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Home My WebLink About20081014IPC to Staff 89-93.pdfBARTON L. KUNE Lead Counsel esIDA~POR~ An IDACORP company October 10, 2008 VIA HAND DELIVERY 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-08-10 General Rate Case Dear Ms. Jewell: Enclosed for filing please find an original and three (3) copies each of Idaho Power Company's Second Supplemental Response to the Sixth Production Request of the Commission Staff, Idaho Power Company's Response to the Fourth Production Request of the Industrial Customers, Idaho Power Company's Response to Community Action Partnership Association of Idaho's First Production Requests, and Idaho Power Company's Response to the Seventh Production Request of the Commission Staff. In addition, also enclosed are CDs containing the Company's responses to production requests in which electronic/excel files were requested and also for ease of production of the information. Upon receipt of this filing, I would appreciate it if you would return a stamped copy of this letter for my file in the enclosed stamped, self-addressed envelope.ve~iiL Barton L. Kline Lead Counsel for Idaho Power Company BLK:csb Enclosures P.O. Box 70 (83707) 1221 W. Idaho St. Boise, ID 83702 BARTON L. KLINE, ISB #1526 LISA D. NORDSTROM, ISB #5733 DONOVAN E. WALKER, ISB #5921 Idaho Power Company P.O. Box 70 Boise, Idaho 83707 Telephone: (208) 388-2682 Facsimile: (208) 388-6936 bkline(Bidahopower.com Inordstromcaidahopower.com dwalkercaidahopower.com RECEIVED 280 OCT I 0 PH 5: 03 IDAHO PUBIJC UTIUTIES 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 MA TIER OF THE APPLICATION OF IDAHO POWER COMPANY FOR AUTHORITY TO INCREASE ITS RATES AND CHARGES FOR ELECTRIC SERVICE. ) ) CASE NO. IPC-E-08-10 ) ) IDAHO POWER COMPANY'S ) SECOND SUPPLEMENTAL RESPONSE ) TO THE SIXTH PRODUCTION REQUEST ) OF THE COMMISSION STAFF TO ) IDAHO POWER COMPANY COMES NOW, Idaho Power Company ("Idaho Power" or "the Company"), and in supplemental response to the Sixth Production Request of the Commission Staff to Idaho Power Company dated September. 19, 2008, herewith submits the following information: IDAHO POWER COMPANY'S SECOND SUPPLEMENTAL RESPONSE TO THE SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF TO IDAHO POWER COMPANY - 1 REQUEST NO. 89: For each Idaho-funded demand-side management (DSM) program included in Appendix 4 of Idaho Power's. Demand-Side Management 2007 Annual Report, please provide a breakdown of annual and 5-year total costs, including incentive payments to participants, direct program administrative costs, direct program evaluation costs, and allocated indirect administrative and evaluation costs with a description of how such allocations were made. SUPPLEMENTAL RESPONSE TO REQUEST NO. 89: Idaho Power has provided a spreadsheet with this response, on the enclosed CD. The information provided on Staffs Request No. 89 only reflects Demand Side Management ("DSM") expenses incurred to the Idaho Energy Effciency Rider (Idaho Rider) and the Idaho allocation of the Idaho portion of Idaho Power's Operations and Maintenance ("O&M") expenses. Because of this and the absence of Oregon Energy Effciency Rider (Oregon Rider) and Bonnevile Power Administration ("BPA") expenses, these totals wil not completely match the information provided in Appendix 4 of Idaho Power's Demand- Side Management 2007 Annual Report. Several programs reported in Appendix 4 were partially or wholly funded by the BPA in the past. These programs include the residential and commercial education programs, Energy House Calls, ENERGY STAR~ Lighting, Rebate Advantage, and the Weatherization Assistance for Qualified Customers (WAQC) program. For WAQC, BPA funds were used to supplement the program in order to enable the weatherization additional homes in Idaho. In the Demand-Side Management 2007 Annual Report, the incentives were broken out separately as the WAQC-BPA Supplemental; however, the BPA funds that were used to pay for other expenses were allocated to Idaho for reporting purposes. IDAHO POWER COMPANY'S SECOND SUPPLEMENTAL RESPONSE TO THE SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF TO IDAHO POWER COMPANY - 2 In order to track the demand-side management ("DSM") program expenditures, Idaho Power has set up an accounting system to ensure that every DSM item is charged to a program or an overhead work order. Each transaction that debits or credits the Idaho Rider liability account is tied to a work order with the exception of the funding, carrying charges, accruals, and reversals. Because of this method, everyhing that is applied to a program work order is considered a direct program cost. Expenses to the overhead work orders have not been allocated to the programs and thus an indirect expense has not been incurred. Occasionally, the decision to allocate a direct program expense to several programs wil be made prior to the expense being incurred on the books. For instance, an invoice to pay an advertisement promoting the two irrigation programs may be divided equally between the Irrigation Effciency and Irrigation Peak Rewards program. Each program has its portion of the invoice applied directly to the work order. The allocation of these shared expenses is determined by the program specialists and/or program leader before the expense is processed. All DSM expenses fall into one of four categories: Idaho Rider, Oregon Rider, BPA funds, and O&M expenses. With the exception of incentives which are applied wholly to either the Idaho Rider or the Oregon Rider, an allocation is sometimes made between the two states. For programs that are offered in both states, other expenses such as labor, marketing, and purchase services are divided 95%/5% between the Idaho Rider and the Oregon Rider, respectively. This 95%/5% split is a standard allocation used by Pricing and Regulatory Services and is set up at the work order level to allocate expenses automatically. For the BPA and O&M expenses, a 95%/5% IDAHO POWER COMPANY'S SECOND SUPPLEMENTAL RESPONSE TO THE SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF TO IDAHO POWER COMPANY - 3 allocation between Idaho and Oregon is only done for reporting purposes but it is not otherwise directed to either state in Idaho Power's accounting system. Occasionally, this allocation is overridden for non-labor expenses in order to directly assign an expense that clearly occurred in Idaho or Oregon. Idaho Power assigns each accounting transaction to a detailed cost element ("DCE"). A definition of the cost elements is on paper. Evaluation costs are included in the Purchased Services cost elements. For direct evaluation expenditures from 2003- 2008 to date, please refer to the excel spreadsheet named 2003-2008 Evaluation Study List.xls provided in response to Staffs Request No. 91. Indirect evaluation administration and labor costs are included in the DSM Overhead and Other Indirect expenses category. In preparing the breakdown of annual DSM costs for the past five years for this response, it was discovered that the 2007 expenses for the Distribution Effciency Initiative were erroneously unreported in Appendix 4, but appear in Appendix 2 and 3 of the Demand-Side Management 2007 Report. This wil be corrected in 2008 Annual Report. It was also discovered that in the 2003 and 2004 totals for DSM Overhead and Other Indirect expenses, that special accounting entries were not included but are included in the remaining years. These special accounting entries include non-program payroll, OneCard accruals and reversals and other accounting corrections. These entries occur automatically with the previous month's accrual being reversed the following month. Because these entries occur monthly, a balance wil always appear annually as these corrections cross years. An example of these cross-year corrections appears in the program accounting included on the spreadsheet in the enclosed CD. In IDAHO POWER COMPANY'S SECOND SUPPLEMENTAL RESPONSE TO THE SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF TO IDAHO POWER COMPANY - 4 2003 for ENERGY STAR~ Lighting, a credit of $112,242 appears in Other Expenses for O&M expenses. This credit is the result of several corrections being processed in January 2003 for advertising expenses that were incorrectly charged to O&M in December 2002. The correction in 2003 moved the expenses out of O&M expenses and into the Idaho Rider. The response to this Request was prepared under the direction of Theresa Drake, Customer Relations and Energy Effciency Manager, Idaho Power Company, in consultation with Barton L. Kline, Lead Counsel, Idaho Power Company. IDAHO POWER COMPANY'S SECOND SUPPLEMENTAL RESPONSE TO THE SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF TO IDAHO POWER COMPANY - 5 REQUEST NO. 93: Please provide a reasonably detailed description and cost summary of each post-implementation evaluation of DSM programs. Include in the descriptions the names and affliations of the primary evaluators and the process(es) by which the evaluators were chosen. SUPPLEMENTAL RESPONSE TO REQUEST NO. 93: In response to Staffs Request No. 93, the Company provided all direct costs for Idaho Power associated with post-implementation evaluations. Idaho Power staff time is not accounted for in such a way that it is possible to break out their time to specific evaluations. In response to Staffs Request No. 90, Idaho Power gives a description of how Company evaluation expenses are assigned. If program specialist time is used for evaluation, it is included in the program costs. If equipment is purchased for evaluations, it is included in program costs. Idaho Power included in its response to Staffs Request No. 91 the cost of tools such as Survey Monkey, which is used across programs. The Company does not possess any information regarding costs the Northwest Energy Allance ("NEEA") or the Bonnevile Power Administration ("BPA") have incurred in the process of producing the evaluations listed in the attachment provided in response to Staffs Request No. 91. This information may be available directly from these organizations. The response to this Request was prepared under the direction of Theresa Drake, Customer Relations and Energy Effciency Manager, Idaho Power Company, in consultation with Barton L. Kline, Lead Counsel, Idaho Power Company. IDAHO POWER COMPANY'S SECOND SUPPLEMENTAL RESPONSE TO THE SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF TO IDAHO POWER COMPANY - 6 DATED at Boise, Idaho, this 10th day of October 2008. r)1U- · BARTON L. KLINE Attorney for Idaho Power Company LISA D. NORDSTROM Attorney for Idaho Power Company DONOVAN E. WALKER Attorney for Idaho Power Company IDAHO POWER COMPANY'S SECOND SUPPLEMENTAL RESPONSE TO THE SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF TO IDAHO POWER COMPANY - 7 CERTIFICATE OF SERVICE I HEREBY CERTIFY that on this 10th day of October 2008 I served a true and correct copy of IDAHO POWER COMPANY'S SECOND SUPPLEMENTAL RESPONSE TO THE SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF TO IDAHO POWER COMPANY upon the following named parties by the method indicated below, and addressed to the following: Commission Staff Weldon B. Stutzman Deputy Attorney General Idabo Public Utilities Commission 472 West Washington P.O. Box 83720 Boise, Idaho 83720-0074 -l Hand Delivered U.S. Mail _ Overnight Mail FAX -l Email Weldon.stutzmancapuc.idaho.gov Neil Price Deputy Attorney General Idaho Public Utilties Commission 472 West Washington P.O. Box 83720 Boise, Idaho 83720-0074 -l Hand Delivered U.S. Mail _ Overnight Mail FAX -l Email Neil.pricecapuc.idaho.gov Industrial Customers of Idaho Power Peter J. Richardson, Esq. RICHARDSON & O'LEARY PLLC 515 North 27th Street P.O. Box 7218 Boise, Idaho 83702 Hand Delivered -l U.S. Mail _ Overnight Mail FAX -l Email petercarichardsonandolearv.com Dr. Don Reading Ben Johnson Associates 6070 Hil Road Boise, Idaho 83703 Hand Delivered -l U.S. Mail _ Overnight Mail FAX -l Email dreadingcamindspring.com Idaho Irrigation Pumpers Association, Inc. Randall C. Budge Eric L. Olsen RACINE, OLSON, NYE, BUDGE & BAILEY, CHARTERED P.O. Box 1391 201 East Center Pocatello, Idaho 83204-1391 Hand Delivered -l U.S. Mail _ Overnight Mail FAX -l Email rcbcaracinelaw.net elocaracinelaw. net IDAHO POWER COMPANY'S SECOND SUPPLEMENTAL RESPONSE TO THE SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF TO IDAHO POWER COMPANY - 8 Anthony Yankel Yankel & Associates, Inc. 29814 Lake Road Bay Vilage, Ohio 44140 Kroger Co. I Fred Meyer and Smiths Michael L. Kurt 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 Kevin Higgins Energy Strategies, LLC Parkside Towers 215 South State Street, Suite 200 Salt Lake City, Utah 84111 Micron Technology Conley Ward Michael C. Creamer GIVENS PURSLEY, LLP 601 West Bannock Street P.O. Box 2720 Boise, Idaho 83701-2720 Dennis E. Peseau, Ph.D. Utility Resources, Inc. 1500 Liberty Street SE, Suite 250 Salem, Oregon 97302 Hand Delivered -l U.S. Mail _ Overnight Mail FAX -l Email tonycayankel.net Hand Delivered -l U.S. Mail _ Overnight Mail FAX -l Email mkurtcaBKLlawfrm.com kboehmcaBKLlawfrm.com Hand Delivered -l U.S. Mail _ Overnight Mail FAX Email Hand Delivered -l U.S. Mail _ Overnight Mail FAX -l Email khigginscaenergystrat.com Hand Delivered -l U.S. Mail _ Ovemight Mail FAX -l Email cewcagivenspursley.com mcccagivenspursley.com Hand Delivered -l U.S. Mail _ Overnight Mail FAX -l Email dennvtempcayahoo.com IDAHO POWER COMPANY'S SECOND SUPPLEMENTAL RESPONSE TO THE SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF TO IDAHO POWER COMPANY - 9 Department of Energy Lot R. Cooke Arthur Perr Bruder Offce of the General Counsel United States Department of Energy 1000 Independence Avenue SW Washington, DC 20585 Routing Symbol GC-76 Hand Delivered U.S. Mail -l Ovemight Mail FAX -l Email Lot.Cookecahg.doe.gov Arthur.Brudercahg.doe.gov Dwight D. Etheridge Exeter Associates, Inc. 5565 Sterrett Place, Suite 310 Columbia, MD 21044 Hand Delivered -l U.S. Mail _ Overnight Mail FAX -l Email detheridgecaexeterassociates.com Community Action Partership Association Of Idaho Brad M. Purdy Attorney at Law 2019 North 1 ¡th Street Boise, Idaho 83702 Hand Delivered -l U.S. Mail _ Overnight Mail FAX -l Email bmpurdycahotmail.com Snake River Allance Ken Miler Snake River Allance P.O. Box 1731 Boise, Idaho 83701 Hand Delivered -l U.S. Mail _ Overnight Mail FAX -l Email kmilercasnakeriverallance.org ~/dL Barton L. Kline IDAHO POWER COMPANY'S SECOND SUPPLEMENTAL RESPONSE TO THE SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF TO IDAHO POWER COMPANY - 10 BEFORE THE IDAHO PUBLIC UTiliTIES COMMISSION CASE NO. IPC-E-08-10 IDAHO POWER COMPANY SUPPLEMENTAL RESPONSE TO STAFF'S PRODUCTION REQUEST NO. 89 An IDACORP company COST ELEMENT DEFINITIONS March 5, 2008 CostElement Description LABOR REGULAR PAYROLL 111 STRAIGHT TIME PAYROLL (Incl FTO)- asêt t1eal"~~liic.pay 112 OVERTIME PAYROLL- Amount paid to non-exempt employees for hours worked in excess of their normal work week. 119 OTHER PAYROLL - Premium pay for shift work or for work in certain locations. All other miscellaneous pay. INCENTIVE PAY 121 EXCELLENCE AWARD PROGRAM- Cash and non-cash awards to be reported to the Payroll Dept. for purposes of payroll taxes. 123 INCENTIVE ACCRUED - Accrual for estimated incentive payments to employees. 124 PERFORMANGE INCENTIVE POOL Accrual for estimated performance payouts. 129 OTHER INCENTIVE PAY- Incentive pay not catagorized by another cost element. BENEFITS 131 INDIRECT PAYROLL LOADING - Benefit co a a perctage a 132 EMPLOYEE GROUP INSURANCE - and èI 831 On 133 PENSION EXPENSE - 134 EMPLOYEE SAVINGS PLANS- The associat 135 RETIREE BENEFIT ACCRUAL - teof 137 POST EMPLOYMENT BENEFITS 139 OTHER All benefits not categorized by another Cost Element. 140 TAXES - EMPLOYER PAID- Employment-related taxes accrued by the Company. Cost to IDACORP of FTO earned by employees. 142 CAFETERIA CREDIT - Allowance made by the Company to partally offset cost of seleced benefits selected by employees.143 NON-FTO TO 242- 151 Benefits that can be loaded directly to a cost center based on actual charges. 159 BENEFITS TRANSFER CREDIT Transfer of direct b loading Charged to Department (Cot 199 PAYROLL VACANCY ESTIMATE An estimate of the impact of vacancies on Company payrolL. No actual amounts should be charged to this cost element. It is for budgeting purposes only. *SlIDA~PORQÐ An IDACORP Company COST ELEMENT DEFINITIONS March 5, 2008 CostElement Description MATERIALS CONSTRUCTION AND MAINTENANCE MATERIALS 211 =MATERIALS UED FROM INVENTORY nd retums re use in th const or maiteanc of the t. Di ould be chrg to the approate Cot Element or to 212 RESTOCKING - Itetl$i$st.edftørnillYEll"tølYWfICh arebØng retin to st plus thetestong213 SALVAGE- Proceeds from the sale or trade-in of equipment. Recovered materiaL.214 FREIGHT- Costs of shipping. 219 DIRECT PURCHASES / OTHER MATERIALS- All purchased materials not categorized by another Cost Element. PURCHASED SERVICES Purchased Services includes work performed by consultnts, contractors, temporary stffing, etc. which might ordinarily be performed by Idaho Power employee. 319 CONSULTANTS-FeeSáncle ófpføesnacosunts su as acntants, audit, attmeys, engir¡eering nts,àCláries, et. 320 CONTRACT CONSTRUCTION AND MAINTENANCE - Payments made to outside contractors for work associated wi the constructon or maintenance of the Company's physical plant. 328 FLEET PURCHASED SERVICES Services provided by the Fleet Department for work on Company equipment. 329 OTHER PURCHASED SERVICES- Øti:átè itói;dãrld t ACCOUNTING ENTRIES CIACs411 Vested Interest Payments 412 New Construction New construction, excess cost of metering, OH/G diference, customer constructon in lieu of cash415 Relocation Reloction costs from government agencies (includes highway relcation costs), insurance claims, damage claims, CSPP, and interconnected facilties. CLEARINGS OR TRANSFERS 423 SERVICE LEVEL AGREEMENT TRANSFERS Transfer of costs of services provided for IDACORP subsidiaries. 429 ALLOCATIONS & CLEARINGS All Other Clearing Accts not categorized by another Cost Element AMORTIZATIONS AND ACCRUALS 431 FERC ACCRUALS - Administrative fees paid to the FERC relating to parts I thru III of the Federal Power Act. 432 CONSERVATION AMORTIZATION 434 IDA-WEST CAPITALIZED INTEREST AMORTIZATION- Amortization of previously capitalized intere on the Hazelton B, Wilson Lake, and Falls River projects. Amortzation wil continue through August, 2003. 439 OTHER AMORTIZATIONS AND ACCRUALS - Amortizations and Accruals which are not catagorized in any other cost element. 2 Cost Element PCA 441 442 443 444 446 An IDACORP company COST ELEMENT DEFINITIONS March 5, 2008 Description PCA EXPENSE DEFERRAL (10) - The portion of the difference between Power Supply expenses used for PCA caiculation and actual Power Supply costs. PCA EXPENSE AMORTIZATION (10) - Amortization of the March 31 balance of the PCA Expense Deferral Account (also referred to as the "true-up" balance). EXCESS POWER COST DEFERRAL (OR) Deferral of power supply costs in excess of dead bands as allowed by the OPUC. EXCESS POWER COST AMORTIZATION (OR) Amortization of excess Power Supply costs allowed by the OPUC. COAL CONTRACT BUYOUT Costs of terminating long-term coal contracts OTHER ACCOUNTING ENTRIES451 AOFUDC- Allowance for Funds Used During Construction. This represents the composite cost of the use of equity funds to finance construction.452 ABFUDC- Allowance for Borrowed Funds Used During Constructon. This represents the composite cost of debt used to finance construction. 453 454 Transfer of general overteads from general overtead work orders on special maintenance and construction work order joumals. For Financial Accounting use only. 455 WORK ORDER CREDIT - Account distribution of charges and credits disbursed from accunt 107 (Construction work in progress). For Financial Accounting use only. 457 DESIGN ENGINEERING REVENUE Revenue received from new business customers for the cost of design engineering. OTHER EXPENSES POWER SUPPLY 511 PURCHASED POWER Expense of power purchased from others, as well as the value of power transferred via exchange agreements with other utilties. 512 THIRD PARTY TRANSMISSION Costs of transmission of electricity by other utilties for Idaho Power. 513 WATER PURCHASES- Costs of leased water used for hydro generation. 514 FUEL BURNED FOR GENERATION - O&M ONLY - accounts 501 and 547 only Costs of coal, oil, natural gas, diesel, etc, used to generate power at thermal and intemal combustion generating stations that are in service (does not include capitalized test power fuel costs for plants under construction). 515 THERMAL PLANT O&M (excl fuel)- Payments to Thermal Partners for expenses biled to Idaho Power. To be used only by Financial Accounting. 519 OTHER POWER SUPPLY EXPENSES Other Power Supply costs which are not catagorized in any other cost element. TRANSPORTATION 521 COMPANY VEHICLES/EQUIPMENT - The costs of using a Company-owned vehicle or piece of equipment. It is calculated automatically by applying a rate to the number of miles/hours submitted by the user. It should not be used for any other purpose. 522 COMPANY AIRPLANE - Represents the expense charged for riding on the Company airplane (Transportation Journal only). 529 OTHER TRANSPORTATION EXPENSE- Other transportation costs such as taxis, rental-cars, mass transit, etc. 3 ?~IDA~POR~ An IDACORP Company COST ELEMENT DEFINITIONS March 5, 2008 CostElement Description EMPLOYEE BUSINESS EXPENSE 531 PERSONAL VEHICLES - Reimbursement to employees for using their personal vehicle for Company business. A cents-per- mile rate is applied to vehicle miles. This Cost Element is also used when an employee is paid in lieu of air fare. 532 BUSINESS MEALS - on thir own, bu for whic the Copay will pay beuse they of "eating on the job". Exples incud meals while trveling, r lunch coers to disc copay business. The meals are on the Copany wold noally pay. Thes meas do not meet the req rêt by co element 539. Compare wi Cost Element 539. 533 LODGING - Payments to hotels and motels for expenses incurred while on Company business. 534 AIR FARE - Amounts paid to travel agencies and airlines for employee air travel costs. 535 PERSONAL MEMBERSHIPS & REGISTRATIONS and registations for profesional assiations that direcy beefit pany suc as IEEE, A1CPA, Toastasters, etc. Also inudes seminars, and trinIng reti. If th copany is the prmary beefry the emploee, the membrsip is oo a corate membersip and shld be cost element 572 and accnt 93200. 539 OTHER EMPLOYEE BUSINESS EXPENSES - vee business expes not categri in one of the oter Cos Elements. For meals toto this co element, the busines purp mus be distnce or celebetory. include company prvidêt meal the job r th convenienc for th (such as meas providêt for er ent andcheons, moving meal exp 'al for thebeefit of employe. be in Cos 32. RENTS AND LEASES 541 LAND & BUILDINGS RENT/LEASE EXPENSE- Costs associated with the rental or leasing of buildings or land. 542 EQUIPMENT RENT & LEASE - Costs associated with the renting or leasing of equipment or machinery not categorized by one of the other Cost Elements. 543 FERC RENTS - Accrued expenses, payable to the FERC, for land charges for projec plants and transmission lines. 549 OTHER RENTS AND LEASES - All other rents and leases not categorized by one of the other Cost Elements. OFFICE EXPENSE 551 OFFICE SUPPLIES 552 Costs for water, sewer, and other utilities, etc. Does not include telephone-related expenses (see DCE554). 553 POSTAGE EXPENSES- Costs for postage and for postage meters. 554 TELECOM EXPENSES of ceVsmart phones, PDAs, voice circit, data circit, lol tele service, log , 80 service, and maintenance of telepe & data netr1ng equipment, Including aintenance agreements. 555 SOFTARE LICENSE, MAINTENANCE & SUPPORT Includes costs of original softare purchase as well as subsequent license, maintenance and support costs. 559 OTHER OFFICE EXPENSES All Ofice Expenses not categorized by another Cost Element. 4 An IDACORP company COST ELEMENT DEFINITIONS March 5, 2008 CostElement Description OTHER MISCELLANEOUS COSTS 566 PROPERTY INSURANCE PREMIUMS - Includes the premiums and related expenses of insuring the propert of the Company. 567 LIABILITY INSURANCE 568 EASEMENTS & ACQUISITION COSTS Price paid for easements, agent's fees and expenses, legal fees pertaining to easements, acquisitions, and recording fees. 569 REAL ESTATE & ACQUISITION COSTS Purchase price of land, agent's fees and expenses, appraisal costs, legal fees pertaining to land acquisitions and recording fees. 570 CONTRIBUTIONS & DONATIONS - This is intended to capture the costs of all contributions and donations. "Contributions" which bestow membership upon the Company should be charged to Cost Element 572. 571 INFORMATIONAL & GENERAL ADVERTISING - Advertising expenses which are usually incurred thro572 CORP lJse piima 581 DSM CUSTOMER INCENTIVES Funds/credits paid to IPC customers for participation in DSM programs. 582 DSM INCENTIVES - OTHER Funds/credits paid to third parties such as supply chain partners for transactions tied to direct customer participation. 598 PAYROLL ACCRUAL ADJUSTMENT - NOT FOR GENERAL USE Used to adjust monthly payroll charges so that dollars expensed in a given month relate to days worked in that same month. 599 OTHER MISC EXPENSES. All charges which do not fit more accurately into another Cost Element. 991 COMPANY BETTERMENT ALLOWANCE (Estimates only) The portion of the estimated cost of a line installation, and/or relocation that provides a benefit to the Company, over and above the direct benefit to the Applicant, Additional Applicant or Subdividor. 992 TERMINAL FACILITIES ALLOWANCE (Estimates only) The estimated amount that the Company wil contribute as an allowance for Terminal Facilties provided for in Rule H. 993 CASH ALLOWANCE (Estimates only) The estimated amount allowable by Rule H Tariff. 994 LINE INSTALLATION CONSTRUCTION CREDIT (Estimates only) The estimated credit amount given to a Customer for providing line construction, (Customer Provided Trench). 999 ACCOUNTING TRANSACTIONS - 5