20080415IPC to Staff 1-2.pdf

BARTON L. KLINE
Senior Attorney
April 14, 2008
Jean D. Jewell, Secretary
Idaho Public Utilities Commission
472 West Washington Street
P. O. Box 83720
Boise, Idaho 83720-0074
Re: Case No. IPC-E-08-01
Evander Andrews Project
Dear Ms. Jewell:
'l
I DA~POR~
An IDACORP Company
Please find enclosed for fiing an original and two (2) copies of Idaho Power
Company's RêSponse to the First Production Request of the Commission Staff and Idaho
Power Company's Response to the Second Production Request of the Commission Staff
regarding the above-referenced matter.
I would appreciate it if you would return a stamped copy of this transmittal letter
to me in the enclosed self-addressed stamped envelope.ve~(j~
Barton L. Kline
BLK:sh
Enclosures
P.O. Box 70 (83707)
1221 W. Idaho St.
Boise, ID 83702
DONOVAN E. WALKER, ISB No. 5921
BARTON L. KLINE, ISB No. 1526
Idaho Power Company
1221 West Idaho Street
P.O. Box 70
Boise, ID 83707
Tel: [phone]
Fax: [phone]
bkline (Q idahopower.com
dwalker (Q idahopower.com
2038 APR I Ll Pt-î 4= 54
PUBLIC
COMMISSIO¡ ,
Attorneys for Idaho Power Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION )
OF IDAHO POWER COMPANY FOR ) CASE NO. IPC-E-08-01
AUTHORITY TO INCREASE ITS RATES )
AND CHARGES FOR ELECTRIC SERVICE ) IDAHO POWER COMPANY'S
DUE TO THE INCLUSION OF THE ) RESPONSE TO THE FIRST
EVANDER ANDREWS PROJECT ) PRODUCTION REQUEST OF THE
INVESTMENT IN RATE BASE ) COMMISSION STAFF
)
)
COMES NOW, Idaho Power Company ("Idaho Powet' or ''the Company"), and in
response to the First Production Request of the Commission Staff to Idaho Power
Company dated March 24, 2008, herewith submits the following information:
IDAHO POWER COMPANY'S RESPONSE TO THE FIRST PRODUCTION REQUEST OF THE
COMMISSION STAFF, Page 1
REQUEST NO.1: Please provide workpapers, spreadsheets, analysis, or other
documentation to support the changes in Operating Expenses (Operation and
Maintenance Expenses, Depreciation Expense, Taxes Other than Income, Provision for
Deferred Income Taxes, Investment Tax Credit Adjustment, Federal Income Taxes, State
Income Taxes) shown on Exhibit 4, pages 1-2 of the Direct Testimony of Michael
Youngblood.
RESPONSE TO REQUEST NO.1: The attached output of the Company's
Jurisdictional Separation Study model (JSS) shows the breakdown of the Operating
Expenses requested, along with the supporting work-papers.
The response to this request was prepared by Michael J Youngblood, Pricing
Analyst II, Idaho Power Company, in consultation with Donovan E. Walker, Attorney II
and/or Barton L. Kline, Senior Attorney Idaho Power Company.
IDAHO POWER COMPANY'S RESPONSE TO THE FIRST PRODUCTION REQUEST OF THE
COMMISSION STAFF, Page 2
REQUEST NO.2: Please provide workpapers, spreadsheets, AURORA input and
output fies, analysis, or other documentation to support the changes in Power Supply
Costs (Acct. 447/Surplus Sales; Acct. 501/Fuel- Thermal Plants; Acct. 547/Fuel- Other;
Acct. 555/Non-Firm Purchases) shown on Exhibit No.4, page 2 of the Direct Testimony of
Michael Youngblood.
RESPONSE TO REQUEST NO.2: Attached is a CD containing the AURORA
database, project file, input and output files used for the Danskin CT1 analysis.
The response to this request was prepared by Scott Wright, Pricing Analyst I,
Idaho Power Company, in consultation with Barton L. Kline, Senior Attorney and/or
Donovan E. Walker, Attorney II, Idaho Power Company.
ilA
DATED at Boise, Idaho this l. day of April 2008.
BART~
Attorney for Idaho Power Company
IDAHO POWER COMPANY'S RESPONSE TO THE FIRST PRODUCTION REQUEST OF THE
COMMISSION STAFF, Page 3
CERTIFICATE OF SERVICE
./ '"
I HEREBY CERTIFY that on this It. - day of April, 2008, 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 B. Stutzman
Deputy Attorney General
Idaho Public Utilities Commission
472 W. Washington (83702)
P.O. Box 83720
Boise, Idaho 83720-0074
Hand Delivered
U.S. Mail
_ Overnight Mail
FAX
Email: Weldon.stutzman (Q puc. idaho.gov
Micron Technology
Conley Ward
Michael C. Creamer
Givens Pursley
601 W. Bannock Street
P.O. Box 2720
Boise, Idaho 83701
Hand Delivered
-LU.S.Mail
_ Overnight Mail
FAX
-- Email cew(Qgivenspursley.com
Dennis E. Peseau, Ph.D.
Utility Resources, Inc.
1500 Liberty Street SE, Suite
250
Salem, OR 97302
Hand Delivered
-LU.S. Mail
_ Overnight Mail
FAX
-X Email dpeseau(Qexcite.com
~~
Barton L. Kline
IDAHO POWER COMPANY'S RESPONSE TO THE FIRST PRODUCTION REQUEST OF THE
COMMISSION STAFF, Page 4
IDAHO POWER COMPANY
CASE NO. IPC-E-08-1
FIRST PRODUCTION REQUEST
OF COMMISSION STAFF
RESPONSE TO
REQUEST NO.1
IDAHO POWER COMPANY
CASE NO. IPC-E-08-1
FIRST PRODUCTION REQUEST
OF COMMISSION STAFF
RESPONSE TO
REQUEST NO.2
RESPONSIVE DOCUMENTS ARE
CONTAINED ON THE ACCOMPANYING CD
IDAHO POWER COMPANY
JURISDICTIONAL REVNUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
TOTAL AllOC IDAHO
3 DESCRIPTION SYSTEM ~IPUC
4 SUMMARY OF RESULTS
5 RATE OF RETURN UNDER PRESENT RATES
i TOTAL COMBINED RATE BASE 64,163,203 60,329,28
2
3 OPERATING REVENUES
4 FIRM JURISDICTION SALES
5 SYSTEM OPPORTUNITY SALES 4,156,333 3,93,970
6 OTHER OPERA liNG REVENUES
1 TOTAL OPERATING REVENUES 4,156,333 3,935,970
8 OPERATING EXPENSES
9 OPERA liON 8 MAINTENANCE EXPENSES 1,672,756 1,584,398
10 DEPRECIATION EXPENSE 1,813,550 1,708,260
11 AMORTIZATION OF LIMITED TERM PLANT
12 TAXS OTHER THAN INCOME 192,017 180,445
13 REGULA TORY DEBITS/CREDITS
14 PROVISION FOR DEFERRED INCOME TAXES 818,774 792,834
15 INVESTMENT TAX CREDIT ADJUSTMENT .1,913,140 1,852,528
16 FEDERAL INCOE TAXES 366,753 35,133
17 STATE INCOME TAXES (1,999,866)(1,936,507)
18 TOTAL OPERA TlNG EXENSES 4,777,123 4,537,092
19 OPERATING INCOME (620,790)(601,122
20 ADD: IERCO OPERA TlNG INCOME
21 CONSOLIDATED OPERA TlNG INCOME (620,790)(601,122)
22 RATE OF RETURN UNDER PRESENT RATES -0.97%-1.00%
23
24 DEVELOPMENT OF REVENUE REQUIREMENTS
25 RATE OF RETURN 8.10%8.10%
26
27 RETURN 5,197,219 4,886,668
2S EARNINGS DEFICIENCY 5,818,010 5,487,791
29
30 NET.TO-ROSS TAX MULTIPLIER 1.642 1.64
31 REVENUE DEACIENCY 9,553,172 9,010,952
32
33 FIRM JURISDICTIONA REVENUES (IPC-E-O?-08 Slip.)649,946,926
34 PERCENT INCREASE REQUIRED 1.39%
33
36 SALES AND WHEELING REVENUES REQUIRED 658,957,878
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4I 12:54 PM 1 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
3 DESCRIPTION
31 SUMMARY OF RESULTS
38 DEVELOPMENT OF RATE BASE COMPONENTS
38 ELECTRIC PLANT IN SERVICE
40 INTANGIBLE PLAT
41 PRODUCTION PLANT
42 TRANSMISSION PLANT
43 DISTRIBUTION PLANT
M GENERAL PLANT
45 TOTAL ELECTRIC PLANT IN SERVICE
46 LESS: ACCUM PROVISION FOR DEPREClA TION
41 AMORT OF OTHER UTILITY PLANT
4l NE ELECTRIC PLANT IN SERVICE
49 LESS: CUSTOMER ADV FO CONSTRUCTION
50 LESS: ACCUM DEFERRED INCOME TAXES
51 ADD: PL T HLD FOR FUTURE+ACQUIS ADJ
52 ADD: WORKING CAPITAL
53 ADD: CONSERVA TIONTHER DFRO PROG.
54 ADD: SUBSIDIARY RATE BASE
55 TOTAL COMBINED RATE BASE
56
51 DEVELOPMENT OF NET INCOME COMPONENTS
58 OPERATING REENUES
59 SALES REVENUES
60 OTHER OPERATING REENUES
61 TOTAL OPERATING REVENUES
62 OPERATING EXPENSES
63 OPERATION Be MAINTENANCE EXPENSES
64 DEPRECIATION EXPENSE
55 AMORTIZA nON OF LIMITED TERM PLANT
66 TAXS OTHER THN INCOME
õ1 REGULATORY DEBITSICREDITS
68 PROVISION FOR DEFERRED INCOME TAXES
69 INVESTMENT TAX CREDIT ADJUSTMENT
70 FEDERAL INCOME TAXES
71 STATE INCOME TAXES
72 TOTAL OPERATING EXPENSES
73 OPERATING INCOME
74 ADD: IERCO OPERATING INCOME
75 CONSOUDA TED OPERATING INCOME
76
77 POWER SUPPLY COSTS:
18 ACCl 447JSURPLUS SALES
79 ACCl 501/FUEL- THERMAL PLANTS
so ACCT. 547IFEL-OTHER
81 ACCT. 55INON-RRM PURCHASES
B2 SUB- TOTAL: NET POWER SUPPLY COSTS
BJ ACCT. 55CSPP PURCHASES
B4 TOTAL POWER SUPPLY COSTS
TOTAL
SYSTEM
ALLOe
SOURC
IDAHO
IPUC
57,650,861 54,751,730
7,120,387 6,142,058
210,729 194,037
64,981,977 61,087,82
64,981,m 61,087,825
818,774 758,588
64,163,203 60,329,238
4,15l,333 3,935,970
4,156,333 3,935,970
1,672,75l 1,584,398
1,813,550 1.08,260
192,017 180,44
818,774 792,834
1,913,140 1,852,528
366,753 355,133
(1,999,866)(1,936,507)4,77,123 4,537,092
(620,790)(601,122)
E10
(620,790)(601,122)
4,156,333 3,935,970
(1,879)(1,nS)
7,916,038 7,496,341
(6,371,633)(6,033,818)
(2,613,807)(2,475,221)
(2,613,807)(2,475,221)
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4J00 12:54 PM 2 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
1
2 TOTAL ALLOC IDAHO
3 DESCRIPTION SYSTEM SOURC ¡PUC
85 TABLE 1.ELECTRIC PLANT IN SERVICE
85 INTANGBLE PLANT
87 301 . ORGANIZATION PL01P
8l 30 . FRANCHISES & CONSENTS 010
89 303. MISCELLANEOUS P101P
90
91 TOTAL INTANGIBLE PLANT
92
93 PRODUCTION PLANT
94310-316/STEAMPRODUCTION D10
95 330-3361 HYDRAUUC PRODUCTION 010
96 340-3461 OTHER PRODUCTION 57,650,861 Dl0 54,751,730
97
98 TOTAL PRODUCTION PLANT 57,650,861 54,751,730
99
10D TRANSMISSION PLANT
101 350/ LAND & LAND RIGHTS. SYSTEM SERVICE 318,972 D11 275,146
102 DIRECT ASSIGNMENT DA350
103 TOTAL ACCOUNT 35 318,972 275,16
ID4
LOS 352/ STRUCTURES & IMPROVEMENTS. SYSTEM SERVICE 265,156 011 22,724
105 DIRECT ASSIGNMENT DA352
107 TOTAL ACCOUNT 352 265,156 228,724
lOl
109 3531 STATION EQUIPMENT. SYSTEM SERVICE 2,749,425 D11 2,371,659
110 DIRECT ASSIGNMENT DA35
III TOTAL ACCOUNT 353 2,749,425 2,371,659
112
113 35/ TOWERS & FIXTURES. SYSTEM SERVICE 1,750,567 D11 1,510.042
114 DIRECT ASSIGNMENT DA35
115 TOTAL ACCOUNT 354 1,750,567 1,510,042
115
11 355/ POLES & FIXTURES. SYSTEM SERVICE 195,301 Dl1 168,46
118 DIRECT ASSIGNMENT DA355
119 TOTAL ACCOUNT 355 195,301 168,467
120
121 3561 OVERHEAD CONDUCTORS & DEVICES. SYSTEM SERVICE 1,840,966 D11 1,588.021
122 DIRECT ASSIGNMENT DA356
123 TOTAL ACCOUNT 356 1,840,966 1,58,021
124
125 359/ ROADS & TRALS - SYSTEM SERVICE D11
125 DIRECT ASSIGNMENT DA359
12 TOTAL ACCOUNT 359
128
129 TOTAl TRANSMISSION PLANT 7,120,387 6,142,058
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413108 12:54 PM 3 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
TOTAl AllOe IDAHO
3 DESCRIPTION SYSTEM SOURCE IPUC
130 TABLE 1-ELECTRIC PLANT IN SERVICE
131
13 DISTRIBUTION PLANT
133 360/ LAND & LAND RIGHTS. SYSTEM SERVICE DA3
134 DIRECT ASSIGNMENT DA360
135 NET DISTRIBUTION PLANT
135 PLUS: ADJUSTMENT FOR CIAC DA30C
131 NET DISTRIBUTION PLANT + CIAC
138
139 361/ STRUCTURES & IMPROVEMENTS. SYSTEM SERVICE DA361S
140 DIRECT ASSIGNMENT DA361
141 NET DISTRIBUTION PLANT
142 PLUS: ADJUSTMENT FOR CIAC DA361C
143 NET DISTRIBUTION PLANT + CIAC
144
145 362/ STATION EQUIPMENT. SYSTEM SERVICE DA362S
145 DIRECT ASSIGNMENT DA362
147 NET DISTRIBUTION PLANT
148 PLUS: ADJUSTMENT FOR CIAC DA362C
1'1 NET DISTRIBUTION PLANT ..CIAC
150
151 364/ POlES, TOWERS & FIXTURES 91,092 DA364 83,332
152 365/ OVERHEAD CONDUCTORS & DEVICES 97,859 DA3 90,851
153 36/ UNDERGROUND CONDUIT 54 DA366 54
154 367/ UNDERGROUND CONDUCTORS & DEVICES 498 DA367 489
155 368/ LINE TRANSFORMERS 20,77 DA36 . 1B,882
155 369/ SERVICES 45 DA369 429
157 370/ METERS DA370
15S 371llNSTALLA TIONS ON CUSTOMER PREMISES DA371
159 373/ STREET LIGHTING SYSTEMS DA373
150
161 TOTAL DISTRIBUTON PLANT 210,729 194,037
162
153 GENERAL PLANT
164 389/lAD & LAND RIGHTS PTD
165 30 / STRUCTURES & IMPROVEMENTS PTD
ISB 391/ OFRCE FURNITURE & EQUIPMENT PTD
IS1 39ITRANSPORTATION EQUIPMENT PTD
iss 39/STORES EQUIPMENT PTD
169 394ITOOLS, SHOP & GARAGE EQUIPMENT PTD
170 395/ LAORATORY EQUIPMENT PTD
171 396/ POWER OPERA TED EQUIPMENT PTD
17 397/COMMUNICATIONS EQUIPMENT PTD
17 398/ MISCELLANEOUS EQUIPMENT PTD
174
175 TOTAL GENERAL PLANT
176
17 TOTAL ELECTRIC PLANT IN SERVICE 64,981,917 61,08,825
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4~3 12:54 PM 4 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE OANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
3 DESCRIPTION
178 TABLE 2.ACCUMULATED PROVISION FOR DEPRECIATION
179
180 PRODUCTION PlA
181 31 ()316I STEAM PRODUCTION
182 33()331 HYDRAULIC PRODUCTION
183 34()346 I OTHER PRODUCTION
184 TOTAL PRODUCTION PLANT
185
186 TRASMISSION PLANT
187 35 I LAND & LAND RIGHTS
188 352 I STRUCTURES & IMPROVEMENTS
189 35 I STATION EQUIPMENT
190 3541 TOWERS & AXTURES
191 3551 POLES & FIXTURES
192 356 i OVERHEAD CONDUCTORS & DEVICES
193 3591 ROADS & TRAILS
194 TOTAL TRNSMISSION PLANT
195
196 DISTRIBUTION PLAT
197 360 lLANO & LAND RIGHTS
180 3611 STRUCTURES & IMPROVEMENTS
199 3621 STATION EQUIPMENT
200 3641 POLES, TOWERS & FIXTURES
201 3651 OVERHEAD CONDUCTORS & DEVCES
202 3661 UNDERGROUND CONDUIT
203 3671 UNDERGROUND CONDUCTORS & DEVICES
20 3681 LINE TRNSFORMERS
205 3691 SERVICES
206370/METERS
201 371/INSTALLATIONS ON CUSTOMER PREMISES
20B 373/ STREET UGHTING SYSTEMS
200 TOTAL DISTRIBUTION PLANT
210
211
212
213 GENERAL PLANT
214 3891 LAND & LA RIGHS
215 39 / STRUCTURES & IMPROVEMENTS
216 3911 OFFICE FURNITURE & EQUIPMENT
217 39ITRANSPORTATION EQUIPMENT
218 391 STORES EQUIPMENT
219 39/ TOOLS, SHOP & GARAGE EQUIPMENT
22 391 LABORATORY EQUIPMENT
221 3961 POWR OPERATED EQUIPMENT
22 3971 COMMUNICA nONS EQUPMENT
22 3981 MISCELLANEOUS EQUIPMENT
224 TOTAL GENERAL PLANT
225
226 AMORTIZA nON OF DISALLOWED COSTS
227
228 TQTALACCUM PROVISION DEPRECIATION
229
230 AMORTIZATION OF OTHER UTILITY PLAT
231 INTANGBLE PLANT
232 HYDRAULIC PRODUCTION
23
234 TOTAL AMORT OF OTHER UTLITY PlA
23
23 TOTAL ACCUM PROVISION FOR DEPR
m & AMORTIZA liON OF OTHER UTILIT PLAT
23
TOTAL AlOC IDAHO
SYSTEM SOURCE IPUC
L 94
L 95
L 96
il03
il07
l 111
ll15
ll19
L 123
i127
ll35
i141
i147
i151
i152
i153
i154
i155
ll56
i157
i158
l159
ll64
ll65
L 166
L 167
ll68
l169
i170
i171
l172
i173
191
191
195
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4~3 12:54 PM 5 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
TOTAL AllOe IDAHO
3 DESCRIPTION SYSTEM SOURCE IPUC
239 TABLE ~ADDlTONS & DEDUCTIONS TO RATEBASE
240
241 NET ELECTRIC PLANT IN SERVICE 64,981,971 61,087,825
242 LESS:
243 252 CUSTOMER ADVANCES FOR CONSTRUCTION
244 POWER SUPPLY D10
245 OTHER DA252
246 TOTAL CUSTOMER ADV FOR CONSTRUCTION
247
248 ACCUMULATED DEFERRED INCOME TAXES
249 190 J ACCUMULATED DEFERRED INCOME TAXES P101P
250 281 J ACCELERATED AMORTIZATION P101P
251 282/ OTHER PROPERTY 818,774 P101P 758,58
252 283/ OTHER P101P
253 TOTAL ACCUM DEFERRD INCOME TAXES 818,774 758,588
254
2S NET ELECTRIC PLANT IN SERVICE 64,163,203 60,329,238
255 ADD:
257 WORKING CAPITAL
258 151 J FUEL INVNTORY E10
259 154 J PLANT MA TERlALS & SUPPLIES
260 PRODUCTION - GENERAL 198
261 TRANSMISSION - GENERAL l129
262 DISTRIBUTION - GENERAL i161+CIAC
26 OTHER. UNCLASSIFIED l177
2ß TOTAL ACCOUNT 154
265 165 J PREPAID ITEMS
266 AD VALOREM TAXES l633
267 OTHER PROD-RELATED PREPAYMENTS 010
268 INSURANCE 198
26!PENSION EXPENSE 1959
270 PREPAID RETIREE BENERTS 1959
271 MISCELLANEOUS PREPAYMENTS P101P
272 TOTAL ACCOUNT 165
273 WORKING CASH ALLOWANCE i556
274
275 TOTAL WORKING CAPITAL
276
27 NET ELECTRIC PLANT IN SERVICE 64,163,203 60,329,28
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4i00 12:54 PM 6 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
TOTAL AlOC
3 DESCRIPTION SYSTEM SOURE
278 TABLE 3.ADDITONS & DEDUCTIONS TO RATEBASE
219
280 NET ELECTRIC PLANT IN SERVICE 64,163,203
281 ADO:
28105/ PLANT HELD FOR FUTRE USE
283 HYDRAULIC PRODUCTION 195
284 TRNS LAND & LAND RIGHTS l103
285 TRNS STRUCTURES & IMPROVEMENTS i107
286 TRNSSTATlONEQUIPMENT L 111
281 DIST LAND & LAND RIGHTS L 137
286 DIST STRUCTURES & IMPROVEMENTS l143
289 GEN LAND & LAND RIGHTS L 164
29 GEN STRUCTURES & IMPROVEMENTS L 165
291 TRNSPORTATION EQUIPMENT L 167
292 TOTAL PLAT HELD FOR FUTURE USE
293
284 114/115 - PRAIRIE ACQUISITION ADJUSMENT (ACCOUNT 406)CIDA
285
296 DEFERRED PROGRMS:
281182/ CONSERVATION PROGRAS
286 IDAHO DEFERRED CONSERVATION PROGMS CIDA
29 OREGON DEFERRED CONERVATION PROGRAMS CODA
30 TOTAL CONSERVATION PROGRMS
301 162/ MISC. OTHER REGULA TORY ASSETS
302 REORGAIZATION COSTS LABOR
303 AM. FALLS BOND REFNANClNG E1D
304 INCREMENTAL SECURIT COSTS CODA
305 PROFESSIONAL FEES CIDA
306 INTERVENOR FUNDING CiDA
301 GRID WEST. OPUC OROER 06-3 CODA
308 GRID WEST. FERC L 129
309 TOTAL OTHER REGULATORY ASSETS
310 166/ MISC. OTHER DEFERRD PROGRAS E10
311 TOTAL DEFERRED PROGRAS
312
313 DEVELOPMENT OF tERCO RATE BASE
314 INVESTMENT IN IERCO E10
315 PREPAID COAL ROYALTIES E10
316 NOTES PAYABLE TOIRECEIVABLE FROM SUBSIDIARY E10
317 TOTAL SUBSIDIARY RATE BASE
318
319 TOTAL COMBINED RATE BASE 64,163,203
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41008 12:54 PM
IDAHO
IPUC
60,329,238
60,329,238
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IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANS KIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
TOTAL ALLOC IDAHO
3 DESCRIPTION §Y SOURCE !f
320 TABLE 4-0PERATING REVENUES
321 OPERATING REVNUES
322 FIRM ENERGY SALES
323 44()448I RETAIL RETREV
324 440REVENUE OFFSET FO PLANT ADDITONS DAREV
32 447/ FIRM SALES FOR RESALE RESREV
326 447/ SYSTEM OPPORTUNITY SALES 4,156,333 E10 3,935,970
32 TOTAL SALES OF ELECTRICITY 4,156,333 3;935,970
32
32 OTHER OPERATING REVENUES
330 415/ MERCHADISING REVENUES D60
331
33 451 / MISCELLANEOUS SERVCE REVENUES 0A451
333
334 4541 RENTS FROM ELECTRIC PROPERTY
335 SUBSTATION EQUIPMENT l 111
336 TRSFORMER RENTAlS 011
33 LINE RENTALS 011
33 COGENERTION i447
33 REA ESTATE RENTS i175
34 DARK FIBER PROJECT CIDA
341 POLE ATTACHMENTS L 151
342 FACILmES CHAGES DA45
343 OTHE RENTALS L 95
34 MISELlAEOUS DA454MIS
34 TOTAL ACCOUNT 454
34
347 456/ OTHER ELECTRIC REVENUES
34$TRANSMISSION FOR OTHERS - DA FIRM DARRM
349 TRANSMISSoN FOR OTHERS - FIRM 011
350 TRANSMISSION FOR OTHERS - NON FIRM E10
351 PHOTOVOl TAlC STATION SERVICE L 161-+IAC
352 ANTELOPE L 129
353 CONSERVATION RECOVERY - OREGON CODA
35 SIERRA PACFIC USAE CHARGE E10
35 STAND-Y SERVICE DASTNBY
35 DSMRIDER CIDA
357 MISCelLANEOUS L 175
35 TOTAL ACCOUNT 456
359
36 TOTAL OTHER OPERATING REVENUES
361
35 TOTAL OPERATING REVENUES 4,156,333 3,935,970
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41008 12:54 PM 8 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
1
2 TOTAL ALLOC IDAHO
3 DESCRIPTION SYSTEM SOURCE Il
363 TABLE 5-0PERA nON & MAINTENANCE EXENSES
364 STEA POWER GENERATION
365 OPERATION
366 500 1 SUPERVISION & ENGINEERING
#: I ~ CD ~ (1,879)
D10
367 501 1 FUEL E10 (1,779)
368 5021 STEAM EXPENSES
369 LABOR D10
370 OTHER E10
371 TOTAL ACCONT 502
372 505/ELECTRIC EXPENSES
373 LABOR D10
374 OTHER E10
375 TOTAL ACCOUNT 505
376 5061 MISCELLANEOU EXPENSES D10
37 507/RENTS 194
378 STEAM OPERATION EXPENSES (1,879)(1,779)
379
380 MAINTENANCE
381 510/ SUPERVISION & ENGINEERING D10
3l 511 / STRUCTURES D10
383 512/ BOILER PLAT
384 LABOR D10
31 OTHER E10
386 TOTAL ACCOUNT 512
387 5131 ELECTRIC PLANT
388 LABOR D10
369 OTHER E10
390 TOTAL ACCOUNT 513
391 5141 MISCELLANEOUS STEAM PLANT D10
392 STEAM MAINTENANCE EXPENSES
393 TOTAL STEAM GENERATION EXPENSES (1,879)(1,779)
394
39
396 HYDRAULIC POWER GENERATION
397 OPERATION
398 5351 SUPERVISION & ENGINEERING l813
399 5~ 1 WATER FOR POWER 010
40 537/ HYDRAULIC EXPENSES 010
401 5381 ELECTRIC EXPENSES
402 LABOR D10
40 OTHER E10
404 TOTAL ACCOUNT 538
405 5391 MISCELLAEOUS EXPENSES D10
406 5401 RENTS D10
407 HYDRAULIC OPERATION EXPENSES
40
4D MAINTENACE
410 541/ SUPERVISION & ENGINEERING i824
411 5421 STRUCTURES D10
412 543/RESERVOIRS, DAMS & WATERWAYS D10
413 544/ ELECTRIC PLANT
414 LABOR D10
415 OTHER E10
416 TOTAL ACCOUNT 544
417 5451 MISCELLEOUS HYDRAULIC PlA 195
418 HYDRAULIC MAINTENANCE EXPENSES
419 TOTAL HYDRAULIC GENERATION EXPENSES
420
421 OTHER POWER GENERATION
422 OPERATION
423 5461 SUPERVISION & ENGINEERING
¡l J f! ~t 837
424 547/FUEL 7,916,038 E10 7,49,341
425 5481 GENERATING EXPENSES
426 LABOR D10
427 OTHER E10
428 TOTAL ACCOUNT 548
429 549/ MISCELLANEOUS EXPENSES D10
43 55/RENTS D10
431 OTHER POWER OPER EXPENSES 7,916,038 7,49,341
C:\Dcument end BetlngsliJy59llocal SengslTemporaiy Internet FUesIOKE9skln1_wogslU.X1slJ OUUT
9 of 214~00 12:M PM
IDAHO POWER COMPANY
JURISDICTIONAL REVNUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
3 DESCRIPTION
432 TABLE 5-0PERATION & MAINTENANCE EXPENSES
433 MAINTENANCE
434 551/ SUPERVISION & ENGINEERING
435 5521 STRUCTURES
436 553/ GENERATING & ELECTRIC PLANT
437 LABOR
43B OTHER
439 TOTAL ACCOUNT 553
44 5541 MISCELLANEOUS EXPENSES
441 OTHER POWER MAINT EXPENSES
442 TOTAL OTHER POWER GENERATION EXP
44
44 OTHER POWER SUPPLY EXPENSE
44 555.1/ PURCHASED POWER
446 555.2/ COGENERATION & SMALL POWER PROD
447 CAPACITY RELATED
44 ENERGY RELATED
449 TOTAL 555.2ISPP450 555/OTAl
451 556 I LOAD CONTROl & DISPATCHING EXPENSES
452 557 J OTHER EXPENSES
453 TOTAL OTHER POWER SUPPLY EXPENSES
454
015 TOTAL PRODUCTION EXPENSES
456
457 TRANSMISSION EXPENSES
456 OPERATION
459 5601 SUPERVISION & ENGINEERING
4$0 5611 LOAD DISPATCHING
461 5621 STATION EXPENSES
462 56/ OVERHEA LINE EXPENSES
463 561 TRANSMISSION OF ELECTRICITY BY OTHERS
464 56/ MISCELLANEOUS EXPENSES
465 567 / RENTS
466 TOTAL TRANSMISSION OPERATION
467
46B MAINTENACE
469 56/ SUPERVISION & ENGINEERING
470 56/ STRUCTURES
471 570 J STA nON EQUIPMENT
472 571/ OVERHEAD LINES
473 573 J MISCELLANEOUS PLA
474 TOTAL TRANSMISSION MAINTENANCE
475
476 TOTAL TRANSMISSION EXPENSES
477
476 DISTRIBUTION EXPENSES
479 OPERATION
48 580 I SUPERVISION & ENGINEERING
48 581ILOAD DISPATCHING
48 582 J STATION EXPENSES
4l 58 J OVERHEA LINE EXPENSES
48 58 J UNDERGROUND LINE EXPENSES
46 585 J STREET LIGHTING & SIGNAL SYSTEMS
46 586 J METR EXPENSES
487 587 J CUSTOMER INSTALlTIONS EXPENSE
45 588 J MISCELlNEOUS EXPENSES
48 589 J RENTS
490 TOTAL DISTRIBUTION OPERATION
TOTAL ALLOC
SYSTEM ~
l847
010
010
El0
iOO
7,916,038
#I~~(6,371,633)El0
01D
E10
(6,371,633)
D1D
010
(6,371,633)
1,542,526
l129
011
l111
l115+119+1
El0
l129
l129
l129
l107
l 111
L 115+119+1
l129
l161
D60
l149
l151+152
i153154
i159
i157
L 158
l161
L 161
C:lCocumels and Setigs\mjy59\local SettlngslTempory Inteet Fles\OlKEDakll_wogs.idIJSS OUPU
4~3 12:54 PM
IDAHO
IPUC
7,496,341
(6,033,818)
(6,033,818)
(6,033,818)
1,460,743
10 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
TOTAL ALLOC IDAHO
3 DESCRIPTION SYSTEM §!!f
491 TABLE 5-0PERATJON & MAINTENANCE EXPENSES
49 MAINTENANCE
493 590/ SUPERVISION & ENGINEERING l 161
494 5911 STRUCTURES i143
495 5921 STATION EQUIPMENT l149
4S 593 I OVERHEAD LINES t 151+52
497 5941 UNDERGROUND LINES t 153+154
498 5951 LINE TRANSFORMERS i155
499 5961 STREET LIGHTING & SIGNL SYSTEMS t 159
50 597 I METERS t 157
501 5981 MISCELLANEOUS PLANT t 161
50 TOTAL DISTRIBUTION MAINTENANCE
50 TOTAL DISTRIBUTION EXENSES
504
505 CUSTOMER ACCOUNTING EXPENSES
500 9011 SUPERVISION 1917
507 9021 METER READING CW902
598 9031 CUSTOMER RECORDS & COLLECTIONS CW903
50 9041 UNCOLLECTIBLE ACCOUNTS CW904
510 905/ MISC EXPENSES l 507-t08..
511 TOTAL CUSTOMER ACCOUNTING EXPENSES
512
513 CUSTOMER SERVCES & INFORMATION EXPENSES
514 907/ SUPERVISION i924
515 9081 CUSTOMER ASSISTANCE DA90
510 909/INFORMATION & INSTRUCTIONAL DA909
51 910/MISCELLANEOU EXPENSES l515-t16
51B TOTAL CUST SERV & INFORMATN EXPENSES
519
520 ADMINISTRTIVE & GENERAL EXPENSES
521 920 I ADMINISTRATIVE & GENERA SALARIES LABOR
522 921 I OFFICE SUPPLIES LABOR
523 921 ADMIN & GENERAL EXPENSES TRAFERRED-CR LABOR
524 9231 OUTSIDE SERVCES l;i f§ ø -129066 LABO
52 9241 PROPERTY INSURANCE
520 PRODUCTION - STEAM D10 122,575,
527 ALL RISK & MISCELLNEOUS ~1,164 P110P 1,080
528 TOTAL ACCOUNT 924
~ J.(ift 130,229
123,655
529 9251 INJURIES & DAMAGES LABOR
530 9261 EMPLOYEE PENSIONS & BENEFITS LABOR
531 927 I FRAHISE REQUIREMENTS CIDA
532 9281 REGULA TORY COMMISSION EXPENSES
533 928.1011 FERC ADMIN ASSESS & SECURITES
53 CAPACITY RELATED D10
53 ENERGY RELATED E10
536 928.101/FERC ORDER 472 Egg
537 928.1011 FERC MISCELlNIOUS RESRE
53 928.102 ÆRC RATE CASE RESREV
53 928.104/FERC OREGON HYDRO RESREV
540 SEC EXPENSES L 177
541 928.202/1DAHO PUC -RATE CASE CIDA
54 92820/IDAHO PUC - OTHER CIOA
543 928.3011 OREGON PUC - FlUNG FEES CODA
544 928.301 OREGON PUC - RATE CASE CODA
545 928.30 I OREGON PUC - OTHER CODA
546 IPC/PUC JSS TRUE-UP ADJ PTD
547 TOTAL ACCOUNT 928
548 929/DUPLICA TE CHARGES LABOR
549 930.1/ GENERAL ADVERTISING LABORii930.2/ MISCELLAEOU EXPENSES LABOR
051 931 I RENTS L 175
55 TOTAL ADM & GEN OPERATION 130,229 123,655
553 PLUS:
554 931 GENERA PLANT MAINTENANCE L 175
55 416/ MERCHANDISING EXPENSE 060
55 TOTAL OPER & MANT EXPENSES 1,672,756 1,584,398
C:lOcumenlS and seWngslmjy4ltocal SeltslTempory Inlert FiøslKE9nsknl_wogst.xIJSS OUTPV
4l08 12:54 PM 11 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN cn GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
1
2
3 DESCRIPTION
55 TABLE 6-DEPRECIA TlON & AMORTI TION EXPENSE
559
559 DEPRECIATION EXPENSE
560 310-316/ STEAM PRODUCTION
561 330-336 J HYDRAULIC PRODUCTION
562 340-346 J OTHER PRODUCTION
563 TOTAL PRODUCTION PLANT
564
555 TRANSMISSION PLANT
566 35 I LAND & LAND RIGHTS
567 352 I STRUCTURES & IMPROVEMENTS
568 3531 STATION EQUIPMENT
669 354ITOWERS & FIXTURES
570 3551 POLES & RXTURES
571 3581 OVERHEAD CONDUCTORS & DEVICES
572 3591 ROADS & TRAILS
573 TOTAL TRANSMISSION PLANT
574
575 DISTRIBUTON PLANT
576 360 I LAD & LAND RIGHTS
51 3611 STRUCTURES & IMPROVEMENTS
57836/ STATION EQUIPMENT
579 3641 POLES, TOWERS & FIXTURES
580 365/ OVERHEAD CONDUCTORS & DEICES
581 3661 UNDERGROUND CONDUIT
582 367/ UNDERGROUND CONDUCTORS & DEVICES
593 3681 LINE TRNSFORMERS
584 369/ SERVICES
595 370/ METERS
596 371/INSTALLATIONS ON CUSTOMER PREMISES
58 373 f STREET LIGHTING SYSTEMS
598 TOTAL DISTRIBUTION PLANT
599
590
591 GENERAL PLANT
58 38 f LAND & LAND RIGHTS
59 390 f STRUCTURES & IMPROVEMENTS
594 391 f OFFICE FURNITURE & EQUIPMENT
595 39ITRANSPORTA TION EQUIPMENT
596 39 f STORES EQUIPMENT
597 39 f TOOLS, SHO & GAGE EQUIPMENT
5l 391 LABORATORY EQUIPMENT
599 3961 POWER OPERATED EQUIPMENT
60 3971 COMMUNICATIONS EQUIPMENT
001 391 MISCELLNEOUS EQUIPMENT
60 TOTAL GENERAL PLANT
603
60
605
60 DEPRECIATION ON DISALLOWED COSTS
607 TOTAL DEPRECIATION EXPENSE
608
609 AMORIIZA TION EXPENSE
610 INTANGBLE PLANT
611 HYDRAULIC PRODUCTION
612 ADJUSTMENTS, GANS & LOSSES
613 TOTAL AMORTIZATION EXPENSE
614
615
TOTAL~
-; "' Q ry 1,647,167
CA't ": 1,647,167
fr õi (l ~
~J-&~
TOTAL DEPRECIATION EXPENSE
TOTAL DEPRECIATION & AMORTIZATION EX
C:\Om.nl and 8etljy5954\Local Sengs\Temporary Int. met F"~.s\OLKE9anskl1_ workstudy.xslJ OUTPUT
413008 12:54 PM
~3'046
3,421
58,288
42,889
5,742
,083
159,468
3,343
3,180
1
14
359
17
6,914
1,813,550
1,813,550
1,813,550
ALLOC~
L 94
L 95
L 96
l1æ
l107
l 111
i115
L 119
L 123
L 127
L 137
L 143
L 149
L 151
i152
i153
l154
l155
i156
l157
L 158
L 159
L 164
L 165
L 166
L 167
L 168
L 169
L 170
L 171
L 172
L 173
L 22
L 91
L 95
L 91
IDAHOIf
1,564,335
1,564,335
11,253
2,951
50,29
36,99
4,953
31,125
137,557
3,058
2,953
1
13
327
16
6,368
1,708,260
1,708,260
1,708,260
12 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE OANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
3 DESCRIPTION
616 TABLE 7-TAXS OTHER THAN INCOME TAXES
617
618 TAXES OTHER THAN INCOME
619 FEDERA TAXES
620 FICA
621 FUTA
622 LESS PAYROLL DEDUCTION
623
624
625
626
627
626
629
630
631
632
633
534
635
63
637
63
639
64
641
642
643
644
645
646
647
646
649
650
651 TOTAL TAXES OTHER THAN INCOME
652 TABLE B-REGULA TORY DEBITS & CREDITS
653 REGUTORY DEBITSIREDITS
664 STATE OF IDAHO
655 STATE OF OREGON
656
65 TOTAL REGULATORY DE8lTSIREDITS
65
659
66 TABLE 9-NCOME TAXES
661
662 4101411 NET PROVISION FOR DEFERRED INCOME TAXES
663
664 411.4 - INVESTMENT TAX CREDIT ADJUSTMENT
665
666 SUMMAY OF INCOME TAXES
66
668 TOTAL FEDER INCOME TAX
669
670 STATE INCME TAX
671 STATE OF IDAHO
6n STATE OF OREGON
673 OTHER STATES
674 TOTAL STATE INCOME TAXES
TOTAL
SYSTEM
STATE TAXES
AD VALOREM TAXES
JIM BRlDGERSTATION
VALMY
BOARDMAN
OTHER-PRODUCTION PLAT
OTHER-TRANSMISSION PLANT
OTHER-DISTRIBUTION PLANT
OTHER-GENERAL PLANT
SUB-TOTAL
F=3(g4J
"
¡: ;i ~ Q; - 170,017
/22,000
192,017
LICENSES. HYDRO PROJECTS
REGULATORY COMMISSION FEES
STATE OF IDAHO
STATE OF OREGON
STATE OF NEVADA
FRANCHISE TAXES
STATE OF OREGON
STATE OF NEVADA
OTHERSTATETAXES
UNEMPLOYMENT TAXES
HYDRO GENERATION KWH TAX
IRRIGATION-PIC
1F1ØØ
192,017
-¡ 5cYlf
#= "- 818,774
o ~ 0-- 1,913,140
#=~~~366,753
/
44 fQ r&(?
(1,996,058)
(2,856)
(952)
(1,999,866)
C:IDOCUin and Seltngs1Jy554oca SeltelTempory Inlerne Fies\oLKEnllnl_woklgir.xleISS OUT
41300 12:54 PM
ALLOl
SOURCE
IDAHOIf
LABOR
LABOR
LABOR
l 94
194
194
198 161,468
l129 18,977
l161
i175
180,44
195
CIDA
CODA
CNDA
CODA
CNDA
LABOR
E10
E10
CIDA
CODA
i695
L 69
180,44
792834
1,852,528
355,133
(1,932,819)
(2,766)
(922)
(1,936,507)
13 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
TOTAL ALLOC IDAHO
3 DESCRIPTION SYSTEM ~IPUC
675 TABLE 10-CALCULATION OF FEDERAL INCOME TAX
676 OPERATING REVNUES 4,15lì,33 3,935,970
677
678 OPERA TlNG EXPENSES
679 OPERATION & MAINTENANCE 1,672,756 1,584,398
680 DEPRECIATION EXPENSE 1,813,550 1,708,260
66\AMORTIZATION OF LIMITED TERM PLANT
662 TAXES OTHER THAN INCOME 192,017 180,44
663 REGULA TORY DEBITS/CREDITS
684 TOTAL OPERATING EXPENSES 3,678,323 3,473,104
665
66 BOOK. TAX ADJUSTMENT L 68
667
666 INCOME BEFORE TAX ADJUSTMENTS 478,010 462,866
669
690 INCOME STATEMENT ADJUSTMENTS
691 LONG TERM DEBT INTEREST EXPENSE i177
692 OTHER INTEREST EXPENSE l177
6S TOTAL INTEREST CHARGES
694
695 NET OPERATING INCOME BEFORE TAXES 478,010 462,866
696
697 ALLOWANCE FOR AFUDC i695
698 FEDERAL INCOME TAX ADJUSTMENTS (1,430.012)l69 (1,384,707)
699
700 NET OPER INCOME BEFORE STATE INCOME TAXES (952.002)(921,841)
701
702 TOTAL STATE INCOME TAXES (ALLOWED)(1,999,8lì6)l 73+731+i (1,936,507)
703
704 TOTAL FEDERAL TAXBLE INCOME 1,047,8lì4 1,014,666
765
706 FEDERAL TAX AT 35 PERCENT: ORDERED EFF RATE 366,753 f! 35.00~355,133
707 ADO: CURRENT YEAR'S TAX DERCIENCIES l 706
708 PRIOR YEARS' TAX ADJUSTMENT l 706
769
710 TOTAL FEDERAL INCOME TAX 366,753 355,133
711 TABLE 11-0REGON STATE INCOME TAX
712
713 NET OPERATING INCOME BEFORE TAXES. OREGON 478,010 l69 462,866
714
715 ALLOWANCE FOR AFUOC l 713
716 STATE INCOME TAX ADJUSTMENTS (1,430,012)l 713 (1,384,707)
717 ADD: MFG DEDUCTION NOT ALLOWED L 713
716
719 TOTAL STATE INCOME TAX ADJUSTMENTS. OREGON (1,430,012)(1,384,707)
720
72 INCOME SUBJECT TO OREGON TAX (952.002)(921,841)
722
72 IERCO TAXBLE INCOME in1
n4
m TOTAL STATE TAXBLE INCOME - OREGON (952,02)(921,841)
726
m OREGON TAX AT 0.3 PERCENT: ORDERED EFF. RATE (2,856)(j 0.30 (2,766)
726 LESS: INVESTMENT TAX CREDIT t 721
729
730 STATEINCOMETAXALLOWED-OREGON (2.856)(2,766)
731 ADD: CURRENT YEAR'S TAX DEFICIENCY in7
732 PRIOR YEARS' TAX ADJUSTMENT t n7
733
734 STATE INCOME TAX PAID.OREGON (2,85lì)(2,766)73
C:\Documenl$ and S~slmJy5ocl 5eltgs\Tempora Internet FBesLKE9\nsldn1_WCngstdy.xIs\SS OUPU
4/31 12:54 PM 14 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANS KIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
TOTAL AlOC IDAHO
3 DESCRIPTION SYSTEM ~Il
136 TABLE 12.IDAHO STA TE INCOME TAX
737
738 NET OPERATING INCOME BEFORE TAXES. IDAH 478,010 L 69 462,866
739
740 ALLOWANCE FORAFUDC L 738
741 TOTAL STATE INCOME TAX ADJUSTMENTS -IDAHO (1,430,012)L 738 (1,384,707)
742
743 INCOME SUBJECTTO IDAHO TAX (952,002)(921,841)
744
m IERCOTAXABLE INCOME L 743
743 BONUS DEPRECIATION ADJUSTMENT L 743
741 TOTAL STATE TAXBLE INCOME . IDAHO (952,002)(921,841)
748
149 IDAHO TAX AT 5.9 PERCENT: ORDERED EFF. RATE (56,168)~ 5.90%(54,389)
150 LESS: INVESTMENT TAX CREDIT 1,939,890 L 749 1,878,431
751
752 STATE INCOME TAX ALLOWED. IDAHO (1,996,058)(1,932,819)
753 ADD: CURRENT YEAR'S TAX DERCIENCY l 749
754 PRIOR YEARS' TAX ADJUSTMENT l 749
7SS STATE INCOME TAX PAID -IDAHO (1,996,058)(1,932,819)
756
7':
7S8 OTHER STATE INCOME TAX
758 INCOME SUBJECTTO TAX (952,002)(921,841)
760
761 IERCO TAXBLE INCOME L 759
762 BONUS DEPRECIATION ADJUSTMENT L 759
763 TOTAL TAXABLE INCOME-OTHER STATES (952,02)(921,841)
764
7ô5 OTHER TAX AT 0.1 PERCENT (952)(922)
766 ADD: CURRENT YEAR'S TAX DERCIENCY L 755
715 PRIOR YEARS' TAX ADJUSTMENT L 755
768 OTHER STATES' INCOME TAX PAID (952)(922)
769 TABLE 13.LABOR RELATED ALLOCATORS FROM 2007 TEST YEAR
170 STEAM POWER GENERATION
77 OPERATION
772 500/ SUPERVISION & ENGINEERING 242,115 L 773-783 229,940
773 501/FUEL D1D
174 502/ STEAM EXPENSES
775 LABOR D1D
776 OTHER D10
m TOTAL ACCONT 502
178 505/ ELECTRIC EXPENSES
17 LABOR D1D
780 OTHER D10
781 TOTAL ACCOUNT 505
782 50/ MISCELLNEOUS EXPENSES 10,824 D10 10,280
783 S07/RENTS D1D
784 STEAM OPERATION EXPENSES 252,939 240,219
785
786 MAINTENANCE
787 510/ SUPERVISION & ENGINEERING l788-7'J
71 511 /STRUCTURES 010
789 512/ BOILER PLANT
790 LABOR 010
791 OTHER 010
79 TOTAL ACCONT 512
793 513/ ELECTRC PLAT
794 LABOR D10
795 OTHER D10
796 TOTAL ACCOUNT 513
797 514/ MISCELLAEOUS STEAM PLANT D10
798 STEAM MAINTENAE EXPENSES
799 TOTAL STEAM GENERATION EXPENSES 252,939 240,219
80
C:\Documents and sengsljy4llcal sengsTemporary Internet FDesIOE9IDnskll_worklgsy.lds\SS OUUT
4/312008 12:~4 PM 15 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
i
2 TOTAL AlLOC IDAHO
3 DESCRIPTION SYSTEM SOURCE IPUC
801 TABLE 13-LABOR RELATED ALLOCATORS FROM 200 TEST YEAR
802 HYDRAULIC POWER GENERATION
80 OPERATION
80 535/ SUPERVISION & ENGJNEERING 3,576,633 ilJ812 3,396,380
Iw 536/ WATER FOR POWER 263,385 E10 249,421
806 537/ HYDRAULIC EXPENSES 3,684,076 D10 3,498,812
807 538/ ELECTRIC EXPENSES
808 LAOR 1,062,723 010 1,00,21
809 OTHER 010
610 TOTAL ACCOUNT 53 1,062,723 1,009,281
611 539 / MISCELLANEOUS EXPENSES 1,553,227 010 1,475,119
812 540/RENTS D10
813 HYDRAULIC OPERA nON EXPENSES 10,140,044 9,629,013
814
815 MAINTENANCE
816 541 / SUPERVISION & ENGINEERING 1,749,185 i817-82 1,661,222
817 542/ STRUCTURES 721,069 010 684,808
818 543/ RESERVOIRS, DAMS & WATERWAYS 595,009 010 565,087
819 544/ ELECTRIC PLANT
820 LABOR 1.558,155 010 1,479,799
821 OTHER 010
82 TOTAL ACCOUNT 54 1,558,155 1,479,799
82 5451 MISCELLANEOUS HYDRAULIC PlA 2,094,801 010 1,989,45
824 HYDRAULIC MAINTENANCE EXPENSES 6,718,219 6,380,375
825 TOTAL HYDRAULIC GENERATION EXPENSES 16,858,263 16,009,388
826
827 OTHER POWER GENERATION
828 OPERATION
829 546/ SUPERVISION & ENGINEERING 285,624 l830-836 271,261
830 547/FUEL E10
831 548/ GENERATING EXPENSES
832 LAOR 204,709 D10 194,415
833 OTHER D10
834 TOTAL ACCOUNT 548 204,709 194,415
835 5491 MISCELLANEOUS EXPENSES 153,681 D10 145,953
835 550/RENTS D10
837 OTHER POWER OPER EXPENSES 644,014 611,628
838
839 MAINTENANCE
840 551 / SUPERVISION & ENGNEERING l841.846
841 552/ STRUCTURES 147,295 010 139,888
842 553/GENERATING& ELECTRIC PLANT
843 LABOR 84,735 D10 80,474
844 OTHER D10
84 TOTAL ACCOUNT 55 84,735 80,414
843 554/ MISCELLANEOUS EXPENSES 178,805 D10 169,813
84 OTHER POWER MAINT EXPENSES 410,835 39,175
84 TOTAL OTHER POWER GENERA TJON EXP 1,054,84 1,001,803
84
85 OTHER POWER SUPPLY EXPENSE
851 55.1 / PURCHASED POWER E10
852 555.2/ COGENERATION & SMALL POWER PROD
853 CAPACITY RELATED D10
854 ENERGY RELATED E10
85 TOTAL 555.2JSPP
856 55OTAL
857 556/ LOAD CONTROL & DISPATCHING EXPENSES 010
B58 5571 OTHER EXPENSES 1,766,020 D10 1,671,211
869 TOTAL OTHER POWER SUPPLY EXPENSES 1,766,020 1,67,211
860
861 TOTAL PRODUCTION EXPENSES 19,932,071 18,928,621
C:\Documenls and Seltlnslmjy554oc SellgslTempora Intert FleslKenCwolngstdy.xlJSS OUTPUT
41008 12:54 PM 16 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
TOTAL ALLOC IDAHO
3 DESCRIPTON SYSTEM ~IPUC
862 TABLE 13-LABOR RELA TED ALLOCA TORS FROM 2007 TEST YEAR
86. TRANSMISSION EXPENSES
864 OPERATION
B6 560 I SUPERVISION & ENGNEERING 2,051,890 l129 1,749,982
B6 5611 LOAD DISPATCHING 3,338,167 D11 2,879,509
S6 5621 STATION EXPENSES 1,420,639 l 111 1,214,241
868 563 I OVERHEAD LINE EXPENSES 372,386 l 115+119+1 316,756
869 5651 TRANSMISSION OF ELECTRICITY BY OTHERS E10
870 561 MISCELLANEOUS EXPENSES 215,336 l476 189,188
871 5671 RENTS l129
8n TOTAL TRANSMISSION OPERATION 7,398,418 6,349,677
B73
B74 MAINTENACE
B75 568/ SUPERVISION & ENGINEERING 183,218 l129 156,260
676 569/ STRUCTURES 245,689 i107 210,487
B77 570/ STATION EQUIPMENT 1,753,901 L 111 1,499,085
878 5711 OVERHEAD LINES 745,787 i115+119+1 634,376
679 5731 MISCELLAEOUS PLANT 4,234 l129 3,611
as TOTAL TRANSMISSION MAINTENAE 2,932,829 2,503,819
B6t
662 TOTAL TRANSMISSION EXPENSES 10,331,247 8,853,49
663
664 DISTRIBUTION EXPENSES
686 OPERATION
686 58 I SUPERVISION & ENGINEERING 2,344,452 l161 2,196,608
667 581ILOAD DISPATCHING 2,760,490 D60 2,615,053
668 5821 STATION EXPENSES 710,607 i149 682,598
669 58/ OVERHEAD LINE EXPENSES 3,026,531 L 151+152 2,782,595
890 5841 UNDERGROUND LINE EXPENSES 811,289 i153154 803,354
891 5851 STREET LIGHTING & SIGNAL SYSTEMS 69,504 l159 65,959
692 5861 METER EXPENSES 3,364,647 i15?3,211,78
893 5871 CUSTOMER INSTALLATIONS EXPENSE 911,438 L 158 821,319
894 5881 MISCELLAEOUS EXPENSES 3,473,390 i503 3,258,611
695 589 I RENTS L 161
896 TOTAL DISTRIBUTION OPERATION 17,484,348 16,437,883
697
898 MAINTENANCE
899 590 I SUPERVISION & ENGINEERING 299,593 l161 280,700
000 591/ STRUCruRES l143
901 5921 STATION EQUIPMENT 1,869,369 L 149 1,795,688
90 593/ OVERHEAD LINES 3,223,836 L 151+152 2,963,9989l594/ UNDERGROUND LINES 730,943 L 153154 718,480
904 595/ LINE TRFORMERS 42,791 L 155 38,897
90 5961 STREET LIGHTING & SIGNAL SYSTEMS 303,617 L 159 288,133
906 5971 METERS 673,578 L 157 642,976
90 598/MISCELLANEOUS PLANT 96,018 l161 89,963
908 TOTAL DISTRIBUTION MAINTENANCE 7,239,745 6,818,834
90 TOTAL DISTRIBUTION EXPENSES 24,724,093 23,256,717
910
911 CUSTOMER ACCOUNTING EXPENSES
912 9011 SUPERVISION 408,36 L 913 385,558
913 902/ METER READING 3,650,666 CW902 3,44,492
914 901 CUSTOMER RECORDS & COLLECTIONS 7,128,386 CW903 6,852,490
915 90/ UNCOLLECTIBLE ACCOUNTS CW904
916 9OS/MISC EXPENSES 1913-915
917 TOTAL CUSTOMER ACCOUNTING EXPENSES 11,187,688 10,682,540
918 11,187,688
919 CUSTOMER SERCES & INFORMTION EXPENSES
920 9071 SUPERVISION 266,392 1923 259,606
921 90/ CUSTOMER ASSISTANCE 3,752,861 i515 3,657,262
922 90/INFORMATION & INSTRUCTIONAL i516
923 9101 MISCELLNEOUS EXPENSES 562,795 1921+922 548,459
924 TQTALCUST SERV & INFORMATN EXPENSES 4,582,048 4,46,327
C:\Oouments an Segslmjy5\Local seg.\Tempcrary Internet FlIe\OlKEn.ki1_worlsludy.x.\JSS OUUT
4~3 12:54 PM 17 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
3 DESCRIPTION
925 TABLE 13.LABOR RELATED ALLOCATORS FROM 2007 TEST YEAR
926 ADMINISTRATIVE & GENERAL EXPENSES
927 920 / ADMINISTRATIVE & GENERAL SALARIES
928 921 OFFICE SUPPLIES
929 9221 ADMIN & GENERA EXPENSES TRANSFERRED-CR
930 923/ OUTSIDE SERVICES
931 9241 PROPERTY INSURANCE
93 PRODUCTION - STEAM
933 ALL RISK & MISCELLANEOUS
934 TOTAL ACCOUNT 924
935 925I1NJURIES & DAMAGES
936 9261 EMPLOYEE PENSIONS & BENEFITS
931 9271 FRANCHISE REQUIREMENTS
93 9281 REGULATORY COMMISSION EXPENSES
93 FERC ADMIN ASSESS & SECURITIES
940 CAPACITY RELATED
941 ENERGY RELATED
942 FERC RATE CASE
943 SEC EXPENSES
944 IDAHO PUC -RATE CASE
945 -OTHER
946 OREGON PUC -RATE CASE
947 -OTHER
948 NEVADA PUC-RATE CASE9~ -OTHER
950 TOTAL ACCOUNT 928
951 9291 DUPLICATE CHARGES
952 930.11 GENERAL ADVERTISING
953 930.21 MISCELLANEOUS EXPENSES
954 9311 RENTS
955 TOTAL ADM 8 GEN OPERATION
956 PLUS:
957 9351 GENERAL PLANT MAINTENANCE
958 4161 MERCHANDISING EXPENSE
959 TOTAL OPER & MAINT EXPENSES
950 TOTALLABOR.RATIO(%)
961
C:lDocuments and SeltngS\jy554ILocl SetslTempa Intern FUeslOLKEnCwok1ngsludYJdsUSS OUTPU
4~ 12:54 PM
TOTAL ALOC
SYSTEM SOURCE
36,016,982 PTDCAS
1,877,467 PTDCAS
SUBEX
PTDCAS
L 94
146,226 P110P
146,226
105,377 LABOR
LABOR
CIDA
010
E10
RES REV
i177
CIDA
CiDA
CODA
CODA
CNDA
CNDA
SUBEX
RELAB
72,fi2 PTDCAS
L 175
38,218,624
967,748 P3908
E10
109,943,519
99.90%
IDAHO
IPUC
33,690,522
1,756,195
135,673
135,673
98,569
67,884
35,748,843
896,611
102,832,155
93.53%
18 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANS KIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
1
2 TOTAL ALLOC IDAHO
3 DESCRIPTION SYSTEM SOU lf
96 TABLE 14-ALLOCATION FACTORS FROM 2007 TEST YEAR
963
964 CAPACITY RELATED KW
96 PRODUCTION RELATED COINCIDENT PEAKS t! GEN LEVEL 2,402,351 D10 2,281,542
966 SYSTEM TRANSMISSION SERVICE t! GENERATION LEL 2,644,954 D11 2,281,542
967 DISTRIBUTION SERVICE Ci GENERATION LEVEL 2,249,450 060 .2,130,937
96
969 ENERGY RELATED MWH
970 GENERATION LEVEL (PSP)15,612,698.4 E10 14,784,934
971 CUSTOMER LEVEL 15,761,511.0 E99 13,475,244
972
973 CUSTOMER RELATED FACTORS
974 36B-DIRECT ASSIGNMENT 49,774,914 DA369 47,149,599
975 37()DIRECT ASSIGNMENT 50,378,360 DA370 48,089,580
976 90.CUSTOMER WEIGHTED 5,254,m CW902 4,958,009
9n 903-CUSTOMER WEIGHTED 10,146,623 CW903 9,753,910
918 904.CUSTOMER WEIGHTED 2,770,560 CW904 2,694,805
919 90DIRECT ASSIGN-AVG.NO.CUST.463,499 DA90 44,587
980
9S1
9S2 DIRECT ASSIGNMENTS
91 252.CUSTOMERADVANCES 22,604,898 DA252 22,571,847
984 35()LAND & LAND RIGHTS 178,584 DA350
995 352.STRUCTURES & IMPROVEMENTS 257,204 DA352
986 353-STATION EQUIPMENT 2,351,530 DA353
981 354 TOWERS & FIXTURES 162,460 DA35
9l8 355POLES & FIXTURES 2,803,478 DA35 1,567
989 356-OVERHEAD CONDUCTORS & DEVICES 1,83,545 DA36 1,825
990 35B-ROADS & TRAILS 15,003 DA359
991 360LND & LAND RIGHTS-SITUS 4,604,361 DA36 4,469,407
992 360LND & LAND R1GHTS-DA 2,953 DA36 51
983 360LND & LAD RlGHTS-CIAC 89,389 DA36 89,667
994 361-STRUCTURES & IMPROVEMENTS-SITUS 20,222,567 DA361S 19,395,558
99 361-STRUCTURES & IMPROVEMENTS-OA 271,570 DA361 199,547
996 361-STRUCTURES & IMPROVEMENTS.CIAC 4,477,115 DA361C 4,44,94
997 36.STATION EQUIPMENT-SITUS 140,395,420 DA362S 134,424,914
998 362-STA nON EQUIPMENT-DA 2,509,238 DA32 2,170,917
99 362.STATION EQUIPMENT.CIAC 17,791,864 DA362C 17,699,923
100 364-POLS, TOWERS & FIXTURES-NET 192,015,220 DA364 175,657,962
1001 365-0VERHEAD CONDUCTORS & DEVCES-NET 97,094,615 DA365 90,141,469
1002 366-UNDERGROUND CONDUIT.NET 42,358,329 DA366 41,740,088
1003 367-UNOERGROUND CONDUCTORS & DEVICES-NET 156,875,224 DA387 154,097,140
1004 36llL1NE TRASFORMERS. NET 304,979,900 DA368 277,225,021
1005 371.INSTALLATIONS ON CUSTOMER PREMISES-NET 2,586,391 DA371 2,315,417
1005 373STREET LIGHTING SYSTEMS-NET 4,026,845 DA373 3,821,476
100 451.REVENUE - MISCELLANEOUS SERVICE 5,424,893 DA451 5;368,289
100 454REVENUE - FACILITIES CHARGE 6,015,330 DA454 5,583,006
100 454-REVENUE. MISCELLANEOUS 50,568 DA45MIS 40,949
1010 9060THER CUSTOMER ASSISTANCE 9,557,578 DA90 9,314,113
1011 44()RETAIL SALES REVENUE 646,474,074 RETRE 617,820,268
1012 447.WHOESALE SALES REENUE 1,622,084 RESREV
1013 456REVNUE. WHEELING 5,015,167 DARRM
1014 456-REVENUE. STANDBY SERVICE 126,488 DASTNBY 122506
1015 44()REVNUE OFFSET FOR PlAT ADDITONS 370,387 DAREV 328,35
1016 IDAHO 1 CIDA 1
1017 OREGON 1 CODA
1019 RAFT RNER (NEVADA)1 CNDA
1019 NET TO GROSS TAX MULTIPLIER 1.642 DA9 1.642
102
1021
102 INTERNALLY DEVLOPED ALLOCA nON FACTORS
102 PLANT. PROD,TRA&DIST 3,430,168,558 PTD 3,178024,44
1024 LAB. PROD,TRNS,DIST,CUST ACCT&CSIS 70,757,147 PTOCAS 66,186,700
1025 PLANT. HYDRO,OTHER, TSUBS,DSUBS&GP 1,460,598,815 P110P 1,355,186,894
102 PLANT. GEN PL T (390,391,397&39B)134,563,966 P390B 124672,466
1027 PLANT. PROD,TRAS,DIST&GEN 3,652,879,360 P101P 3,384,364,266
1028 O&M. PROD,TRANS,DIST,CUST ACCT&CSIS 466,418,339 SUBEX 44,358,780
1029 LAB - PROD,TRANS,DIST,CUST ACCT&CSIS 1,460,598,815 RELAB 1,355186,894
1030 LAB - ALL LABOR WITHOUT 926 'CIRC.108,797,822 LABOR 101,769,090
C:\Ooeuments and S.llngslmJy5ocal S.t1slT.mpoialy Inte FI.s\OLKE9Dansnl_wolngsdy.xIIJSS OUTPUT
19 of 214~ 12:54 PM
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
1
2 TOTAL ALlOC IDAHO
3 DESCRIPTION SYSTEM SOCE IPUC
1031 TABLE 15.D/STRIBUTION JURISDICTIONAL ALLOCATION FROM 2007 TEST YEAR
103 DlSTRIBUTION.IDAHO (! GENERATION LEVEL 2,151,759 D60ID 2, 130,937.Q
1033 DISTRIBUTIOOREGON (! GENERATION LEVEL 106,643 D6D-OR
103
1035 DISTRIBUTION PLANT
103 360/ LAND & LAND RIGHTS
1037 NET PLANT:
1038 DISTRIBUTION - IDAHO 4,513,078 D6D-ID 4,469,407
103 DISTRIBUTION. OREGON 91,283 D600R
1040 DISTRIBUTION - SITUS ALLOCTION 4,604,361 DA30S 4,469,407
1041 DIRECT ASSIGNMENT 2,953 DA30 51
1042 CIAC:
104 DISTRIBUTION. IDAHO 89,667 CIDA 89,667
104 DISTRIBUTION - OREGON (278)CODA
1045 DISTRIBUTION - SITUS ALLOCATION 89,389 89,667
1046 DIRECT ASSIGNMENT
1041 TOTAL 360CIAC 89,389 DA360C 89,667
1048
1049 361/ STRUCTURES & IMPROVEMENTS
1050 NET PLANT:
1051 DISTRIBUTION - IDAHO 19,585,074 D60ID 19,395,558
1052 DISTRIBUTION - OREGON 637,493 D6D-OR
1053 DiSTRIBUTION. SITUS ALLOCATION 20,222,567 DA361S 19,39,558
105 DIRECT ASSIGNMENT 271,570 DA361 199,547
105 CIAC:
1056 DISTRIBUTION - IDAHO 1,201,819 CIDA 1,201,819
10S7 DISTRIBUTION. OREGON 30,275 CODA
1058 DISTRIBUTION - SITUS ALLOCA nON 1,232,094 1,201,B19
1059 DIRECT ASSIGNMENT 3,245,021 3,245,021
1060 TOTAL361 CIAC 4,477,115 DA361C 4,44,84
1061
1062 362/ STATION EQUIPMENT
1063 NET PLANT:
1064 DISTRIBUTION . IDAHO 135,738,394 D6D-ID 134,424,914
1005 DISTRBUTION - OREGON 4,657,026 D60OR
1066 DISTRIBUTION. SITUS ALLOCATION 140,395,420 DA362 134,424,914
1061 DIRECT ASSIGNMENT 2,509,238 DA362 2,170,917
106 CIAC:
106 DISTRIBUTION - IDAHO 6,194,709 CIDA 6,194,709
1010 DISTRIBUTION - OREGON 92,041 CODA
1011 DISTRIBUTION - SITU ALLOCATION 6,286,750 6,194,709ionDIRECT ASSIGNMENT 11.505.114 11.505.114
1013 TOTAL 36 CIAC 17.791.Blì4 DA36C 17.699.8231014 TABLE 16-ALLOCATION FACTORS.RA TlOS
1015
1016 CAPACITY RELATED KW
1011 PRODUCTION RELATED COINCIDENT PEAKS (1 GEN LEVEL 100.00%010 94.97%
1013 SYSTEM TRANSMISSION SERVICE (! GENERATION LEVEL 100.00%D11 86.26%
1079 DISTRIBUTION SERVICE (1 GENERA nON LEVL 100.00%060 94.73%
1000
1091 ENERGY RELATED MWH
1082 GENERATION LEVa (PSP)100.00%E10 94.70%
1083 CUSTOMER LEVEL 100.00%E99 85.49%
1084
101 CUSTOMER RELATED FACTORS
108 369-DIRECT ASSIGNMENT 100.00%DA36 94.73%
1091 37D-DIRECT ASSIGNMENT 100.00%DA370 95.4610
106 902-CUSTOMER WEIGHTED 100.00%CW902 94.35%
106 90USTOMER WEIGHTED 100.00%CW903 96.13%
106 90CUSTOMER WEIGHTED 100.00%CW904 97.27%
1091 90DIRECT ASSIGN-AVG.NO.CUST.100.00%DA9 96.14%
C:IDocumenls and 5eltslJy554Ilocl5elngsITempory Intemet flles\OLXE9\nsklnl_WOkingstdy.iSS OUT
4131206 12:54 PM 20 of 21
IDAHO POWER COMPANY
JURISDICTIONAL REVENUE REQUIREMENT
FOR THE DANSKIN CT1 GENERATION UNIT
AT THE EVANDER ANDREWS COMPLEX
i
2 TOTAL ALLOC IDAHO
3 DESCRIPTION SYSTEM SOURE IPUC
1092 TABLE 16-ALLOCATION FACTORS-RATIOS
1093
109 DIRECT ASSIGNMENTS
1095 252-CUSTOMER ADVANCES 10a.aO%DA252 99.85%
1096 35o.LAND & LAND RIGHTS 100.00%DA350
1097 352.STRUCTURS & IMPROVEMENTS 100.00%DA352
109 353-STATION EQUIPMENT 10a.00%DA353
1099 354- TOWERS & RXTURES 100.00%DA354
1100 355-POLES & FIXTURES 100.00%DA35 0.060/0
1101 35ô.OVERHEAO CONDUCTORS & DEVICES 100.00%DA35ô 0.100/0
112 359.ROADS & TRALS 100.00%DA359
1103 360LAND & LAND RIGHTS.SITUS 100.00%DA3 97.07%
1104 36ND & LAD RIGHS-DA 100.00%OA3 1.73%
1105 360LND & LAND RlGHTS-CIAC 100.0a%DA36 100.31%
\lOG 361.STRUCTURES & JMPROVEMENTS-SITUS 100.00%DA361S 95.91%
\i07 361.STRUCTURES & IMPROVEMENTS-DA 100.00%DA361 73.48%
\lOS 361.STRUCTURES & IMPROVEMENTS-CIAC 10a.00%DA361C 99.32%
1109 362.STATION EQUIPMENT.SITUS 100.00%DA362 95.75%
1110 362.STA nON EQUIPMENT.DA 100.00%DA362 . 86.52%
1111 362.STAnON EQUIPMENT.CIAC 100.00%DA362C 99.48%
1112 364-POLES, TOWERS & RXTURES-NET 100.00%DA364 91.48%
\l13 3ô5-0VERHEAD CONDUCTORS & DEVICES-NET 100.00%DA3 92.84%
1114 366-UNDERGROUND CONDUIT.NET 100.00%DA366 98.54%
1115 3ô7.UNDERGROUND CONDUCTORS & DEVICES. NET 100.00%DA367 98.23%
1116 3ô6-UNE TRNSFORMERS-NET 100.00%DA368 90.90%
1117 371.INSTALLA nONS ON CUSTOMER PREMISES-NET 100.00%DA371 89.52%
1116 373-STREET UGHTING SYSTEMS-NET 100.0a%DA373 94.90%
1119 4S1.REVENUE. MISCELLNEOUS SERVICE 100.00%OA451 98.96%
1120 454REVENUE - FACIUTIES CHARGE 100.00%DA454 92.81%
1121 454REVENUE. MISCELLANEOUS 100.00%DA454IS 80.98%
1122 90B-OTHER CUSTOMER ASSISTANCE 100.00%DA98 .97.45%
1123 44o.RETAILSALES REVENUE 100.00%RETREV 95.57%
114 447.WHOLESALE SALES REVENUE 100.00%RESREV
1125 456REENUE. WHEEUNG 100.00%DAFIRM
1126 456-REVENUE. STANDBY SERVICE 100.00%DASTNBY 96.85%
1127 44o.REVENUE OFFSET FO PLANT ADDITIONS 100.00%DAREV'88.65%
1128 IDAHO 100.00%CIDA 100.00%
1129 OREGON 100.00%CODA
1130 RAFT RIVER (NEVADA)100.00%CNDA
1131 NET TO GROSS TAX MULTIPUER 1.642 DA99 1.642
1132
1133
1134 INTERNALY DEVELOPED ALLOCATION FACTORS
1135 PLANT - PROD,TRANS&DIST 100.00%PTD 92.65%
1136 LAB. PROD,TRANS,DIST,CUST ACCT&CSIS 100.00%PTDCAS 93.54%
1137 PLANT. HYDRO,On-ER,TSUBS,DSUBS&GP 100.00%P110P 92.78%
1136 PLANT. GEN PLT (39,391,397&398)100.00%P39 92.65%
1139 PLANT. PROD,TRANS,DIST&GEN 100.00%P101P 92.65%
1140 O&M . PROD,TRANS,DIST,CUST ACCT&CSIS 100.00%SUBEX 94.41%
1141 LAB. PROD,TRANS,DIST,CUST ACCT&CSIS 100.00%RELAB 92.78%
1142 LAB. ALL LABOR WITHOUT 925 .CIRC'100.00%LABO 93.54%
C:\Dument an sengsImJy554Locl seings\Temporary Intrnet FilesLKE9nsl1_worldngsty.idsISS OUTPU
4~8 12:54 PM 21 of 21
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'.,#3
Idaho Power Company
Evander Andrews Complex Generation Investment
Property Tax Estimate 2008
Assumptions:
Generation Expansion Investment 1/01/08 (property Tax Lein Date)
63-405 states that generation if within five miles of the cit limits the
value shall be based on physical location a method known as "situsing",
No consideration was given to any increase in value that may added to
Idaho Power Company due to the generation addition, only the increased
tax due to 63-405 "situ sing".
Evander Adnrews Expansion Investment (Jan 1, 2008)
Situs Ratio
Value to be Sitused (47,648,000 x .373042882)
Total Levy Rate 2007 (prior year)
Estimated 2008 property tax Evander Adnrews Complex Expansion
say
Rate Case/Evander Andrew Complex Expansion/Generation expansion prop tax
Reference
Tab
47,648,000 Per Randy Henderson
A&B
47,648,000 Per Randy Henderson
0.373042882 C
17,774,747
0.00943067 0
167,628
170,000 \
o
, Idaho Statutes Page 1 of2
Idaho Statutes
TITLE 63
REVENUE AND TAXTION
CHAPTER 4
APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
63-405. ASSESSMENT OF OPERAT ING PROPERTY. (I) The state tax commission
must assess all operating property at a meeting of the commission convening on
the second Monday of August in each year, and must complete the assessment of
such property on the fourth Monday in August.
(2) The state tax commssion shall determine the system value and
calculate the allocation and apportionment of the system value for all
operating property and specifically determine:
(a) The numer of miles and the value per mile of each railroad in the
state and for each taxing district in which such railroad may exist.(b) The numer of miles and the value per mile of each telephone
corporation in the state and for each taxing district in which such
telephone corporation may exist.
(c) The numer of miles and the value per mile of each pipeline in the
state and for each taxing district in which such pipeline may exist.
(d) The numer of miles and the value per mile of each water company
under the jurisdiction of the public utilities commission in the state,
and for each taxing district in which such water company may exist. The
value per mile of any line included in this subsection, except railroads,
shall be determined by dividing the total value of such line within the
state by the numer of miles of such line within the state. The value per
mile of railroad line shall be determined by apportionment of the total
value of line within the state. The apportionment shall be based twenty
percent (20%) on the ratio of line miles in the state to line miles in the
county; forty percent (40%) on the ratio of net ton miles in the state to
net ton miles in the county; and forty percent (40%) on the ratio of
station revenues in the state to station revenues in the county. All
operating property of railroads shall be apportioned to the counties as
part of the railroad line in the county. The apportionment for taxing
districts shall be the same as the apportionment among counties.
(e) The system value, the numer of miles and the value per mile of each
electric current transmission line and each electric current distribution
line in each county separately, and for each taxing district within said
county in which such transmission and distribution lines may exist. The
value per mile of any line included in this subsection shall be determined
by dividing the apportioned value of such line within each county by the
numer of miles of such line wi thin said county.
(f) The system value of private railcar fleets entering or standing in
Idaho in the year preceding the constituted lien as provided in section
63-411 (3), Idaho Code.
(g) The system value and calculate the allocation and apportionment of
the system value for all other operating property.(3) On and after January 1, 2004, any newly installed or constructed ~
equipment located within a city corporate limit or within five (5) miles of a f'
city corporate limit and used for and in conjunction with the therml
generation of electricity shall be apportioned based on physical location. For
purposes of this subsection newly installed or constructed equipment used for
and in conjunction with the thermal generation of electricity shall not
include the remodeling, retrofitting, rehabilitation, refurbishing or
modification of an existing electrical generation facility, or integration or
transformtion facilities such as substations or transmission lines.
Notwithstanding the provisions of section 63-301A, Idaho Code, property
apportioned based on physical location pursuant to this subsection shall be
placed on the new construction roll.
(4) If the value of property of any company assessable under this section
is of such a nature that it cannot reasonably be apportioned on the basis of
rail, wire, pipeline mileage, such as microwave and radio relay stations, the
tax commission may adopt such other method or basis of apportionment to the
county and taxing districts in which the property is situate as may be
feasible and proper.
http://www3.state.id.us/cgi-binlnewidst?sctid=63004000S:K 3/31/200R
., Idaho Statutes Page 2 of2
The Idaho Code is made available on the Internet by the Idaho Leislature as a public service.
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Search the Idaho Statutes
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The Idaho Code is the property of the state of Idaho, and is copyrighted by Idaho law, 1. C. § 9-350. According to
Idaho law) any person who reproduces or distributes the Idaho Code for commercial purposes in violation of the
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http://ww3.state.id.us/cgi-bîn/newidst?sctid=630040005.K 3/31/2008
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Idaho Power Company
Evander Andrews Complex Generation Investment
Situs Ratio Estimate 2008
Total Idaho Power Company Value
less: Leased Equipment Value
Net Idaho Power Company Value (963,764,671-158,000)
Total Idaho Power Company Investment
Situs Ratio (963,606,671/2.583,098,937)
963,764,671
158,000
963,606,671
2,583,098,937
0.373042882(~
Reference
Tab
E
F
G
This ratio assums that for every undepreciated dollar invested the
value to be allocated for situsing will be: 0.373042882 .
Rate Gase/Evander Andrew Complex Expansion/Generation expansion prop tax
.-
IDAHO POWER COMPANY
SYSTEM CORRELATION
"
INDICATORS OF VALUE AMOUNT
COST (page 3)45% weight $2,284,456,572
CAPITALIZED INCOME (page 4)55% weight $1,415,628,539
STOCK & DEBT (page 5)$2,334,678,088
System Correlation: Based On the above indicators, my conclusion of value is: $1 ;806;601~ 154
Idaho Allocation Factor (page 8)0.67790034
Idaho Allocated Value .1'.. :,-"".-'
$1 ~224;695,536.
158,000'" (!Add: Leased Equipment (page 7)
Deduct:
Licensed Vehicles 79.08% X $ 32,941,429
. ~..
26¡050,845
Pollution Control 79.08% X $ 6,559,727
Lf i": ,¡
5,,187;584
Business Inventory Exemption 79.08% X $ 25,667,313 X 23.02%5,908,615 '"
'\
Intangible Personal Propert
Franchises 79.08% X $ 133,382,761 105,482,176
Subtotal n $
.. .... ~'".
1,082,224,315
Irrigation Exemption"
.
: L .~'" ':
,-
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70;21'7.632-"
" The irrigation exemption is rebated to
irrigators, not to Idaho Power.fi
Cfl;31td '11/ ~
M12;006;683*" reSTli\TED IDAHO VALUATION ..$
ISTC ..... page 6
TOTAL ALL COUNTIES
TRANSMISSION
Production Plant
Transmission Plant
Plant Held for Future Use
Construction Work in Progress
Leasehold Improvements
TOTAL TRANSMISSION
DISTRIBUTION
Distnbution Plant
General Plant(Less Licensed Vehicles)
Organization & Franchises
Materials .& Supplies
Plant Held for Future Use
Construction Work in Progress
Leasehold Improvements
TOTAL DISTRIBUTION
Report for Year Ending December 31, 2006
INVESTMENT IN ELECTRIC PLANT
Reporting Company: IDAHO POWER
Balance at Beginning
of Year Net Additions(1)
595,782,792.15
482,951,986.80
1,106,711.02
109,960,533.95
0.00
1,189,802,023.92
11,141,912.62
24,925,441.06
(42,261.60)
41,305,465.03
0.00
77,330,557.11
Balance at end of Year
606,924,704.77
507,877.427.86
1,064,449.42
151,265,998.98
0.00
1,267,132,581.03
1,030,118,838.50
147,990,231.38
72,092,798.97
25,667,313.39
1,672,777.63
31,079,142.86
7,345,253.07
1,315,966,355.80
979,362,355.64
153,290,282.89
69,741,525.50
18,438,991 .20
1,726,952.14
20,453,969.25
7,191,610.46
1,250,205,687.08
50,756,482.86
(5,300,051.51 )
2,351,273.47
7,228,322.19
(54,174.51)
10,625,173.61
153,642.61
65,760,668.72
c
c
-L 2'-7' 13')''',.:;1 '03*t-.' 0 . r: - ,. ..
1'315'965'355080 +002 ß _
2'583'033'936.83 * L7
(1) If retirements exceed additons, please indicate negative numbers using parntheses.
t:1.._..._I_......t..I,-A..\Page 16
. i I "2001 ir AX Bill! RECEIPT
BllL# 18824 "
PARCEL NUMBER
UR000200105200A
1ST HALF DUETAX 52,116.05
LATE
INT
COST"
TOT
UR00020 01052 OOA
11111~i11..11~i~i1~i1
IDAHO POWE COMPAN
KATRINA M BASYE
PO BOX 70BOISE J:D 83707
TAX
LATE
INT
COST
TOT
2ND HAlF DUE
52,116.05
FULL DUE
TAX 104,232.10
LATE
INT
COST
TOT
CODE AREA
P 11,802,597TOT MV 11,802,597
52-0000
II 11~i ri ~i~i
MAKE CHECK PAYABLE TO:
','.': ELMORE COUNTY TAX COLLECTOR
, "' ROSE PLYMPTON 587.2138 #51
, . ,.: 150 S 4TH EAST SUITE 4
.' ,7,' MTHOME 1083647-3094'.r:,:' :......-..:
* * * IMPORTANT * * *
PLEASE READ BOTH FRONT AND BACK
-iAn'l.Ù IiOiNlîìlHlY ~,~,VfiieINlirS AlFlE ACCIE!PliIED -'r:r(~
TO AVOID LATE CHARGES, PAYMENTS MUST BE
RECEIVED OR POSTMARKED BY THE DUE DATE.
.. Note: Tax Collector Accepts Additinal Payments Anyte.
?? QUESTIONS?? PLEASE READ PERTINENT INFORMATION
ON REVERSE. *NOTE-CALL 1ST, IF DELINQUENT AMT DUE
TAXING DISTRICT
STATECOUN
SCHOOL #193#193-M&O
#193-BOND#i93-StrP#193 -O'lERMT HOME HWMT HOME Fi:RE
HOSPITAL Di:ST
WEC REC DISTAMtTCE DIST
~:tSTRICT. TOTALSOLID WASTE FEE
AMOUN DUE
RATE
.000000000.004102718.000000000.000000000.000911753.000000000.001290379.000715037.000607504..000991881.000534115.000277283.009430670~
AMOUNT
48,422.72
10,761.04
15,229.828,439.28
11,706.766,303.943,272.66104,136.2295.88104,232.10
DANSKIN POWE PLA
DXSTRIBUTION MILEAGE433.18 miles
TRASMISSION MILEAB. 215.82 miles
Idaho Power Company
Evander Andrews Complex Transmission Investment
Propert Tax Estimate 2008
Assumptions:
Transm ¡sison Investment as of 12/307 (properly tax lain Data)
Tax year
Prior year (2007) tax ratio
The tax ralio is developd by utiizng th lota/ID properly tax fo
2DD7 and Idaho Power's Idaho's undepreciated book investment.
Evander Andrews Transmission Investment
10 Tax Ratio
Estimated 2008 Propert Tax
Say
Rate CaselEvander Andrew Complex Expansionlransmission Tax
6,051.005
2008
2007
Reference
Tab
A
6,051,005 A
0.0036 B
21,783.62
22,000
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IDAHO POWER COMPANY
IDAHO-ELMORE COUNTY
PERCENAGE OF TAX TO INVESTMENT
2007 TAX YEAR 112131/06 INVESTMENT
Trans Tax
$90,09.07
Trans Plant
$25,264,536.40
Ratio
0.36% A
DistTax
$193,26.41
DistPlant
$47,017563.52
Ratio
0.41%
Pro Tax
$44.860.98
Prod Plan
$124,746,90.48
Ratio
0.36%
GenTax
$16,280.79
Gen Plant
$3,957,490.95
Ratio
0.41%
K:\arlU'RPAI2AX'nO
Totl Tax
$744,664.26
Total Plant
$200.986,497.35
Ratio
0.37%
.. Taxs include PIC tax
1/2318 ;. ..
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Idaho Power Company
Summary of Danskin Changes
For 2008
Summary of Changes to Income Tax
Total Operating Revenues from JSS
Total Operating Expenses from JSS
Income Before Tax from JSS
Current Tax Expense - Federal - 409.101
Current Tax Expense - State - 409.102
Current Tax Expense - 409.1
Deferred Tax Expense - 410.101 /282.100
Deferred Idaho ITC - New - 411.402 / 255.102
Deferred Idaho ITC - Amort - 411.402 / 255.102
Total Deferred Idaho ITC - 411.402 /255.102
Total Tax Expense
Income/(Loss) After Tax Expense
Current Income Tax Calculation
Federal Income Before Tax
Federal Income Tax Adjustments
State Income Tax Deduction
Federal Taxable Income
Federal Tax at 35 Percent - 409.101/236.101
Idaho Income Before Tax
Idaho Income Tax Adjustments
Idaho Taxable Income
Idaho Tax at 5.9 Percent
Idaho Investment Tax Creit
Income Tax Allowed - Idaho - 409.102/236.201
Oregon Income Before Tax
Oregon Income Tax Adjustments
Oregon Taxable Income
Oregon Tax at .3 Percent - 409.102/236.301
Other States Income Before Tax
Other States Income Tax Adjustments
Other States Taxable Income
Other States Tax at.1 Percent - 409.102/236.401
Year
2008
4,156,333
3,678,323
478,010
366,752
(1,999,866)
(1,633,114)
818,774
1,939,890
(26,751) __ (j
1,913,140
1,098,800
(620,790)
Year
2008
478,010
(1,430,012)
1,999,866
1,047,864 0'
366,752 -- 'è
478,010
(1,430,012)
(952,002)
(56,168)
(1,939,890)
(1,996,058)
478,010
(1,430,012)
(952,002)
(2,856)
478,010
(1,430,012)
(952,002)
(952)
# h
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