20070816IPC to IIPA 1-14, 16-18.pdf

IDAHO~POWER~
An IDACORP Company
RECEIVED
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BARTON L. KLINE
Attorney (;O1~)
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August 16 , 2007
Jean D. Jewell , Secretary
Idaho Public Utilities Commission
472 West Washington Street
P. O. Box 83720
Boise, Idaho 83720-0074
Re:Case No. IPC-07-
General Rate Case Filing
Dear Ms. Jewell:
Please find enclosed an original and two (2) copies of the Response of Idaho Power
to the First Production Request of the Idaho Irrigation Pumpers Association , Inc. in the
above-referenced matter.
I would appreciate it if you would return a stamped copy of this transmittal letter in
the enclosed self-addressed , stamped envelope.
Barton L. Kline
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Enclosures
O. Box 70 (83707)
1221 W. Idaho St.
Boise, 1083702
BARTON L. KLINE ISB #1526
LISA D. NORDSTROM ISB #5733
Idaho Power Company
O. Box 70
Boise, Idaho 83707
Telephone: [phone]
FAX Telephone: [phone]
RECEIVED
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UTiLITiES ION
Attorney for Idaho Power Company
Street Address for Express Mail:
1221 West Idaho Street
Boise, Idaho 83702
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF IDAHO POWER COMPANY FOR
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR ELECTRIC
SERVICE TO ELECTRIC CUSTOMERS
IN THE STATE OF IDAHO
) CASE NO. IPC-07-
RESPONSE OF IDAHO POWER TO
THE FIRST PRODUCTION REQUEST
OF THE IDAHO IRRIGATION
PUMPERS ASSOCIATION , INC.
COMES NOW, Idaho Power Company ("Idaho Power" or "the Company ) and , in
response to Idaho Irrigation Pumpers Association , Inc.'s First Set of Discovery Requests to
Idaho Power Company dated July 19 , 2007 , herewith submits the following information:
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page
REQUEST FOR PRODUCTION NO.: Please provide a copy of the Company
Chart of Accounts.
RESPONSE TO REQUEST FOR PRODUCTION NO.
The requested information is enclosed.
The response to this request was prepared by Lori Smith, Vice President and
Chief Risk Officer, Finance , Idaho Power Company, in consultation with Barton L. Kline
Senior Attorney and/or Lisa D. Nordstrom , Attorney II , Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION , INC., Page 2
REQUEST FOR PRODUCTION NO.: For all FERC Expense Accounts listed
in Exhibit 25 , please provide by subaccount, by month , the actual expenses that were
incurred from July 2003 through the most recent month available. Please provide this
information in both hard copy as well as an electronic version.
RESPONSE TO REQUEST FOR PRODUCTION NO.
The requested information is on the enclsoed CD for the months July, 2003
through June, 2007.
The response to this request was prepared by Lori Smith , Vice President and
Chief Risk Officer, Finance , Idaho Power Company, in consultation with Barton L. Kline
Senior Attorney and/or Lisa D. Nordstrom, Attorney II, Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION , INC., Page 3
REQUEST FOR PRODUCTION NO.: Please supply in electronic format for
each month since January 2004 the billing month usage of Schedule 24 and 25
customers in the Idaho jurisdiction.
RESPONSE TO REQUEST FOR PRODUCTION NO.
The requested information is on the enclosed CD.Historical normalized
megawatt-hour sales are provided for all years with the exception of 2007, which
includes only test year data. Billing month data is included on Table I for each of the
requested years.
The response to this request was prepared by Timothy Tatum, Senior Pricing
Analyst, Idaho Power Company, in consultation with Barton L. Kline, Senior Attorney
and/or Lisa D. Nordstrom , Attorney II , Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 4
REQUEST FOR PRODUCTION NO.Please supply in electronic format for
each month since January 2004 the calendar month usage of Schedule 24 and 25
customers in the Idaho Jurisdiction.
RESPONSE TO REQUEST FOR PRODUCTION NO.
The requested information is provided on the enclosed CD. Historical normalized
megawatt-hour sales are provided for all years with the exception of 2007, which
includes only test year data. Calendar month data is included on Table II for each of the
requested years.
The response to this request was prepared by Timothy Tatum, Senior Pricing
Analyst, Idaho Power Company, in consultation with Barton L. Kline , Senior Attorney
and/or Lisa D. Nordstrom , Attorney Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 5
REQUEST FOR PRODUCTION NO.: Please supply in electronic format for
each month since January 1994 the billing month usage of each of the rate categories
listed in Exhibit 43 (except Schedule 24 and 25) in the Idaho jurisdiction.
RESPONSE TO REQUEST FOR PRODUCTION NO.
Under the assumption that the request is for data from January 2004 forward , the
requested information is provided on the enclosed CD. Historical normalized megawatt-
hour sales are provided for all years with the exception of 2007, which includes only test
year data. Billing month data is included on Table I for each of the requested years.
The response to this request was prepared by Timothy Tatum, Senior Pricing
Analyst, Idaho Power Company, in consultation with Barton L. Kline , Senior Attorney
and/or Lisa D. Nordstrom, Attorney II, Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 6
REQUEST FOR PRODUCTION NO.Please supply in electronic format for
each month since January 1994 the calendar month usage of each of the rate
categories listed in Exhibit 43 (except Schedule 24 and 25) in the Idaho jurisdiction.
RESPONSE TO REQUEST FOR PRODUCTION NO.
Under the assumption that the request is for data from January 2004 forward, the
requested information is provided on the enclsoed CD. Historical normalized megawatt-
hour sales are provided for all years with the exception of 2007, which includes only test
year data. Calendar month data is included on Table II for each of the requested years.
The response to this request was prepared by Timothy Tatum, Senior Pricing
Analyst, Idaho Power Company, in consultation with Barton L. Kline, Senior Attorney
and/or Lisa D. Nordstrom , Attorney II , Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION , INC., Page 7
REQUEST FOR PRODUCTION NO.with respect to the Company s Load
Research data, please provide in Excel or Access format, for each sample customer
with valid data that was sampled between January 2003 and the most recent month
available the following:
Customer identification number;
Customer rate schedule;
Strata to which it belongs;
Raw hourly usage data;
raw hourly usage data modified to reflect losses;
On an hourly basis, any additional calibrations that are applied to the Load
Research data before it is applied to develop the allocation factors used in
the Company s cost of service study in this case;
Please provide copies of the formulas (and data) used to expand the Load
Research data (strata weighting factors etc.) up to the population as a
whole as used in the class cost of service study in this case.
RESPONSE TO REQUEST FOR PRODUCTION NO.
In response to items 7., 7., 7., and 7., the customer identification numbers
rate schedule, stratum , and hourly usage data are included on the enclosed CD in the
Excel workbooks with "hourly" in the file name.Note that the hours on these
spreadsheets are labeled with hour starting, not ending, times.
Raw hourly usage data modified to reflect losses (7.e) does not exist.
However, the hourly usage data coincident with the system peaks or the group peaks
may be adjusted to reflect losses using the system loss coefficients contained in the
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION , INC., Page 8
RefTables spreadsheet of the workbook Demands07RCMedianFactors.xls provided in
response to Micron s Request No. 18.
In response to item 7., no additional calibrations were applied to the hourly Load
Research data. The only Load Research data applied to develop the allocation factors
used in the Company s cost of service study in this case are the sample mean hourly
usage at the hour of the month system peak (system-coincident demand per customer),
the sample mean hourly usage at the hour of the monthly group peak (group-coincident
demand per customer, which may be non-coincident with the system peak), and the
sample mean average demand (monthly energy per customer divided by hours in the
month).
The Company s allocation factors do not rely on the assumption that these
sample means (system-coincident, group-coincident, and average demand) represent
the population means , but only on the assumption that the ratios of the sample means
represent the ratios of the population means. Five years of demand ratios are contained
in MedianDemandFactors20022006.xls provide in response to Micron s Request No.
18. The median ratios were applied to the average demands obtained from the
normalized 2007 energy forecast.
In response to item 7.
g,
the stratum weights are provided in the
StratumWeights.xls workbook on the enclosed CD. The formulas (and data) used to
expand the Load Research data up to the population as a whole as used in the class
cost of service study in this case are contained in the Company s response to Micron
Request No. 18.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 9
The response to this request was prepared by Paul Werner, Load
Research Team Leader, Idaho Power Company, in consultation with Barton L. Kline
Senior Attorney and/or Lisa Nordstrom , Attorney Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION , INC., Page 10
REQUEST FOR PRODUCTION NO.Please provide for each month from
January 2003 to the most recent month available a copy of the monthly checks that the
Company makes regarding how well the Load Research sample data reflects the actual
population usage. Also supply for one month and one rate schedule an explanation of
how the numerical data in these reports is used to reflect accuracy of sample.
RESPONSE TO REQUEST FOR PRODUCTION NO.
The relative precision of the ratio estimates is contained in the monthly Load
Research summary reports provided on the enclosed CD. The relative precisions for
the maximum coincident demands of Rate 1 in January 2003 can be found on page 7 of
Rate01 Summary2003-01.doc. For the group coincident demand, the relative precision
at the 90% confidence level was +/- 7.639%. For the coincident demand at the supplied
hour of the monthly system peak, the margin of error was +/- 7.795%.
For convenience , all of the relative precision values are tabulated in the
RelativePrecision.xls file on the CD.
The response to this request was prepared by Paul Werner , Load Research
Team Leader, Idaho Power Company, in consultation with Barton L. Kline , Senior
Attorney and/or Lisa Nordstrom, Attorney II , Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 11
REQUEST FOR PRODUCTION NO.Please provide a copy of the bill
frequency distribution for each month from January 204 through December 2006 for
Schedules 1 25.
RESPONSE TO REQUEST FOR PRODUCTION NO.
The Company does not routinely prepare bill frequency reports. Therefore , the
requested reports are not available. However, in Case No. IPC-05-28 Idaho Power
prepared bill frequency reports for the year 2005 in response to the Idaho Public Utilities
Commission Staff's Fifth Request for Production. In its request, the Commission Staff
detailed the specific usage blocks to be provided for each rate schedule.
On the enclosed CD are the bill frequency reports provided to the Commission
Staff in Case No. IPC-05-28.
The response to this request was prepared by Timothy Tatum , Senior Pricing
Analyst, Idaho Power Company, in consultation with Barton L. Kline , Senior Attorney
and/or Lisa D. Nordstrom, Attorney II , Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 12
REQUEST FOR PRODUCTION NO.1 0:Please provide a copy of the bill
frequency distribution for each month of the test year for Schedules 1 9, 14 25.
RESPONSE TO REQUEST FOR PRODUCTION NO.1 0:
As stated in Response to Request for Production No.9, the Company does not
routinely prepare bill frequency reports. However, the reports must be based upon
historical billing data. Since the Company has used a forecast test year in the current
rate case proceeding, bill frequency reports are not available for the test year.
The response to this request was prepared by Timothy Tatum , Senior Pricing
Analyst, Idaho Power Company, in consultation with Barton L. Kline , Senior Attorney
and/or Lisa D. Nordstrom , Attorney II, Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 13
REQUEST FOR PRODUCTION NO. Please provide in electronic format, on
an hourly basis, for the period January 1 , 2004 through the most recent month available
the following data:
Total system input;
System input from Company owned generation (stating hydro , coal and
other generation separately;
System input from firm purchases, stating each purchase separated
source and type of purchase (FL, IF, SF, etc.
the cost of each firm purchased listed in "" above;
System input from non-firm and/or economy purchases, stating each
purchase separately;
the cost of each non-firm and/or economy purchase listed in "" above;
System input from exchanges into the system, stating each exchange
separately;
System input from Unit purchases;
Other system inputs, stating for each "other" input the type and the source
of the input;
System losses;
Requirements Wholesale sale (RQ);
Long-term firm Wholesale sales (LF), stating each one separately;
Intermediate-term firm Wholesale sales (IF), stating each one separately;
Short-term Wholesale sale (SF), stating each one separately;
Unit sales, Wholesale (LU) or otherwise , stated separately;
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION , INC., Page 14
Non-firm and/or economy Wholesale sales (OC), stated separately;
The revenue collected each hour from each non-firm and/or economy
purchase listed in "" above;
Exchanges out of the system, stating each exchange separately;
Other system outputs, stating for each "other" output the type and
recipient of the output;
Inadvertent power flows into or out of the system;
the power available (at input level) to supply retail load once Wholesale
Exchange , Wheeling and Inadvertent has been subtracted;
Losses assigned to each retail jurisdiction;
Losses assigned to Wholesale sales;
Total retail load by jurisdiction.
RESPONSE TO REQUEST FOR PRODUCTION NO. 11 a throuQh 11 i and 111
throuQh 11
The requested data is included on the enclosed CD.
To use these files, utilize the drop-down menus found on line 6. For instance
clicking on the arrow on line 6 of column A will show the drop-down menu for system
load data. To view the system load data, select "system load" from the menu. This
selection will bring up the system load data starting in column Z.The specific
responses are identified by the column headings on line 5.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 15
The response to this request was prepared by David Bean , Controller, Power
Supply, Idaho Power Company, in consultation with Barton L. Kline, Senior Attorney
and/or Lisa D. Nordstrom , Attorney II , Idaho Power Company.
RESPONSE TO REQUEST FOR PRODUCTION NO. 11 k:
The requested data for Requirements Wholesale sales (RQ) is included on the
enclosed CD.
The response to this request was prepared by Paul Werner, Load Research
Team Leader, Idaho Power Company, in consultation with Barton L. Kline , Senior
Attorney and/or Lisa Nordstrom, Attorney II , Idaho Power Company.
RESPONSE TO REQUEST FOR PRODUCTION NO. 11 v:
Hourly losses assigned to each retail jurisdiction are not available. Loss factors
for peak demand and energy by voltage for each jurisdiction including FERC wholesale
customers are contained in the RefTables spreadsheet of the workbook
DemandsO7RCMedianFactors.xls provided in response to Micron s Request No. 18..
These are system loss factors by voltage level and are not calculated on an hourly
basis.
Additional related information is provided in the response to Request No. 11 x.
The response to this request was prepared by Paul Werner, Load Research
Team Leader, Idaho Power Company, in consultation with Barton L. Kline , Senior
Attorney and/or Lisa Nordstrom, Attorney II , Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION , INC., Page 16
RESPONSE TO REQUEST FOR PRODUCTION NO. 11 w:
Please refer to the response to Request No. 11 v. The Weiser contract has
ended and Weiser is no longer included in the reference tables. Prior to the end of the
Weiser contract, the Distribution Stations loss factors that are applied to Raft River were
also applied to Weiser. Additional related information is provided in the response to
Request No. 11 x.
The response to this request was prepared by Paul Werner, Load Research
Team Leader, Idaho Power Company, in consultation with Barton L. Kline, Senior
Attorney and/or Lisa Nordstrom , Attorney II , Idaho Power Company.
RESPONSE TO REQUEST FOR PRODUCTION NO. 11 x:
Hourly retail load by jurisdiction is not available. The spreadsheets labeled
Demand&Energy" on the enclosed CD contain the monthly energy and coincident
demand information for 2004-2006 with and without losses. The monthly energy and
coincident demand information for the test year has been provided in response to
Micron s Request No. 18.
The response to this request was prepared by Paul Werner, Load Research
Team Leader, Idaho Power Company, in consultation with Barton L. Kline , Senior
Attorney and/or Lisa Nordstrom , Attorney II , Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 17
REQUEST FOR PRODUCTION NO. 12 Please provide a copy of any marginal
cost analysis that the Company has performed since 2003.
RESPONSE TO REQUEST FOR PRODUCTION NO. 12:
The 2007 marginal cost analysis can be found in Mr. Tatum s workpapers , pages
48-55. Copies of the 2003 and 2005 analyses are enclosed with this response.
The response to this request was prepared by Timothy Tatum , Senior Pricing
Analyst, Idaho Power Company, in consultation with Barton L. Kline , Senior Attorney
and/or Lisa D. Nordstrom , Attorney II , Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 18
REQUEST FOR PRODUCTION NO. 13 From January 2004 through the most
recent month available, what was the date and time of the monthly system peak?
RESPONSE TO REQUEST FOR PRODUCTION NO. 13:
The requested monthly system peak information for January 2004 through
December 2006 was provided with the Company s Response to Request No. 24 of
Micron s First Request for Production. The date and time of the monthly system peak
for January 2007 through July 2007 is enclosed with this response.
The response to this request was prepared by Timothy Tatum , Senior Pricing
Analyst, Idaho Power Company, in consultation with Barton L. Kline, Senior Attorney
and/or Lisa D. Nordstrom , Attorney Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION , INC., Page 19
REQUEST FOR PRODUCTION NO. 14 During the hour of the monthly peak
from January 2004 through the most recent month available , please provide the
following:
How many megawatts of generation were out of service for planned
maintenance?
How much electricity was generated from Company owned hydro?
How much electricity was purchased form Company owned thermal
power?
How much electricity was purchased from QF suppliers?
How much electricity was brought in or sent out through exchanges? How
much (non-QF) electricity was purchased and at what price? Please list
each transaction separately, stating name of seller MWH purchased
purchase price and type of purchase (LF, RQ, SF , OS , etc.
How much electricity was sold off-system and at what price? Please list
each transaction separately, stating name of seller, MWh sold , sale price
and type of sale (LF , RQ, SF, OS, etc.
How much load was interrupted via the Irrigation Load Management
program or other similar programs?Please specify each program
separately.
RESPONSE TO REQUEST FOR PRODUCTION NO. 148 through 141
The requested data is included on the enclosed CD.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 20
The response to this request was prepared by David Bean, Controller, Power
Supply, Idaho Power Company, in consultation with Barton L. Kline, Senior Attorney
and/or Lisa D. Nordstrom , Attorney II , Idaho Power Company.
RESPONSE TO REQUEST FOR PRODUCTION NO. 14g
The requested information detailing the load reduction associated with the
Irrigation Peak Rewards program and the A/C Cool Credit program during the hour of
the monthly peak from January 2004 through July 2007 is enclosed.
The response to this request was prepared by Peter P. Pengilly, Customer
Research and Analysis Leader, Idaho Power Company, in consultation with Barton L.
Kline, Senior Attorney and/or Lisa D. Nordstrom, Attorney II , Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION , INC., Page 21
REQUEST FOR PRODUCTION NO. 15 For each of the next three years , what
are the date of scheduled maintenance, name of the units being maintained and the
megawatts being taken out of service.
RESPONSE TO REQUEST FOR PRODUCTION NO. 15:
In October of each year Power Production employees meet to plan , discuss , and
schedule the next year s maintenance based on projected snow pack and water
conditions. Power Production meets again in April , in the year of maintenance , to make
adjustments after actual snow pack and water conditions are known. Power Production
also leaves room for adjustments for manpower and material acquisition adjustments
through out the year. Power Production traditionally does not project maintenance
beyond our scheduling meetings (although major unit maintenance is always a topic of
discussion). The attached schedule is typical for scheduled maintenance during a low
water year and would be somewhat different for a high water year. Annual routine unit
inspections are typically two weeks for units in the Hells Canyon Complex and one
week for the upper Snake reach units. Units that require additional maintenance will
extend beyond the routine schedule, for example Lower Salmon #4 below.
Specific Dates:Idaho Power considers the specific dates for scheduled
outages for its generating units to be valuable competitive information. As a result, the
enclosed information on specific scheduled outages is only being supplied to those
members of the Staff and intervenors that have executed the Protective Agreement.
Enclosed is the 2007 maintenance schedule for hydro and thermal generation units.
Also enclosed is the 2008 and 2009 schedule for coal-fired units. Non-coal-fired unit
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 22
maintenance is not scheduled beyond one year due to the wide variability of water
conditions, unit operating hours , and crew availability.
The response to this request was prepared by David Bean , Controller, Power
Supply, Idaho Power Company, in consultation with Barton L. Kline, Senior Attorney
and/or Lisa D. Nordstrom , Attorney Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 23
REQUEST FOR PRODUCTION NO. 16 With respect to the system, as well as
class , demands and energies listed on Exhibit 40, if the values listed are not actual (or
directly derived from load research data for the exact hour), please provide a description
as well as data used to derive the values listed in Exhibit 47.
RESPONSE TO REQUEST FOR PRODUCTION NO. 16:
The demand values listed on Exhibit 47 are the "normalized" coincident peak
demands determined through the surrogate demand normalization methodology agreed
to by the parties as part of the cost-of-service workshop process. Under this process
five-year median demand ratios were derived based upon the Company s load research
samples from 2002 through 2006. The median demand ratios were then applied to the
test year normalized monthly energy values for each customer class to determine their
respective coincident peak demands. The median demand ratios did not all occur in the
same year. The year, day, and hour of the monthly system coincident demands used to
compute the median demand ratios varied from class to class and from month to month.
Consequently, each set of monthly "normalized" coincident peak demands in Exhibit 47
was not based on or associated with any specific date and time. Further detail on the
method and data used to derive the demands is included with the Company s Response
to Request for Production No. 18 of Micron s First Production Request.
The response to this request was prepared by Timothy Tatum, Senior Pricing
Analyst, Idaho Power Company, in consultation with Barton L. Kline , Senior Attorney
and/or Lisa D. Nordstrom, Attorney II , Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION , INC., Page 24
REQUEST FOR PRODUCTION NO. 17 : On page 8 of Tatum s workpapers
there are various values listed under the column entitled "DA364". Please answer the
following:
What is the source of the figure under "Ratio Computation" for Primary of
168 550,439?
Please describe the methodology of dividing Acct. 364 into its primary
component (168 550,439). Please give examples.
If a pole or tower carried both primary and secondary lines, what portion of
the pole would be assigned to the primary component (168 550,439
If a line transformer were on a pole or a tower such that the primary line
ends at this particular pole and the secondary line starts at this pole , what
portion of the pole would be assigned to the primary component
(168 550,439)?
If a pole or tower were used as part of a service Drop, would it be
assigned to Account 364 or Account 369?
Please provide a copy of the study that developed the System Customer
Component of 36.22% and the System Demand Component of 63.78%
RESPONSE TO REQUEST FOR PRODUCTION NO. 17:
a. The source of the figure $168 550,439 under Ratio Computation is the
Company s accounting records as of December, 2006. The figure represents
the 13-month average plant investment in primary service facilities booked to
account 364.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 25
b. Property units in distribution accounts (including account 364) are designated
as primary or secondary based on the purpose for which they are used.
Distribution equipment located between substations and the transformers that
ultimately serve customers is considered primary. Distribution equipment
used to directly provide service to customers is considered secondary. The
identification occurs at the time of installation and is based on the information
included on the actual work orders prepared as part of the Company
facilities installation process.
c. If a pole carried both primary and secondary lines, it would be assigned to the
primary component. In this situation, the pole or tower would need to be
constructed to the standards necessary to support primary lines. As a result, it
would be classified as primary.
d. In the specific situation described, the pole or tower would be assigned to the
primary component since the pole would need to be constructed to the
standards necessary to support primary lines.
e. The investment in all poles and towers which support distribution conductors
and service wires , regardless of whether or not they are the last pole or tower
prior to the service drop, are booked to FERC Account 364.
f. The requested information is on the enclosed CD.
The response to this request was prepared by Timothy Tatum , Senior Pricing
Analyst, Idaho Power Company, in consultation with Barton L. Kline, Senior Attorney
and/or Lisa D. Nordstrom, Attorney II , Idaho Power Company.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION , INC., Page 26
REQUEST FOR PRODUCTION NO. 18:How many miles of primary and
secondary conductor are found in the Idaho Jurisdiction? Please describe how these
figures are derived.
RESPONSE TO REQUEST FOR PRODUCTION NO. 18:
The facility records are maintained in a Geographic Information System (GIS)
database. The data structure within the GIS and the calculations used to determine the
line mileage for reporting was changed after 2002. The underground poly-phase
secondary wires were previously reported counting each of the multi-phases as a
separate wire. The current practice is to count each section of underground secondary
line as a single asset or wire , because the property unit is issued in linear feet for the
pre-assembled secondary material in the work orders. Thus the underground secondary
wire miles will be almost a factor of three lower than values reported using the
information and methodology for 2002 and earlier.
The GIS system maintains a length value derived from the shape of the line.
Line Lengths were then multiplied by the following factors based on the number of
wires:
Single Phase OH Primary Lines w/Neutral wire x 2.
Two Phase OH Primary Lines w/Neutral wire x 3.
Three Phase OH Primary Lines w/Neutral wire x 4.
Single Phase OH Primary Lines wo/Neutral wire x 1.
Two Phase OH Primary Lines wo/Neutral wire x 2.
Three Phase OH Primary Lines wo/Neutral wire x 3.
Single Phase UG Primary Lines w/Concentric Neutral wire x 1.
Two Phase UG Primary Lines w/Concentric Neutral wire x 2.
Three Phase UG Primary Lines w/Concentric Neutral wire x 3.
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION , INC., Page 27
As of August 2007 , the primary conductor wire miles total 55 596 and the secondary
conductor wire miles total 3,776.
The response to this request was prepared by Timothy Tatum , Senior Pricing
Analyst, Idaho Power Company, in consultation with Barton L. Kline , Senior Attorney
and/or Lisa D. Nordstrom , Attorney II , Idaho Power Company.
DATED at Boise, Idaho, this
j)\) ~
day of August , 2007.
GJj/~BARTOf'\J L. KLINE
Attorney for Idaho Power Company
LISA D. NORDSTROM
Attorney for Idaho Power Company
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 28
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that on this day of August, 2007, I served a true and
correct copy of the within and foregoing document upon the following named parties by
the method indicated below, and addressed to the following:
Commission Staff
Weldon Stutzman
Deputy Attorney General
Idaho Public Utilities Commission
472 W. Washington (83702)
O. Box 83720
Boise, Idaho 83720-0074
Donovan Walker
Deputy Attorney General
Idaho Public Utilities Commission
472 W. Washington (83702)
O. Box 83720
Boise, Idaho 83720-0074
Industrial Customers of Idaho Power
Peter J. Richardson , Esq.
Richardson & 0' Leary
515 N. 2ih Street
O. Box 7218
Boise, Idaho 83702
Don Reading
Ben Johnson Associates
6070 Hill Road
Boise, Idaho 83702
Idaho Irrigation Pumpers
Association , Inc.
Eric L. Olsen
Racine , Olson, Nye, Budge & Bailey
O. Box 1391
201 E. Center
Pocatello , Idaho 83204
----LHand Delivered
- U.S. Mail
Overnight Mail
FAX-X Email Weldon. stutzman (g) puc.idaho.qov
----LHand Delivered
- U.S. Mail
Overnight Mail
FAX-X Email Donovan.walker(g)puc.idaho.qov
Hand Delivered
---2L U.S. Mail
Overnight Mail
FAX-X Email peter(g)richardsonandolearv.com
Hand Delivered
---2LU.S. Mail
Overnight Mail
FAX
-X Email dreadinq (g) mindsprinq.com
Hand Delivered
---2L U.S. Mail
Overnight Mail
FAX-X Email elo(g) racinelaw.net
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 29
Anthony Yankel
29814 Lake Road
Bay Village , OH 444140
Kroger Co.! Fred Meyer and Smiths
Michael L. Kurtz
Kurt J. Boehm
Boehm, Kurtz & Lowry
36 East Seventh Street, Suite 1510
Cincinnati , Ohio 45202
The Kroger Co.
Attn: Corporate Energy Manager (G09)
1014 Vine Street
Cincinnati, Ohio 45202
Micron Technology
Conley Ward
Michael C. Creamer
Givens Pursley
601 W. Bannock Street
O. Box 2720
Boise , Idaho 83701
Dennis E. Peseau, Ph.
Utility Resources, Inc.
1500 Liberty Street SE, Suite 250
Salem , OR 97302
Department of Energy
Lot Cooke
Arthur Perry Bruder
Office of the Attorney General
United States Department of Energy
1000 Independence Ave., SW
Washington , DC 20585
Routing Symbol GC- 76
Hand Delivered
--LU.S. Mail
Overnight Mail
FAX
Email tonycg)yankel.net
Hand Delivered
--L U.S. Mail
Overnight Mail
FAX
Email mkurtzcg)bkllawfirm.com
kboehm cg) bkllawfirm.com
Hand Delivered
--LU.S. Mail
Overnight Mail
FAX
Email
Hand Delivered
--LU.S. Mail
Overnight Mail
FAX
Email cewcg)qivenspursleY.com
mcc cg) qivenspu rsley .com
Hand Delivered
--LU.S. Mail
Overnight Mail
FAX
Email dpeseau cg) excite.com
Hand Delivered
- U.S. Mail
--.2L Overnight Mail
FAX
-----X Email lotcookecg) hq.doe.qov
arthu r.brudercg) hq.doe.qov
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION , INC., Page 30
Dennis Goins
Potomac Management Group
5801 Westchester Street
O. Box 30225
Alexandria , VA 22310-8225
Hand Delivered~U.S. Mail
Overnight Mail
FAX
---.X Email DGoinsPMG (g)cox.net
Dale Swan
Ammar Ansari
Exeter Associates
5565 Sterrett Place, Suite 310
Columbia, MD 20904
Hand Delivered
~ U.S. Mail
Overnight Mail
FAX
Email dswan(g)exeterassociates.com
aansari (g) exeterassociates.com
~/~
Barton L. Kline
RESPONSE OF IDAHO POWER TO THE FIRST PRODUCTION REQUEST OF THE IDAHO
IRRIGATION PUMPERS ASSOCIATION, INC., Page 31
BEFORE THE
IDAHO PUBLIC UTiliTIES COMMISSION
CASE NO. IPC-O7-
IDAHO POWER COMPANY
lIP A Request No.
Idaho Power Company
Chart of Accounts
101000
101200
105000
105200
107000
107999
108000
108100
108300
108400
111000
114001
115001
121000
121200
123015
123016
123017
123018
123101
123102
123103
123104
123106
123115
124202
124209
128350
128850
131000
131011
131015
131201
131210
131211
131212
131215
131216
131220
131223
131224
131225
131226
131227
131228
131229
131231
131232
131233
131235
131236
131237
131999
134106
134115
ELECTRIC PLANT IN SERVICE
ELECTRIC PLANT IN SERVICE-
ELEC PLANT HELD FOR FUTURE USE
ELEC PLANT HELD FOR FUTURE
CONSTRUCTION WORK IN PROGRESS
CONSTRUCTION WIP-CIAC CONTRA
ACCUM PROV FI DEPR-EPIS
ACCUM PROV FI DEPR-ARO ASSETS
ACCUM PROV FI DEPR-REM COSTS
ACCUM PROV FI DEPR DISALLOW CO
ACCUM PROV FOR AMRT-EL PLANT
ELEC PLANT ACQUISITION ADJ
ACCUM PROV FOR AMORT-EP AQ AD
NONUTILITY PROPERTY
NONUTILITY PROPERTY-PRECLOSE
INV IN ASSOC COMP-WORKING CAPI
INV IN ASSOC COMP-SHARED MINE
INV IN ASSOC COMP-EQTY JNT VNT
INV IN ASSOC COMP-DSTRBTN OF E
INVST IN SUB-BUILDINGS
INVST IN SUB-SHRD COAL MINE
INVST IN SUB-NONSHRD COAL MINE
INVST IN SUB-OPERATION EXP
INVST IN SUB-COMMON STOCK
INVST IN SUB-EQTY/EARN-IERCO
OTHR INVST-5% INT WTHRZTN
OTHR INVST-POWER QUAL FIN-
EXECUTIVE DEFERRED COMP ASSET
INVESTMENT-SECURITY PLAN
CASH-IPCO-SYSTEM USE ONLY
CASH-O/S CHECKS
CASH-IERCO
CASH-I PC GENERAL FUND
CASH-IPC ACH SETTLEMENT
CASH-IPC PAYSTATION
CASH-I PC EDI GUST PAYMENTS
CASH-I PC IDAHO POWER SOLUTIONS
CASH-IPC LOCKBOX DEPOSITS
CASH-I PC CASH REMITTANCE-WELLS
CASH-I PC INVESTMENT SWEEP
CASH-IPC FORT HALL RGHT OF WAY
CASH-IPC WORKERS COMP ADMIN
CASH-I PC CONCENTRATION-WELLS
CASH-I PC CP SETTLEMENT-WELLS
CASH-IPC AlP-WELLS
CASH-IPC PAYROLL-WELLS
CASH-I PC EMPLOYEE LOANS-WELLS
CASH-I PC WHOLESALE ENGRY-WELLS
CASH-IPC MISC DEPOSITORY-WELLS
CASH-IPC AP ACH PYMNTS-WELLS
CASH-IPC FLEX SPENDING ACCT
CASH-I PC CASH DEPOSIT B OF A
CASH-CIS+ OUT OF BALANCE
OTHR SPC DP-PWR TRADE MARGIN
OTHR SPC DPTRAN DPST-PWR SPL Y
Idaho Power Company
Chart of Accounts
135112
135149
135514
135516
135517
135518
135519
135520
135521
135522
135523
135524
136000
136001
136002
136003
136004
136005
136006
136007
141001
141003
141004
141006
141007
141401
141907
141910
141915
141950
142000
142060
142065
142070
142075
142210
142800
142801
142810
142956
143001
143004
143007
143014
143089
143230
143250
143261
143306
143479
143575
143577
143700
143767
143801
WRKNG FNDS-DIV OXBOW SHOP
WRKNG FNDS-WATT A CAFE PETTY
WRKNG FNDS-CDWLL FGLlE TYLOR
WRKNG FNDS-HILLMAN
WRKNG FNDS-BARRIEIGREEN
WRKNG FNDS-M CHURELLA
WRKNG FNDS-K PARDUE AGENT
WRKNG FNDS-M BARRIE AGENT
WRKNG FNDS-E VANDERPOOL AGNT
WRKNG FNDS-S JOHNSON AGNT
WRKNG FNDS -DL HOGG AGENT
WRKNG FNDS-DAVE ASTLEY AGENT
TEMPORARY CASH INV
TEMP CASH INV-FED POF 10
TEMP CASH INVEST- FED PVOF 853
TEMP CASH INVEST- FED TFOF 15
TEMP CASH INVEST-WELLS FARGO
TEMP CASH INVEST-RESERVE-ICI
TEMP CASH INV-RESERVE-PF8
TEMP CASH INV-RESERVE-IC8
N/R-EMPLOYEE STOCK LOANS
N/R-EMPLOYEE EDUCATE AID LOAN
N/R-EMPLOYEE P.C. PURCHASES
N/R-BOGUS BASIN
N/R-CSFP LOANS-ST PORTION
N/R-401 K LOANS
N/R-EMPLOYEE EDUCATE AI D -L T
N/R-EMPLOYEE STOCK LOANS-L T
N/R-EMPLOYEE P.C. PURCHASES-L T
N/R-BOGUS BASIN-L T
GUST NR-ELECTRIC
GUST NR-DELIVERY BUS UNIT
GUST NR-PACIFICORP AMPS
GUST NR-INTERCONNECTION
GUST NR-CIACS
GUST NR-BPA-
GUST NR-ELEC-CITY OF WEISER
GUST NR-CSPP 0 & M
GUST NR-RAFT RIVER CO-
GUST NR-ELECTRIC RESALE
OTHRNR-CORPORATE HDQ. COFFEE
OTHR NR-PROJECT SHARE
OTHR NR-COFFEEROOM CRDT CARD
OTHR NR-AM FALLS RSRVR DIST 0
OTHR NR-ENGINEERING FEES
OTHRNR-SIERRA PAC N VALMY PW
OTHR NR-POWER SUPPLY
OTHR NR-MDI-LiCENSE CMPLIANCE
OTHR NR-ST OF IDAHO HIGHWAYS
OTHR NR-CSPP - PIGEON COVE
OTHR NR-MISC NR CLEARING
OTHR NR-JOINT USE POLE BILLS
OTHR NR-ALL DAMAGE CLAIMS
OTHR NR-CSPP - MALAD RIVER
OTHR NR-HYDRO SERVICES
Idaho Power Company
Chart of Accounts
143816
143900
143902
143903
143904
143906
14390B
144000
144100
145015
146020
146145
151110
151311
151312
151411
151412
151511
151512
151600
152311
152312
152512
154201
154215
154220
154222
154301
154401
154501
154807
163500
163600
163700
163701
163800
163801
163803
163805
163807
163815
163816
163817
163900
165100
165122
165123
165124
165126
165127
165142
165153
165154
165158
165160
OTHR AIR-POWER SOLUTIONS
OTHR AlR-ACCTS RECEIVABLE MISC
OTHRAIR-EMP CASH ADV-PAYROLL
OTHR AlR-EMP REIMB PERSNAL EXP
OTHR AlR- EMP ONE CRD EMP CHK
OTHRAIR-MISC HR INSUR BILLING
OTHR AIR - LAND MANAGEMENT
ACCUM PROV-UNCOLLCT ACCTS
ACCUM PROV-UNCOLLCT DMG CLM
NOTE INT REC FM ASSOC CO-IERCO
AIR FROM ASSOC CO-IDACORP
AIR from assoc. co.IFS
FUEL STK-DIESEL
FUEL STK-STM PLNT-BRIDGER-COAL
FUEL STK-STM PLNT-BRIDGER-OIL
FUEL STK-STM PLNT-BOARDMA-COAL
FUEL STK-STM PLNT-BOARDMA-OIL
FUEL STK-STM PLNT-VALMY-COAL
FUEL STK-STM PLNT-VALMY-OIL
FUEL ST~NATURAL GAS
FUEL STOCK EXPNS UNDIST-BRIDGE
FUEL STOCK EXPNS UNDIST-BOARDM
FUEL STOCK EXPNS UNDIST-VALMY
MAT & SPPL Y-STEAM PLANT-BRIDGE
MAT & SPPLY-DIRECT MATERIAL
MAT & SPPLY-INVENTORY
MAT & SPPLY-MAT IN TRANSIT FOB
MAT & SPPLY-STEAM PLANT-BOARDM
MAT & SPPL Y-TRANS-REBUIL T
MAT & SPPL Y-STEAM PLANT-VALMY
MAT & SPPLY-PV EQUIPMENT
STRS EXP UNDST-SALES TAX EXPEN
STRS EXP UNDST-UNLOADING EXPEN
STRS EXP UNDST-PURCHASE EXPENS
STRS EXP UNDST-CONTRACT EXP
STRS EXP UNDST-ACCOUNTING & RE
STRS EXP UNDST-SALVAGE EXPENSE
STRS EXP UNDST-SALVAGE MATERIA
STRS EXP UNDST-POWER PLANT
STRS EXP UNDST-BIN STOCK
STRS EXP UNDST-ACCNTIDEL
STRS EXP UNDST-ACTNG-GENERTN
STRS EXP UNDST-ACCTNG ADMIN
STRS EXP UNDST-TRANSFERRED CRE
PPD TAX-ID HIST TWIN FALLS BID
PPD TAX-OR OPER CO. PROPERTY
PPD TAX-OR OPER PROP-BOARDMAN
PPD TAX-OR NONOPER PROPERTY
PPD TAX-OR REGULATORY COM FEES
PPD TAX-OR HYDRO FEES
PPD TAX-WY CORPORATION LICENSE
PPD TAX-NV OPERATING PROPERTY
PPD TAX-NV OPER PROPERTY-VALMY
PPD TAX-NV BUSINESS
PPD TAX-ID DOWNTOWN BOISE ASSO
Idaho Power Company
Chart of Accounts
165163
165164
165201
165211
165212
165213
165216
165217
165218
165219
165220
165222
165230
165235
165236
165240
165250
165255
165323
165328
165401
165720
165901
171100
171105
173100
173105
173200
175001
175101
181116
181131
181132
181133
181134
181135
181140
181312
181313
181315
181370
181380
181390
181420
181430
181440
182302
182303
182304
182306
182307
182308
182309
182319
182320
PPD TAX-ID OP PROPERTY-SHOBAN
PPD TAX-ID SHOBAN BUS LICENSE
PPD INS-BLANKET FIDELITY
PPD INS-KIDNAP & RANSOM
PPD INS-EXCESS PL & PD
PPD INS-EXCESS LlABILITY-WIES
PPD INS-AIRPLANE
PPD INS-EXCESS WORK CaMP
PPD INS-FIDUCIARY LIABILITY
PPD INS-PROFESSIONAL LIABILITY
PPD INS-INTERNATIONAL LlABILIT
PPD INS-DIR & OFFICER LlAB
PPD INS-STM PL GNR-BRIDGER
PPD INS-STM PL GNR-BOARDMAN
PPD INS-STM PL GNR-VALMY
PPD INS-ALL RISK
PPD EXP-CONTRACT LT.SHT TERM
PPD EXP-DELIVERY BUSINESS UNIT
PPD EXP-FERC LAND RENTALS
PPD EXP-PWR SUPPLY-SHORT TERM
PPD INT-COMMERCIAL PAPER
PPD EXP-SEC PLAN LIFE INS
PPD INT-CREDIT FACILITY-L T
INT&DIV REC-TEMP CASH INVST
INT&DIV REC-PWR TRAD MARG INT
ACCRD UT RV-UNBILLED REVENUES
ACCRD UNBILLED REV CIAC-DBU
ACCRD RV-UNBILLED REVENUES
DDRVTV INST ASSET-MTM ST ASSET
DDRVTV INST ASSET-LONG TERM
UNAMRT DBT EXP-875% DUE 2034
UNAMRT DBT EXP-60% DUE 2011
UNAMRT DBT EXP-75% DUE 2012
UNAMRT DBT EXP-00% DUE 2032
UNAMRT DBT EXP-30% DUE 2035
UNAMRT EXP-5% DUE 2033
UNAMRT DBT EXP-4.25% DUE 2013
UNAMRT DBT EXP-VAR-HMBL-DUE 14
UNAMRT DBT EXP- SWEETWTR 2026
UNAMRT DBT EXP-50% DUE 2034
UNAMRT DBT EXP-05% DUE 2026
UNAMRT DBT EXP-VAR DUE 2026
UNAMRT DBT EXP-VAR DUE 2026
UNAMRT DBT EXP-20% DUE 2009
UNAMRT DBT EXP-PC VAR DUE 2027
UNAMRT DBT EXP-38% DUE 2007
OTHR RA-FCA ORDER 30267
OTHR RA-IPUC GRID WEST LOANS
OTR R A-FERC GRID WEST EXP
OTHR RA-UNFD SFAS106 LlA 30256
OTHR RA-INTER FND LGA 30215
OTHR RA-FCA INT FND ORD 30267
OTHR RA-PRIOR YEAR FCA
OTHR RA-SFAS109 UNFD-CUR
OTHR RA-UNFD PENS LlAB 30256
Idaho Power Company
Chart of Accounts
182322
182323
182324
182330
182333
182341
182360
182363
182364
182365
182368
182369
182370
182382
182383
183001
183002
183003
183005
184500
184600
184700
184800
184850
186025
186052
186100
186127
186623
186626
186709
186720
186721
186722
186726
186727
186734
186755
186765
186767
186770
186784
186788
186793
186811
186812
186825
186946
186999
188003
189010
189040
189060
189070
189080
OTHR RA FAS109 UNFD -NCUR
OTHR RA-PCA DFERRAL-IDAHO
OTHR RA-PRIOR YR PCA-IDA
OTHR RA-ST SFAS 133 MK TO MKT
OTHR RA-LT FAS133 MRKTO MKT
OTHR RA-ARO ASSET
OTHR RA-ID 93-7 DSM ORDR27660
OTHR RA-2001-02 SECURITY COST
OTHR RA-2003 INCRMNTL SEC COST
OTHR RA-ORD 29505 PROF FEES
OTHR RA-INTER FUND ORDER 30035
OTHR RA-OPUC GRID WEST LOANS
OTHR RA-PWR SUPL Y PS&I AMORT
OTHR RA-EXCSS PWR DEFR-
OTHR RA-EXCESS PWR AMORT-
PS&I-SHOSHONE FALLS EXPANSION
PS&I-IRP COAL PLANT (2011)
PS&I-IRP-CHP-COMBINED HEAT PWR
PS&I-TRANS FACILITY AGMT
CLR AC-FLEET-DELIVERY
CLR AC-FLEET-GENERATION
CLR AC-FLEET-ADMINISTRATION
CLRAC-TRANSTEST OVERHEAD
CLR AC-MANUFACTURING GROUNDS
MSC DF DR-PREPAID CREDIT FAC
MSC DF DR-PREPAID-PS/PP L T
MSC DF DR-CIS PLUS ADJUSTMENTS
MSC DF DR-2004 SHELF REGIS FEE
MSC DF DR-TRAN-GEN STUDIES
MSC DF DR-ALLW BAD DEBT PQ FIN
MSC DF DR-ADVAN PPD COAL RYL TS
MSC DF DR-SEC PLAN LIFE INSUR
MSC DF DR-SHELF REGIS FEES
MSC DF DR-AM FALLS REFIN-NEW
MSC DF DR-RETIREE MEDICAL-COLI
MSC DF DR-AMER FLS WATER RGHTS
MSC DF DR-MILNER BOND GUARANTE
MSC DF DR-SWIP RIGHT OF WAY
MSC DF DR-CSPP -PIGEON COVE
MSC DF DR-CSPP -MALAD RIVER
MSC DF DR-AM FALLS REFIN-OLD
MSC DF DR-TRAN DPST-PWR SPL Y B
MSC DF DR- 06 SWTWTR REFI CSTS
MSC DF DR-POWER PLANT-VALMY J.
MSC DF DR-CUST SVC FINANCE PRG
MSC DF DR-ALLW BAD DEBT GUST S
MSC DF DR-POWER QUALITY
MSC DF DR-AM FALLS WTR QL TY
TVOFFSET SUSPENSE ACCT
R&D-TRANSFERS
UNAMRT LSS RCQRD DBT-12.25%
UNAMRT LSS RCQRD DBT-30 YR REP
UNAMRT LSS RCQRD DBT-05%
UNAMRT LSS RCQRD DBT-1996B
UNAMRT LSS RCQRD DBT-1996C
Idaho Power Company
Chart of Accounts
189100
189101
189102
189103
189140
189312
190101
190102
190201
190202
190221
190222
190307
190308
190320
190321
190811
190812
201000
201015
207200
211115
211215
211315
214200
215100
216000
216001
216004
216005
216015
216115
216116
219000
219001
219002
221116
221129
221130
221131
221132
221133
221134
221135
221140
221145
221311
221312
221316
221500
221501
224200
224201
226115
226116
UNAMRT LSS RCQRD DBT-50%
UNAMRT LSS RCQRD DBT-52%
UNAMRT LSS RCQRD DBT-75%
UNAMRT LSS RCQRD DBT-05%
UNAMRT LSS RCQRD DBT-
UNAMRT LSS RCQRD DBT-
ADIT-UOI-FED
ADIT-UOI-STATE
ADIT-OI&D-FED
ADIT-OI&D-STATE
ADIT-SMSP
ADIT-MIN PENSION LlAB ADJ-
ADIT-POSTRETIREMENT PLAN
ADIT-POSTRETIREMENT PLAN-STATE
ADIT-PENSION
ADIT-PENSION-STATE
ADIT -F AS 1 09-U NFND-NCUR-FED
ADIT-FAS109 UNFND-NCUR-
COMMON STOCK ISSUED-$2.50 PAR
COMMON STOCK-IERCO
PREM ON CPTL STK-COMMON
PAID-IN CAPITAL - SHARED MINE
PAID-IN CAP-NONSHD CO MNE CST-
PAID-IN CAPITAL - OPERATION EX
CPTL STK EXP-COMMON
APPROPRIATED RETAINED EARNINGS
UNAPPROP RETAINED EARNINGS
UNAPPROP RE -DIVIDENDS
UNAPPROP RE-TRANSFER FROM SUB
ADJ TO RE-PREFERRED STOCK
UNAPPROP RETAINED ERNGS-IERCO
UNAPPROP SUB EARN-IERCO
UNAPPROP SUB EARN-IERCO DIVDND
AOCI-UNFUNDED SMSP
OCI-RABBI TRUST
OCI-RABBI TRUST-RECLASS ADJ
BONDS-875% SERIES DUE 2034
BONDS-20% SERIES DUE 2009
BONDS-38% SERIES DUE 2007
BONDS-60% SERIES DUE 2011
BONDS-75% SERIES DUE 2012
BONDS-00% SERIES DUE 2032
BONDS-30% SERIES DUE 2035
BONDS-50% SERIES DUE 2033
BONDS-25%SERIES DUE 2013
BONDS-50% SERIES DUE 2034
BONDS-PC RVVARIABLEDUE 27
BONDS-PC RV-HUMBOL T-DUE 24
BONDS-PC RV-SWEETWTR -DUE 2026
BONDS-SHORT TERM MATURITY
BONDS-REVERSAL TO SHORT TERM
OTHR L TO-AM FALLS BOND OBLIG
OTHR L TO-MILNER NOTE GUARAN
UNAM DSC L T DBT-50% DUE 2034
UNAM DSC L T DBT-875 DUE 2034
Idaho Power Company
Chart of Accounts
226125
226132
226133
226134
226135
226140
228200
228202
228203
228206
228301
228302
228303
228304
228305
228306
228307
228318
228319
228350
229500
230001
230002
230003
230004
231000
231002
232000
232002
232003
232006
232013
232014
232015
232016
232017
232019
232024
232025
232026
232030
232035
232042
232050
232052
232054
232055
232060
232070
232072
232077
232084
232090
232092
232093
UNAM DSC L T DBT-05% DUE 2026
UNAM DSC L T DBT-75% DUE 2012
UNAM DSC L T DBT-00% DUE 2032
UNAM DSC L T DBT-30 DUE 2035
UNAM DSC L T DBT-5% DUE 2033
UNAM DSC L T -25% DUE 2013
ACC PROV INJ & DAM - WRK CaMP
ACC PROV INJ & DAM -HARTRUFT
ACC PROV INJ & DAM -VIESTRA
ACC PROV INJ & DAM-PINKSTON
ACCUM PROV P&B - RETIREE LIFE
ACCUM PROV P&B - RETIREE MED
ACCUM PROV P&B - RETIREE DENT
ACCUM PROV-P&B-POSTRETIRE CONT
ACCUM PROV-P&B-RET VEBA MED
ACCUM PROV-P&B-RET VEBA DENTL
ACCUM PROV-P&B-UNFND FAS 106
ACCUM PROV-P&B-UNFND LlAB SMSP
ACCUM PROV-P&B-CURRENT SMSP
EXEC DEFERRED CaMP LIABILITY
ACCUM PROV FOR RATE REFUNDS
ASSET RETIRE OBLIG-BRIDGER
ASSET RETIRE OBLIG-BOARDMAN
ASSET RETIRE OBLlG-VALMY
ASSET RETIRE OBLIG-IPC
NOTES PAYABLE-COMMERCIAL PAPER
NOTES PAYABLE-BANK LOANS
AlP-CIS+ REFUND CHECKS ADJ'
AlP-GARNISHMENTS
AlP-CIS+ GUST CREDIT AR BAL
AlP-AM FALLS RES DIST FALLING
AlP-VOUCHERS PAYABLE UNDISTRIB
AlP-PENDING PMTS-POWER SUPPLY
AlP-PAYROLL PAYABLE
AlP-PAYROLL LOADING ALLOC
AlP-RETENTION BONUS-DELIVERY
AlP-NON-CASH P/R TRANSACTION
AP - EMPLOYEE PAYMENTS
AlP-UNVCHERED LlAB - CONTRACTS
AlP-BRIDGER COAL CO
AlP-LOAN PAYMENTS FROM PAYROLL
AlP-CHECKS ISSUED AND OUTSTAND
AlP-COMMUNITY SERVICE FUND
AlP -DELIVERY SEPERATION AGREE
AlP-WESTERN ELECT COORD COUNC
AlP-ED EO CLUB-POCATELLO
AlP-PDEO CLUB-PAYETTE
AlP-WILLIAMS PIPELINE-DANSKIN
AlP-TREE TRIMMING
AlP-PACIFICORP AMPS
AlP-IDA PAC POLITICAL ACTION C
AlP-REVISED EMPLOYEE SAVINGS P
AlP-UNUM-AD&D
AlP-MATERIAL IN TRANSIT (FOB)
AlP-UNVOUCHERED LIABILITY
Idaho Power Company
Chart of Accounts
232100
232105
232109
232121
232124
232127
232135
232139
232150
232151
232155
232157
232160
232166
232167
232191
232248
232256
232312
232800
232801
232900
232902
?32911
232914
232925
232945
232946
233015
234020
234030
235049
235200
236015
236101
236103
236111
236201
236202
236203
236205
236206
236207
236208
236209
236214
236301
236302
236303
236304
236305
236306
236307
236308
236309
AlP-BLACK BUTTE COAL CO PRSPCT
AlP-EMPLOYEE FLEX SPENDING
AlP-STOCK OPTIONS
AlP-SIERRA PACIFIC NORTH VALMY
AlP-PORTLAN D/BOARD MAN
AlP-PACIFIC P&L-BRIDGER O&M
AlP-CIS+ LOANS-PYMT TO VENDORS
AlP-GREEN POWER PURCHASE PRGRM
AlP-SALVATION ARMY PROJECT SHA
AlP-SALVATION ARMY/CMFRT CAFE
AlP-SDEO CLUB-TWIN FALLS
AlP-SIERRA PAC PWR-VALMY MDPT
AlP-BLM RENTS/ROW
AlP-METRO LIFE-DEPENDENT TERM
AlP-LONG TERM CARE
AlP-PACIFIC P&L-INEL
AlP-SDEO CLUB-HAILEY
AlP-MILNER DAM INC FALLING WAT
AlP-UNION PACIFIC RAILROAD
AlP-PURCHASED POWER
AlP-PURCHASED POWER CSPP
AlP-ACCTS PAYABLE MISC TEMP
AlP-INCENTIVE PAY PAYABLE
AlP-TAX (FICA) ON INCENTIVE
AlP-SEPARATION AGREEMENTS
AlP-IGI- MTN HOME & GARNET
AlP -IBNR-MEDICAL(ACCTG ENTRY)
AlP -IBNR-DENTAL (ACCT ENTRY)
NIP INT- ASSOC CO-IERCO
AlP TO ASSOC CO-IDACORP
AlP TO ASSOC CO-I DWST TO IDA
CUSTOMER DEPOSITS-ELEC
GUST DEP-OPERATION/PLANNING
TAXES ACCRUED - FEDERAL
TX ACD-INCOME-
TX ACD-UNEMPLOYMENT-
TX ACD-FICA-EMPLOYER PORTION
TX ACD-INCOME-
TXACD-AD VALOREM, OP PROP-
TX ACD-AD VALOREM , OP PROP(PIC
TXACD-ADVALOREM, NON-OP-
TX ACD-UNEMPLOYMENT-
TX ACD-KWH OUTPUT
TXACD-PYB TO IRRGTN GUST (PIC
TX ACD-REGULA TORY COMMISSION
TX ACD-IRRIGATION ASSESSMNT-
TX ACD-INCOME-
TXACD-AD VALOREM, OP PROP-
TX ACD-AD VALOREM, BRDMN STM
TX ACD-AD VALOREM, NON-OP-
TX ACD-UNEMPLOYMENT-
TXACD-FRANCHISE TAX, HALFWAY
TXACD-FRANCH TAX, HUNTINGTON
TX ACD-FRANCH TAX, JORDAN VLL Y
TXACD-FRANCHISE TAX, NYSSA
Idaho Power Gompany
Ghart of Accounts
236310
236311
236314
236315
236316
236317
236324
236401
236402
236520
236602
236603
236803
237115
237116
237129
237130
237131
237132
237133
237134
237135
237140
237159
237160
237201
237203
237204
237312
241105
241108
241110
241114
241116
241201
241210
241211
241212
241213
241214
241216
241301
241302
241410
241500
241501
241502
241503
241504
241505
241507
241508
241509
241510
241511
TX AGO-FRANGHISE TAX, ONTARIO
TX AGD-FRANGHISE TAX, VALE
TX AGO-FRANGHISE TAX, ADRIAN
TXAGO-FRANGHISE TAX, UNITY
TX AGO-FRANGHISE TAX, RIGHLANO
TX AGO-IRRIGATION ASSESSMNT-
TX AGO-OREGON DOE ASSESSMNT
TX AGO-INGOME-All OTHER STATES
TXAGD-AD VALOREM, OP PROP-
TX AGO-UNEMPLOYMENT -
TXAGD-ADVAlOREM, OP PROP-
TX AGD-AD VALOREM, BRIDGER OP
TX AGO-SHO BAN POSSESSORY TAX
INT AGD l T 5.5% DUE 2034
INT AGD l T 5.875% DUE 2034
INT AGD-l T-7.20% DUE 2009
INT AGD-l T-38% DUE 2007
INT AGO-lT-60% DUE 2011
INT AGD l T-75% DUE 2012
INT AGD l T-00% DUE 2032
INT AGD,l T-30% DUE 2035
INT AGD l T-5% DUE 2033
INT AGO,l T-25% DUE 2013
INT AGD, PG-PRT OF MORR-VAR-
INT AGD, PG-SWEETWTR VAR 2026
INT AGD, GOMMITMENT FEES
INT AGD, BANK lOANS
INT AGD, PWR TRADE MARGIN INT
INT AGD, PG-VAR-HUMBOl T-DUE 14
TX GOl PYBl W/H-W2-FEO
TX GOl PYBl-W/H-INT ON DEPOSIT
TX GOl PYBl-W/H-SERVIGES
TX GOl PYBl-W/H-SMSP/SERP 1099
TX GOl PYBl-FIGA-EMPlOYEE PART
TX GOl PYBl W/H W2-
TX GOl PYBl-IDAHO SlS-AGGRUAl
TX GOl PYBl-IDAHO SlS-PAYMENT
TX GOl PYBl-IOAHO SlS-AOJUST.
TX GOL PYBl-TRAVEl & GON (GMPG
TX GOl PBl-WH-SMSP/SERP-IO1099
TX GOl PYBl-OR TRANSIENT lODGE
TX GOl PYBl W/H W2 OR
TX GOl PYBl-W/H PYRl-SMSP1099
TX GOl PYBl-WYOMING SALES TAX
TX GOl PYBl-ONTARIO FRANGH FEE
TX GOl PYBl-BOISE FRANGH FEE
TX GOl PYBl-POGATEllO FRANGH
TX GOl PYBl-GASGAOE FRANGH FEE
TX GOl PYBl-RIGHFIElO FRANGH
TX GOl PYBl-GARDEN GITY FRANGH
TX GOl PYBl-EMMETT FRANGH FEE
TX GOl PYBl-GAlOWEll FRANGH
TX GOl PYBl-INKOM FRANGH.FEE
TX GOl PYBl-IO GITY FRAN FEE
TX GOl PYBl-MTN HOME FRAN FEE
Idaho Power Company
Chart of Accounts
241512
241513
241514
241517
241518
241519
241520
241521
241522
241523
241524
241525
241526
241527
241528
241529
241530
241531
241532
241533
241534
241535
241536
241537
241538
241539
241540
241541
241542
241800
241902
241903
241904
242010
242020
242030
242032
242040
242050
242060
242070
242080
242089
242090
242103
242235
242275
242301
242303
242306
242308
242311
242312
242480
242500
TX COl PYBl-CAREY FRANCH FEE
TX COl PYBl-MCCAll FRANCHISE F
TX COl PYBl-BUHl FRANCHISE FEE
TX COl PYBl-MERIDIAN FRAN FEE
TX COl PYBl-CHUBBOCK FRAN FEE
TX COl PYBl-GlENN'S FERRY FRAN
TX COl PYBl-STAR FRANCH FEE
TX COl PYBl-TWIN FAllS FRANCH
TX COl PYBl-GREENlEAF FANCHISE
TX COl PYBl-MIDDlETON FRANCHIS
TX COl PYBl-EAGLE FRANCHISE
TX COl PYBl-GRANDVIEW FRANCHI
TX COl PYBl-lEADORE FRANC FEES
TX COl PYBl-HAllEY FRANCHISE F
TX COl PYBl-COUNCll FRANCHISE
TX COl PYBl-FRUITLAND FRANCSE
TX COl PYBl-KETCHUM FRANCHISE
TX COl PYBl-FAIRFIElD FRANCHIS
TX COl PYBl-HUNTINGTON FRANCH
TX COl PYBl-BLISS FRANCHISE F
TX COl PYBl-WllDER FRANCH FEE
TX COl PYBl-GOODING FRANCH FEE
TX COl PYBl-JEROME FRANCH FEE
TX COl PYBl-KIMBERlY FRAN FEE
TX COl PYBl-ABERDEEN FRAN FEE
TX COl PYBl-WENDEll FRAN FEE
TX COl PYBl-BlACKFOOT FRAN FEE
TX COl PYBl-NAMPA FRAN FEE
TX COl PYBl-MElBA FRAN FEE
TX COl PYBl-NEVADA SALES TAX
TX COl PYBl-UTAH STATE TX COMM
TX COl PYBl-W/H PAYROll-UTAH
TX COl PYBl-BAKER CNTY TRANSNT
MSC C&A LlAB-OTJ INJURY
MSC C&A LlAB-JURY DUTY
MSC C&A LlAB-HOLIDAYS
MSC C&A LlAB-FlOATING HOLIDAYS
MSC C&A LlAB-STD
MSC C&A LlAB-FTO
MSC C&A LlAB-MILITARY
MSC C&A LlAB-STD-BANK
MSC C&A LlAB-FTO REIMBURSMNT
MSC C&A LlAB-CMP ABSNC-MISC.
MSC C&A LlAB-CMP ABSNC-EQULZ
MSC C&A LlAB-UNClMD ITEMS-OTH
MSC C&A LlAB-P/R ACCRUAL
MSC C&A LlAB-PWR TRADE MARGIN
MSC C&A LlAB-FERC PTS 2&3-SlS
MSC C&A LlAB-FERC HP & MWH REN
MSC C&A LlAB-FERC lND RNT
MSC C&A LlAB-FERC-HDWATER BEN
MSC C&A LlAB-DEF REVENUE
MSC C & A-IDWR SF GAUGING INIT
MSC C&A LlAB-SHOBAN TRAN ROW
MSC C&A LlAB-DELIVERY
Idaho Power Company
Chart of Accounts
242505
244001
244101
252010
252011
252012
252013
252015
252017
252023
252024
252030
252031
252032
252033
252034
252050
252051
252052
252055
252056
252059
252070
252071
252072
252073
253050
253160
253201
253202
253206
253207
253209
253320
253480
253481
253505
253550
253900
253906
253953
253960
253981
253984
253986
253989
253992
253993
253994
253995
253997
253998
253999
254001
254201
MSC C&A LlAB-BPA CR-CONSERV
DRVTV INST-FAS133
DRVTV INST-MTM L T LIABILITY
GUST ADV FOR CaNST - PAYETTE
GUST ADV FOR CaNST - CAMBRIDGE
GUST ADV FOR CaNST - HOMEDALE
GUST ADV FOR CaNST - PARMA
GUST ADV FOR CaNST - MCCALL
GUST ADV FOR CaNST - EMMETT
GUST ADV FOR CaNST - ONTARIO
GUST ADV FOR CaNST - VALE
GUST ADV FOR CONST - BOISE
GUST ADV FOR CaNST - CALDWELL
GUST ADV FOR CaNST - NAMPA
GUST ADV FOR CaNST - MERIDIAN
GUST ADV FOR CaNST - MTN HOME
GUST ADV FOR CaNST - TWIN FALL
GUST ADV FOR CaNST - HAILEY
GUST ADV FOR CaNST - JEROME
GUST ADV FOR CaNST - GOODING
GUST ADV FOR CaNST - MINI-CASS
GUST ADV FOR CaNST - FAIRFIELD
GUST ADV FOR CaNST - POCATELLO
GUST ADV FOR CaNST - AMER FALL
GUST ADV FOR CaNST - BLACKFOOT
GUST ADV FOR CaNST - SALMON
OTHR DFD CR-JOINT USE
OTHR DEF CR-BLM RENTS/ROW
OTHR DFD CR-PTP TRANS STUDYDEP
OTHR DFD CR-FTV
OTHR DFD CR- LINDEN FEEDER
OTHR DEF CR-SWIP DEPOSIT
OTHR DFD CR-CITY OF EAGLE
OTHR DFD CR-UNFND LlAB-PENS
OTHR DEF CR-SHO BAN TRANS ROW
OTHR DEF CR-LMS
OTH DFD CR-BPA CR CONSERV
OTH DFD CR-DELIVERY ACCRUALS
OTHR DFD CR-CUST LVEL PAY PLAN
OTHR DFD CR-USAF BATTERY REPL
OTHR DFD CR-MILNER FALLING WTR
OTHR DFD CR-FAS112 PST EMP BEN
OTHR DFD CR-DIR DF CMP-BOLlNDR
OTHR DFD CR-DIR DF CMP-MILLER
OTHR DFD CR-DIR DF CMP-ROSE
OTHR DFD CR-DIR DF CMP-CARLEY
OTHR DFD CR-DIR DF CMP-LEMLEY
OTHR DFD CR-DIR DF CMP-NEILL
OTHR DEF CR-DIR FEES-BARKER, R
OTHR DEF CR-DIR FEES-TINSTMAN
OTHR DEF CR-DIR FEES-MICHEAL
OTHR DFD CR-DIR FEES-REITEN
OTHR DFD CR-DIR FEES-WILFORD
OTHR REG LlAB-MTM SHORT TERM
OTHR REG LlAB-ID DSM RDR 29026
Idaho Power Company
Chart of Accounts
254202
254203
254204
254401
254402
254403
254404
254405
254409
254410
254411
254966
254990
255101
255102
282100
282101
282102
282111
282131
282132
282135
282136
282201
282202
283101
283102
283111
283112
283116
283119
283201
283202
283307
283308
283320
283321
403001
403002
403003
403200
403201
403400
404000
406001
407300
407305
407401
407405
407467
409101
409102
409201
409202
410101
OTHR REG LlAB-OR DSM RIDER
OTHR REG LlAB-FAS133 MK TO MKT
OTHR DFD CR-PCA
OTHR REG LlAB-BPA CR-RES-
OTHR REG LlAB-BPA CR-RES-
OTHR REG LlAB-BPA CR-FARM-
OTHR REG LlAB-BPA CR-FARM-
OTHR REG LlAB-BPA CR-CONSERVTN
OTHR REG LlAB-EMSN SALES PRETX
OTHR REG LlAB-EMSN SALES-
OTHR REG LlAB-EMSN SALES-
OTHR REG LlAB-UNFND DEF INC TX
OTHR REG LlAB-ARO REMOVAL COST
ADITC-UOI-FED
ADITC-UOI-ST ATE
ADIT-OTR PROPERTY-101-UOI-FED
ADIT-OTR PROPERTY-107-UOI-FED
ADIT-OTR PROPERTY-101-UOI-STAT
ADIT-OTR PROPERTY-OTR-UOI-FED
ADIT-FAS109 UNFND CUR-
ADIT-FAS109 UNFND CUR-FED
ADIT-FAS109 UNFND-NCUR-STATE
ADIT-FAS109 UNFND-NCUR-FED
ADIT-OTR PROPERTY-OI&D-FED
ADIT-OTR PROPERTY-OI&D-STATE
ADIT-OTR-UOI-FED
ADIT-OTR-UOI-STATE
ADIT-UNRLZD GAIN ON MKT SEC
ADIT-UNRLZD GAIN ON MKT SEC-
ACCUM DEF INC TAX-OTH DEF-NONC
ADIT-RELC TRUST MKT VAL ADJUST
ADIT-OTR-OI&D-FED
ADIT-OTR-OI&D-STATE
ADIT-POSTRETIRMENT PLAN
ADIT-POSTRETIRMENT-ST A TE
ADIT-PENSION
ADIT-PENSION-STATE
DEPR EXP STM GNR PL-BRIDGER
DEPR EXP STM GNR PL-BOARDMAN
DEPR EXP STM GNR PL-VALMY
DEPR EXP
DEPR EXP-
DEPR EXP-DISALLOWED PLNT AMORT
AMORT OF LIMITED-TERM ELEC PT
AMORT OF ELEC PLNT ACO ADJ-PRA
REG DR-ORD 29505-AMORT PROF FE
REG DR-FCA AMORT ORDER 30267
REG CR-ORD 29699-IRR LOST REV
REG CR-FCA DEF ORDER 30267
REG CR-CLOUDSEED ORD29670
INCOME TAX-UOI-FED
INCOME TAX-UOI-STATE
INCOME TAX-OI&D-FED-
INCOME TAX-OI&D-STATE
DEF INCOME TAX-UOI-FED
Idaho Power Company
Chart of Accounts
410102
410201
410202
411101
411102
411201
411202
411401
411402
411501
411502
411600
411700
411801
411802
411803
411804
415001
415002
415005
415010
415101
415102
416001
416002
416003
416005
416010
416101
416102
417010
417105
417224
417326
417420
417422
417423
417427
417430
417446
418000
418115
419000
419001
419002
419005
419007
419014
419015
419019
419020
419024
419026
419031
419069
DEF INCOME TAX-UOI-STATE
DEF INCOME TAX-OI&D-FED
DEF INCOME TAX-OI&D-STATE
DEF INCOME TAX-CR-UOI-FED
DEF INCOME TAX-CR-UOI-STATE
DEF INCOME TAX-CR-OI&D-FED
DEF INCOME TAX-CR-OI&D-STATE
INVESTMENT TAX CR-UOI-FED
INVESTMENT TAX CR-UOI-STATE
Investment Tax Cr-OI&D-Fed
Investment Tax Cr-OI&D-State
GAIN ON DISP OF UTILITY PLANT
LOSS ON DISP OF UTILITY PLANT
GAINS DISP OF ALLOW-BRIDGER
GAINS DISP OF ALLOW-BOARDMAN
GAINS DISP OF ALLOW-VALMY
GAINS DISP OF ALLOW
REV FM MJ&CW-ID POWER SOLUTION
REV FM MJ&CW-AB MTN HOME
REV FM MJ&C-WATER MGMT SVCS
REV FM MJ&CW-IPS FOR EA
REV-MJ&CW-POLE USE MNT-IDAHO
REV-MJ&CW-POLE USE MNT-OREGON
EXP FM MJ&CW-ID POWER SOLUTION
EXP FM MJ&CW-AB MTN HOME
EXP FM MJ&CW-HYDRO SVCES
EXP FM MJ&C-WATER MGMT SVCS
EXP FM MJ&CW-IPS FOR EA
EXP-MJ&CW-JOINT USE-IDAHO
EXP MJ&CW -JOINT USE -OREGON
REV NONUTIL OP-PYMT PROTECTION
NONUTILITY OP EXP-PYMT PROTECT
OTHER SEVERANCE
EXP/NONUTIL OP-IES UNCOL AiR
EXP-OTHR SERV AGREE-IDACORP
EXP-OTHR SERV AGREE -ITI
EXP-OTHR SERV AGREE -IDACOMM
EXP-OTHR SERV AGREE -ENGY SERV
EXP-OTHR SERV AGREE-IDAWEST
EXP-OTHR SERV AGREE -IFS
NONOPERATING RENTAL INCOME
EQUITY/EARNINGS OF SUB-IERCO
INT & DIV INC-IPCO
INT & DIV INC-OREGON 6.5% CONT
INT & DIV INC-EMPLOYEE STOCK
INT & DIV INC-RABBI TRUST
INT & DIV INC-LlFE INSURANCE
INT & DIV INC-ELEC GUST INT
INT & DIV INC-PROMISORY NOTE
INT & DIV INC-PIGEON COVE CSPP
INT & DIV INC-TEMP INV-TAXABLE
INT & DIV INC-OPUC GRID WEST
INT & DIV INC-PWR TRD MARG INT
INT & DIV INC-FSB-CUSTOMER
INT & DIV lNG-POWER QUALITY
Idaho Power Company
Chart of Accounts
419075
419096
419097
419100
421000
421001
421002
421006
42100B
421015
421016
421050
421051
421052
421190
421200
426101
426102
426103
426104
426106
426107
426108
426109
426110
426111
426112
426117
426120
426121
426130
426200
426201
426202
426203
426300
426400
426500
426502
426505
426510
426517
426518
426520
427115
427116
427121
427128
427129
427130
427131
427132
427133
427134
427135
INTEREST AND DIVID INC-IERCO
INT. & DIV. INCOME-FED. TAX EX
INT. & DIV. INCOME-FED/ID TAX
AFUDC
MSC NONOP INC
MSC NONOP INC-SECURITY PLAN
MSC NONOP INC-RABBI TRST #115
MSC NONOP I NC-PCA-FCA-IDAHO
MSC NONOP lNG-EXCESS PWR-
BRIDGER COAL JOINT VENTURE
BRIDGER COAL OVERRIDING ROYL TY
EXEC DEF COMP-INTEREST & DIV
EXEC DEF COMP-REALIZED GAINS
EXEC DEF COMP-UNREALIZED GAINS
GAIN ON DISP OF PROPERTY
LOSS ON DISP OF PROPERTY
DNTNS-MATCHING EMP CSFUND
DNTNS-HEAL TH&HS-CORP
DNTNS-CIVIC&COMMUNITY
DNTNS-CUL TURE&ARTS
DONATIONS-VOLUNTEER INV PROGRM
DNTNS-PROJECT SHARE
DNTNS-ENVIRO&CONSERV
DNTNS-NON PRGRM
DNTNS-EDUCA TION
DNTNS-SCHOLARSHIP PROG
DNTNS-MATCH HIGHER EDUC
DNTNS-PROJECT SHARE/CMFRT CAFE
DNTNS-COMM&TRADE MEMBER
DNTNS-ECONOMIC DEV
DNTNS-NON CASH CONT
MSC INC DED-LiFE INS-SMSP
MSC INC DED-LiFE INS-COLI PREM
MSC INC DED-LiFE INS-SMSP PROC
MSC INC DED-LiFE INS-COLI PROC
MSC INC DED-PENAL TIES
MSC INC DED-CERT CIVIC & POLIT
MSC INC DED-OR GW EXP
MSC INC DED-SECURITY PLAN
MSC INC DED-SIGNATURE LOAN WID
OTHR DED-DISALLOWED PLANT COST
OTHR DED-OFFICE
OTHR DED-OVERRIDING ROYALTIES
MSC INC DED-VEBA INCOME TAX
INT L TD-50% DUE 2034
INT L TD-875% DUE 2034
INT L TD- 8.00% SERIES DUE 2004
INT L TD-83% SERIES DUE 2005
INT L TD-7.20% DUE 2009
INT L TD-38% SERIES DUE 2007
INT L TD-60% SERIES DUE 2011
INT L TD-75% SERIES DUE 2012
INT L TD-00% SERIES DUE 2032
INT L TD-30% SERIES DUE 2035
INT L TD-5% SERIES DUE 2033
Idaho Power Company
Chart of Accounts
427140
427312
427356
427357
427358
427359
427360
427705
427706
427707
427708
427709
427710
427711
427712
427713
427714
428000
428100
430015
431002
431003
431006
431008
431010
431011
431013
431015
431090
431091
431100
432000
433000
433015
437001
437002
437008
438000
438015
439000
439002
440101
440102
440901
440902
442101
442102
442111
442112
442221
442441
442451
442901
442902
442911
INT L TO-25% SERIES DUE 2013
INT L TD-VAR-HUMBOL T-DUE 2014
INT L TO- 6.05% DUE 2026
INT L TO- VARIABLE DUE 2026-
INT L TD- VARIABLE DUE 2026-
INT LTO-PC VARIABLE DUE 2027
INT L TO-PC R SWEETWTR DUE 2026
INT L TD-PRAIRIE PWR REA #4090
INT L TO-PRAIRIE PWR REA #14100
INT LTO-PRAIRIE PWR REA#14110
INT L TD-PRAIRIE PWR REA #14120
INT L TD-PRAIRIE PWR REA #14130
INT LTD-PRAIRIE PWR REA#14131
INT LTD-PRAIRIE PWR REA #14140
INT L TD-PRAIRIE PWR REA #14141
INT LTD-PRAIRIE PWR REA#1A150
INT LTD-PRAIRIE PWR REA #1A153
AMORT OF DEBT DISCOUNT AND EXP
AMORT OF LOSS ON REACQ DEBT
INT ON DEBT TO ASSOC CO-IERCO
OTHR INT EXP-CUST DEPOSIT
OTHR INT EXP-DIRECTOR FEE
OTHR INT EXP-USAF BATTERIES
OTHR INT EXP-PWR TRDE MARG INT
OTHR INT EXP-BPA CR-FARMS
OTHR INT EXP-DSM RIDER
OTHR INT EXP-PCA-FCA
OTHER INTEREST EXPENSE-IERCO
OTHR INT EXP-BPAIDSM/NEEA
OTHR INT EXP-OTHR
OTHR INT EXP-S T NOTES
AFUDC-BORROWED
BAL TRSF FROM INC-IPCO
BAL TRSF FROM INC-IERCO
DIV DECLARED-PRF STK 4.00%
DIV DECLARED-PRF STK 7.68%
DIV DECLARED-PRF STK 7.07%
DIV DECLARED - COMMON STOCK
DIVIDENDS DECLARED-IERCO
ADJ TO RETAINED EARNINGS
ADJ TO RE PREFERRED STOCK
OPR REV RESIDENTIAL SLS-IDAHO
OPR REV RESIDENTIAL SLS-OREGON
OPR REV RSDNTL SLS-UNBILLED-
OPR REV RSDNTL SLS-UNBILLED-
OPR REV COMMERCIAL-IDAHO
OPR REV COMMERCIAL-OREGON
OPR REV INDUSTRIAL-IDAHO
OPR REV INDUSTRIAL-OREGON
OPR REV INDUSTRIAL-MICRON TECH
OPR REV INDUSTRIAL-INEEL EAST
OPR REV INDUSTRIAL-SIMPLOT EST
OPR REV COMMERCIAL-UNBILLED-
OPR REV COMMERCIAL-UNBILLED-
OPR REV INDUSTRIAL-UNBILLED-
Idaho Power Company
Chart of Accounts
442912
443101
443102
443901
443902
444101
444102
444901
444902
447020
447030
447050
447956
449150
451101
451102
454001
454003
454004
454101
454102
454181
454251
454271
454281
454702
456101
456102
456111
456112
456121
456122
456131
456211
456251
456252
456261
456271
456281
456282
456301
456302
456802
500001
500002
500003
501001
501002
501003
502001
502003
505003
506001
506002
506003
OPR REV INDUSTRIAL-UNBILLED-
OPR REV IRRIGATION-IDAHO
OPR REV IRRIGATION-OREGON
OPR REV IRRIGATION-UNBILLED-
OPR REV IRRIGATION-UNBILLED-
OPR REV PUB ST & HWY LTG-I DAHO
OPR REV PUB ST & HWY L TG-OREGO
OPR REV PUB & HWY L TG-UNBLD-
OPR REV PUB & HWY L TG-UNBLD-
SLS FOR RSL-NETWORK TRANS
SLS FOR RSL-PTP TRANSMISSION
SALES FOR RESALE-TRANS LOSSES
SALES FOR RESALE-JURISDICTION
OPR REV PROV FOR RATE REFUND
OPR REV MSC SERVICE REV-IDAHO
OPR REV MSC SERVICE REV-OREGON
OPR REV RNT/EL PRP-HC PK
OPR REV RNT/EL PRP-MCRMK PK
OPR REV RNT/EL PRP-WDHD PK
OPR REV RNT/EL PRP WE-
OPR REV RNT/EL PRP WE-
OPR REV RNT/EL-FIBER RENT DIST
OPR REV RNT/EL PRP-S EQ PP&L
OPR REV RNT/EL PRP-LN-
OPR REV RNT/EL PROP-FTV-
OPR REV RNT/EL PRP-CPPRFLD PK
OPR REV OTHR EL REV-IDAHO
OPR REV OTHER EL REV-OREGON
OPR REV OTHR EL REV-PV-IDAHO
OPR REV OTHR EL REV-PV WST-
OPR REV OTHR EL REV-ID WHEELNG
OPR REV OTH EL REV-OR WHEELING
OPR REV OTHR EL REV-ID DSM RDR
OPR REV OTHR EL REV-BPA-
OPR REV OTHR EL REV-STBYSVC-
OPR REV OTHR EL REV-STBYSRV OR
OPR REV OTH EL REV-AL T SV CG
OPR REV OTH EL REV-SPPCO USAGE
OPR REV OTHR EL REV-WHEELNG-
OPR REV OTHR EL REV-WHEELNG-
OPR REV OTHR EL-AL T DIS SER 10
OPR REV OTHR EL-AL T DIS SER OR
OPR REV OTHR EL REV-CONSRV RCV
OPR PWR PRD STM GNR S&E-BRIDGE
OPR PWR PRO STM GNR S&E-BOARD
OPR PWR PRD STM GNR S&E-VALMY
OPR PWR PRO STM GNR FUEL-BRIDG
OPR PWR PRO STM GNR FUEL-BOARD
OPR PWR PRO STM GNR FUEL-VALMY
OPR PWR PRD STM PWR GNR-BRIDGE
OPR PWR PRO STM PWR GNR-VALMY
OPR PWR PRD STM PWR GNR EL-VAL
OPR PWR PRO STM GNR MSC-BRIDGE
OPR PWR PRO STM GNR MSC-BOARDM
OPR PWR PRD STM GNR MSC-VALMY
Idaho Power Company
Chart of Accounts
507001
507002
507003
510001
510002
510003
511003
512001
512003
513001
513003
514001
514002
514003
535000
536000
536001
536002
537000
538000
539000
540000
541000
542000
543000
544000
545000
546000
547000
547102
547103
548000
549000
549002
551000
552000
553000
554000
555000
555050
555100
555101
556000
556002
557000
557001
557002
557003
557004
557005
557006
560000
561000
561100
561200
OPR PWR PRD 8TM GNR RNTS-BRIDG
OPR PWR PRO STM GNR RNTS-BOARD
OPR PWR PRD STM GNR RNTS-VALMY
MNT PWR PRD STM PWR S&E-BRIOGE
MNT PWR PRO STM PWR S&E-BOAROM
MNT PWR PRD STM PWR S&E-VALMY
MNT PWR PRO STM PWR STRC-VALMY
MNT PWR PRD STM PWR BLR PL-BRI
MNT PWR PRO STM PWR BLR PL-VAL
MNT PWR PRD STM PWR EL PL-BRIO
MNT PWR PRO STM PWR EL PL-VALM
MNT PWR PRO STM PWR MSC PL-BRI
MNT PWR PRD STM PWR MSC PL-BOA
MNT PWR PRD STM PWR MSC PL-VAL
OPR PWR PRO HYO PWR GNR S&E
OPR PWR PRO HYD PWR GNR WTR FP
OPR PWR PRO HYO-CLOUOSEEOING
OPR PWR PRD-WATER LEASES
OPR PWR PRO HYO PWR GNR HYO
OPR PWR PRD HYD PWR GNR EL PL
OPR PWR PRD HYO PWR GNR MISC
OPR PWR PRO HYO PWR GNR RNTS
MNT PWR PRD HYD PWR GNR S&E
MNT PWR PRO HYO PWR GNR STRC
MNT PWR PRO HYD PWR GNR
MNT PWR PRO HYD PWR GNR EL PL
MNT PWR PRO HYO PWR GNR MSC PL
OPR PWR PRD OTHR PWR GNR S&E
OPR PWR PRO OTRH GNR FUEL
OPR PWR PRO-MT HOME FUEL
OPR PWR PRD-BENNETT MTN FUEL
OPR PWR PRO OTHR GNR
OPR PWR PRO OTHR GNR MSC
OPR PWR PRD OTHR-MSC MT HOME
MNT PWR PRO OTHR PWR S/E
MNT PWR PRO OTHR PWR STRC
MNT PWR PRO OTHR PWR GNR GN&EL
MNT PWR PRD OTH PWR MSC
PURCHASED POWER
PURCHASED POWER-TRANS LOSSES
PURCHASED POWER-COGENERATION
PURCHASED POWER-NET METERING
OPR PWR PRD OTH PWR-SC & LD-
OPR PWR PRO OTH PWR-SC & LD-
OPR PWR PRD OTH PWR SP OTH PRO
POWER COST ADJ-OEFERRAL-
POWER COST AOJ-AMORT-
POWER COST AOJ-DEFERRAL-
POWER COST AOJ-AMORT-
POWER COST ADJ-STIP IPC-04-
PCA-2005 DEFERRAL-
OPR TRNS S&E
OPR TRNS LOAD OSPTCH
OPR TRNS-LOAD DSPTCH-RELIABTY
OPR TRNS-LOAO DSPTCH-MONITOR
Idaho Power Company
Chart of Accounts
561300
561600
561700
562000
562001
563000
565000
565286
566000
567000
567010
568000
569000
569100
569200
569300
570000
570002
571000
573000
580000
581000
582000
583000
584000
585000
586000
587000
588000
589000
590000
591000
592000
593000
594000
595000
596000
597000
598000
598001
600201
600301
600401
600402
600403
600405
600500
600602
600603
600604
600605
600606
600607
600608
600702
CPR TRNS-LOAD DSPTCH-SYC/SCHD
CPR TRNS-SERVICE STUDIES
CPR TRNS-GEN INTERCNCT STUDY
CPR TRNS STATION EXPENSES
CPR TRNS STATION EXP-BRIDGER
CPR TRNS OVERHEAD LINES
CPR TRNS TRNS OF EL BY OTHR
CPR TRNS-TRANSMISSION LOSSES
CPR TRNS MISCELLANEOUS
CPR TRNS RENTS
CPR TRNS RENTS-
MNT TRNS S&E-MNT TRNS S
MNT TRNS STRC
TRNS MNT-COMPUTER HARDWARE
MNT TRNS-COMPUTER SOFTWARE
MNT TRNS-COMM EQUIPMENT
MNT TRNS ST EQUP
MNT TRNS ST EQUP-BOARDMAN
MNT TRNS O/H LINES
MNT TRNS MSC PL-OTHER
CPR DSTR SUPER & ENGINEERING
CPR DSTR LOAD DISPATCHING
CPR DSTR STATION EXPENSES
CPR DSTR OVERHEAD LINE EXP
CPR DSTR UNDGRND LN EXP
OPR DSTR STR L T & SGNL
CPR DSTR MTR EXP
CPR DSTR GUST INSTALLATION
CPR DSTR MSC EXP
CPR DSTR RNTS
MNT DSTR S&E
MNT DSTR STRUCTURES
MNT DSTR ST EQUP
MNT DSTR OVERHEAD LINES
MNT DSTR UNDERGROUND LINES
MNT DSTR LN TRNSFMRS
MNT DSTR STREET LIGHT & SIGNAL
MNT DSTR MTRS
MNT DSTR MSC-NT GRD L T
MNT DSTR MSC-PV PLANT
OT-UOI-FICA-OASDI-
OT-UOI-FICA-MEDICARE-
OT-UOI-UNEMPLOYMENT-
OT-UOI-UNEMPLOYMENT-
OT-UOI-UNEMPLOYMENT-
OT -UOI-UNEMPLOYMENT -
OT-UOI-PAYROLL TRNSFRD CR
OT-UOI-PROP TAX-
OT-UOI-PROP TAX-
OT-UOI-PROP TAX-
OT-UOI-PROP TAX-
OT-UOI-PROP TAX-
OT-UOI-DOWNTOWN BOISE ASSOC
OT-UOI-HIST DOWNTOWN TF BID
OT-UOI-PROP TAX-PIC-
Idaho Power Company
Chart of Accounts
600802
600803
600903
601006
601105
601208
601302
601502
601503
601905
601906
602008
602103
602903
610602
610603
612113
622302
641001
660201
660202
694101
901000
902000
903000
904000
904001
904089
904100
905000
907000
908000
908001
908002
908131
909000
910000
920000
920001
920350
921000
921001
921002
921003
922000
922001
922999
923000
924000
924001
924002
924003
925000
926100
926103
OT-UOI-IRRIG ASSESMNT-
OT-UOI-IRRIG ASSESMNT-
OT-UOI-PROP TAX-BRDMN-
OT-UOI-PROP TAX-BRDGR-
OT-UOI-PROP TAX-VALMY-
OT-UOI-PROP TAX-SHOBAN
OT-UOI-OUTPUT KWH TAX-
OT-UOI-REG COMM-
OT-UOI-REG COMM-
OT -UOI-Li CENSE-ANNUAL -
OT -UOI-LiCENSE-AN N UAL-
OT -UOI-LiCENSE-ANN UAL -SBAN
OT-UOI-FRANCHISE LICENSE-
OTH TAXES-OR DOE ASSESSMENT
OT-OI&D-PROP TAX-
OT-OI&D-PROP TAX-
OT-OID-FRANCHISE TAX-OTHER ST
OT-IERCO-PROP-
Inc Tax-Oi&D - US
INC TAX-IERCO-
INC TAX-IERCO-
DT-IERCO-LiB DEPR-
OPR GUST ACTS & SRV EXP-SPRVS
CPR GUST ACTS & SRV MTR RDNG
CPR GUST RECORDS & Call EXP
OPR GUST UNCOLLECTIBLE ACCTS
CPR GUST UNCOLL ACCTS-RESERVE
CPR GUST UNCOLL-ENGINEER FEE
CPR GUST UNCOLL ACCTS FORGIVE
CPR GUST MISC GUST ACCTS EXP
OPR GUST SRV-SUPERVISION
CPR GUST SRV-CUST ASSIST EXP
OPR GUST SRV-ID LlWA EXP
CPR GUST SRV-OR LlWA EXP
OPR GUST SRV-ID DSM RIDER
OPR GUST INFO & INST AD EXP
CPR GUST SRV & INFO
CPR ADMIN & GENERAL SALARIES
CPR ADMIN & GEN SAL-INCENTIVE
EXEC DEF COMP-RABBI TRUST ADJ
OPRA & G OFFICE SUPP & EXP
OPR A&G-FLEET VEHICLE CLEARING
CPR A&G - AIRPLANE CLEARING
CPR A&G -EQUIP. LEASE CLEARING
CPR A&G TRNSFRD CR
CPR A&G-TRSF SUBS SVC AGR CHG
P/R BENE TRNSFRD-
OPR-OUTSIDE SERVICES EMPLOYED
CPR A&G PRPTY INS-OTHER
CPR A&G PRPTY INS-BRIDGER
OPRA&G PRPTY INS-BOARDMAN
OPRA&G PRPTY INS-VALMY
CPR A&G INJRS & DMGS
OPR A&G EMP PEN & BEN-MISC
CPR A&G EMP PEN & BEN-BNFT SEC
Idaho Power Company
Chart of Accounts
926104
926107
926110
926111
926112
926113
926114
926120
926121
926122
926130
926140
926141
926150
926151
926160
926161
926180
926200
926201
926300
926310
926320
926350
926380
927000
928101
928104
928202
928203
928302
928303
928403
930100
930200
931000
935000
TYPE:
OPR A&G EMP PEN & BEN-AWRD/GFT
CPR A&G EMP PEN & BEN-XMS&PCNC
CPR A&G EMP PEN & BEN-LF INS
CPR A&G EMP PEN & BEN-RET LIFE
OPRA&G-EMP PEN & BEN-TUITION
CPR A&G EMP PEN & BEN-MED-IBNR
CPR A&G EMP PEN & BEN-DEN-IBNR
OPRA&G EMP PEN & BEN-MEDICAL
CPR A&G EMP PEN & BEN-CFTR-
CPR A&G EMP PEN & BEN-RET MED
CPR A&G EMP PEN & BEN-DISABL TY
CPR A&G EMP PEN & BEN-LOAN ADM
CPR A&G EMP PEN & BENEFITS-ESP
OPRA&G EMP PEN & BEN-DENTAL
CPR A&G EMP PEN & BEN-RET DEN
CPR A&G EMP PEN & BEN-FBAP ADM
CPR A&G EMP PEN & BEN-OP ENROL
CPR A&G EMP PEN & BEN-ASST EAP
CPR A&G EMP PEN & BEN-PNS
OPR A&G EMP PEN & BEN-PENS ADJ
CPR A&G PEN & BEN-PENSN REIMB
CPR A&G PEN & BEN-LF INS REIMB
CPR A&G EMP PEN & BEN-MED REMB
CPR A&G EMP PEN &BEN-DENT REMB
CPR A&G PEN&BEN-ASST EAP REIMB
OPR A&G FRANCHISE REO
CPR A&G RG COM EXP-FERC
CPR A&G RG COM EXP-OR HYDRO
CPR A&G RG COM EXP-ID RT CS
CPR A&G RG COM EXP-IPUC OTHER
CPR A&G RG COM EXP-RT CS-
CPR A&G RG COM EXP-OPUC OTHER
CPR A&G RG COM EXP-NPUC OTHER
CPR A&G MSC GNRL AD EXP
CPR A&G MSC GNRL EXP
OPR A&G MSC GNRL EXP-RENTS
MNT A&G GENERAL PLANT
Asset
Liability
Expense
Revenue
BEFORE THE
IDAHO PUBLIC UTiliTIES COMMISSION
CASE NO. IPC-O7-
IDAHO POWER COMPANY
IIPA Request No.
-- ~
IDAHO
POWER
1DAHO POWER COMPANY
O. BOX 70
BOISE, IDAHO 83707
An IDACORP Company
-..-,---'----- .-- -.- -,- -- - -- -- - - .--- - ---
,--.--.- --_.. __m
'- .--.- ..----- - .-
Pete Pengilly
Senior Analyst
Pricing Regulatory Services
Chq-
~ 2281
Date: August 19, 2003
Re:Marginal Cost Analysis 2003
To:Maggie Brilz
Attached are the results of the 2003 Marginal Cost Analysis. This is an update of the 1993
Marginal Cost Study completed by Patty Nichols. The 1993 study followed the model used for
previous years studies. The concept and design of these studies is from the National Economic
Research Associates Inc. (NERA) marginal cost model. The NERA model is constantly being
refined but the basic concepts and methods have remained the same since ,Idaho Power began
using this method. In this analysis, only the Generation Capacity, Transmission Capacity, and
the Generation Energy marginal costs have been updated for use in the Company s class cost
of service model. A five-year historic period and a five year forecast period were selected for
this update. The historic data used for this analysis is from the years 1998 to 2002. The
projected data used is from 2003 to 2007.
Attachments Worksheets:
Marginal Cost of Energy
Annual Generation Capacity Marginal Costs
Seasonalization of Generation Capacity Marginal Costs
Annual Transmission Marginal Costs
Seasonalization of Transmission Marginal Costs
Marginal Cost of Energy
The marginal cost of energy was derived from output of the Company s power supply model
AURORA. The model was run under median water conditions. The inputs were consistent with
the inputs used for the normalized net power supply cost runs used for the 2003 rate case.
However, since the marginal cost runs were done for a five year projected period, rather than a
single test year, the existing power supply contracts were left in place for 2003 and then allowed
to expire as contracted, the PPL and Tiber (CSPP) contracts were allowed to begin as contracted
coal prices reflected the contracts in place, average gas prices were used, and additional
resources were added as specified in the Company s 2002 Integrated Aesource Plan (lAP). The
model was first run for the five projected load years beginning with 2003. The model was then run
a second time with the same inputs except the loads were increased by ten average megawatts
shaped across all hours. The difference in power supply costs and the difference in megawatt
hours were then used to calculate an average monthly marginal cost per megawatt hour. Added
to this cost were the marginal fuel inventory, grossed up for cost of capital and taxes, and the
marginal variable operation and maintenance costs. This loaded energy cost was then increased
for losses at the transmission and distribution levels of service.
Generation Capacity Marginal Costs
The annual generation capacity marginal costs were derived from data contained in Idaho
Power s 2002 lAP. Because of transmission constraints to the west of the Treasure Valley which
limits market imports, a simple cycle combustion turbine located east of Brownlee, is the most
likely marginal peaking resource needed on the system. A 61.2 MW simple cycle combustion
turbine was chosen as the next marginal peaking resource in the 2002 lAP. The investment in
dollars per kw, the fixed operating and maintenance costs, weighted cost of capital, composite tax
rate, escalation rate, and the after tax discount rate used in this analysis were all obtained from
the 2002 IRP Technical Appendix. The life of the resource (35 years) used in calculating the
carrying charge was obtained from Idaho Power s 2003 depreciation study. The materials and
supplies costs loading factors are derived from an average of five historic years data, from the
years 1998 through 2002. The revenue requirement, taxes, and the reserve margin calculations
are based on year-end 2002 information.
Seasonalization of Generation Capacity Marginal Costs
The seasonalization of the generation capacity marginal costs is based on information from the
2002 lAP and five-year historic coincidence peak (CP) data from the FEAC Form 1. Using the
th percentile water and the 70th percentile load forecast information for the years 2003 to 2007
the 2002 lAP identifies June, July, August, November, and December as the months with
generation deficiencies. The monthly CP information was used to identify what portion of the
annual generation capacity marginal costs should be assigned to these months. For each month
the percentage of that monthly CP to the annual CP was calculated. These percentages were
averaged for each month for 1998 to 2002. These numbers were summed for the relevant
months and the percent for each month of the total was calculated. This method assigned a
portion of the annual generation capacity marginal costs to the months of June, July, August
November, and December.
Transmission MarginAl Costs
The method of calculating the transmission marginal cost is similar to the method for calculating
the generation capacity marginal cost. The cost of integrating a new network resource to meet
native load service requirements was used. This is the cost of integrating a new gas fired
generator located within 30 miles of Boise. This cost would be approximately $92 per kw for a
230 kv line and a small amount of 138 kv line to connect to distribution voltage. These costs were
obtained from the Company s Grid Operations and Planning Department. This cost was then
treated similarly to the generation capacity marginal costs. The cost was loaded with General
Plant loadings. The economic carrying charge rate was calculated using the same inputs as the
generation capacity costs except a different asset life (50 years) was used. The asset life was
obtained from Idaho Power s 2003 depreciation study. Operation & Maintenance and
Administrative & General loadings were added to this cost. Materials & Supplies loadings that
were derived from historic five-year averages and grossed up for revenue requirement and taxes
were then added to complete the transmission marginal cost.
Seasonali7ation of Transmission Marginal Costs
The 2002 IRP identifies June, July, and August as the months that transmission constraints can
be expected in future years. Since the IRP identifies these months as the ones with transmission
constraints , the marginal cost of transmission capacity was allocated to these months based on
average monthly CP as compared to the annual CP for the years 1998 to 2002 using the same
method as was used for the generation capacity marginal costs.
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IDAHO POWER COMPANY
MARGINAL COST Analysis 2003
ANNUAL GENERATION CAPACITY COST: DOLLARS PER KW
(1) Investment ($/kW)(A)
(2) General Plant Loading (1) x 1.07 (B)
(3) Economic Carrying Charge Rate (C) %
(4) A&G Loading (0) .42%
(5) Total Carrying Charge
(6) Annual Cost ($/kw) (2) x (5)
(7) Demand related fixed O&M (E)
(8) A&G loading (7) x 1.35 (F)
(9) Marginal Demand Related Costs (6) + (8)
Working Capital
(10) Materials & Supplies (2) x .88%
(11) Revenue Requirement and Taxes for Materials & Supplies (10) x 11.91%
(12) Total Marginal Demand Related Costs (9) + (10) + (11) rounded
(13) Adjusted for reserve margin (12%)
(A) Estimated cost of a simple cycle combustion turbine, IPCo IRP Technical Appendix p. 46
(8) Average general plant loading 1998 - 2002
(C) Financial assumptions from the IPCo IRP Technical Appendix p. 46
(0) Average A & G expenses 1998 - 2002 applicable to plant related expenses
(E) Estimated cost of a simple cycle combustion turbine, IPCo lAP Technical Appendix p. 46
(F) Average A & G expenses 1998 - 2002 applicable to non-plant related expenses
$653.
$698.
92%
0.42%
8.34%
$58.
$6.
$9.
$73.
$6.
$0.
$81.00
$90.
IDAHO POWER COMPANY
Marginal Cost Analysis 2003
Seasonalized Generation Capacity Marginal Costs
(1)(2)(3)
Monthl
% Share
$$/
ear Mar inal
(A)of Total*$90.Cost
(8)Month (1) x (2 A)
(C)Jan 00%
(D)Dee 00%
(E)Mar 00%
(F)Apr 00%
(G)May 00%
(H)Jun 21.74%19.
(I)Jul 22.82%20.
(J)Aug 21.14%19.
(K)Sep 00%
(L)Oct 00%
(M)Noy 16.78%15.
(N)Dee 17.53%15.
Sum 100.00%90.
*Seasonalized based on monthly CP 1998-2002
and 2002 IRP deficit months
IDAHO POWER COMPANY
Marginal Cost Analysis 2003
Annual Transmission Marginal Costs
Dollars/kw
(1) Investment ($/kw)(A)
(2) With General Plant Loading (1) x 1.07 (B)
(3) Economic Carrying Charge Rate (C) 7.10 %
(4) A&G Loading (D) .42%
(5) Total Carrying Charge
(6) Annual Cost ($/kw) (2) x (5)
(7) Demand related O&M (E)
(8) With A&G loading (7) x 1.35 (F)
(9) Marginal Demand Related Costs (6) + (8)
Working Capital
(10) Materials & Supplies (2) x .88%
(11) Revenue Requirement and Taxes for Materials & Supplies (10) x 11.91 %(G)
(12) Total Marginal Demand Related Costs (9) + (10) + (11) Rounded
(13) Total Annual transmission marginal Costs (rounded)
(A) Estimated cost to integrate approximately 170 MW generation.
(6) Average general plant loading 1998 - 2002
(C) Financial assumptions from the IPCo IRP Technical Appendix p. 46 and the 2003 depreciation study.
(0) Average A & G expenses 1998 - 2002 applicable to plant related expenses
(E) Average 0& M loading 1998 - 2002 w/o accts. 565 & 567
(F) Average A & G expenses 1998 - 2002 applicable to non-plant related expenses
(G) December 31 , 2002
$92.
$98.44
0.42
$7.40
$4.
$6.42
$13.
$0.
$0.
$14.
$14.
IDAHO POWER COMPANY
Marginal Cost Analysis 2003
Seasonalized Transmission Marginal Costs
(1)(2)(3)
Monthly
Share $$/kw/year MarQinat
(A)of Total*$14.Cost
(6)Month (1) X (2 A)
(C)Jan 00%$0.
(D)Feb 00%$0.
(E)Mar 00%$0.
(F)Apr 00%$0.
(G)May 00%$0.
(H)Jun 33.09%$4.
(1)Jul 34.73%$4.
(J)Aug 32.18%$4.
(K)Sep 00%$0.
(L)Oct 00%$0.
(M)Nov 00%$0.
(N)Dee 00%$0.
Sum 100.00%$14.
*Seasonalized based on monthly CP 1998-2002
and 2002 IRP months with transmission constraints
t=R
An IDACORP company
Patty Nichols
Senior Analyst
Pricing & Regulatory Services
CHQ-
if 2305
DATE:August 17, 2005
RE:2005 Marginal Cost Analysis
TO:Maggie Brilz
Attached are the results of the 2005 marginal cost analysis. The concept and design of the
study is from the National Economic Research Associates Inc (NERA) marginal cost model.
The NERA model is constantly being refined but the basic concepts and methods have
remained the same since Idaho Power began using this method. In this analysis, generation
capacity, transmission capacity and energy. marginal costs are quantified for use in the
Company s class cost of service model. For the most part, the 2004 Integrated Resource Plan
(IRP) serves as the primary source document for the analysis. Historic data for the period 2000
through 2004 taken from the FERC Form 1 and test year data for 2005 are also used,
The following is a list of attachments:
Schedule 1: Marginal Cost of Energy
Schedule 2, page 1 of 2: Annual Generation Capacity Cost
Schedule 2 , page 2 of 2: Seasonalized Generation Capacity Marginal Costs
Schedule 3, page 1 of 2: Annual Transmission Marginal Costs
Schedule 3 , page 2 of 2: Seasonalized Transmission Marginal Costs
MarQinal Cost of EnerQY
\ '
The marginal cost of energy was determined from the simulated operation of the Company
power supply system for the five-year period 2005 through 2009. Base case net power supply
expenses were quantified and the model was run a second time with fifty megawatts of load
added across all hours. The difference in monthly power supply expenses and the difference in
monthly megawatt hours was then calculated and averaged across the five year period to
produce an average monthly marginal cost per megawatt hour. A fifty megawatt increment in
Page 58
cost analysis. The relative sizes of the five-year average monthly deficiencies were used to define
the share of annual capacity cost assigned to each month.
Transmission MarQinal Costs
The marginal cost of transmission reflects planned investment in the network during the next
five years of the planning period, 2006 through 2010. Included are the costs of investment in
the backbone segment and of integrating new resources into the system, driven by and
consistent with the resource plan developed in the 2004 IRP; and the cost of planned system
expansions extending into the lower transmission voltage levels. These latter system
expansions are driven by load growth on the system , irrespective of the introduction of new
resources onto the grid. The investment is divided by annual peak load growth for the five-year
period to produce the marginal cost in $ per kw. The carrying charge rate reflects the 2005 test
year weighted cost of capital and a resource life of 45 years, from the Company s 2003
Depreciation Study. General plant, administrative & general and materials & supplies loading
factors are derived from an average of historic data for the period 2000 through 2004. Demand
related transmission O&M is estimated using historic data for the period 2000 through 2004.
Seasonalization of Transmission MarQinal Costs
Since the backbone and resource integration portion of marginal transmission investment is driven
by the need for new generation resources, as identified in the 2004 IRP, these costs are assigned
to months in the same manner as marginal generation capacity costs. The investment in the
remainder of the network is driven by peak load growth on the system. Therefore, this portion of
marginal transmission costs is assigned to the months based on relative monthly peak load
growth for the five-year period 2006 through 2010. The two portions are summed, by month.
This method results in the assignment of marginal transmission capacity costs to each of the
twelve months of the year.
Page 60
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IDAHO POWER COMPANY
MARGINAL COST ANALYSIS 2005
ANNUAL GENERATION CAPACITY COST: DOLLARS PER KW
(1) Investment ($/kw) 1/
(2) General Plant Loading (1) x 1.09 2/
(3) Economic Carrying Charge Rate
(4) A&G Loading .45% 4/
(5) Total Carrying Charge
(6) Annual Cost ($/kw) (2) x (5)
(7) Demand related fixed O&M 5/
(8) A&G loading (7) x 1.355
(9) Marginal Demand Related Costs (6) + (8)
Working Capital
(10) Materials & Supplies (2) x .75%
(11) Revenue Requirement for Materials & Supplies (10) x 11.99%
(12) Total Marginal Demand Related Costs (9) + (11) rounded
(13) Adjusted for reserve margin (12%)
SCHEDULE 2
Page 1 of 2
$529.
$576.
8.40%
0.45%
85%
$51.05
$0.
$1.07
$52.
$4.
$0.
$52.
US9.00 I
Notes
1/ Estimated cost of a simple cycle combustion turbine (Danskin Upgrade), IPCo 2004 IRP Technical Appendix
2/ Average general plant loading 2000-2004
3/ Based on 2005 Test Year Cost of Capital
4/ Average A & G expenses 2000 - 2004 applicable to plant related expenses
5/ Estimated cost of a simple cycle combustion turbine (Danskin Upgrade), IPCo 2004 IRP Technical Appendix
6/ Average A & G expenses 2000 - 2004 applicable to non-plant related expenses
2005 Marginal Cost AnalysisAnnual Generation Capacity Cost
Page 62
IDAHO POWER COMPANY
Marginal Cost Analysis 2005
Seasonalized Generation Capacity Marginal Costs
(1)(2)(3)
Monthly
Share $$/kw/year Marainal
of Total 1/ $59.Cost
Month (1) X (2)
(1)Jan 08%$0.
(2)Feb 00%$0.
(3)Mar 00%$0.
(4)Apr 00%$0.
(5)May 84%$5.
(6)Jun 26.01%$15.
(7)Jul 22.53%$13.
(8)Aug 17.76%$10.
(9)Sep 11.59%$6.
(10)Oct 00%$0.
(11)Nav 2.42%$1.43
(12)Dee 77%$5.
(13)Sum 100.00%$59.
Notes
1/ Seasonalized based on average monthly share of peak hour deficiencies
for the five year period 2006-2010. Source: 2004 IRP, Figure 7
2005 Marginal Cost AnalysisMonthly Generation Capacity
SCHEDULE 2
Page 2 of 2
Page 63
IDAHO POWER COMPANY
Marginal Cost Analysis 2005
Annual Transmission Marginal Costs
Dollars/kw
(1) Investment ($/kw)
(2) With General Plant Loading (1) x 1.09
(3) Economic Carrying Charge Rate
(4) A&G Loading .45%
(5) Total Carrying Charge
(6) Annual Cost ($/kw) (2) x (5)
(7) Demand related O&M
(8) With A&G loading (7) x 1.355 (9) Marginal Demand Related Costs (6) + (8)
Working Capital
(10) Materials & Supplies (2) x .75%
(11) Revenue Requirement and Taxes for Materials & Supplies (10) x 11.99%
(12) Total Marginal Demand Related Costs (9) + (10) + (11) Rounded
(13) Total Annual Transmission Marginal Costs (rounded)
Notes:
11 Average general plant loading 2000 - 2004
21 Based on 2005 test Year Cost of Capital
31 Average A & G expenses 2000 - 2004 applicable to plant related expenses
41 Average 0& M 2000 - 2004 w/o accts. 565 & 567
51 Average A & G expenses 2000 - 2004 applicable to non-plant related expenses
61 Based on 2005 test Year Cost of Capital
2005 Marginal Cost AnalysisAnnual Transmission Capacity
SCHEDULE 3
Page 1 of 2
2004 IRP
Backbone &
Integration
of New Planned System
Resources Expansion Total
(1)(2)(1)+(2)
$205.$375.
$223.$409.
74%74%
0.45%0.45%
19%19%
$18.$33.
$5.$5.
$7.$7.
$25.$40.
$1.
$0.
$25.
$26.00 I I
$3.
$0.
$41.
$41.00 I I $ 67.00 I
Page 64
SCHEDULE 3
Page 2 of 2
IDAHO POWER COMPANY
Marginal Cost Analysis 2005
Seasonalized Transmission Marginal Costs
Dollars Ikw
Backbone &. Integration of 2004
IRP Resources Planned System Expansion TOTAL
(1)(2)(3)(4)(5)(6)(7)
Monthly Monthl Monthly
0/0 Share $/kwlvear 2/Marainal 0/0 Share $/kw/year4/Mar inal Marainal
of TotallJ $26.of Total Cost
Month (1) x (2)(1) X (2)(3) + (6)
(1)Jan 08%$0.21%$2.$2.
(2)Feb 00%$0.98%$2.$2.
(3)Mar 00%$0.17%$2.$2.
(4)Apr 00%$0.10%$2.$2.
(5)May 84%$2.78%$4.$6.
(6)Jun 26.01 %$6.12.35%$5.$11.83
(7)Jul 22.53%$5.13.08%$5.$11.22
(8)Aug 17.76%$4.11.92%$4.$9.
(9)Sep 11.59%$3.28%$3.$6.40
(10)Oct 00%$0.06%$1.66 $1.66
(11)Nay 42%$0.17%$2.$3.
(12)Dee 77%$2.90%$3.$6.
(13)Sum 100.00%$26.100.00%$41.00 $67.
Notes:
1/ Seasonalized based on average monthly share of peak hour deficiencies
for the five year period 2006-2010. Source: 2004 IRP , Figure 7
2/ Schedule 3, page 1 of 2
3/ Seasonalized based on monthly share of peak hour load growth for the
five year period 2006-2010. Source: 2004 IRP Load Forecast (70th percentile), Technical Appendix
4/ Schedule 3, page 1 of 2
'--
2005 Marginal Cost AnalysisMonthly Transmission Capacity
Page 65
BEFORE THE
IDAHO PUBLIC UTiliTIES COMMISSION
CASE NO. IPC-O7-
IDAHO POWER COMPANY
lIP A Request No.
MOUNTAIN TIME
System Load Peak - 2007
Month Date Hour Peak Load Month Total
Jan 01/16/07 0800 2422 381 539
Feb 02/02/07 0800 2268 107 365
Mar 03/01/07 2000 2023 089 553
Apr 04/30/07 1800 1937 084 842
May 05/31/07 1900 2484 362 862
Jun 06/28/07 1800 3009 529 771
Jul 07/13/07 1600 3193 816,224
Aug
Sep
Oct
Nav
Dee
TOTAL 372 156
WINTER PEAK - 2422
SUMMER PEAK - 3193
BEFORE THE
IDAHO PUBLIC UTiliTIES COMMISSION
CASE NO. IPC-O7-
IDAHO POWER COMPANY
lIP A Request No. 14g
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BEFORE THE
IDAHO PUBLIC UTiliTIES COMMISSION
CASE NO. IPC-O7-
IDAHO POWER COMPANY
lIP A Request No.
These documents are confidential
Y ou will receive a copy when you have
signed Exhibit A to the
Protective Agreement