HomeMy WebLinkAbout20080905Stipulation.pdfLISA D. NORDSTROM, ISB #5733
BARTON L. KLINE, ISB #1526
Idaho Power Company
P.O. Box 70
Boise, Idaho 83707
Telephone: (208) 388-5825
Facsimile: (208) 388-6936
InordstromC§idahopower.com
bklineC§idahopower.com
RECEIVE6
. SEP-5 PI1 3; 13
IDAHO PUBLiC
UTIUT\ES COMMISSION
Attorneys 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 POW~R COMPANY FOR AN
ORDER AUTHORIZING A CHANGE IN
DEPRECIATION RATES APPLICABLE TO
ELECTRIC PROPERTY
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STIPULATION
CASE NO. IPC-E-08-06
This Stipulation is entered into among Idaho Power Company ("Idaho Powet' or
"Company") and the Staff of the Idaho Public Utilities Commission ("Staff) as their
signatures appear at the end of this Stipulation. Idaho Power and Staff are hereinafter
together referred to as the "Parties."
The purpose of this Stipulation is to settle all of the issues in the above-
referenced proceeding.
STIPULATION - 1
I. APPLICATION AND PROCEDURAL HISTORY
On April 1, 2008, Idaho Power filed an Application with the Idaho Public Utilities
Commission ("IPUC" or the "Commission") requesting authority to institute revised
depreciation rates for the Company's electric plant in service ("Application"). No major
changes have been made to the Company's depreciation rates in the last five years.
The Company's depreciation rates last changed in December 2003 when the
Commission issued Order No. 29363 in Case No. IPC-E-03-07. In its April 1, 2008,
filing, the Company sought an accounting order approving revised depreciation rates
that the Company would prospectively apply to its depreciable plant in service. The
Company did not request to change its electric rates with the Application.
The proposed depreciation rates included in the Company's Application were
based upon the results of a detailed depreciation study of the Company's electric plant
in service as of December 31, 2006. On the basis of $3,467,925,739 of depreciable
plant in service on December 31, 2006, and using the average service life procedure,
Idaho Power requested depreciation changes in its Application that would have
decreased the Company's total annual depreciation expense by $6,713,451.
Of particular note, the Company's Application proposed depreciation rates that
differed from those authorized in Order No. 29363 are as follows:
1. Extension of Steam Plant Useful Lives
. Extended useful lives of steam plant consistent with those of the
managing partners of the Company's steam power plants.
2. Changes in Removal Costs of Steam Plant
. Account 311 - Structures and Improvements: The net salvage
percentage at Bridger changed from (5) to (10). This was based on
STIPULATION - 2
the historical data and the Company's depreciation study
consultant's professional judgment.
· Account 312 - Boiler Plant Equipment (other than Bridger): The
net salvage percentage changed from (10) to (5) because historical
data did not support the previous net salvage percentage.
. Account 314 - Turbogenerator Units (other than Bridger): The net
salvage percentage changed from (10) to (5) because historical
data did not support the previous net salvage percentage.
. Account 315 - Accessory Electric Equipment: The net salvage
percentage remains at O.
. Account 316 - Miscellaneous Power Plant Equipment: The net
salvage percentage at Bridger changed from 0 to (5) based on the
Company's depreciation study consultant's professional judgment.
3. Addition of Bennett Mountain Plant
. This gas-fired generation plant was added to the Company's
generation portolio in March 2005. Because the plant's design
and function are similar to the existing Danskin plant, the service
life for Bennett Mountain is the same as for Danskin.
4. Automated Meter Reading ("AMR") Assets
. Meters (Account 370): AMR meters have a different expected
service life from other metering assets. Therefore, it is separately
identified and segregated into subaccount 370.10.
. Other AMR Assets (Communications equipment, etc.): Other AMR
assets have been booked into the appropriate classification of plant
accounts/subaccounts. Because the AMR assets have a similar
service life to other assets in those accounts, AMR assets do not
require segregation into a separate subaccount with a unique
service life.
. Whether or not an AMR asset has been given a separately
identified subaccount, a unique "unit of propert number" has been
established for all AMI equipment so it can be queried if specific
identification or reporting is required.
STIPULATION - 3
5. Account 335 - Miscellaneous Hydro Power Plant Equipment
(Subaccounts for Computers. Equipment. and Furniture)
· All assets at the Company's hydro plants, regardless of their
function, continue to be segregated from the rest of the Company's
plant investments. However, investments in furniture, computers,
etc., do not have the long service life of most hydro assets.
Therefore, those types of assets were segregated into separate
subaccounts which more accurately reflect the presumed service
life of the asset.
Following the Commission's April 17, 2008, Notice of Application and
Intervention Deadline (Order No. 30532), no petitions to intervene were filed. Analysis
by the Staff evaluated Idaho Power's proposed depreciation rates with those used in
the industry by similar companies. After a series of settlement discussions, on August
27, 2008, the Parties agreed to several adjustments to the Company's proposed
depreciation expenses for certain accounts associated with steam production plant
(Bridger), hydraulic production plant (Thousand Springs and Clear Lake), other
production plant (Salmon diesel generator), and transmission poles and fixtures. The
Parties accepted the depreciation accruals originally proposed by the Company in its
Application for its other plant categories.
The changes agreed to by the Parties increased the overall reduction in the
requested depreciation expense from about $89.3 milion to $87.5 million. The Parties'
settlement of this matter is embodied in this Stipulation.
More specifically, the Parties agree as follows:
II. AGREEMENT
1. To settle the depreciation matter identified above, the Parties agree to
revise Idaho Power's requested decrease in depreciation expense from $6,713,451 to
STIPULATION - 4
$8,514,422 based upon year 2006 plant levels and agree to the following adjustments
to the Company's Application request:
a. Increase the service life of Jim Bridger steam plant in Accounts
311-316 from 52 years to 54 years and change the net salvage from (10) to (7).
b. Increase the life span of Thousand Springs hydraulic production
plant in Accounts 331-336 from 2009 to 2014.
c. Increase the life span of Clear Lake hydraulic production plant in
Accounts 331-336 from 2017 to 2020.
d. Increase the life span of Salmon diesel generator in Accounts 341-
346 from 2007 to 2017.
e. Change the net salvage of Account 355 poles and fixtures from
(70) to (60).
2. The Parties agree to the depreciation accruals originally proposed by the
Company in its Application for its other plant categories.
3. The Parties agree to undertake a detailed review of the accrual rates for
the following plant assets when the Company files its next depreciation study:
a. Bridger Assets (Accounts 311-316)
b. Bennett Mountain (Accounts 341-346)
c. Clear Lake hydraulic production plant (Accounts 331-336)
d. Meters (Account 370)
e. Computers (Account 391.2)
f. Corporate Aircraft (Account 392.3)
STIPULATION - 5
4. The Parties agree that the depreciation rates agreed to herein, and further
described in Attachment No.1, shall become effective on August 1, 2008.
5. Attachment No. 2 details the Company's current accrual rates, filed
accrual rates, and stipulated accrual rates.
6. The Parties agree that this Stipulation is in the public interest with respect
to the issues covered by it and that all of the terms of the Stipulation are fair, just, and
reasonable.
7. This Stipulation wil be entered into the record as evidence in this
proceeding. The Parties shall support adoption of the Stipulation and acceptance of
the Stipulation as a reasonable resolution to the issues identified previously. If the
Idaho Public Utilities Commission rejects all or any part of this Stipulation, any Part
disadvantaged by such action, including Idaho Power, shall have the right, upon written
notice to the Commission and all Parties to the proceeding, within seven (7) days of the
Commission's Order, to withdraw from the Stipulation. No withdrawing Part shall be
bound by the terms of this Stipulation and any withdrawing Party may seek
reconsideration of the Commission's Order. Withdrawal from the Stipulation would not
prevent the withdrawing Part from subsequently requesting that the Commission hold
a hearing in this case to resolve the depreciation matters identified above.
8. The Parties have negotiated this Stipulation as an integrated settlement
document. The Parties recommend that the Commission accept this Stipulation without
material change or condition.
STIPULATION - 6
9. This Stipulation may be executed in counterparts, and each signed
counterpart shall constitute an original document.
9-?~ De!
Date ~.f2iÎ~LïD. NORDSRÕM
Attorney for Idaho Power Company
't -': , ò f
Date
.~ -V S ~,-=WELDON B. STUTZMAN
Attorney for Idaho Public Utilties
Commission
STIPULATION - 7
BEFORE THE
IDAHO PUBLIC UTiliTIES COMMISSION
CASE NO.IPC-E-08-06
IDAHO POWER COMPANY
ATTACHMENT NO.1
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BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. IPC-E-08-06
IDAHO POWER COMPANY
ATTACHMENT NO.2
IDAHO POWER COMPANY
COMPARISON OF CURRENT, FILED AND SETTEMENT ACCRUAL RATES AND AMOUNTS
CURRENT AS FILED SETTLEMENT
ACCRUAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL
ACCOUNT RATE AMOUNT RATE AMOUNT RATE AMOUNT
(1)
ELECTRIC PLANT
STEAM PRODUCTION PLANT
310.20 LAND AND WATER RIGHTS 2.27 4,608 1.81 3,674 1.58 3,209
311.00 STRUCTURES AND IMPROVEMENTS
Boardman 2.62 358,017 1.50 204,502 1.50 204,502
Jim Bridger 2.17 1,371,418 1.90 1,198,753 1.52 957,574
Valmy Unit 1 3.12 917,830 1.50 442,158 1.50 442,158
Valmy Unit 2 3.00 727,660 1.66 402,266 1.66 402,266
3,374,925 2,247,679 2,006,500
312.10 BOILER PLAT EQUIPMENT - SCRUBBERS
Jim Bridger 2.72 1,602,308 1.87 1,100,601 1.73 1,018,118
Valmy Unit 2 2.88 603,108 1.51 316,666 1.51 316,666
2,205,416 1,417,267 1,334,784
312.20 BOILER PLAT EQUIPMENT - OTHER
Boardman 2.96 1,04,526 1.55 547,888 1.55 547,888Jim Bridger 2.59 5,936,313 2.80 6,418,641 2.54 5,829,371
Valmy Unit 1 3.41 2,616,287 1.81 1,391,327 1.81 1,391,327
Valmy Unit 2 3.21 2,581,429 1.65 1,325,456 1.65 1,325,456
12,178,555 9,683,312 9,094,042
312.30 BOILER PLANT EQUIPMENT - RAILCARS
Boardman 3.04 45,556 2.95 44,194 2.95 44,194
Jim Bridger 2.61 64,688 2.31 57,260 2.31 57,260
110,244 101,454 101,454
314.00 TURBOGENERATOR UNITS
Boardman 2.80 338,313 2.33 282,04 2.33 282,04
Jim Bridger 3.50 2,412,850 3.26 2,248,58 2.99 2,061,912
Valmy Unit 1 3.75 641,607 1.76 301,882 1.76 301,882
Valmy Unit 2 3.51 858,379 1.84 449,977 1.84 449,977
4,251,149 3,282,483 3,095,815
315.00 ACCESSORY ELECTRIC EQUIPMENT
Boardman 1.97 80,752 1.05 42,951 1.05 42,951
Jim Bridger 1.61 408,428 1.13 286,647 1.35 342,507
Valmy Unil 1 2.61 415,206 1.31 208,945 1.31 208,945
ValmyUnil2 2.61 417,174 1.45 232,254 1.45 232,254
1,321,560 770,797 826,657
316.00 MISCELLANEOUS POWER PLANT EQUIPMENT
Boardman 3.30 55,945 2.71 45,979 2.71 45,979
Jim Bridger 2.47 120,025 2.35 114,144 2.18 105,818
Valmy Unit 1 3.75 115,004 2.22 68,204 2.22 66,204
Valmy Unit 2 3.56 60,023 2.15 36,244 2.15 36,244
350,997 264,571 256,245
316.10 MISCELLANEOUS POWER PLANT EQUIPMENT - AUTOMOBILES 1.78 1,048 9.52 5,601 9.52 5,601
316.40 MISCELLANEOUS POWER PLANT EQUIPMENT - SMALL TRUCKS
Jim Bridger 1.17 2,435
Valmy Unil 1 5.74 1,033
Total Accunt 316.4 3,468
316.50 MISCELLANEOUS POWER PLANT EQUIPMENT - MISCELLANEOUS
Boardman 9.45 3,930 6.97 2,900 6.97 2,900
Jim Bridger 9.45 1,019 4.10 958 4.10 958
Valmy Unit 1 4.36 0 5.94 3,529 5.94 3,529
4,949 7,387 7,387
316.70 MISCELLANEOUS POWER PLANT EQUIPMENT - LAGE TRUCKS 3.45 8,672 3.88 9,760 3.88 9,760
Attchment NO.2
Case No. IPC-E-08-06
Idaho Powr Company
Page 1 of6
IDAHO POWER COMPANY
COMPARISON OF CURRENT, FILED AND SETTLEMENT ACCRUAL RATES AND AMOUNTS
CURRENT AS FILED SETTLEMENT
ACCRUAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL
ACCOUNT RATE AMOUNT RATE AMOUNT RATE AMOUNT
(1)
316.80 MISCELLANEOUS POWER PLANT EQUIPMENT - POWER OPERA 4.31 48,032 13.08 145,714 13.08 145,714
TOTAL STEAM PRODUCTION PLANT 23,863,623 17,939,699 16,887,168
HYDRAULIC PRODUCTION PLANT
331.00 STRUCTURES AND IMPROVEMENTS
Hagennan Maintenance Shop 3.33 51,888 4.11 64,117 4.11 64,117
Milner Dam 1.70 13,842 1.72 13,990 1.72 13,990
Niagara Springs Hatchery 3.21 161,449 3.57 179,766 3.57 179,766Hells Canyon Maintenance Shop 2.85 45,738 3.21 51,501 3.21 51,501
Rapid River Hatchery 1.94 46,612 3.09 74,310 3.09 74,310
American Falls 1.62 192,090 1.66 197,107 1.66 197,107Bronlee2.26 679,542 2.42 726,270 2.42 726,270
Bliss 2.23 14,871 2.56 17,049 2.56 17,049Cascade1.65 121,509 1.67 123,336 1.67 123,336ClearLake2.49 4,813 3.14 6,072 2.45 4,730
Hells Canyon 2.85 63,693 3.17 76,124 3.17 76,124
Lower Malad 2.36 14,178 2.53 15,214 2.53 15,214
Lower Salmon 2.26 20,076 2.57 22,849 2.57 22,849
Milner 1.66 157,909 1.68 159,676 1.68 159,676
Oxbow Hatchery 2.39 35,182 2.72 40,052 2.72 40,052
Oxbow 2.64 259,537 2.78 273,365 2.78 273,365
Oxbow Common 0.65 728 0.93 1,038 0.93 1,038
Pahsimerio Accum. Ponds 2.42 101,349 4.19 175,424 4.19 175,424
Pahsimerio Trapping 2.09 19,544 2.40 22,406 2.40 22,406
Shoshone Falls 2.66 30,323 2.83 32,266 2.83 32,266
Strike 2.49 69,470 2.74 76,335 2.74 76,335
Swan Falls 2.81 708,787 2.99 753,550 2.99 753,550
Twin Falls 2.20 14,548 2.40 15,857 2.40 15,857
Twin Falls (New)2.81 285,124 2.97 301,443 2.97 301,443
Thousand Springs 5.47 17,921 10.04 32,909 3.36 11,021
Upper Malad 1.79 6,05 1.97 7,041 1.97 7,041
Upper Salmon A 2.25 19,334 2.39 20,532 2.39 20,532
Upper Salmon B 2.17 7,095 3.07 10,033 3.07 10,033
Upper Salmon Common 2.83 9,971 3.15 11,100 3.15 11,100
3,173,528 3,500,732 3,477,502
332.10 RESERVOIRS, DAMS AND WATERWAYS - RELOCATION
Brownlee 2.12 183,161 2.46 212,233 2.46 212,233
Hells Canyon 2.27 21,356 2.60 24,487 2.60 24,487
Oxbow 2.18 1,228 2.52 1,417 2.52 1,417
Oxbow Common 1.72 33,160 2.06 39,664 2.06 39,664
Brownlee Common 1.74 137,387 2.07 163,733 2.07 163,733
376,292 441,534 441,534
332.20 RESERVOIRS, DAMS AND WATERWAYS
Milner Dam 1.43 8,793 1.55 9,559 1.55 9,559
American Falls 1.19 50,491 1.35 57,114 1.35 57,114
Brownlee 1.88 989,473 2.17 1,143,926 2.17 1,143,926
Bliss 1.48 110,716 1.75 131,012 1.75 131,012
Cascade 1.34 42,151 1.49 46,756 1.49 46,756ClearLake3.21 18,778 4.14 24,200 3.20 18,715Hells Canyon 2.25 1,163,797 2.55 1,316,438 2.55 1,316,438
Lower Malad 1.69 35,127 1.99 41,380 1.99 41,380
Lower Salmon UO 112,248 2.03 134,181 2.03 134,181
Milner 1.41 233,104 1.53 252,333 1.53 252,333
Oxbow 2.12 642,771 2.41 731,526 2.41 731,526
Oxbow Common 2.36 233 2.72 269 2.72 269
Shoshone Falls 1.40 7,174 1.72 8,809 1.72 8,809
Strke 1.63 159,168 1.92 187,88 1.92 187,848
Swan Falls 2.11 287,835 2.41 329,280 2.41 329,280
Twin Falls 1.76 4,630 1.90 4,996 1.90 4,996
Twin Falls (New)2.60 199,410 2.91 223,512 2.91 223,512
Thousand Springs 3.17 66,045 8.04 167,517 2.67 55,559
Upper Malad 1.52 19,646 1.80 23,284 1.80 23,284
Upper Salmon A 1.59 18,342 3.69 42,594 3.69 42,594
Upper Salmon B 1.45 39,998 2.03 56,122 2.03 56,122
Upper Salmon Common 1.80 13,141 2.46 17,94 2.46 17,944
Hells Canyon Common 1.39 51,752 1.76 65,487 1.76 65,487
Attchment NO.2
Case No. IPC-E-0806
Idaho Power Company
Page 20t6
IDAHO POWER COMPANY
COMPARISON OF CURRENT, FILED AND SETTLEMENT ACCRUAL RATES AND AMOUNTS
CURRENT AS FILED SETTLEMENT
ACCRUAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL
ACCOUNT RATE AMOUNT RATE AMOUNT RATE AMOUNT
(1)
4,274,823 5,016,087 4,898,64
332.30 RESERVOIRS, DAMS AND WATERWAYS -NEZ PERCE 1.44 80,639 2.87 160,717 2.87 160,717
333.00 WATER VlEELS, TURBINES AND GENERATORS
Milner Dam 1.51 13,258 1.50 13,153 1.50 13,153
Amencan Falls 1.33 351,143 1.33 351,166 1.33 351,166
Brownlee 1.57 653,460 1.66 692,584 1.66 692,58
Bliss 1.62 70,751 1.60 69,661 1.60 69,661
Cascade 1.44 130,864 1.43 130,379 1.43 130,379
ClearLake 1.82 13,513 8.99 66,717 7.00 51,982
HellsCiinyon 2.40 262,464 2.60 284,219 2.60 284,219
Lower Malad 1.40 7,397 1.39 7,357 1.39 7,357
Lower Salmon 1.38 61,725 1.41 63,203 1.41 63,203
Milner 1.50 350,286 1.49 347,172 1.49 347,172
Oxbow 2.02 219,158 2.03 219,701 2.03 219,701
Shoshone Falls 2.58 41,906 2.56 41,50 2.56 41,504
Slnke 1.61 75,265 1.60 74,596 1.60 74,596
Swan Falls 2.44 628,926 2.48 638,355 2.48 638,355
Twin Falls 2.37 33,902 2.72 38,915 2.72 38,915
Twin Falls (New)2.46 385,690 2.50 391,295 2.50 391,295
Thousand Spnngs 9.00 65,621 13.47 98,241 4.48 32,696
Upper Malad 1.54 7,338 1.52 7,249 1.52 7,249
Upper Salmon A 1.91 22,766 2.21 26,398 2.21 26,398
Upper Salmon B 1.03 27,003 3.01 78,786 3.01 78,786
3,22,43 3,640,651 3,560,371
334.00 ACCESSORY ELECTRIC EQUIPMENT
Hagerman Maintenance Shop 3.89 1,520 4.19 1,635 4.19 1,635
Milner Dam 2.07 5,609 2.00 5,429 2.00 5,429
Amencan Falls 2.00 56,939 1.98 56,489 1.98 56,489
Brownlee 2.33 157,385 2.56 172,643 2.56 172,64
Bliss 3.74 70,504 3.97 74,840 3.97 74,840
Cascade 2.4 53,887 2.90 64,124 2.90 64,124
Clear Lake 0.70 675 1.06 1,020 0.84 807
Hells Canyon 3.42 114,955 3.58 120,257 3.58 120,257
Lower Malad 3.56 12,522 3.66 12,867 3.66 12,867
Lower Salmon 3.41 56,020 3.51 59,768 3.51 59,768
Milner 2.06 48,131 2.02 47,294 2.02 47,294
Oxbow 3.11 95,526 3.22 99,056 3.22 99,056
Shoshone Falls 1.97 7,552 3.01 11,534 3.01 11,534
Stnke 3.26 65,386 3.56 71,377 3.56 71,377
Swan Falls 2.64 82,121 2.74 85,182 2.74 85,182
Twin Falls 3.19 17,179 3.41 18,380 3.41 18,380
Twin Falls (New)2.66 59,602 2.76 61,888 2.76 81,888
Thousand Spnngs 7.26 54,607 17.36 130,600 5.87 44,135
Upper Malad 2.98 11,701 3.75 14,721 3.75 14,721
Upper Salmon A 3.33 40,196 3.43 41,434 3.43 41,434
Upper Salmon B 3.18 38,808 3.41 41,566 3.41 41,566
1,052,825 1,192,104 1,105,426
335.00 MISCELLANEOUS POWER PLANT EQUIPMENT
Hagerman Maintenance Shop 3.02 29,502 3.12 30,435 3.12 30,43
Milner Dam 1.56 754 1.49 720 1.49 720
Niagara Spnngs Hatchery 2.26 1,662 2.77 2,039 2.77 2,039
Hells Canyon Maintenance Shop 2.46 19,667 2.49 19,941 2.49 19,941
Rapid River Hatchery 2.28 681 2.08 621 2.08 621
Amencan Falls 1.50 27,085 1.73 31,261 1.73 31,261
Brownlee 1.28 41,654 1.86 60,553 1.86 60,553
Bliss 1.40 7,869 2.52 14,148 2.52 14,148
Cascade 1.41 15,528 1.37 15,056 1.37 15,056
ClearLake 5.67 1,288 6.82 1,550 5.33 1,210
Hells Canyon 2.30 16,937 2.19 16,159 2.19 16,159
Lower Malad 1.18 970 1.36 1,118 1.36 1,118
Lower Salmon 1.31 3,744 1.30 3,723 1.30 3,723
Milner 1.46 9,486 1.38 8,997 1.38 8,997
Oxbow Hatcher 3.55 389 3.53 387 3.53 387
Oxbow 2.40 19,215 2.50 20,007 2.50 20,007
Pahsimeno Accum. Ponds 2.94 323 3.10 341 3.10 341
Pahsimeno Trapping 3.50 455 3.59 467 3.59 467
Shoshone Falls 2.28 4,640 3.28 6,676 3.28 6,676
Slnke 1.60 10,417 2.78 18,071 2.78 18,071
Attchment NO.2
Case No. IPG-E-08-06
Idaho Powr Company
Page 3 016
IDAHO POWER COMPANY
COMPARISON OF CURRENT, FILED AND SETTLEMENT ACCRUAL RATES AND AMOUNTS
CURRENT AS FILED SETTLEMENT
ACCRUAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL
ACCOUNT RATE AMOUNT RATE AMOUNT RATE AMOUNT
(1)
Swan Falls 2.41 34,228 2.37 33,598 2.37 33,598
Twin Falls 1.59 1,576 1.43 1,420 1.43 1,420
Twin Falls (New)2.42 11,326 2.46 11,531 2.46 11,531Thousand Spiings 2.65 1,504
Upper Malad 1.43 1,125 1.23 970 1.23 970
Upper Salmon A 0.78 842 1.10 1,191 1.10 1,191
Upper Salmon B 1.89 3,419 1.99 3,608 1.99 3,608
Upper Salmon Common 2.60 50 2.80 54 2.80 54
266,336 304,642 304,302
335.10 MISCELLANEOUS POWER PLANT EQUIPMENT - EQUIPMENT 2.42 1,010 2.42 1,010335.20 MISCELLANEOUS POWER PLANT EQUIPMENT - FURNITURE 3.53 13,876 3.53 13,876
335.30 MISCELLANEOUS POWER PLANT EQUIPMENT - COMPUTER 13.65 89,248 13.65 89,248
336.00 ROADS, RAILROADS AND BRIDGES
Milner Dam 1.53 195 1.52 194 1.52 194
Niagara Spiings Hatchery 0.00 0 b.oo 0.00
Rapid River Hatchery 0.00 0 0.00 0.00
Ameiican Falls 1.52 4,656 1.52 4,64 1.52 4,644Bronlee2.03 10,524 2.01 10,421 2.01 10,421
Bliss 2.40 11,675 2.38 11,585 2.38 11,585
Cascade 1.45 1,779 1.45 1,780 1.45 1,780
ClearLake 0.48 53 0.40 44 0.32 35
Hells Canyon 1.58 12,943 1.56 12,820 1.56 12,820
Lower Malad 2.08 5,087 2.05 5,022 2.05 5,022
Lower Salmon 1.89 1,676 1.83 1,626 1.83 1,626
Milner 1.51 7,386 1.50 7,347 1.50 7,347
Oxbow Hatchery 0.00 0 0.00 0.00
Oxbow 2.25 12,731 2.34 13,235 2.34 13,235Pahsimeiio Accm. Ponds 0.77 204 0.77 204 0.77 204
Pahsimeiio Trapping 0.09 14 0.09 14 0.09 14
Shoshone Falls 1.65 848 1.52 779 1.52 779
Strke 1.07 2,556 1.26 3,016 1.26 3,016
Swan Falls 1.96 16,385 1.99 16,617 1.99 16,617
Twin Falls 2.03 18,144 2.03 18,122 2.03 18,122
Twin Falls (New)2.37 24,265 2.41 24,659 2.41 24,659Thousand Spiings 4.87 2,577 5.87 3,106 1.94 1,029
Upper Malad 2.03 1,220 2.02 1,215 2.02 1,215
Upper Salmon A 2.36 39 2.30 38 2.30 38
Upper Salmon Common 0.01 3
134,960 136,488 134,402
TOTAL HYDRAULIC PRODUCTION PLANT 12,781,839 14,497,089 14,187,032
OTHER PRODUCTION PLANT
341.00 STRUCTURES AND IMPROVEMENTS
Salmon Diesel 8.43 1,008
Evander Andrews - Units 2 & 3 2.88 123,173 3.16 134,941 3.16 134,941
Evander Andrews - Unit 1 2.88 2.88
Bennett Mountain 2.88 29,173 2.75 27,892 2.75 27,892
153,354 162,833 162,833
342.00 FUEL HOLDERS
Salmon Diesel 1.62 993
Evander Andrews - Units 2 & 3 2.88 41,283 2.80 40,128 2.80 40,128
Evander Andrews - Unit 1 2.88 2.88
Bennett Mountain 2.88 58,345 2.75 55,784 2.75 55,784
100,621 95,912 95,912
343.00 PRIME MOVERS
Evander Andrews - Units 2 & 3 2.88 825,896 3.25 932,522 3.25 932,522
Evander Andrews - Unit 1 2.88 2.88
Bennett Mountain 2.88 36,866 2.76 35,268 2.76 35,268
862,762 967,790 967,790
344.00 GENERATORS
Salmon Diesel 1.78 9,641
Attchment NO.2
Case No. IPC-E-086
Idaho Power Company
Page 4 ot6
IDAHO POWER COMPANY
COMPARISON OF CURRENT, FILED AND SETTLEMENT ACCRUAL RATES AND AMOUNTS
CURRENT AS FILED SETTLEMENT
ACCRUAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL
ACCOUNT RATE AMOUNT RATE AMOUNT RATE AMOUNT
(1)
Evander Andrews - Units 2 & 3 2.88 379,182 1.93 254,546 1.93 254,546
Evander Andrews - Unit 1 2.88 2.88
Bennett Mountain 2.88 1,381,760 3.30 1,582,007 3.30 1,582,007
1,770,583 1,836,553 1,836,553
345.00 ACCESSORY ELECTRIC EQUIPMENT
Salmon Diesel 4.10 11,691 75.81 216,151 7.22 20,586Evander Andres - Units 2 & 3 2.88 82,861 3.07 88,467 3.07 88,467
Evander Andres - Unit 1 2.88 2.88
Bennett Mountain 2.88 43,759 2.75 41,838 2.75 41,838
138,311 346,456 150,891
346.00 MISCELLAEOUS POWER PLANT EQUIPMENT
Salmon Diesel 0.00 0 74.27 746 7.17 72
Evander Andres - Units 2 & 3 2.88 39,772 2.52 34,792 2.52 34,792
Evander Andrews - Unit 1 2.88 2.88
Bennett Mountain 2.88 119 2.81 116 2.81 116
39,891 35,654 34,980
TOTAL OTHER PRODUCTION PLANT 3,065,522 3,445,198 3,246,959
TRANSMISSION PLANT
350.20 LAND RIGHTS AND EASEMENTS 1.54 345,807 1.51 338,260 1.51 338,260
350.21 RIGHTS OF WAY 4.09 0 1.50 57,533 1.50 57,533
352.00 STRUCTURES AND IMPROVEMENTS 1.29 474,457 1.68 618,958 1.68 618,958
353.00 STATION EQUIPMENT 2.12 5,210,762 2.06 5,061,625 2.06 5,061,625354.00 TOWERS AND FIXTURES 2.45 2,401,085 1.96 1,924,444 1.96 1,924,444
355.00 POLES AND FIXTURES 2.04 2,272,095 3.13 2,416,448 2.81 2,174,304
356.00 OVERHEAD CONDUCTORS AND DEVICES 1.96 2,352,335 1.92 2,305,954 1.92 2,305,954359.00 ROADS AND TRALS 1.07 3,406 0.98 3,134 0.98 3,134
TOTAL TRANSMISSION PLANT 13,059,947 12,726,356 12,484,212
DISTRIBUTION PLANT
361.00 STRUCTURES AND IMPROVEMENTS 2.05 420,130 1.85 379,681 1.85 379,681
362.00 STATION EQUIPMENT 1.64 2,34,517 1.89 2,695,793 1.89 2,695,793
364.00 POLES, TOWERS AND FIXTURES 3.67 7,145,548 3.29 6,407,092 3.29 6,407,092
365.00 OVERHEAD CONDUCTORS AND DEVICES 3.25 3,214,868 2.95 2,917,577 2.95 2,917,577366.00 UNDERGROUND CONDUIT 2.04 890,085 1.95 649,496 1.95 649,496
367.00 UNDERGROUND CONDUCTORS AND DEVICES 2.73 4,432,158 1.97 3,199,488 1.97 3,199,488
368.00 LINE TRANSFORMERS 1.73 5,514,634 1.67 5,337,672 1.67 5,337,672369.00 SERVICES 3.69 1,891,947 3.09 1,583,874 3.09 1,583,874
370.00 METERS 4.06 1,956,758 6.95 3,350,581 6.95 3,350,581
370.10 METERS - AMR EQUIPMENT 4.06 179,705 6.76 299,33 6.76 299,334371.10 PHOTOVOL TAlC INSTALLATIONS 28.42 102,118 3.68 13,219 3.68 13,219
371.20 INSTALLATION ON CUSTOMER PREMISES 11.85 269,554 0.63 14,274 0.63 14,274
373.20 STREET LIGHTING AND SIGNAL SYSTEMS 5.75 233,857 4.09 166,226 4.09 166,226
TOTAL DISTRIBUTION PLANT 28,595,879 27,214,307 27,214,307
GENERAL PLANT
390.11 STRUCTURES AND IMPROVEMENTS - CHQ BUILDING 2.27 586,410 2.38 614,746 2.38 614,746
390.12 STRUCTURES AND IMPROVEMENTS - EXCL. CHQ BLDG 2.17 677,317 2.24 697,970 2.24 697,970390.20 LEASEHOLD IMPROVEMENTS 3.85 282,792 2.58 189,347 2.58 189,347
391.10 OFFICE FURNITURE & EQUIPMENT - FURNITURE 9.66 1,138,565 4.97 585,505 4.97 585,505
391.20 OFFICE FURNITURE & EQUIPMENT - EDP EQUIP.20.00 4,539,263 24.37 5,531,614 24.37 5,531,614
391.21 OFFICE FURNITURE & EQUIPMENT - EDP EQUIP.16.67 478,001 13.96 400,302 13.96 400,302
392.10 TRASPORTATION EQUIPMENT - AUTOMOBILES 1.78 5,742 6.23 20,109 6.23 20,109
392.30 TRANSPORTATION EQUIPMENT -AIRCRAFT 3.79 97,790 8.62 222,334 8.62 222,33392.40 TRANSPORTATION EQUIPMENT - SMALL TRUCKS 3.45 615,138 3.58 638,683 3.58 638,683
392.50 TRANSPORTATION EQUIPMENT - MISC.9.45 49,427 1.49 7;816 1.49 7,816
392.60 TRANSPORTATION EQUIPMENT - LARGE TRUCKS (HYD)4.72 1,059,533 3.69 829,351 3.69 829,351392.70 TRANSPORTATION EQUIP. - LARGE TRUCKS (NON-HYD)4.26 161,702 2.39 90,686 2.39 90,686
392.90 TRANSPORTATION EQUIPMENT - TRAILERS 1.93 68,539 1.99 70,776 1.99 70,776
393.00 STORES EQUIPMENT 7.89 77,508 5.40 53,001 5.40 53,001
Attachment NO.2
Case No. IPC-E-08-06
Idaho Powr Company
Page 5 of6
IDAHO POWER COMPANY
COMPARISON OF CURRENT, FILED AND SETTLEMENT ACCRUAL RATES AND AMOUNTS
CURRENT AS FILED SETTLEMENT
ACCRUAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL ACCRUAL
ACCOUNT RATE AMOUNT RATE AMOUNT RATE AMOUNT
(1)
394.00 TOOLS, SHOP AND GARGE EQUIPMENT 8.31 350,872 4.84 204,375 4.84 204,375395.00 LAORATORY EQUIPMENT 6.53 637,402 5.39 526,113 5.39 526,113
396.00 POWER OPERATED EQUIPMENT 6.99 510,758 6.95 507,497 6.95 507,497
397.10 COMMUNICATION EQUIPMENT - TELEPHONES 11.61 802,716 6.16 425,792 6.16 425,792
397.20 COMMUNICATION EQUIPMENT - MICROWAVES 9.99 1,721,643 6.99 1,204,847 6.99 1,204,847
397.30 COMMUNICATION EQUIPMENT - RADIO 9,99 262,084 8.36 219,374 8.36 219,374
397.40 COMMUNICATION EQUIPMENT - FIBER OPTIC 16.45 234,528 8.20 116,956 8.20 116,956
398.00 MISCELLANEOUS EQUIPMENT 8.50 247,380 9.57 278,626 9.57 278,626
TOTAL GENERAL PLANT 14,605,110 13,435,820 13,435,820
TOTAL DEPRECIABLE PLANT 95,971,920 89,258,469 87,457,498
Attachment NO.2
Case No. IPC-E-08-06
Idaho Power Company
Page 60f6