Carlock to support her projected stock price range
of $25 to $35. If this information is contained in an exhibit or work papers, please specify
the location of the data by page and line.
Answer: Ms. Carlock utilized The Value Line Investment Survey (January 2004) for
these numbers. Ms. Carlock obtained the information from a copyrighted CD but notes that
Company witness Avera cites the same reference and has access to this information.
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12, 2004
Request No. 30: In her testimony on pages 11 and 12, Ms. Carlock testifies in
support of her projected growth rate of 3% to 5%. She states "This expected growth rate
was derived from an analysis of various historical and projected growth indicators,
including growth in earnings per share, growth in cash dividends per share growth in book
value per share and the sustainable growth for Idaho Power and IDACORP." Please
provide all data, analyses and documentation relating to the various historical and
projected growth indicators, including growth in earnings per share growth in cash
dividends per share, growth in book value per share, and the sustainable growth for Idaho
Power and IDACORP Ms. Carlock used to support her growth rate conclusions in her
testimony. If this information is contained in an exhibit or work paper, please specify the
location of the information by page and line.
Answer: Ms. Carlock utilized The Value Line Investment Survey (January 2004) for
these numbers. Ms. Carlock obtained the information from a copyrighted CD but notes that
Company witness Avera cites the same reference and has access to this information.
Request No. 31: On page 14 of her testimony, Witness Carlock states that her
recommended 10% return on equity point estimate is based on a review ofthe market data
and comparables, average risk characteristics for Idaho Power and the updated capital
structure." Please provide all of the data, documentation, and source documents that Ms.
Carlock relies upon to support her 1 0% return on equity recommendation in this case. If
this information is contained in an exhibit or work papers, please specify the location of the
information by page and line.
Answer: Ms. Carlock utilized The Value Line Investment Survey (January 2004) for
these numbers. Ms. Carlock obtained the information from a copyrighted CD but notes that
Company witness Avera cites the same reference and has access to this information.
Request No. 32: Please provide a copy of the source documents for the 4.18%
dividend yield cited on page 11 of Ms. Carlock's testimony.
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12, 2004
Answer: Ms. Carlock utilized The Value Line Investment Survey (January 2004) for
these numbers. Ms. Carlock obtained the information from a copyrighted CD but notes that
Company witness Avera cites the same reference and has access to this information.
Request No. 33: Please provide a copy of the analysis of historical and projected
growth indicators, including all source documents referenced in Ms. Carlock's testimony
on pages 12 and 13.
Answer: Ms. Carlock utilized The Value Line Investment Survey (January 2004) for
these numbers. Ms. Carlock obtained the information from a copyrighted CD but notes that
Company witness Avera cites the same reference and has access to this information.
Request No. 34: Please clarify what is meant by "summer " as it relates to Stafrs
proposed rate design that would include a higher charge for kWh consumed above 800
kWh per month as detailed on page 18, lines 21 through 23 of the direct testimony of Mr.
Schunke. If "summer" is a period other than June 1 through August 31 , please provide the
rationale for the selected dates.
Answer: Summer, as it relates to the time when the Peak Period Rate would apply, is
June 1 through August 31.
Request No. 35: Please provide any and all data used to support the statement that
Much of the base load energy used for refrigeration, lighting, water heating and small
appliances occurs off-peak" as found on page 19, lines 12 through 14 of the direct
testimony of Staff witness Schunke.
Answer: Staff conducted no formal studies to support the general observation that energy
used for refrigeration, lighting, water heating and small appliances occurs throughout the year
and that energy use that occurs in the off-peak shoulder months is typically for these purposes. I
have characterized this as base load energy use and it is this energy usage that the
800kWh/month base amount of energy is tied to.
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12 2004
Request No. 36: Please provide the rationale used by Staff in proposing a summer
and non-summer demand charge for Schedule 9 Secondary service that is lower than the
corresponding demand charges for Schedule 9 Primary and Transmission service.
Answer: The cost of service study results, including the rate spread proposed by Staff
indicate that Schedule 9 Secondary Service revenues should be reduced by 0.13%, while the
Schedule 9 Primary and Transmission service revenues should be increased by 13.31 %. The
proposed base revenue from the demand charge for Schedule 9 Primary and Transmission
service was increased above current revenue by about 13.31 % overall, while the proposed base
revenue from the demand charge for Secondary service was reduced by just over 0.13% overall.
This resulted in the Secondary service having a lower demand charge than Primary and
Transmission service.
Request No. 37: Please clarify whether or not Staff supports mandatory time-of-use
rates for all Schedule 19 customers.
Answer: Yes, Staff supports mandatory time-of-use rates for all Schedule 19 customers.
Request No. 38: Please provide the rationale used by Staff in proposing an increase
in the Service Charge to $100 per month for Schedule 9 Primary and Transmission
customers while proposing the Service Charge remain at $85.71 per month for Schedule
Primary and Transmission customers.
Answer: The cost of service study results, including the rate spread proposed by Staff
indicate that Schedule 9 Primary and Transmission service revenues should be increased by
13.31 % while the Schedule 19 service revenues should be unchanged. The Service Charge for
Schedule 9 Primary and Transmission service was increased above current rates by 13 .31 %
($96.97) and rounded to $100, while the Schedule 19 Service Charge was left unchanged.
Request No. 39: On page 33 of his testimony, Mr. English describes an additional
adjustment of $29,418.50 decreasing the test year interest expense. Please provide a
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12 2004
description of how that amount was calculated and provide any analysis and
documentation which supports Mr. English's testimony on that point. If this data is
contained in an exhibit or work papers, please specify the location of such data by page and
line.
Answer: Please see table below:
2004 Forecasted Interest
Month Days Rate Principal
1 312.35%
2 292.35%
3 312.35%
30 2.35%
5 312.35%
30 2.35%
7 312.35%
8 312.35%
9 302.35%10 31 2.35%11 30 2.35%12 31 2.35%
Interest
885 000.00 40 239.
885 000.00 37 643.41
885 000.00 40 239.
885 000.00 38 941.46
885 000.00 40 239.
885 000.00 38 941.46
885 000.00 40 239.
885 000.00 40 239.
885 000.00 38 941.46
885 000.00 40 239.
885 000.00 38 941.46
885 000.00 40 239.
Tota12004 Forecasted Interest 475 085.
Total 2003 Interest 504 504.29
Adjustment to 2003 Interest (29 418.50)
Company Proposed Adj.297 436.22
Staff Adjustment to Interest 326 854.
Request No. 40: On page 35 of Mr. English's testimony, he identifies an adjustment
reducing long-term interest expense by $3,083,000. His testimony refers to Ms. Carlock'
testimony to discuss this adjustment. Please provide a work paper showing how this
interest rate adjustment was calculated and include any analysis and documentation that
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12, 2004
supports the calculation. If this data is contained in an exhibit or work papers, please
specify the location of such data by page and line.
Answer: Please refer to Company witness Gribble s Exhibit No. 14, page 1 of 6 as filed
in his direct testimony. Also refer to Staff witness Carlock's Exhibit No. 144, Schedule 3. The
amount in question is the difference in the Annual Interest Requirement columns between the
two exhibits.
Request No. 41: Please provide a detailed calculation of the depreciation
adjustment proposed by the Staff, Exhibit No. 102 and stipulated to in Case No.
IPC-03-13. Please show the calculation by FERC Account and the depreciation rate used
to derive Stafrs recommended result. If this data is contained in an exhibit or work
papers, please specify the location of such data by page and line.
Answer: Staff adopted Idaho Power Company s Response to Staff Audit Request No.
193. The Company s response is found in Attachment No.
Dated at Boise, Idaho, this /2:- day of March 2004.
~/ZLisa Nordstr III
Deputy Attorney General
Technical Staff:Terri Carlock
Alden Holm
Donn English
Joe Leckie
Dave Schunke
:umisc/prodreqlipceO3 l3ln prodreq response
STAFF'S RESPONSE TO
IDAHO POWER
MARCH 12, 2004
Attachment II /
tlfe-5
Data Collection Page 1 of 2
s. Department
of Labor
Bureau of Labor
Statistics
National Compensation Survey
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The National Compensation Survey (NCS) provides comprehensive measures of
occupational earnings, compensation cost trends (ECI , ECEC), benefit incidence, and
detailed benefit provisions (EBS). These statistics are available for select metropolitan and
non-metropolitan areas, regions, and the Nation.
BLS field economists visit establishments across the country and ask a series of questions.
For example:
. What is the primary business activity of the establishment?
. What types of occupations does the establishment employ?
How many people are in each occupation and what are they paid?
. What types of benefits do the employees receive?
How many hours do the employees work?
. What are the duties and responsibilities of the job?
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During this interview, the field economist is able to obtain wage data by occupation and
work level. Work levels are determined using a procedure known as "generic leveling." This
procedure incorporates 9 leveling factors (formerly 10) to determine the work level. The
factors are:
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Leveling information may be obtained either during the interview or from a formal job
description received from the respondent. The type of data outlined above allows NCS to
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NCS also collects data on benefit incidence (the percentage of workers with access to and
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participation in employer provided benefit plans) and detailed benefit provisions.
Availability, plan provision, and employee cost (i.e., required employee premiums for
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travel accident and long-term care insurance; supplemental unemployment, flexible
workplace, and fitness center benefits; and child care and commuting subsidies.
NCS tracks changes over time in compensation costs in the ECI as well as cost levels
information (in the form of dollars and cents cost and percent of total compensation) in the
ECEC for total compensation, wages and salaries, and benefits. (Wages and salaries plus
benefits make up total compensation). Data for wages and salaries include hourly straight-
time earnings before payroll deductions as well as production bonuses, incentive earnings
commission payments, and cost-of-living adjustments. There are 5 categories of benefits
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. Paid leave - vacations, holidays , personal, funeral, jury duty, military, family, and sick
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. Insurance - life, health , short-term disability, and long-term disability insurance
. Retirement - defined benefit (pensions) and defined contribution
. Legally required benefits - Social Security, federal unemployment insurance, state
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PriVi'1c::Y...Sec::u.ritY...St~.teme!'lt I .Li.nki.!'Ig...to...Qur..ite I Ac::.c::e~.~ibi itys. Bureau of Labor Statistics URL: htto://www.bls.gov/NCSOffice of Compensation and Working Conditions Phone: [phone]
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http://www.bls.gov/ncs/collection.htm 3/8/2004
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Importance of retirement benefits in compensation, MLR: The Editor s Desk
Accessibilitv Information
I'd ONTUL Y LABOR
REVIEW
'F(lte editor! s rJJesJ~
., M~nl.Jf~ctI.JIing
empJQymenlmQ$t
mevalent In Midwest
.,
Me~lp~cking
pl~nt$..b~Jretbe
highe$lI~teQf
repe~teg-tr~l.Jm~
disorders
., NQnf~t~ljnJYriesJQ
YJ~Yng.W:Qrker$
.,
Concentration of
bigh~tech
emplQyment
., Importance of
retirement benefits in
compensation
H~lp S~awch
Originally published August 2 1999
Importance of retirement benefits in
com pensation
In the construction industry, employees receive more of their
compensation in the form of retirement and savings benefits than in any
other industry.
Retirement and savings benerrts as a percent of total
compensation, full-time workers, March 1999
Retail trade 1.5
Serllices
'Wholesale tr ade 1iIt..I*;14L~~
Manufacturing
Transportation 0: utilities W&"
Construction
1.0
Percent
B.O
(Chart data- TXT
Retirement benefits represented 4.9 percent of the compensation per
hour of full-time employees in construction in March 1999. In
comparison , full-time private industry workers earned 3.2 percent of
their compensation in retirement benefits on average.
Workers in transportation and public utilities had the second highest
percentage of compensation received as retirement benefits-4.
percent. In the four other industries shown in the chart, the proportion
was about the same as or below the average for all industries.
These data are a product of the BLS EmploymentCQ.$tIre.nds
program, Additional information is available from Employer Costs for
Qlo\fee Compensation March 1999," news release USDL 99-173,
The Bureau of Labor Statistics is an agency within the U.S. Department
of Labor.
Other Publications:
M1R.911line. I 'iew~Be.Ie..~~e.$ Il$$ue$LabQ istics ICWC.line
Handbook of Methods
http://www.bls.gov/opub/ted/1999/aug/wkl/artOl.htm
Page 1 of 2
3/8/2004
Attachment
(.
/Japes')
193. Please provide the following items for the capitalized incentive pay booked and projected to
be booked through 2003:
a. The total amount booked since the inception of the incentive payments through 2003
b. The annual amortization/depreciation expense for the capitalized amounts for each year
since the inception ofthe incentive payments through 2003
c. The remaining capitalized incentive payments at the end of 2003 , including the amount
booked for 2003
d. The account numbers used to book items #a and #b
e. The amount in each account number at the end of 2003
Please see attached capitalized incentive pay booked and projected.
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167. Please provide the amount of cash contributions the company expects to
contribute to the pension plan for 2003 and 2004.
The Company expects that no cash contributions to the pension plan will be required in
2003 and 2004.
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Attachment
.Jj jJ(Lges')
75.Please provide the correct depreciation and amortization
adjustment based on the Stipulation approved in Order No.
29363. Provide all supporting documentation.
See attached information in the same format as Smith Exhibit 19, page 6 of 6
and the supporting documents.
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
MC 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 $
NC 1 08
(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 ~on 12/31/03
Account Rate 12/31/03 Balance
302 14,796,
303 961 838,
330 099,454,
Total
Intangible 076 089.
310 27%275,202.459.
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%130,858.320,426.
316 31% 492 193,380 565.42
317 050 508.
Total Steam
Production 780 113,707.22,320 970.
330 916,287,
331 370'128,129 317,036 664,
332 94% 243 395 236.721 867.
333 83%183 257 692.353 615.
334 85%807,297.077 507.
335 1.84%234 265,261 910.49
336 1.95%933,691,135,206.
Total Hydro
Production 627,673,788.586,773.
340 224 8€1.
341 88%239 227.689,
342 83%719,619.48,665.
343 88%786,163.641.
344 84%074 492.251 715.
345 2~79%281 953.766.
346 88%558 257.677.
Total Other
Production 884,576,468 156.41
Total
Production 1,459,672 072.36,375,900,
352 29%30,163,626.389,110.
353 12%211 073,669.474 761.
Total
Transmission
Stations 241 237 295,863,872.
350 1.54%19,919 671.306,762,
354 2.45%68,066,467.667 628.46
355 94%77,181 192.269,127.
356 96%110,098 316.157 927,
359 07%317;803.400.49
Total
Transmission
Lines 275,583,451.52 404 845.
Total
Transmission 516,820,747.48 268,718.
Idaho Power Company
Depreciation Expense
At Stipulated Rates
Annual
Depreciation
FERC Depreciation Plant Balance €1)on 12/31/03
Account Rate 12/31/03 Balance
302 796.
360 710 026.
361 05%15,866,767.325 268,
362 1.64%129,196,886.118,828.
Total
Distribution
Stations 148 773,680.2,444 097.
364 67%182 362,949.692,720.
365 .3.25%279 699.47 064 090.
366 04%251 864.719 138,
367 73%134 581 493.674 074.
368 1.73%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% 58,061 352.386 076.
391 25.82% 161 365.759,064.
392 07% 42,952 258.748 156.
393 89%996 548.43 627.
394 31%640 950.302 563.
395 53%259 673.604 656.
396 99%429 348.43 449 411.46
397 10.79% 229 184.614 102.
398 50%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
CERTIFICATE OF SERVICE
HEREBY CERTIFY THAT I HAVE THIS 12TH DAY OF MARCH 2004
SERVED THE FOREGOING COMMISSION STAFF'S RESPONSE TO IDAHO
POWER COMPANY'S FIRST INTERROGATORIES AND PRODUCTION
REQUEST IN CASE NO. IPC-03-, BY MAILING A COpy THEREOF
POSTAGE PREP AID, TO THE FOLLOWING:
BARTON L KLINE
MONICA MOEN
IDAHO POWER COMPANY
PO BOX 70
BOISE, ID 83707-0070
JOHN R GALE
VICE PRESIDENT - REG AFFAIRS
IDAHO POWER COMPANY
PO BOX 70
BOISE, ID 83707-0070
PETER J RICHARDSON ESQ
RICHARDSON & O'LEARY
PO BOX 1849
EAGLE ID 83616
DON READING
BEN JOHNSON ASSOCIATES
6070 HILL ROAD
BOISE ID 83703
RANDALL C BUDGE
RACINE OLSON NYE BUDGE BAILEY
CHARTERED
PO BOX 1391
POCATELLO ID 83204-1391
ANTHONY Y ANKEL
29814 LAKE ROAD
BAY VILLAGE OH 44140
LAWRENCE A GOLLOMP
ASSIST ANT GENERAL COUNSEL
US. DEPARTMENT OF ENERGY
1000 INDEPENDENCE AVE SW
WASHINGTON DC 20585
DENNIS GOINS
POTOMAC MANAGEMENT GROUP
5801 WESTCHESTER ST
ALEXANDRIA VA 22310-1149
DEAN J MILLER
McDEVITT & MILLER LLP
PO BOX 2564
BOISE ID 83701
JEREMIAH J HEALY
UNITED WATER IDAHO INC
PO BOX 190420
BOISE ID 83719-0420
WILLIAM M EDDIE
ADVOCATES OF THE WEST
PO BOX 1612
BOISE ID 83701
NANCY HIRSH
NW ENERGY COALITION
219 FIRST AVE SOUTH SUITE 100
SEATTLE WA 98104
CONLEY E WARD
GIVENS PURSLEY LLP
PO BOX 2720
BOISE ID 83701-2720
DENNIS E PESEAU PH.
UTILITY RESOURCES INC.
SUITE 250
1500 LIBERTY STREET SE
SALEM OR 97302
CERTIFICATE OF SERVICE
BRAD M PURDY
ATTORNEY AT LAW
2019 N 17TH STREET
BOISE ID 83702
MICHAEL KARP
147 APPALOOSA LANE
BELLINGHAM W A 98229
MICHAEL L KURTZ, ESQ
KURT J BOEHM ESQ
BOEHM KURTZ & LOWRY
36 E. SEVENTH ST SUITE 2110
CINCINNATIOH 45202
THOMAS M POWER
ECONOMICS DEPARTMENT
LIBERAL ARTS BLDG. 407
UNIVERSITY OF MONT ANA
32 CAMPUS DR
MISSOULA MT 59812
--b~SECRET Y
CERTIFICATE OF SERVICE