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HomeMy WebLinkAbout20210803IPC to Staff 6-16.pdf<lHm* An IDACOIP Company LISA D. NORDSTROM Lead Counsel lnordstrom@ida hopowe r.com LDN:sg Enclosures August 3,2021 VIA ELECTRONIC FILING Jan Noriyuki, Secretary Idaho Public Utilities Commission 11331 W. Chinden Blvd., Bldg 8, Suite 201-A(83714) PO Box 83720 Boise, ldaho 83720-0074 Re:Case No. IPC-E-21-18 ln the Matter of the Application of ldaho Power Company for Authority to lncrease lts Rates Due to Revised Depreciation Rates for Electric Plant-ln- Service Dear Ms. Noriyuki: Enclosed for electronic filing, pursuant to Order No. 35058, please find ldaho Power Company's Response to the Second Production Request of Commission Staff. Please handle the confidential information in accordance with the Protective Agreement executed in this matter. lf you have any questions about the attached documents, please do not hesitate to contact me. Very truly yours, X*!.(,,1-t.-*, Lisa D. Nordstrom LISA D. NORDSTROM (lSB No. s733) ldaho Power Company 1221West ldaho Street (83702) P.O. Box 70 Boise, ldaho 83707 Telephone: (208) 388-5104 Facsimile: (208) 388-6936 lnordstromtOida honower-com Attorney for ldaho Power Company BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION OF IDAHO POWER COMPANY FOR AUTHORIry TO INCREASE ITS RATES DUE TO REVISED DEPRECIATION RATES FOR ELECTRIC PLANT.I N.SERVICE. CASE NO. |PC-E-21-18 IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF ) ) ) ) ) ) ) COMES NOW, ldaho Power Company ("ldaho Powe/'or "Company"), and in response to the Second Production Request of the Commission Staff dated July 13, 2021, herewith submits the following information: IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF - 1 REQUEST NO. 6: For each account shown within PART Vll. SERVICE LIFE STATISTICS of EXHIBIT No.2 - 2020 DEPRECIATION STUDY, please provide all "ORIGINAL LIFE TABLE" data in electronic format (i.e. Microsoft Excel or Word). RESPONSE TO REQUEST NO. 6: Please see the attached. The response to this Request is sponsored by Donna Wheeler, Finance Team Leader, ldaho Power Company. IDAHO POWER COMPANYS RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF.2 REQUEST NO. 7: For each account shown within PART Vlll. NET SALVAGE STATISTICS of EXHIBIT No.2 - 2020 DEPRECIATION STUDY, please provide all "SUMMARY OF BOOK SALVAGE" data in electronic format (i.e. Microsoft Excel or Word). RESPONSE TO REQUEST NO. 7: Please see the attached. The response to this Request is sponsored by Donna Wheeler, Finance Team Leader, Idaho Power Company. IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF.3 REQUEST NO. 8: For each account shown within PART IX. DETAILED DEPRECIATION CALCULATIONS of EXHIBIT NO.2 - 2020 DEPRECIATION STUDY, please provide al! "CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020" data in Microsoft Excel electronic format with formula intact. RESPONSE TO REOUEST NO. 8: Please see the attached file. The file has been provided in Microsoft Word as the data is not available in Microsoft Excel. The response to this Request is sponsored by John Spanos, President, Gannett Fleming Valuation and Rate Consultants, LLC for ldaho Power Company. IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF.4 REQUEST NO. 9: Staff is expanding its depreciation analytic tools. For Account 355.00 POLES AND FIXTURES referenced on page lX-127 within PART lX. DETAILED DEPRECIATION CALCULATIONS of EXHIBIT NO.2 - 2O2O DEPRECIATION STUDY, please explain and show in detailthe mathematical steps used during the last ten years for calculating: a. CALCULATED ACCRUED; b. ALLOC. BOOK RESERVE; c. FUTURE BOOK ACCRUALS; d. REM. LIFE; and e. ANNUAL ACCRUAL t. Explain why no data is shown for 1945. Note: Where a value or variable is used in the calculation that is not directly shown in the table, please provide the source and basis for the value or variable, its purpose, how it varies within the table, and the factors contributing to the variation. RESPONSE TO REQUEST NO. 9: a. - d. There are no mathematical steps to compute the Calculated Accrued, Allocated Book Reserve, Future Book Accruals and Remaining Life. The amounts are based on the curve or age of the assets. e. The Annual Accrual in column (7) is the Future Book Accrual in column (5) divided by the Remaining Life in column (6). f. ldaho Power's plant records do not include activity within Account 355.00 - Powers and Fixtures with a vintage of 1945. The absence of activity is an indication that either no Account 355.00 assets were installed that year or that any 1945 Account IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF.5 355.00 assets that were installed were fully retired prior to the late 1990s when the Company's plant asset records were converted to the current plant accounting software application. The response to this Request is sponsored by John Spanos, President, Gannett Fleming Valuation and Rate Consultants, LLC for ldaho Power Company. IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF.6 REQUEST NO, 10: Please provide all depreciation and salvage account data prior to any adjustment made or recommended by Gannett Fleming Valuation and Rate Consultants, LLC. RESPONSE TO REQUEST NO. 10: Please see the attached files. The response to this Request is sponsored by Donna Wheeler, Finance Team Leader, ldaho Power Company. IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF. T REQUEST NO. 11: Please provide all documentation by Gannett Fleming Valuation and Rate Consultants, LLC for addressing corrections or adjustments to the original Company data used in the 2020 Depreciation Study. RESPONSE TO REQUEST NO. 11: Please see Attachment 1, which sets forth adjustments to the origina! Cohpany plant data used in the 2020 Depreciation Study, and Attachment 2 which sets forth adjustments to the original Company net salvage data used in the 2020 Depreciation Study. The adjustments primarily reflect transaction code changes in order to properly establish the most appropriate survivor curve and net salvage percentage for each asset class into the future. The response to this Request is sponsored by John Spanos, President, Gannett Fleming Valuation and Rate Consultants, LLC for ldaho Power Company. IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF. S REQUEST NO. 12: Please explain the reason for any adjustment to the origina! Company data (excluding corrections). RESPONSE TO REQUEST NO. 12: Most of the adjustments represent changes in the transactional code based on discussions with Company personnelto understand the cause of the transaction. Some of these entries were considered abnorma! or outliers which will not be consistent with the expectations of other assets when determining life and net salvage characteristics. The response to this Request is sponsored by John Spanos, President, Gannett Fleming Valuation and Rate Consultants, LLC for ldaho Power Company. IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF.9 REQUEST NO. 13: Please provide any study completion schedule(s) and/or flowchart(s) used by Gannett Fleming Valuation and Rate Consultants, LLC for the completion the Com pany's 2020 Depreciation Study. RESPONSE TO REQUEST NO. 13: The Company's2020 Depreciation Study sets forth the results and support for the depreciation parameters and depreciation rates. ln addition to the files provided as attachments to other responses of Staffs Second Production Request, please see the attached files for additional support used in preparation of the 2020 Depreciation Study. The response to this Request is sponsored by John Spanos, President, Gannett Fleming Valuation and Rate Consultants, LLC for ldaho Power Company. IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE GOMMISSION STAFF. 1O REQUEST NO. 14: Please provide dates and copies of all notes, photographs, and or workpapers developed by Gannett Fleming Valuation and Rate Consultants, LLC during the Company employee interviews, or meetings held for completing the Compa ny's 2020 Depreciation Study. RESPONSE TO REQUEST NO. 14: The attached files set forth the notes, photographs and/or workpapers developed by Gannett Fleming Valuation and Rate Consultants, LLC during Company interviews and meetings held for the 2020 Depreciation Study. Please note, a list of locations and dates of prior site visits are provided on pages lll-2 and Ill-3 of the 2020 Depreciation Study. Confidential Attachment 1, the Data Questions file, references additional Exce! files provided by ldaho Power in response to the preliminary depreciation study data questions. The files referenced include large amounts of data the Company believes is not valuable for use by others and therefore has not provided the information at this time. However, ldaho Power stands ready to provide the information should any party request it. The response to this Request is sponsored by John Spanos, President, Gannett Fleming Valuation and Rate Consultants, LLC for ldaho Power Company. IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF.11 REQUEST NO. 15: Please provide dates and copies of all notes and or workpapers developed by Gannett Fleming Valuation and Rate Consultants, LLC during field site facility visits whether the visit was directly onsite or virtua!. RESPONSE TO REQUEST NO. 15: Please see the Response to Request No. 14 for notes and workpapers developed by Gannett Fleming during field site facility visits which occurred virtually. The response to this Request is sponsored by John Spanos, President, Gannett Fleming Valuation and Rate Consultants, LLC for ldaho Power Company. IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF. 12 REQU NO. 16:For each account where Gannett Fleming Valuation and Rate Consultants, LLC selected a particular lowa-type curve, please explain the basis for selecting the curve and why other curves were removed from consideration. RESPONSETO REQUEST NO. 16: As discussed in Part lll of the 2020 Depreciation Study, life estimation and analysis is a combination of statistical analysis of historical data and informed judgment. The statistical analysis is presented in Part Vll of the 2020 Depreciation Study. lnformed judgment includes an understanding of Company plans, management outlook for each asset class, observations during past field visits, previous estimates of survivor curves from prior studies and estimates of other electric utilities across the United States. The selected curve reflects a combination of all the factors. The survivor curves for generation accounts set forth the interim rates of retirement up to the concurrent final retirement date. Many of these curves are the same or similar to the currently approved estimate for interim retirements for Idaho Power. Because the criteria for the determination of the selected curve for most accounts is the same and would therefore be repetitive to describe each one, the Company has included a description of the process for only the mass accounts below: o Account 352: Structures and lmprovements - The 70-R3 Iowa-type curve was selected based on judgment and statistical fit to the original curve through age 47. This curve represents the expected recovery pattern for the assets reflected in this account based on historical experience and the expectations of Company management. IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF - 13 a Account 353: Station Equipment - The 52-S0 lowa-type curve was selected based on judgment and is a reasonable fit to the original curve through age 78. The 52-50 survivor curve does represent a longer service life than the original curve throughout a substantial portion of the curve. This is consistent with the expected recovery pattern of ldaho Power management for the assets in this account. Iowa-type curves reflecting shorter recovery patterns that were a better fit to the original curve were not selected as they were inconsistent with Company expectations for the future. Account 355: Poles and Fixtures - The 61-S0.5 lowa-type curve was selected based on judgment and is a very good fit to the original curve through age 74 and represents the expected recovery pattern for the assets reflected in this account based on historical experience and the expectations of the Company. The 61-year average life is on the long end of the industry but reflects that the trend to increased life characteristics. Account 364: Poles. Towers and Fixtures'The 62-R1 lowatype curve was selected based on judgment and reasonable fit to the original curve through age 61. The historical indications show more early age retirements and fewer older age retirements which is not the expected recovery pattern for the assets in this account for the future. Therefore, judgment along with historical experience and the expectations of Company management led to the 62-year average life and R1 type curve. o IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF - 14 o a Account 365: Overhead Conductors and Devices - The 50-R0.5 lowa-type curve was selected based on judgment and is a reasonable fit to the original curve through age 60 which represents the expected recovery pattern for overhead conductor and devices. The 50-year average life and forces of retirement that affect many ages of assets are consistent with the expectations of Company management and the estimates of other utilities. Account 370.1: Meters - AMI - The 18-R1 lowa-type curve was selected based on the 2007-2020 historical indications and is a good fit to the original curve through age 17. These assets are relatively young so industry information as well as Company plans were considered to help support the 18-year average life for this newer technology meter. Many in the industry utilize a 1S-year average with fewer early age retirements but the 18-R1 was a better selection for ldaho Power. Account 390.12: Structures and lmprovements - Excludino CHQ Buildino - The 65-S0.5 lowa-type curve was selected based on the understanding of the type of structures in the account and the reasonably good fit to the original curve through age 52. The 65-year average life represents the interim rate of retirement for these structures before the concurrent date of retirement. Both the interim curve and the probable retirement dates are longer than currently utilized as the structures continue to be operational for their use. The 65-S0.5 lowa-type survivor curve was truncated at age 60 consistent with the expected recovery period related to the probable retirement dates for the major structures in the account. IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF. 15 The response to this Request is sponsored by John Spanos, President, Gannett Fleming Valuation and Rate Consultants, LLC for ldaho Power Company. DATED at Boise, ldaho, this 3rd day of August 2021. &-fr.ffw**, LISA D. NORDSTROM Attomey for ldaho Power Company IDAHO POWER COMFANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF.16 CERTIFICATE OF SERVICE I HEREBY CERTIFY that on the 3'd day of August 2021, I served a true and correct copy of IDAHO POWER COMPANY'S RESPOSNE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF upon the following named parties by the method indicated below, and addressed to the following: Gommission Staff Dayn Hardie Deputy Attorney General !daho Public Utilities Commission 11331 W. Chinden Blvd., Bldg No. 8, Suite 201-A (83714) PO Box 83720 Boise, lD 83720-0074 lndustrial Customer of ldaho Power Peter J. Richardson RICHARDSON ADAMS, PLLC 515 North 27th Street (83702) P.O. Box 7218 Boise, ldaho 83707 Dr. Don Reading 6070 Hi!! Road Boise, ldaho 83703 Hand Delivered _U.S. Mail _Overnight Mail -FAX X Email davn.hardie@puc.idaho.qov FTP Site _Hand Delivered _U.S. Mail _Overnight Mail_FAX_ FTP SiteX Email peter@richardsonadams.com i u, t-- _Hand Delivered _U.S. Mail _Overnight Mail_FAXX EMAIL dread inq@mindsprinq.com FTP Site itr\nr\ { Stacy Gust, Regulatory Administrative Assistant IDAHO POWER COMPANY'S RESPONSE TO THE SECOND PRODUCTION REQUEST OF THE COMMISSION STAFF - 17 BEFORE THE IDAHO PUBLIC UTILITIES GOMMISSION cAsE NO. IPC-E-21-19 IDAHO POWER COMPANY REQUEST NO.6 ATTACHMENT NO. 1 SEE ATTAGHED WORD DOGUMENT BEFORE THE IDAHO PUBLIC UTILITIES COTI,IMISSION cAsE NO. IPC.E-21-19 IDAHO POWER COMPANY REQUEST NO.7 ATTACHMENT NO. 1 SEE ATTACHED WORD DOCUMENT BEFORE THE IDAHO PUBLIG UTILITIES COMMISSION cAsE NO. IPC-E-2{.{8 IDAHO POWERCOMPANY REQUEST HO.8 l ATTACHMEHT NO. 1 SEE ATTACHED WORD DOCUMENT BEFORE THE IDAHO PUBLIG UTILITIES COMMISSION CASE NO, !PC.E-21.18 IDAHO POWER COMPANY REQUEST NO. {O ATTAGHMENT NO. 1 SEE ATTACHED SPREADSHEET BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION GASE NO. IPG.EA1.iI8 IDAHO POWER COMPANY RESUEST NO. 10 ATTACHMENT NO.z SEE ATTAGHED SPREADSHEET BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION CASE HO, IPG-E.21.18 IDAHO POWER COMPANY REQUEST NO. 11 ATTACHMENT NO. 1 SEE ATTACHED SPREADSHEET BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION CASE NO. IPC.EA1*1$ IDAHO POWER COMPANY REQUEST NO. I{ ATTACHMENT NO.2 SEE ATTACHED SPREADSHEET BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION GASE NO. IPG-E-21-18 IDAHO POUI'ER GOMPANY REQUEST NO. 13 ATTACHMENT NO. 1 SEE ATTACHED SPREADSHEET BEFORE THE IDAHO PUBLIC UTILITIES COMMIS$ON cAsE NO. IPC-E-21-{8 IDAHO POWER GOMPANY REQUEST NO. 13 ATTACHMENT NO.2 TRANSACTION CODE DESCRI PTIONS Code 0 Descriotion Reoular Retirement. All retirements from plant which occur in the course of normal operations for causes that are to be covered by depreciation accruals. Typically, these include all causes other than those listed below. Reimbursed Retirement. Retirement for which the Company received payment approximating or exceeding the depreciated original cost of the property, and such payment was recorded as a credit to the depreciation reserye account. Reimbursed retirements are usually related to extraordinary circumstances such as fire or other accidents for which the loss is covered by insurance, and to property moved or abandoned due to the requirements or requests of outside parties, for which the Company is reimbursed. Sale. Transfer of ownership of property for which the Company received payment approximating or exceeding the depreciated original cost, and the property would not have been retired at or near that time if the sale had not occurred. Sales are generally related to circumstances in which the property has not actually been retired, but continues in public service following the transaction. Sales in lieu of abandonment are classified as regular retirements. Transfer. Transfer of property between accounts or property groups. Use for both transfers-in and transfers-orrt, and for intraaccount transfers. Beqinning-of-lnterval Transfer. Transfer of property between accounts or property groups that is to be considered as occurring at the beginning rather than the end of the age interval. lncludes major transfers of property into the account or property group, such as to initiate an account or to substantially increase the size of an existing account. Acouisition. Purchase, trade, or similar transaction where property previously in public service was acquired. Adjustment. Used for control purposes in Plant Accounting data, and for adjustments, special appropriations, ortransfers to orfrom the Depreciation Reserve account in Cost of Removaland Salvage data. Outlier Retirement. A retirement that occurs under unusua! circumstances such that the analyst deems it appropriate that it be excluded from the retirements used in the service life or salvage study. Endino Balance. The balance of plant in service as of December 31 of the most recent year included in the Experience Band, or as of a specific calculation date. Beqinning Balance. The balance of plant in service as of December 31 of the year preceding the first year included in the Experience Band. Gross Addition. Placements of plant in service as replacements of plant retired or as additions to plant in service. 1 2 3 4 5 6 7 8 I I Note: Corrections should be assigned the same code as the transaction being corrected. BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION GASE NO. IPC-EAL1h IDAHO POWER COMPANY REQUEST NO. 13 ATTACHMENT NO.3 SEE ATTACHED SPREADSHEET BEFORE THE IDAHO PUBLIC UTILITIES COMTITISSION cAsE NO. IPG-E-21-18 IDAHO POWER GOMPAHY CONFIDENTIAL RESUEST NO. 14 ATTAGHN'ENT NO. 1 cofiFttrENTfAtiE IrilErdT sEstT SEPfiRATELY BEFORE THE IDAHO PUBLIC UTILITIES GOMMISSION GASE NO. IPG.EA148 IDAHO POWER COMPANY REQUEST NO. 14 ATTACHMENT NO.2 a //c -f;uD /*** A/,r*B 14u-*'/- furut/tu^ ry -f- ztzl /; Frr) J-, ,/rmtJ ,k/b /,,rgtryg*t --rl /nl /Jn frd 6ru, T"{ 6. 7Z*, A/* //',-Fwl Ufri?LE {,erra o h/rreff*t l-r,-ro l*ru, /*rrr/ ,4" Oiu' |r/u,r 4 /ll 4r*frrr tu_l/* iltt rw g zo/7 lfun*r E*@ ,{rtr L/r,r' 3 /raut ,/&norz- /e p-)4vas drtn / hv,b z /u," /brotnbtf /+"rrL a BEFORE THE IDAHO PUBLIG UTILITIES COMMISSION cAsE NO. IPC.E.21-18 IDAHO POWER COMPANY REQUEST NO. 14 ATTACHMENT NO.3 a - /htu,tot ilo^, Vrryr il*r* TWtw /rr** 44i,.> /rtr rt,*rr (r/,* Uor) E Iwt /.rn>n, ) 1- zo -zl //:t,ta * ( /**rrr, Srrrtg, ( fl*ua-r*rrn /r- /l/atr ,rn- fu**rzL/ Z 20 trTh) /-q ranaftu> {Lrs * fZn,c - 61 6 7fur-*, SVa _ (0a, , ,7-(/arF ,5 tro lt, '/ -+ N, 0 utru,,,s( l/rorzry k- lrlutrs t- (/,/lt- /p fu*l I {yH t*thr) a _ /lb: &yu: (fr* 6",,,*- b*r) J y'pp2truD Svr^r 6 llur /lfrz Dnf t ilr,r *t- Op"l C*r duN/mr{/t/24"4 )lfir'I{ J dutseot Thpr uttf ' -t-/=+ /Pl /o y'-r ftr-Wru) /r /"r frrr* d> Fio;lb rt 4 (4u, furyt->/r")y',*r 7_b /atrzt tg- 6fi6 r4r11 /ttre n tl th 7tut 5*>trt( #g =_*-&t - ,ilrrr ?rrrt 4* &l{u'cA,eD Usl/seX /bt Aqi2nr;XX - zoTs 4 rr -zolo *+fri, fut*&zt*.tces /l.r*+@ Vanz,-t af Sqrz,t>d(6 /-/6-4 //)CP.*- -? %r4 / ?-zo BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION CASE NO. IPC-E-21.19 IDAHO POWER COMPANY REQUEST NO. 14 ATTACHMENT NO.4 /lc ln furuc*6ro /-l - zbL /0:3oa.a-il**u fuo**ry /-e*""t7tt& 61141112 hr>urr fin+z'um (Snl fY/op bWN v(arr ,%**<r^t ( 6r,r /r*** L"*n) f,* CrruranrsrN ( fTuautw /bAryrir fupap ,r*r*) L/t,tr 7 {e'/ ttn{-,*) tlo ottlJs /' .'i,rt, %O/ (rg9/irt oF Dqrtrr Zr^r, : / (/"or dr,t rU /ra finr ?*t/ /r"hurn- -nh' q L/r,r,77,,h',7k Sanor su) fld' 4 /p ha*t lttcwoa /zrvlPPn€ /#/P -? {r,zy trP/ rel 4: * l-t/ flat*la/ / tt/.t /arrbtttthl il,rzE %47q@ fr*,rytv L/larrrtps /ru,*forryru* o_{ur 6ur bn loAr /oro - M*r fud u/Lr-ntr- Cttr for"rrleun f,urol 4, /arrzs0 ftasorrt@ tfuz aar tIS/t 6 ?d llfatt*tt s F,u"Y K-12 yet {a,tqvt@ Uru fuqarj oN S rr/ l4tr"t 5&f Nrrart frrrO 6,/lc 6nruu /rc*tryuxlArb . P/ --+Zo * L -7 Z0/" # 3 -+ u)zb *'/ -+ zo3o -//s6n,rn 4n* /l*, /16r fuzur*A /r/ furz BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION CASE NO. IPG.E-21-18 IDAHO POWERGOMPANY REQUEST HO. 14 AITACHMENT NO.5 a IPC - /ororrY Groy tr*,n F*y'aueut /l,r*,-n-/;/e.ao** /-/{- az, 3:04/.ar . /5,-,-r,/h (i*rl* " /,/r*rtfF 7*rraru*wrr 9U,vru //-r ,/ n/zzz fr-/A s /,'F*t /rqn^*F re il,tt r- L(r ofi) //bT @prr M7:& /U (/r"1r{C -lras 6n /[qore Urr*s /r*rr- T*tue A/rr- h;-//;,"72nnu e hrtun rrtol frw,no F* /0) ,4r" /, ilu,rr- /oo/ r*, Z -TVg /7ata*o/ /a z,z?- 5M 44 dr", -5717'b /"rrD )k V*,", e_dnax- ob -A/@-;;?ZZ /ry'. 74t23 I /^t lrm 4,n p{Dfutq'J BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION GASE NO. IPC-E-21.19 IDAHO POWER COMPANY REQUEST NO. 14 ATTACHMENT NO,6 bu*.!rr-ru /*rn M 6tt*rub filurvrr*/;) 9)ur,r,tuD9,wry Outttsf v,r^ J esst .//014* $rn*rou 76q htFF firntt Qe,ru-'q:'-19--2rzl Z a a4 4 kn,,s r(+ ;,,f l * * Z *+ kuo^l L, -/-- fu-!"2r-:-4nued'u trto ft ?Jf fll^ls 77ol /l* /"*r-Ot ,")af Nlrue N Z il,nn r4f /* flil€ lnu 6rr?{/"r /rrt'a /*ra^"o--V--:-:---bptaa / or l/*n Z FZ ? 94 [f:,rw furz t/pr*oO d,t,rar* ,4--D bua*rz {/ftr*oa //rorr/*, |'fu ,n *t fuBa ourl funar. EN ,,/^ furfto hr g-Ftdi h4.4" 6"vt stus /hnr ttbl=r^tf Drt il/*rrln o m E G ?r";- I {uqtr rud 0n o,rltl-/'ffi ! BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION GASE NO. IPC-E-21-19 IDAHO POWER COMPANY CONFIDENTIAL REQUEST NO. 14 ATTAGHMENT NO.7 'tBlffilFiHmHt.="Itu