2003Annual Report.pdf

THIS FILING IS (CHECK ONE BOX FOR EACH ITEM)
Item 1: 00 An Initial (Original)OR D Resubmission No.
Submission
Item 2:~ An Original Signed Form OR D Conformed Copy
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FERC Form No.
ANNUAL REPORT OF MAJOR ELECTRIC
UTiliTIES, liCENSEES AND OTHERS
, "
This report is mandatory under the Federal Power Act, Sections 3, 4(a), 304 and 309,
and 18 CFR 141.1. Failure to report may result in criminal fines, civil penalties and other
sanctions as provided by law. The Federal Energy Regulatory Commission does not
consider this report to be of a confidential nature.
..-
Exact Legal Name of Respondent (Company)
Idaho Power Company
Year of Report
Dec. 31 2003
FERC FORM No.1 (REV. 12-98\
Deloitte Deloitte & Touche LLP
Suite 1800
101 South Capitol Boulevard
Boise, ID 83702-7718
USA
Tel: + 1 2083429361
Fax: [phone]
www,deloitte.com
INDEPENDENT AUDITORS' REPORT
Idaho Power Company
Boise, Idaho
We have audited the balance sheet-regulatory basis ofIdaho Power Company as of December 31 2003 and
the related statements of income-regulatory basis; retained earnings-regulatory basis; cash flows-regulatory
basis, and accumulated other comprehensive income, comprehensive income, and hedging activities-
regulatory basis for the year ended December 31 2003 included on pages 110 through 123 of the
accompanying Federal Energy Regulatory Commission Form 1. These financial statements are the
responsibility of the Company s management. Our responsibility is to express an opinion on these financial
statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America. Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis
for our opinion.
As discussed in Note 1 , these financial statements were prepared in accordance with the accounting
requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System of
Accounts and published accounting releases, which is a comprehensive basis of accounting other than
accounting principles generally accepted in the United States of America.
In our opinion, such financial statements present fairly, in all material respects, the assets, liabilities and
proprietary capital ofIdaho Power Company as of December 31 2003 and the results of its operations and
its cash flows for the year ended December 31 2003 in accordance with the accounting requirements of the
Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and
published accounting releases.
This report is intended solely for the information and use of the Board of Directors and management ofIdaho
Power Company and for filing with the Federal Energy Regulatory Commission and is not intended to be and
should not be used by anyone other than these specified parties.
~ ~~
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February 27 2004
(April 16 2004 as to Note 12)
Member of.
Delaitte Touche Tahmatsu
INSTRUCTIONS FOR FILING THE
FERC FORM NO.
GENERAL INFORMATION
I . Purpose
This form is a regulatory support requirement (18 CFR 141.1). It is designed to collect financial and
operational information from major electric utilities, Licensees and others subject to the jurisdiction of the
Federal Energy Regulatory Commission. This report is also secondarily considered to be a nonconfidential public use
form supporting a statistical publication (Financial Statistics of Selected Electric Utilities), published by the
Energy Information Administration.
II. Who Must Submit
Each major electric utility, licensee, or other, as classified in the Commission s Uniform System of Accounts
Prescribed for Public'uiilities and Licensees Subject to the provisions of The Federal Power Act (18 CFR 101), must
submit this form.
Note: Major means having, in each of the three previous calendar years, sales or transmission service that
exceeds
one of the following:
(1) one million megawatt hours of total annual sales,
(2) 100 megawatt hours of annual sales for resale,
(3) 500 megawatt hours of annual power exchanges delivered, or
(4) 500 megawatt hours of annual wheeling for others (deliveries plus Losses).
III. What and Where to Submit
(a) Submit this form electronically:t!lJ:ough the Form 1
conformed paper copies, properly filed in and 'attested, to:
Office of the Secretary
Federal Energy Regulatory Commission ' n
888 First Street, NE.
Room 1A
Washington, DC 20426
Submission Software and an original and six (6)
Retain one copy of this report for your files.
Include with the original- and each conformed paper copy of this form the subscription statement required by 18
R. 385.2011(c) (5). Paragraph (c) (5) of 18 C.R. 385.2011 requires each respondent submitting data
electronically to file a subscription stating that the paper copies contain the same information as the electronic
filing, that the signer knows the contents of the paper copies and electronic filing, and that the contents as
stated in the copies and electronic filing are true to the best knowledge and belief of the signer.
(b) Submit, immediately upon publication, four (4) copies of the Latest annual report to stockholders and anyU annual financial or statistical report regularly prepared and distributed to bondholders, security analysts, or
industry associations. (Do not include monthly and quarterly reports. Indicate by checking the appropriate box on
Page 4, List of Schedules, if the reports to stockholders will be submitted or if no annual report to stockholders
is prepared.) Mail these reports to:
Chief Accountant
Federal Energy Regulatory Commission
888 First Street, NE.
Washington, DC 20426
(c) For the CPA certification, submit with the original submission, or within 30 days after the filing date for
this form, a Letter or report (not applicable to respondents classified as Class C or Class D prior to January I,
1984) :
(i) Attesting to the conformity, in all material aspects, of the below listed (schedules and) pages with
the Commission s applicable Uniform Systems of Accounts (including applicable notes relating thereto and the Chief
Accountant's published accounting releases), and
(ii) Signed by independent certified public accountants or an independent Licensed public accountant
certified or Licensed by a regulatory authority of a State or other political subdivision of the U. S. (See 18 CFR
41.10-41.12 for specific qualifications.
FERC FORM NOn 1 IREVn 12-99\Paae
GENERAL INFORMATION (continued)
III. What and Where to Submit (Continued)
(c) Continued
Schedules
Reference
Pages
Notes to Financial Statements
110-113
114-117
118-119
120-121
122-123
Comparative Balance Sheet
Statement of Income
Statement of Retained Earnings
Statement of Cash Flows
When accompanying this form, insert the Letter or report immediately following the cover sheet. When
after the filing date for this form, send the letter or report to the office of the Secretary at the
indicated at III (a).
Use the following format for the Letter or
the Letter or report, demand that it be varied.
submit ting
address
report unless unusual circumstances or condi tions, explained in
Insert parenthetical phrases only when exceptions are reported.
In connection with our regular examination of the financial statements of for the year ended on
which we have reported separately under date of . We have also reviewed schedules
of FERC Form No.1 for the year filed wi th the Federal Energy Regulatory
Commission, for conformity in all material respects with the requirements of the Federal Energy Regulatory
Commission as set forth in its applicable Uniform System of Accounts and published accounting releases. Our review
for this purpose included such tests of the accounting records and such other auditing procedures as we considered
necessary in the circumstances.
Based on our review, in our opinion the accompanying schedules identified in the preceding paragraph (except as
noted below) conform in all material respects with the accounting requirements of the Federal Energy Regulatory
Commission as set forth in its applicable Uniform System of Accounts and published accounting releases.
State in the letter or report, which, if any, of the pages above do not conform to the Commission
requirements. Describe the discrepancies that exist.
(d) Federal, State and Local Governments and other authorized users may obtain additional blank copies to meet
their requirements free of charge from:
public Reference and Files Maintenance Branch
Federal Energy Regulatory Commission
888 First Street, NE. Room 2A ES-
Washington, DC 20426
[phone]
IV. When to Submi
Submit this report form on or before April 30th of the year following the year covered by this report.
V. Where to Send Comments on Public Reporting Burden
The public reporting burden for this collection of information is estimated to average 1,217 hours per
response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining
the data needed, and completing and reviewing the collection of information. Send comments regarding this burden
estimate or any aspect of this collection of information, including suggestions for reducing this burden, to the
Federal Energy Regulatory Commission, 888 First Street N.E., Washington, DC 20426 (Attention: Mr. Michael Miller,
CI-1); and to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC
20503 (Attention: Desk Officer for the Federal Energy Regulatory Commission). No person shall be subject to any
penalty if this collection of information does not display a valid control number. (44 U.C. 3512 (a)).
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GENERAL INSTRUCTIONSI. Prepare this report in conformity with the Uniform System of Accounts (18 CFR 101)
all accounting words and phrases in accordance with the U. S. of A.
(U.S. of A.). Interpret
II. Enter in whole numbers (dollars or MWH) only, except where otherwise noted. (Enter cents for averages and
figures per unit where cents are important. The truncating of cents is allowed except on the four basic financial
statements where rounding is required.) The amounts shown on all supporting pages must agree with the amounts
entered on the statements that they support. When applying thresholds to determine significance for reporting
purposes, use for balance sheet accounts the balances at the end of the current reporting year, and use for
statement of income accounts the current year s amounts.
III. Complete each question fully and accurately, even if it has been answered in a previous annual report. Enter
the word "None" where it truly and completely states the fact.
IV. For anypage(s) that is not applicable to the respondent, omit the pagels) and enter "NA, " "NONE," or "Not
Applicable" incolUIllIl, (d) on the List of Schedules, pages 2, 3, and 4.
V. Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in
the header of each page is to be completed only for resubmissions (see VII. below). The date of the resubmission
must be reported in the header for all form pages, whether ,or not they are changed from the previous filing.
VI. Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must
be reported as positive. Numbers having a sign that is different from the expected sign must be reported by
enclosing the numbers in parentheses.
VII. For any resubmissions,.. submit the ,electronic filing using the Form 1 Submission Software and an original and
six (6) conformed paper copies of the, entire form, as well as the appropriate number of copies of the subscription
statement indicated at instruction III (al. Resubmissions must be numbered sequentially on the cover page of the
paper copies of the form. In addition, the cover page of each paper copy must indicate that the filing is a
resubmission. Send the resubmissions to the address indicated at instruction III (a).
VIII. Do not make references to reports of previous years or to other reports in lieu of required entries, except
as specifically authorized.
IX. Wherever .(schedule) pages refer to figures from a previous year, the figures reported must be based upon
those shown by the annual report of the previous year, or an appropriate explanation given as to why the different
figures were used.
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DEFINITIONS
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I. Commission Authorization (Comm. Auth.) -- The authorization of the Federal Energy Regulatory Commission, or any
other Commission. Name the commission whose authorization was obtained and give date of the authorization.
II. Respondent -- The person, corporation, licensee, agency, authority, or other Legal entity or instrumentality in
whose behalf the report is made.
~~D" ~nDM IIIn 1 IDI=V 1~-QQ\Page iii
EXCERPTS FROM THE LAW
Federal Power Act, 16 U.C. 791a-825r)
Sec. 3. The words defined in this section shall have the following meanings for purposes of this Act, to wit:
. .. (3) "Corporation" means any corporation, joint-stock company, partnership, association, business trust,
organized group of persons, whether incorporated or not, or a receiver or receivers, trustee or trustees of any of
the foregoing. It shalt not include 'municipalities, as hereinafter defined;
(4) "Person" means an individual or a corporation;
(5) "Licensee " means any person, State, or municipality Licensed under the provisions of section 4 of this Act,
and any assignee or successor in interest thereof;
(7) "Municipality" means a city, county, irrigation
or agency of a State competent under the Laws thereof
unitizing, or distributing power;
. . .
(11) "Project" means a complete unit of improvement or development, consisting of a power house, all water
conduits, all dams and appurtenant works and structures (including navigation structures) which are a part of said
unit, and all storage, diverting, or forebay reservoirs directly connected therewith, the primary line or Lines
transmitting power therefrom to the point of junction with the distribution system or with the interconnected
primary transmission system, all miscellaneous structures used and useful in connection with said unit or any part
thereof, and all water rights, rights-of-way, ditches, dams, reservoirs, Lands, or interest in Lands the use and
occupancy of which are necessary or appropriate in the maintenance and operation of such unit;
district, drainage district, or other political subdivision
to carry an the business of developing, transmitting,
Sec. 4. The Commission is hereby authorized and empowered:
(a) To make investigations and to collect and record data concerning the utilization of the water ' resources of
any region to be developed, the water-power industry and its relation to other industries and to interstate or
foreign commerce, and concerning the location, capacity, development costs, and relation to markets of power sites;
to the extent the Commission may deem necessary or useful for the purposes of this Act.
Sec. 304. (a) Every Licensee and every public utility shall file with the Commission such annual and other
periodic or special reports as the Commission may be rules and regulations or other prescribe as necessary or
appropriate to assist the Commission in the proper administration of this Act. The Commission my prescribe the
manner and form in which such reports shalt be made, and require from such persons specific answers to all
questions upon which the Commission may need information. The Commission may require that such reports shall
include, among other things, full information as to assets and Liabilities, capitalization, net investment, and
reduction thereof, gross receipts, interest due and paid, depreciation, and other reserves, cost of project and
other facilities, cost of maintenance and operation of the project and other facilities, cost of renewals and
replacement of the project works and other facilities, depreciation, generation, transmission, distribution,
delivery, use, and sale of electric energy. The Commission may require any such person to make adequate provision
for currently determining such costs and other facts. Such reports shall be made under oath unless the Commission
otherwise specifies.
Sec. 309. The Commission shall have power to perform any and all acts, and to prescribe, issue, make, and rescind
such orders, rules and regulations as it may find necessary or appropriate to carry out the provisions of this Act. .
Among other things, such rules and regulations may define accounting, technical, and trade terms used in this Act;
and may prescribe the form or forms of all statements, declarations, applications, and reports to be filed with the
Commission, the information which they shall contain, and the time within which they shall be filed...
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General Penal ties
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Sec. 315. (a) Any licensee or public utility which willfully fails, within the time prescribed by the Commission,
to comply with any order of the Commission, to file any report required under this Act or any rule or regulation of
the Commission thereunder, to submit any information of document required by the Commission in the course of an
investigation conducted under this Act ... shall forfeit to the United States an amount not exceeding $1,000 to be
fixed by the Commission after notice and opportunity for hearing...
ccat" cnau Nn 1 fcn 1?-Q1\Page Iv
FERC FORM NO.
ANNUAL REPORT OF MAJOR ELECTRIC UTILITIES, LICENSEES AND OTHER
IDENTIFICATION
01 Exact Legal Name of Respondent 02 Year of Report
Idaho Power Company Dec. 31 2003
03 Previous Name and Date of Change (if name changed during year)
Idaho Power Company
/ /
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
1221 W Idaho Street, P.O. Box 70 Boise, ID 83707-0070
05 Name of Contact Person 06 Title of Contact Person
Darrel Anderson VP, CFO & Treasurer
---, --,",
07 Address of Contact per!)on (Street, City, State, ?:jp Code)
1221 W Idaho Street, P.O. Box 70 Boise, IDg3707-0070
08 Telephone of Contact Person,lncluding 09 This Report Is 10 Date of Report
-Area-Code (1) 00 An Original (2) D A Resubmisslon (Mo, Da, Yr)
[phone] 04/16/2004
ATTESTATION
The undersigned officer certifies that he/she has examined the accompanying report: that to the best of his/her knowledge, information, and belief
all statements of fact contained in the accompanying report are true and the accompanying report is a correct statement of the business and
affairs of the above named respondent in respect to each and every matter set forth therein during the period from and including January 1 to
and including December 31 of the year of the report.
01 Name 03 Signature 04 Date Signed
Darrel Anderson
(Mo, Da, Yr)
02 Title 04/16/2004
, CFO & Treasurer
Title 18, U.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any
false, fictitious or fraudulent statements as to any matter within its jurisdiction.
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Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31, 2003(2) 0 A Resubmission 04/30/2004
LIST OF SCHEDULES (Electric Utility)
Enter in column (c) the terms "none,
" "
not applicable," or "" as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none,
" "
not applicable " or "NA"
Line Title of Schedule Reference Remarks
No.Page No.
(a)(b)(c)
Generallnformation 101
Control Over Respondent 102
Corporations Controlled by Respondent 103
Officers 104
Directors 105
Important Changes During the Year 108-109
Comparative Balance Sheet 110-113
Statement of Income for the Year 114-117
Statement of Retained Eamings for the Year 118-119
Statement of Cash Flows 120-121
Notes to Financial Statements 122-123
Statement of Accum Comp Income, Comp Income, and Hedging Activities 122(a)(b)
Summary of Utility Plant & Accumulated Provisions for Dep, Amort & Dep 200-201
Nuclear Fuel Materials 202-203 None
Electric Plant in Service 204-207
Electric Plant Leased to Others 213 None
Electric Plant Held for Future Use 214
Construction Work in Progress-Electric 216
Accumulated Provision for Depreciation of Electric Utility Plant 219
Investment of Subsidiary Companies 224.225
Materials and Supplies 227
Allowances 228-229 None
Extraordinary Property Losses 230
Unrecovered Plant and Regulatory Study Costs 230
Other Regulatory Assets 232
Miscellaneous Deferred Debits 233
Accumulated Deferred Income Taxes 234
Capital Stock 250-251
Other Paid-in Capital 253
Capital Stock Expense 254
Long-Term Debit 256-257
Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax 261
Taxes Accrued, Prepaid and Charged During the Year 262-263
Accumulated Deferred Investment Tax Credits 266-267
Other Deferred Credits 269
Accumulated Deferred Income Taxes-Accelerated Amortization Property 272-273
"""..,. """.... .,'"
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Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) riA Resubmission 04/30/2004
LI T OF SCHEDULES (Electric Utility) (continued)
Enter in column (c) the terms "none,
" "
not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none,
" "
not applicable," or "NA"
Line Title of Schedule Reference Remarks
No.Page No.
(a)(b)(c)
Accumulated Deferred Income Taxes-Other Property 274-275
Accumulated Deferred Income Taxes-Other 276-277
Other Regulatory Liabilities 278
Electric Operating Revenues 300-301
Sales of Electricity by Rate Schedules 304
Sales for Resale 310-311
Electric Operation and Maintenance Expenses 320-323
Purchased Power 326-327
Transmission of Electrjcityfor Others 328-330
Transmission of Electricity by Others 332
Miscellaneous General Expenses-Electric 335
Depreciation and Amortization of Electric Plant 336-337
Regulatory Commission Expenses 350-351
Research, Development and Demonstration Activities 352-353
'51 Distribution of Salaries and Wages 354-355
Common Utility Plant and Expenses 356 None
Electric Energy Accounf 401
Monthly Peaks and Output 401
Steam Electric Generating Plant Statistics (Large Plants)402-403
Hydroelectric Generating Plant Statistics (Large Plants)406-407
Pumped Storage Generating Plant Statistics (Large Plants)408-409 None
Generating Plant Statistics (Small Plants)410-411
Transmission Line Statistics 422-423
Transmission Lines Added During Year 424-425
Substations 426-427
Footnote Data 450
Stockholders' Reports Check appropriate box:
Four copies will be submitted
No annual report to stockholders is prepared
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Name of Respondent
Idaho Power Company
This Report Is:
(1) IX! An Original(2) D A Resubmission
Date of Report
(Mo, Da, Yr)
04/30/2004
Year of Report
Dec. 31, 2003
GENERAL INFORMATION
1. Provide name and title of officer having custody of the general corporate books of account and address of
office where the general corporate books are kept, and address of office where any other corporate books of account
are kept, if different from that where the general corporate books are kept.
Darrel ADderson vice president, CPO and Treasurer, Idaho Power Company
1221 W. Idaho Street, P.O. Box 70, Boise, Idaho 83707-0070
2. Provide the name of the State under the laws of which respondent is incorporated, and date of incorporation.
If incorporated under a special law, give reference to such law. If not incorporated, state that fact and give the type
of organization and the date organized.
" ,
Idaho, June 30, 1989
3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of
receiver or trustee, (b) date such receiver or trustee took possession, (c) the authority by which the receivership or
trusteeship was created, and (d) date when possession by receiver or trustee ceased.
Not Applicable
4. State the classes or utility and other services furnished by respondent during the year in each State in which
the respondent operated.
Class of Utility Service
Electric
State
Idaho
Oregon
5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not
the principal accountant for your previous year s certified financial statements?
(1) D Yes...Enter the date when such independent accountant was initially engaged:
(2) 00
FERC FORM No.1 (ED. 12-87)PAGE 101
Name of Respondent
Idaho Power Company
This Report Is:
(1) 00 An Original(2) D A Resubmission
Date of Report
(Mo, Da, Yr)
04/30/2004
Year of Report
Dec. 31 2003
CONTROL OVER RESPONDENT
1. If any corporation, business trust, or similar organization or a combination of such organizations jointly held
control over the repondent at the end of the year, state name of controlling corporation or organization, manner in
which control was held, and extent of control. If control was in a holding company organization , show the chain
of ownership or control to the main parent company or organization. If control was held by a trustee(s), state
name of trustee(s), name of beneficiary or beneficiearies for whom trust was maintained, and purpose of the trust.
Idaho Power Company is a subsidiary of IDACORP, INC
IDACORP owns 100% of Idaho Power Companys Common Stock.
IDACORP is a public utility Holding Company incorporated effective 10-1998
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FERC FORM NO.1 (ED. 12-96)Page 102
This Page Intentionally Left Blank
I Name of Respondent
Idaho Power Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) n A Resubmission 04/16/2004
C RPORATIONS CONTROLLED BY R SPONDENT
1. Report below the names of all corporations, business trusts , and similar organizations, controlled directly or indirectly by respondent
, at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote.
2. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held, naming
any intermediaries involved.
3. If control was held jointly with one or more other interests, state the fact in a footnote and name the other interests.
Year of Report
Dec. 31, 2003
I Definitions1. See the Uniform System of Accounts for a definition of control.
2. Direct control is that which is exercised without interposition of an intermediary.
3. Indirect control is that which is exercised by the interposition of an intermediary which exercises direct control.
4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the
voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by
mutual agreement or understanding between two or more parties who together have control within the meaning of the definition of
Icontrol in the Uniform System of Accounts
, regardless of the relative voting rights of each party.
Line Name of Company Controlled Kind of Business
I No.
Direct Control
(a)(b)
Percent Voting
Stock Owned
(c)
Footnote
Ref.
(d)
Idaho Energy Resources Company Coal mining and mineral
development
100%
I 10
I 13
I 15
I 16
I 18
I 20
I 21
I 23
I 25
I 26
FERC FORM NO.1 (ED. 12-96)Page 103
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company,(1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) Fi A Resubmission 04/16/2004
OFFICERS
1. Report below the name , title and salary for each executive officer whose salary is $50 000 or more. An "executive officer" of a
respondent includes its president, secretary, treasurer, and vice president in charge of a principal business unit, division or function
(such as sales, administration or finance), and any other person who performs similar policy making functions.
2. If a change was made during the year in the incumbent of any position , show name and total remuneration of the previous
incumbent, and the date the change in incumbency was made.
I Line Title Name of Officer . ~'1-Iary
No.for Year
(a)(b)(c)
President and Chief Executive Officer Jan B. Packwood 580 000
President and Chief Operation Officer J. LaMont Keen 350 000
Vice President, General Counsel and Secretary Robert W. Stahman 200 000
Sr Vice President, Delivery James C. Miller 250,000
Vice President, Chief Finance Officer and Treasurer Darrel T Anderson 185 000
Vice President , Power Supply John P Prescott 174 000
Vice President, Human Resources Marlene K Williams 159 000
Vice President and Chief Information Officer Bryan A Kearny 183,000
Vice President Administrative Services Dan Minor 150,000
Vice President, Regulatory Affairs Ric Gale 140,000
Vice President, Public Affairs Greg Panter 138,000
FERC FORM NO.1 (ED. 12-96)Page 104
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
DIRECTORS
1. Report below the information called for conceming each director of the respondent who held office at any time during the year. Include in column (a), abbreviated
titles of the directors who are officers of the respondent.
2. Designate members of the Executive Committee by a triple asterisk and the Chairman of the Executive Committee by a double asterisk.
I LlGg.Name (an~ :ntle) of Director Principal Business Address
(a)(b)
Rotchford L Barker O. Box 2080, Cody Wyoming 82414
John B. Carley ... (1)2375 N. Towerview Lane, Boise, Idaho 83702
Jack K. Lemley
...
Lemley & Associates, Inc.
1508 N. 13th, Boise, Idaho 83702
Evelyn Loveless (2)Global, Inc., 900 W. Jefferson Street, Boise, Idaho 83702
Gary Michael O. Box 1718 Boise Idaho 83701
Jon H. Miller, Chairman of the Board...O. Box 1557, Boise, Idaho 83701
Peter S. O'Neill Neill Enterprises, Inc.
871 E. Parkcenter Blvd., Boise, Idaho 83706
Jan B. Packwood President and CEO"Idaho Power Company, 1221 W. Idaho Street
O. Box 70, Boise, Idaho 83707-0070
Robert A. Tinstman ...4433 W. Quail Point Court, Boise, Idaho, 83703
Christopher L Culp 1400 North Lake Shore Drive,#8B, Chicago, IL 60610
(1) Retired January 2004.
(2) Retired July 2003
FERC FORM NO.1 (ED. 12-95)Page 105
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31 2003
This Report Is: Date of Report
(1) 129 An Original
(2) D A Resubmission 04/30/2004
1M ORTANT CHANGES DURING THE YEAR
Give particulars (details) concerning the matters indicated below. Make the statements explicit and precise, and number them in
accordance with the inquiries. Each inquiry should be answered. Enter "none,
" "
not applicable," or "NAn where applicable. If
information which answers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears.
1. Changes in and important additions to franchise rights: Describe the actual consideration given therefore and state from whom the
franchise rights were acquired. If acquired without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of
companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to
Commission authorization.
3. Purchase or sale of an operating unit or system: Give a brief description of the property, and of the transactions relating thereto,
and reference to Commission authorization, if any was required. Give date journal entries called for by the Uniform System of Accounts
were submitted to the Commission.
4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give
effective dates, lengths of terms, names of parties, rents, and other condition. State name of Commission authorizing lease and give
reference to such authorization.
5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations
began or ceased and give reference to Commission authorization, if any was required. State also the approximate number of
customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major
new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and
approximate total gas volumes available, period of contracts, and other parties to any such arrangements, etc.
6. Obligations incurred as a result of issuance of securities or assumption of liabilities or guarantees including issuance of short-term
debt and commercial paper having a maturity of one year or less. Give reference to FERC or State Commission authorization, as
appropriate, and the amount of obligation or guarantee.
7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments.
8. State the estimated annual effect and nature of any important wage scale changes during the year.
9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such
proceedings culminated during the year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer,
director, security holder reported on Page 106, voting trustee, associated company or known associate of any of these persons was a
party or in which any such person had a material interest.
11. (Reserved.
12. If the important changes during the year relating to the respondent company appearing in the annual report to stockholders are
applicable in every respect and furnish the data required by Instructions 1 to 11 above, such notes may be included on this page.
PAGE 108 INTENTIONALLY LEFT BLANK
SEE PAGE 109 FOR REQUIRED INFORMATION.
FERC FORM NO.1 (ED. 12-96)Page 108
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec 31 2003
IMPORTANT CHANGES DURING THE YEAR (Continued)
1. Relicensing costs closed to account 302 $2,224,556
2. None
3. None
4. None
5. None
6. Issued $70 million of 5.50% First Mortgage Bonds Maturing 04-01-33, Issued 05-01-03
under OPUC Order UF4196, Wyoming Docket 2005-ES-03-24 and IPUC case # IPC-E-03-03.
Issued $70 million of 4.25% First Mortgage Bonds Maturing 11-15-12, Issued 11-15-03 under
OPUC Order UF4196, Wyoming Docket 2005-ES-03-24 and IPUC case # IPC-E-03-03.
Issued $49.8 million of Variable rate Pollution Control Bonds Maturing 12-1-24, Issued
10-22-03 under OPUC Order UF4200, Wyoming Docket 2005-ES-03-25 and IPUC case # IPC-E-03-9.
7. None
8. None
9. See Pages 123.10 through 123.
10. None
11. None
12. None
IFERC FORM NO.ED. 12-Page 109.
Name of Respondent This Report Is:Date of Report Year of Report
Idaho Power Company (1)(ZJ An Original (Mo, Da, Yr)
(2)A Resubmisslon 04/30/2004 Dec. 31,2003
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line Title of Account Ref.Balance at Balance at
No.(a)Page No.Beginning of Year End of Year
(b)(c)(d)
UTILITY PLANT
Utility Plant (101-106, 114)200-201 089,299,722 222 666,339
Construction Work in Progress (107)200-201 481,654 96,086,154
TOTAL Utility Plant (Enter Total of lines 2 and 3)181 781 376 318 752,493
(Less) Accum. Provo for Depr. Amort. Depl. (108, 111 , 115)200-201 294 961 078 239,604,536
Net Utility Plant (Enter Total of line 4 less 5)886,820 298 079 147,957
Nuclear Fuel (120.120., 120.202-203
(Less) Accum. Provo for Amort. of Nucl. Fuel Assemblies (120.202-203
Net Nuclear Fuel (Enter Total of line 7 less 8)
--"
Net Utility Plant (Enter Total of lines 6 and 9)886 820,298 079,147,957
Utility Plant Adjustments (116)122
Gas Stored Underground - Noncurrent (117)
,,
OTHER PROPERTY AND INVESTMENTS
14 ..NonutilityProperty (121)
'","'"" ,
050,389 828,832
(Less) Accum.Prov;for Depr. and Amort. (122)
, """"""'
Investments in Associated Companies (123)
Investment in Subsidiary Companies (123.224-225 15,107 633 27,417 179
(For Cost of Account 123., See Footnote Page 224 line 42)
Noncurrent Portion of Allowances 228-229
Other Investments (124)26,881 225
Special Funds (125-128)968 704 054 733
TOTAL Other Property and Investments (Total of lines 14-19-21)153,607 314 969
CURRENT AND ACCRUED ASSETS
Cash (131)974,739 409 251
Special Deposits (132-134)
Working Fund (135)82,849 80,657
Temporary Cash Investments (136)599 409 508,000
Notes Receivable (141)12,637,655 12,982 368
Customer Accounts Receivable (142)56,947 245 43,693 876
Other Accounts Receivable (143)694 112 840,397
(Less) Accum. Provo for Uncollectible Acct.-Credit (144)1 ,566,346 465,615
Notes Receivable from Associated Companies (145)21,827 722
Accounts Receivable from Assoc. Companies (146)077 134 143 083
Fuel Stock (151)227 942 920 228 205
Fuel Stock Expenses Undistributed (152)227
Residuals (Elec) and Extracted Products (153)227
Plant Materials and Operating Supplies (154)227 18,938,667 18,788,326
Merchandise (155)227
Other Materials and Supplies (156)227
Nuclear Materials Held for Sale (157)202-203/227
Allowances (158.1 and 158.228-229
(Less) Noncurrent Portion of Allowances
Stores Expense Undistributed (163)227 519,780 966,741
Gas Stored Underground - Current (164.
Liquefied Natural Gas Stored and Held for Processing (164.164.
Prepayments (165)32,818,565 26,834,791
Advances for Gas (166-167)
Interest and Dividends Receivable (171)514 218
Rents Receivable (172)
Accrued Utility Revenues (173)35,713,885 868,672
Miscellaneous Current and Accrued Assets (174)
Derivative Instrument Assets (175)
FERC FORM NO.1 (REV. 12-03)Page 110
Name of Respondent This Report Is:Date of Report Year of Report
Idaho Power Company (1)(ZJ An Original (Mo, Da, Yr)
(2)A Resubmission 04/30/2004 Dec. 31,2003
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)Continued)
Line Title of Account Ref.Balance at Balance at
No.(a)Page No.Beginning of Year End of Year
(b)(c)(d)
Derivative Instrument Assets - Hedges (176)
TOTAL Current and Accrued Assets (Enter Total of lines 24 thru 53)208,215,850 148,885,970
DEFERRED DEBITS
Unamortized Debt Expenses (181)067 201 500,343
Extraordinary Property Losses (182.230
Unrecovered Plant and Regulatory Study Costs (182.230
Other Regulatory Assets (182.232 499,305,339 434,028,467
Prelim. Survey and Investigation Charges (Electric) (183)668 91,953
Prelim. Sur. and Invest. Charges (Gas) (183., 183.
Clearing Accounts (184)272,774 143,007
Temporary Facilities (185)
Miscellaneous Deferred Debits (186)233 170,248 98,056,892
Def. Losses from Disposition of Utility PIt. (187)
Research, Deve!. and Demonstration Expend. (188)352-353
Unamortized Loss on Reaquired Debt (189)795,673 16,386 031
Accumulated Deferred Income Taxes (190)234 36,905 119 337 131
Unrecovered Purchased Gas Costs (191)
TOTAL Deferred Debits (Enter Total of lines 56 thru 69)650,062,474 616,257 810
TOTAL Assets and Other Debits (Enter Total of lines 10,22,70)782,252,229 895,606,706
FERC FORM NO.(REV. 12-03) Page 111
Name of Respondent This Report Is:Date of Report Year of Report
Idaho Power Company (1)(ZI An Original (Mo, Da, Yr)
(2)A Resubmission 04/30/2004 Dec. 31 2003
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
line Title of Account Ref.Balance at Balance at
No.(a)Page No.Beginning of Year End of Year
(b)(c)(d)
PROPRIETARY CAPITAL
Common Stock Issued (201)250-251 94,030,878 877,030
Preferred Stock Issued (204)250-251 53,392,700 366,400
Capital Stock Subscribed (202, 205)252
Stock Liability for Conversion (203, 206)252
Premium on Capital Stock (207)252 361 824 690 397,965,246
Other Paid-In Capital (208-211)253 123,232 265 534
Installments Received on Capital Stock (212)252
(Less) Discount on Capital Stock (213)254
(Less) Capital Stock Expense (214)254 710,115 686,058
Retained Eamings (215, 215.1, 216)118-119 317,609,678 297,996 861
Unappropriated Undistributed Subsidiary Earnings (216.118-119 12,690,634 738,561
(Less) Reaquired Capital Stock (217)250-251
Accumulated Other Comprehensive Income (219)122(a)(b)109,123 629 165
TOTAL Proprietary Capital (Enter Total of lines 2 thru 14)829,852 574 863,894 409
LONG-TERM DEBT
Bonds (221)256-257 920,460,000 900,460,000
(Less) Reaquired Bonds (222)256-257
Advances from Associated Companies (223)256-257
Other Long-Term Debt (224)256-257 769 728 690,015
Unamortized Premium on Long-Term Debt (225)
(Less) Unamortized Discount on Long-Term Debt-Debit (226)2,405,047 205,072
TOTAL Long-Term Debt (Enter Total of lines 17 thru 22)950,824,681 930,944 943
OTHER NONCURRENT LlABILmES
Obligations Under Capital Leases - Noncurrent (227)
Accumulated Provision for Property Insurance (228.
Accumulated Provision for Injuries and Damages (228.936,041 831,488
Accumulated Provision for Pensions and Benefits (228.847 824 929 788
Accumulated Miscellaneous Operating Provisions (228.015,187 12,015,187
Accumulated Provision for Rate Refunds (229)514,466
Asset Retirement Obligations (230)139,812
TOTAL OTHER Noncurrent Liabilities (Enter Total of lines 25 thru 31)15,799,052 25,430,741
CURRENT AND ACCRUED LIABILITIES
Notes Payable (231)10,500,000
Accounts Payable (232)51,827 939 717 259
Notes Payable to Associated Companies (233)652,612 021 024
Accounts Payable to Associated Companies (234)52,040 75,401
Customer Deposits (235)185,637 295,924
Taxes Accrued (236)262-263 84,172,122 52,867 442
Interest Accrued (237)12,399,447 12,892,588
Dividends Declared (238)655
Matured Long-Term Debt (239)
Matured Interest (240)
Tax Collections Payable (241)848,562 812,200
Miscellaneous Current and Accrued Liabilities (242)628,365 598 441
FERC FORM NO.1 (REV. 12-03) Page 112
Name of Respondent This Report Is:Date of Report Year of Report
Idaho Power Company (1)IZI An Original (Mo, Da, Yr)
(2)A Resubmission 04/30/2004 Dec. 31,2003
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITSXContinued)
Line Title of Account Ref.Balance at Balance at
No.(a)Page No.Beginning of Year End of Year
(b)(c)(d)
Obligations Under Capital Leases-Current (243)
Derivative Instrument Liabilities (244)91,235 89,923
Derivative Instrument Liabilities - Hedges (245)
TOTAL Current & Accrued Liabilities (Enter Total of lines 34 thru 48)185,358,614 141,370,202
DEFERRED CREDITS
Customer Advances for Construction (252)10,505,595 11,658,799
Accumulated Deferred Investment Tax Credits (255)266-267 67,559 611 788 977
Deferred Gains from Disposition of Utility Plant (256)
Other Deferred Credits (253)269 50,367 124 55,025,978
Other Regulatory Liabilities (254)278 687,332 190,734,675
Unamortized Gain on Reaquired Debt (257)
Accumulated Deferred Income Taxes (281-283)272-277 625,297,646 608,757,982
TOTAL Deferred Credits (Enter Total of lines 51 thru 57)800,417 308 933,966 411
TOTAL Liab and Other Credits (Enter Total of lines 15,23,49,58)782 252 229 895,606 706
FERC FORM NO.1 (REV. 12-03)Page 113
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31,2003
(2) Fi A Resubmission 04/30/2004
STATEMENT OF INCOME FOR THE YEAR
1. Report amounts for accounts 412 and 413, Revenue and Expenses from Utility Plant Leased to Others, in another Utility column (i
k, m, 0) in a similar manner to a utility department. Spread the amount(s) over Lines 02 thru 24 as appropriate. Include these amounts
in columns (c) and (d) totals.
2. Report amounts in account 414, Other Utility Operating income, in the same manner as accounts 412 and 413 above.
3. Report data for lines 8, 10, and 11 for Natural Gas companies using accounts 404., 404.2, 404.3, 407.1 and 407.
4. Use pages 122-123 for important notes regarding the statement of income or any account thereof.
5. Give concise explanations conceming unsettled rate proceedings where a contingency exists such that refunds of a material amount
may need to be made to the utility's customers or which may result in a material refund to the utility with respect to power or gas
purchases. State for each year affected the gross revenues or costs to which the contingency relates and the tax effects together with
an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with respect to
power and gas purchases.
6. Give concise explanations conceming significant amounts of any refunds made or received during the year
, ,
Line Account (Ref.)TOTAL
No.Page No.
8iI.3iI(a)(b)(c) (d)
1 UTILITY OPERATING INCOME
2 Operating Revenues (400)300-301 780 381,662 867 047,420
3 Operating Expenses
4 Operation Expenses (401)320~323 477,670,013 566,346,327
5 Maintenance Expenses (402)320-323 798,431 599,254
6 Depreciation Expense (403)336-337 913 155 85,193,315
7 Depreciation Expense for Asset Retirement Costs (403.336-337
8 Amort. & Depl. of Utility Plant (404-405)336-337 846,878 519,658
9 Amort. of Utility Plant Acq. Adj. (406)336-337 22,723 22,723
Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407)
Amort. of Conversion Expenses (407)
Regulatory Debits (407.
(Less) Regulatory Credits (407.
Taxes Other Than Income Taxes (408.262-263 20,752,763 952 735
Income Taxes - Federal (409.262-263 40,987,586 75,166,820
- Other (409.262-263 251,532 726 454
Provision for Deferred Income Taxes (410.234, 272-277 41,049,257 27,310,757
(Less) Provision for Deferred Income Taxes-Cr. (411.234, 272-277 485 541 114 691 926
Investment Tax Credit Adj. - Net (411.266 229,367 456,312
(Less) Gains from Disp. of Utility Plant (411.
Losses from Disp. of Utility Plant (411.20,012 12,328
(Less) Gains from Disposition of Allowances (411.106,845 93,955
Losses from Disposition of Allowances (411.
Accretion Expense (411.10)
TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24)685,903,885 731,562,732
Net Uti! Oper Inc (Enter Tot line 2 less 25) Carry to Pg117 line 27 477 777 135,484 688
FEAC FOAM NO.1 fED. 12-96\Page 114
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) OA Resubmission 04/30/2004
STATEMENT OF INCOME FOR THE YEAR (Continued)
resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purchases, and a
summary of the adjustments made to balance sheet, income, and expense accounts.
7. If any notes appearing in the report to stockholders are applicable to this Statement of Income, such notes may be included on
pages 122-123.
8. Enter on page 123 a concise explanation of only those changes in accounting methods made during the year which had an effect on
net income, including the basis of allocations and apportionments from those used in the preceding year. Also give the approximate
dollar effect of such changes.
9. Explain in a footnote if the previous year's figures are different from that reported in prior reports.
10. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles, lines 2 to 26, and
report the information in the blank space on page 123 or in a footnote.
ELECTRIC UTILITY GAS UTILITY OTHER UTILITY Line
No.(e) (f)
(g)
(h) (i)
780,381,662 867 047,420
477,670 013 566,346,327
62,798,431 54,599,254
913,155 85,193,315
846,878 519,658
22,723 22,723
20,752 763 19,952,735
40,987 586 75,166,820
251 532 726,454
049,257 310,757
485 541 114 691 926
229,367 456,312
20,012 328
106,845 93,955
685,903,885 731 562 732
94,477 777 135,484 688
I:l:a~ I:naM Nn 1 Il=n 1~-QR\Paae 115
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company
(1) An Original (Mo, Da, Yr)Dec. 31 2003(2) n A Resubmission 04/30/2004
STATEMENT OF INCOME FOR THE YEAR (Continued)
Line OTHER UTILITY OTHER UTILITY OTHER UTILITY
No.Current Year Previous Year Current Year Previous Year Current Year Previous Year
(k)(I)(m)(n)(0)
(p)...-, --......,...
_uo-
..,...' ,
S:S:AI"'. s:nAM Nn 1 (~n 1 ~MIR\PaGe 116
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)
Dec. 31 2003(2) n A Resubmission 04/30/2004
TATEMENT OF INCOME FOR THE YEAR (Continued)
Line Account (Ref.TOTAL
No.Page No.Current Year Previous Year
(a)(b)(c)(d)
Net Utility Operating Income (Carried forward from page 114)94,477,777 135 484,688
Other Income and Deductions
Other Income
Nonutilty Operating Income
Revenues From Merchandising, Jobbing and Contract Work (415)337 845 992 219
(Less) Costs and Exp. of Merchandising, Job. & Contract Work (416)153,982 871 ,836
Revenues From Nonutility Operations (417)
(Less) Expenses of Nonutility Operations (417.471,049 764 304
Nonoperating Rental Income (418)201 768
Equity in Eamings of Subsidiary Companies (418.119 047 927 10,368,122
Interest and Dividend Income (419)406,756 148 119
Allowance for Other Funds Used During Construction (419.384,923 333 060
Miscellaneous Nonoperating Income (421) ' 2,500,487 203,829
Gain on Disposition of Property (421.11 ,433 -329,175
TOTAL Other Income (Enterl:otalof lines 31 thru 40)19,064 541 13,078,266
Other Income Deductions
Loss on Disposition of Property (421.678
Miscellaneous Amortization (425)340
Miscellaneous Income Deductions (426.426.340 511,433 715,164
TOTAL Other Income Deductions (Total of lines 43 thru 45)511 433 717,842
Taxes Applic. to Other Income and Deductions
Taxes Other Than Income Taxes (408.262-263 049 39,656
Income Taxes-Federal (409.262-263 728 193 -5,679 551
Income Taxes-Other (409.262-263 663 709 128,109
Provision for Deferred Inc. Taxes (410.234, 272-277 129,204 695,784
(Less) Provision for Deferred Income Taxes-Cr. (411.234, 272-277 991,831 878,547
Investment Tax Credit Adj.Net (411.
(Less) Investment Tax Credits (420)
TOTAL Taxes on Other Income and Deduct. (Total of 48 thru 54)449,676 193,673
Net Other Income and Deductions (Enter Total lines 41, 46, 55)002,784 554 097
Interest Charges
Interest on Long-Term Debt (427)645,483 127 383
Amort. of Debt Disc. and Expense (428)113,620 964,219
Amortization of Loss on Reaquired Debt (428.287,891 417,179
(Less) Amort. of Premium on Debt-Credit (429)
(Less) Amortization of Gain on Reaquired Debt-Credit (429.
Interest on Debt to Assoc. Companies (430)340 83,628 652,515
Other Interest Expense (431)340 069 273 331,567
(Less) Allowance for Borrowed Funds Used During Construction-Cr. (432)310 120 374,774
Net Interest Charges (Enter Total of lines 58 thru 65)889,775 58,118,089
Income Before Extraordinary Items (Total of lines 27, 56 and 66)58,590,786 88,920,696
Extraordinary Items
Extraordinary Income (434)
(Less) Extraordinary Deductions (435)
Net Extraordinary Items (Enter Total of line 69 less line 70)
Income Taxes-Federal and Other (409.262-263
Extraordinary Items After Taxes (Enter Total of line 71 less line 72)
Net Income (Enter Total of lines 67 and 73)590,786 88,920,696
FERC FORM NO.1 (ED. 12-96)Page 117
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31, 2003
(2) CIA Resubmission 04/30/2004
STA EMENT OF RETAINED EARNINGS I OR THE YEAR
1. Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed
subsidiary earnings for the year.
2. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436
- 439 inclusive). Show the contra primary account affected in column (b)
3. State the purpose and amount of each reservation or appropriation of retained earnings.
4. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings.Follow
by credit, then debit items in that order.
5. Show dividends for each class and series of capital stock.
6. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings.
7. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be
recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated.
8. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123.
~.Ine Contra Primary Amount
No.Item ccount Affected
(a)(b)(c)
UNAPPROPRIATED RETAINED EARNINGS (Account 216)
1 Balance-Beginning of Year 316,065,712
2 Changes
3 Adjustments to Retained Eamings (Account 439)
9 TOTAL Credits to Retained Eamings (Acct. 439)
-- --,,-"
TOTAL Debits to Retained Eamings (Acct. 439)
Balance Transferred from Income (Account 433 less Account 418.48,542,859
Appropriations of Retained Earnings (Acct. 436)
TOTAL Appropriations of Retained Earnings (Acct. 436)
Dividends Declared-Preferred Stock (Account 437)
4% Preferred (par value $100)238 510 038
Auction Rate Preferred, Series A (stated value $100,000)238
68% Serial Preferred (par value $100)238 152 000
07% Serial Preferred (par value $100,000)238 767,500
TOTAL Dividends Declared-Preferred Stock (Acct. 437)429,538
Dividends Declared-Common Stock (Account 438)
$2.50 Par Value 64,726,138
",' '". '
TOTAL Dividends Declared-Common Stock (Acct. 438)64,726,138
Transfers from Acct 216., Unapprop. Undistrib. Subsidiary Eamings
Balance - End of Year (Total 1 ,15,16.22,29,36,37)296 452 895
8=8=Ar. 8=nAM Nn 1 (8=n 1"-~R\P"n~ 11R
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31, 2003
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
STA EMENT OF RETAINED EARNINGS OR THE YEAR
1. Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed
subsidiary earnings for the year.
2. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436
- 439 inclusive). Show the contra primary account affected in column (b)
3. State the purpose and amount of each reservation or appropriation of retained earnings.
4. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow
by credit, then debit items in that order.
5. Show dividends for each class and series of capital stock.
6. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings.
7. Explain in a footnote the basis for determining the amount reserved or appropriated. If such reservation or appropriation is to be
recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated.
8. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123.
No.Item
(a)
APPROPRIATED RETAINED EARNINGS (Account 215)
45 TOTAL Appropriated Retained Eamings (Account 215)
APPROP. RETAINED EARNINGS - AMORT. Reserve, Federal (Account 215.
46 TOTAL Approp. Retained Eamings-Amort. Reserve, Federal (Acct. 215.
47 TOTAL Approp. Retained Eamings (Acct. 215, 215.1) (Total 45,46)
48 TOTAL Retained Eamings (Account 215, 215.1, 216) (Total 38, 47)
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.
49 Balance-Beginning of Year (Debit or Credit)
50 Equity in Eamings for Year (Credit) (Account 418.
51 (Less) Dividends Received (Debit)
53 Balance-End of Year (Total lines 49 thru 52)
12,690,634
10,047 927
22,738,561
FFRC FORM NO.1 (ED. 12-96'Paae 1
Name of Respondent This l!Jort Is:Date of Report Year of Report
Idaho Power Company
(1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) nA Resubmission 04/30/2004
STATEMENT OF CASH FLOWS
1. If the notes to the cash flow statement in the respondents annual stockholders report are applicable to this statement, such notes should be included
in page 122-123. Information about non-cash investing and financing activities should be provided on Page 122-123. Provide also on pages 122-123 a
reconciliation between .Cash and Cash Equivalents at End of Year" with related amounts on the balance sheet.
2. Under .Other" specify significant amounts and group others.
3. Operating Activities - Other.: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing
activities should be reported in those activities. Show on Page 122-123 the amount of interest paid (net of amounts capitalized) and income taxes paid.
Line Description (See InstructIon NO. 0 for Explanation OT ljoaes)Amounts
No.(a)(b)
Net Cash Flow from Operating Activities:
Netlncome 58,590 786
Noncash Charges (Credits) to Income:
Depreciation and Depletion
107 764,506
Amortization of 2,463,983
Deferred Income Taxes (Net)
,-"",,----,
46,516,708
Investment Tax Credit Adjustment (Net)229,366
Net (Increase) Decrease in Receivables 640,701
Net (Increase) Decrease in Inventory 418,095
Net (Increase) Decrease in Allowances Inventory
Net Increase (Decrease) in Payables and Accrued Expenses 935,220
Net (Increase) Decrease in Other Regulatory Assets 64,278,170
Net Increase (Decrease) in Other Regulatory Liabilities 441,315
(Less) Allowance for Other Funds Used During Construction 384,923
(Less) Undistributed Eamings from Subsidiary Companies 309,546
Other (provide details in footnote):
Unbilled Revenues 845 213
Other than temporary decline in market value of investments 408 259
Other Net 355,504
Net Cash Provided by (Used in) Operating Activities (Total 2 thru 21), n 175 472,983
.."
Cash Flows from Investment Activities:
Construction and Acquisition of Plant (including land):
Gross Additions to Utility Plant (less nuclear fuel)144 936,000
Gross Additions to Nuclear Fuel
Gross Additions to Common Utility Plant
Gross Additions to Nonutility Plant
(Less) Allowance for Other Funds Used During Construction 310,120
Other (provide details in footnote):
Cash Outflows for Plant (Total of lines 26 thru 33)148,246,120
Acquisition of Other Noncurrent Assets (d)
Proceeds from Disposal of Noncurrent Assets (d)221 557
Investments in and Advances to Assoc. and Subsidiary Companies
Contributions and Advances from Assoc. and Subsidiary Companies
Disposition of Investments in (and Advances to)
Associated and Subsidiary Companies
Purchase of Investment Securities (a)
Proceeds from Sales of Investment Securities (a)
, ----- ...- . .-- .- --.
..~-~ ...n
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31 2003
This ~ort Is: Date of Report
(1) ~ An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
STATEMENT OF CASH FLOWS
4. Investing Activities include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities
assumed on pages 122-123. Do not include on this statement the dollar amount of Leases capitalized per US of A General Instruction 20; instead
provide a reconciliation of the dollar amount of Leases capitalized with the plant cost on pages 122-123.
5. Codes used:
(a) Net proceeds or payments. (c) Include commercial paper.
(b) Bonds, debentures and other long-term debt. (d) Identify separately such items as investments, fixed assets, intangibles, etc.
6. Enter on pages 122.123 clarifications and explanations.Ine escnp Ion ee ns ruc Ion o. or xp ana Ion 0 0 es
No.
mounts
(a)(b)
46 Loans Made or Purchased
47 Collections on Loans
66 Net Increase in Short-Term Debt (c)
67 Other (provide details in footnote):
70 Cash Provided by Outside Sources (Total 61 thru 69)
85 Net Increase (Decrease) in Cash and Cash Equivalents
86 (Total of lines 22 57 and 83)
88 Cash and Cash Equivalents at Beginning of Year
90 Cash and Cash Equivalents at End of Year
Net (Increase) Decrease in Receivables
Net (Increase) Decrease in Inventory
Net (Increase) Decrease in Allowances Held for Speculation
Net Increase (Decrease) in Payables and Accrued Expenses
Other (provide details in footnote):
Note Receivable Payment from parent
Other Net
Net Cash Provided by (Used in) Investing Activities
Total of lines 34 thru 55)
21,827,722
321
Cash Flows from Financing Activities:
Proceeds from Issuance of:
Long-Term Debt (b)
Preferred Stock
Common Stock
Other (provide details in footnote):
189,800 000
39,986,708
229,786,708
Payments for Retirement of:
Long-term Debt (b)
Preferred Stock
Common Stock
Other (provide details in footnote):
First Mortgage Bond Redemption Cost
Net Decrease in Short-Term Debt (c)
209,800,000
859,941
490 613
186 800
131 588
429 538
726 138
Dividends on Preferred Stock
Dividends on Common Stock
Net Cash Provided by (Used in) Financing Activities
(Total of lines 70 thru 81)
997 908
FFRC FORM NO, 1 (ED. 12-96\Page 121
Name of Respondent
IdahD Power Company
Date of Report
04/30/2004
Year of Report
Dec. 31, 2003
This Report Is:(1) An Original
(2) 0 A Resubmission
NOTES TO FINANCIAL STATEMENTS
1. Use the space below for important notes regarding the Balance Sheet, Statement of Income for the year, Statement of Retained
Earnings for the year, and Statement of Cash Flows, or any account thereof. Classify the notes according to each basic statement
providing a subheading for each statement except where a note is applicable to more than one statement.
2. Furnish particulars (details) as to any significant contingent assets or liabilities existing at end of year, including a brief explanation of
any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or of
a claim for refund of income taxes of a material amount initiated by the utility. Give also a brief explanation of any dividends in arrears
on cumulative preferred stock.
3. For Account 116, Utility Plant Adjustments, explain the origin of such amount, debits and credits during the year, and plan of
disposition contemplated, giving references to Cormmission orders or other authorizations respecting classification of amounts as plant
adjustments and requirements as to disposition thereof.
4. Where Accounts 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give
an explanation, providing the rate treatment given these items. See General Instruction 17 of the Uniform System of Accounts.
5. Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such
restrictions.
6. If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders are
applicable and furnish the data required by instructions above and on pages 114-121, such notes may be included herein.
,..,
PAGE 122 INTENTIONALLY LEFT BLANK
SEE PAGE 123 FOR REQUIRED INFORMATION.
" ,
FERC FORM NO.1 (ED. 12-96)Page 122
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmisslon 04/30/2004 Dec 31, 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
Nature of Business
IPC is regulated by the Federal Energy Regulatory Commission (FERC) and the state regulatory commissions ofIdaho
and Oregon and is engaged in the generation, transmission, distribution, sale and purchase of electric energy. IPC is the
parent of Idaho Energy Resources Co., (IERCO) a joint venturer in Bridger Coal Company, which supplies coal to the
Jim Bridger generating plant owned in part by IPC. IERCO is not consolidated for FERC Fonn-l reporting purposes.
Basis of Presentation
These financial statements were prepared in accordance with the accounting requirements of FERC as set forth in its
applicable Unifonn System of Accounts and published accounting releases, which is a comprehensive basis of accounting
other than generally accepted accounting principles.
System of Accounts
The accounting records of IPC confonn to the Unifonn System of Accounts prescribed by the FERC and adopted by the
public utility commissions of Idaho, Oregon and Wyoming.
Management Estimates
Management makes estimates and assumptions when preparing financial statements in confonnity with accounting
principles generally accepted in the United States of America. These estimates and assumptions affect the reported
amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the fmancial
statements, and the reported amounts of revenues and expenses during the reporting period. These estimates involve
judgments with respect to, among other things, future economic factors that are difficult to predict and are beyond
management's control. As a result, actual results could differ from those estimates.
Property, Plant and Equipment and Depreciation
The cost of utility plant in service represents the original cost of contracted services, direct labor and material, allowance
for funds used during construction and indirect charges for engineering, supervision and similar overhead items.
Maintenance and repairs of property and replacements and renewals of items detennined to be less than units of property
are expensed to operations. Repair and maintenance costs associated with planned major maintenance are recorded as
these costs are incurred. For utility property replaced or renewed, the original cost plus removal cost less salvage is
charged to accumulated provision for depreciation, while the cost of related replacements and renewals is added to
property, plant and equipment.
All utility plant in service is depreciated using the straight-line method at rates approved by regulatory authorities.
Annual depreciation provisions as a percent of average depreciable utility plant in service approximated 3.03 percent in
2003 and 3.00 percent in 2002.
Long-lived assets are periodically reviewed for impainnent when events or changes in circumstances indicate that the
carrying amount of an asset may not be recoverable as prescribed under Statement of Financial Accounting Standards
(SFAS) 144
, "
Accounting for the Impainnent or Disposal of Long-lived Assets." SFAS 144 requires that if the sum of
the undiscounted expected future cash flows from an asset is less than the carrying value of the asset, an asset impainnent
must be recognized in the fmancial statements.
Allowance for Funds Used During Construction
Allowance for Funds Used During Construction (AFDC) represents the cost of financing construction projects with
borrowed funds and equity funds. While cash is not realized currently from such allowance, it is realized under the rate
making process over the service life of the related property through increased revenues resulting from a higher rate base
I FERC FORM NO.1 (ED. 12-88) Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) 2S, An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dee 31 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
and higher depreciation expense. The component of AFDC attributable to borrowed funds is included as a reduction to
interest expense, while the equity component is included in other income. IPC's weighted-average monthly AFDC rates
for 2003 and 2002 were 8.3 percent and 4.3 percent, respectively. IPC's reductions to interest expense for AFDC were $3
million and $2 million, and other income included $3 million and $0.3 million for 2003 and 2002, respectively.
Revenues
In order to match revenues with associated expenses, IPC accrues unbilled revenues for electric services delivered to
customers but not yet billed at month-end. IPC collects franchise fees and similar taxes related to energy consumption.
These amounts are recorded as liabilities until paid to the taxing authority. None of these collections are reported on the
income statement as revenue or expense.
Power Cost Adjustment
IPC has a Power Cost Adjustment (PCA) mechanism that provides for annual adjustments to the rates charged to its
Idaho retail electric customers. These adjustments, which take effect annually in May, are based on forecasts of net
power supply expenses (fuel and purchased power less sales for resale) and the true-up of the prior year s forecast.
During the year, 90 percent of the difference between the actual and forecasted costs is deferred with interest. The
ending balance of this deferral, called a true-up, is then included in the calculation of the next years PCA adjustment.
Income Taxes
The liability method of computing deferred taxes is used on all temporary differences between the book and tax basis of
assets and liabilities and deferred tax assets and liabilities are adjusted for enacted changes in tax laws or rates.
Consistent with orders and directives of the Idaho Public Utilities Commission (IPUC), the regulatory authority having
principal jurisdiction, IPC's deferred income taxes (commonly referred to as nonnalized accounting) are provided for the
difference between income tax depreciation and straight-line depreciation computed using book lives on coal-fired
generation facilities and properties acquired after 1980. On other facilities, deferred income taxes are provided for the
difference between accelerated income tax depreciation and straight-line depreciation using tax guideline lives on assets
acquired prior to 1981. Deferred income taxes are not provided for those income tax timing differences where the
prescribed regulatory accounting methods do not provide for current recovery in rates. Regulated enterprises are required
to recognize such adjustments as regulatory assets or liabilities if it is probable that such amounts will be recovered from
or returned to customers in future rates (see Note 2).
The State of Idaho allows a three-percent investment tax credit (ITC) on qualifying plant additions. ITCs earned on
regulated assets are deferred and amortized to income over the estimated service lives of the related properties. Credits
earned on non-regulated assets or investments are recognized in the year earned.
Stock-Based Compensation
At December 31 2003, two stock-based employee compensation plans existed, which are described more fully in Note 9.
These plans are accounted for under the recognition and measurement principles of APB Opinion 25
, "
Accounting for
Stock Issued to Employees " and related interpretations. Grants of'restricted stock are reflected in net income based on
the market value at the award date, or the year-end price for shares not yet vested. No stock-based employee
compensation cost is reflected in net income for stock options, as all options granted under these plans had an exercise
price equal to the market value of the underlying common stock on the date of grant.
The following table illustrates the effect on net income if the fair value recognition provisions of SF AS 123
, "
Accounting
for Stock-Based Compensation " had been applied to stock-based employee compensation:
IFERC FORM NO.1 (ED. 12-88) Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dee 31 , 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
Net income, as reported
Add: Stock-based employee compensation expense included
in reported net income, net of related tax effects
Deduct: Total stock-based employee compensation expense
detennined under fair value based method for all awards
net of related tax effects
Pro fonna net income
2003 2002
(thousands of dollars)
591 920
(56)(10)
073 837
462 073
Cash and Cash Equivalents
Cash and cash equivalents include cash on hand and highly liquid temporary investments with maturity dates at date of
acquisition of three months or less.
Investments
Investments in marketable securities are accounted for in accordance with SF AS 115, "Accounting for Certain
Investments in Debt and Equity Securities." Those investments classified as available-for-sale securities are reported at
fair value, using either specific identification or average cost to detennine the cost for computing gains or losses. Any
unrealized gains or losses on available-for-sale securities are included in other comprehensive income.
Additionally, these investments are evaluated to detennine whether they have experienced a decline in market value that
is considered other than temporary. Other than temporary declines in market value are included in Other Income in the
Consolidated Statements of Income.
The following table summarizes investments in equity securities (in thousands of dollars):
2003 2002
Gross Gross Gross Gross
Unrealized Unrealized Fair Unrealized Unrealized Fair
Gain Loss Value Gain Loss Value
Available for sale equity
securities 665 $276 $22 408 $370 159 $18,336
Regulation of Utility Operations
IPC follows SFAS 71
, "
Accounting for the Effects of Certain Types of Regulation " and its financial statements reflect
the effects of the different rate making principles followed by the jurisdictions regulating IPC. The economic effects of
regulation can result in regulated companies recording costs that have been, or are expected to be, allowed in the
ratemaking process in a period different from the period in which the costs would be charged to expense by an
unregulated enterprise. When this occurs, costs are deferred as regulatory assets on the balance sheet and recorded as
expenses in the periods when those same amounts are reflected in rates. Additionally, regulators can impose liabilities
upon a regulated company for amounts previously collected from customers and for amounts that are expected to be
refunded to customers (regulatory liabilities).
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) 2S An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dee 31,2003
NOTES TO FINANCIAL STATEMENTS (Continued)
Comprehensive Income
Comprehensive income includes net income, unrealized holding gains and losses on marketable securities, IPC's
proportionate share of unrealized holding gains and losses on marketable securities held by an equity investee and the
changes in additional minimum liability under a deferred compensation plan for certain senior management employees
and directors. The following table presents IPC's accumulated other comprehensive income balance at December 31:
Unrealized holding (gains) losses on securities
Minimum ension liability a ustment
Total
2003 2002
(thousands of dollars)
$ (3,676) $ 1 133306 5,976
$ 2 630 $ 7 109
Adopted Accounting Pronouncements
SF AS 143: On January 1,2003 IPC adopted SPAS 143
, "
Accounting for Asset Retirement Obligations." This statement
addresses financial accounting and reporting for obligations associated with the retirement of tangible long-lived assets
and the associated asset retirement costs. An obligation may result from the acquisition, construction, development or the
nonnal operation of a long-lived asset. SF AS 143 requires an entity to record the fair value of a liability for an asset
retirement obligation (ARO) in the period in which it is incurred. When the liability is initially recorded, the entity
increases the carrying amount of the related long-lived asset to reflect the future retirement cost. Over time; the liability
is accreted to its present value and paid, and the capitalized cost is depreciated over the useful life of the related asset. If
at the end of the asset's life, the recorded liability differs from the actual obligations paid, a gain or loss would be
recognized at that time. As a rate-regulated entity, IPC records regulatory assets and liabilities instead of accretion
depreciation and gains or losses. This treatment was approved by Order No. 29414 from the IPUC. The regulatory
assets recorded under this order do not earn a return on investment.
IPC perfonned detailed assessments of the applicability and implications of SF AS 143 and identified AROs related to
two ofIPC'sjointly owned coal-fired generation facilities and IPC's transmission and distribution facilities. Upon
adoption, IPC recorded an ARO of$7 million, fixed assets of $2 million, accumulated depreciation of$1 million and a
regulatory asset of $6 million. These amounts do not include an amount for the transmission and distribution facilities,
because, based on the indetenninate life of these assets, an ARO calculation cannot be made.
The regulated operations ofIPC also collect removal costs in rates for certain assets that do not have associated ARO'
The adoption of SF AS 143 required IPC to redesignate these removal costs as regulatory liabilities. As of December 31
2003, IPC had $143 million of such costs recorded as regulatory liabilities on the Consolidated Balance Sheet. Prior year
amounts were reclassified to confonn to current year presentation.
An ARO also exists for the reclamation of the Bridger Coal mine property, which is leased by Bridger Coal Company, an
equity-method investee ofIPC. As Bridger Coal Company has a March 31 fiscal year end, it adopted SPAS 143 on April
2003. Upon adoption of SF AS 143, IPC did not record a net change in its investment in Bridger Coal Company, as
Bridger Coal Company also is applying regulatory accounting, recording regulatory assets and liabilities instead of
accretion, depreciation and gains or losses.
If the requirements of SF AS 143 had been applied to prior reporting periods, IPC's liability for AROs would have been $7
~ million at December 31, 2002 and $6 million at December 31 , 2001.
SF AS 149: In April 2003, the Financial Accounting Standards Board (FASB) issued SPAS 149, "Amendment of
Statement 133 on Derivative Instruments and Hedging Activities," which amends and clarifies accounting for derivative
IFERC FORM NO.1 (ED. 12-88) Page 123.4
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmlssion 04/30/2004 Dee 31 , 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
instruments, including certain derivative instruments embedded in other contracts, and for hedging activities under SF
133
, "
Accounting for Derivative Instruments and Hedging Activities.
SF AS 149 amended SF AS 133 for decisions made:
As part ofthe Derivatives Implementation Group process that effectively required amendments to SFAS 133;
In connection with other F ASB projects dealing with fmancial instruments; and
Regarding implementation issues raised in relation to the application of the definition of a derivative, particularly
regarding the meaning of an "underlying" and the characteristics of a derivative that contains fmancing
components.
SFAS 149 was effective for contracts entered into or modified after June 30 2003, except as noted below, and for
hedging relationships designated after June 30, 2003. The gutdanc'e was to be applied prospectively. The provisions of
SFAS 149 that relate to SFAS 133 Implementation Issues that were effective for fiscal quarters that began prior to June
15, 2003 continue to be applied in accordance with their respective effective dates. The adoption of SF AS 149 did not
have a material effect on IPC's financial statements.
SFAS 150: In May 2003 , the FASB issued SFASI50
, "
Accounting for Certain Financial Instruments with
Characteristics of both Liabilities and Equity." SF AS 150 requires that an issuer classify a financial instrument that is
within its scope as a liability (or an asset in some circumstances). Many of those instruments were previously classified
as equity. SF AS 150 is effective for fmancial instruments entered into or modified after May 31, 2003, and otherwise is
effective at the beginning of the fITst interim period beginning after June 15 2003. The adoption of SF AS 150 did not
have a material effect on IPC's financial statements.
FIN 45: In November 2002 the F ASB issued Interpretation (FIN) No. 45
, "
Guarantor s Accounting and Disclosure
Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others." This Interpretation elaborates
on the disclosures to be made by a guarantor in its interim and annual financial statements about its obligations under
certain guarantees that it has issued. It also clarifies that a guarantor is required to recognize, at the inception of a
guarantee, a liability for the fair value of the obligation undertaken in issuing the guarantee. The initial recognition and
initial measurement provisions of this Interpretation were applicable on a prospective basis to guarantees issued or
modified after December 31, 2002, irrespective of the guarantor s fiscal year-end. The disclosure requirements in this
Interpretation were effective for financial statements of interim or annual periods ending after December 15, 2002. The
adoption of this Interpretation did not have a material effect on IPC's financial statements.
EITF Issue No. 02-3: EITF Issue No. 02-
, "
Issues Involved in Accounting for Derivative Contracts Held for Trading
Purposes and Contracts Involved in Energy Trading and Risk Management Activities " reached a consensus to rescind
EITF 98-, the impact of which is to preclude mark-to-market accounting for all energy trading contracts not within the
scope of SF AS 133. In addition, effective on January 1 2003, all energy trading contracts previously accounted for at
fair value under EITF 98-10 must be adjusted to historical cost unless those contracts meet the defmition of a derivative
under SF AS 133. The rescission of EITF 98-10 did not have a material effect on IPC's financial statements , as
substantially all of their energy trading contracts meet the defmition of a derivative under SF AS 133.
New Accounting Pronouncement
FIN 46: In January 2003, the FASB issued FIN 46, "Consolidation of Variable Interest Entities." In December 2003, the
FASB issued a revised version of FIN 46 (FIN 46R). FIN 46R provides guidance related to identifying variable interest
entities (VIEs, previously known as special purpose entities or SPEs) and determining whether such entities should be
consolidated. Certain disclosures are required iritis reasonably possible that a company will consolidate or disclose
information about a VIE when it initially applies FIN 46R. FIN 46 was required to be applied immediately to VIEs
created or obtained after January 31, 2003. During 2003 , IPC did not participate in the creation of, or obtain a new
IFERC FORM NO.1 (ED. 12-88) Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec 31, 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
variable interest in, any VIE. For those VIEs created or obtained on or before January 31, 2003, IPC must apply the
provisions of FIN 46R in the first quarter of 2004.
IPC is in the fmal stages of their analysis of FIN 46R. IPC does not expect the adoption ofthis standard to have a
material effect on their financial statements.
Other Accounting Policies
Debt discount, expense and premium are being amortized over the terms of the respective debt issues.
Reclassifications
Certain items previously reported for years prior to 2003 have been reclassified to conform to the current year
presentation. Net income and shareholders' equity were not affected by these reclassifications.
2. INCOME TAXES:
A reconciliation between the statutory federal income tax rate and the effective rate is as follows:
Effective tax rate
2003 2002
(thousands of dollars)
703 29,660
(3,517)(3,629)
343)(948)
(3,397)179)
450)450)
(1,101)(815)
658)(3,500)
(31 162)
208)
859 946
237 940
436 (1,041)
561 178)
26.(4.9)%
Federal income tax expenses at 35% statutory rate
Change in taxes resulting from:
Equity earnings of subsidiary companies
AFDC
Investment tax credits
Repair allowance
Removal Cost
Capitalized overhead costs
Tax accounting method change
Settlement of prior years tax returns
State income taxes, net of federal benefit
Depreciation
Other, Net
Total income tax expense (benefit)
The items comprising income tax expense are as follows:
Income taxes currently payable (receivable):
Federal
State
Total
Income taxes deferred:
Federal
2003 2002
(thousands of dollars)
716 69,487
915 598
631 78,085
(36 015)(76 352)
IFERC FORM NO.1 (ED. 12-88 Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dee 31, 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
State (9,284)(5,455)
Total (45,299)(81 807)
Investment tax credits:
Deferred 627 723
Restored 398)(3,179)
Total 229 (456)
Total income tax ex ense (benefit)20,561 178)
The components ofIPC's net deferred tax liability are as follows:
2003 2002
(thousands of dollars)
Deferred tax assets:
Regulatory liability 024 013
Advances for construction 162 758
Other 151 19,802
Total 337 573
Deferred tax liabilities:
Property, plant and equipment 238 602 230,935
Regulatory asset,330 833 327,934
Conservation programs 310 10,427
PCA 529 324
Other 484 346
Total 608 758 652 966
Net deferred tax liabilities 547 421 588 393
3. COMMON STOCK:
In December 2003 , IPC issued 1 538 461 shares of $2.50 par value common stock to IDACORP for $40 million.
4. PREFERRED STOCK OF IDAHO POWER COMPANY:
The number of shares of IPC preferred stock outstanding at December 31 , 2003 and 2002 were as follows:
Shares Outstanding at
December 31,2003 2002
Call Price
Per Share
Preferred stock:
Cumulative, $100 par value:
4% preferred stock (authorized 215 000
shares)
Serial preferred stock, 7.68% Series
(authorized
150 000 shares)
Serial preferred stock, cumulative, without par
IFERC FORM NO.1 (ED. 12-88)
123 664 133 927 $104.
150,000 150 000 $102.
Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dee 31 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
value. total on ooo OOO shares authorized:
07% Series. $100 stated value (authorized
250 000 shares)
Total
250.000
523.664
250 000
533.927
$100.354 - $103.535
During 2003 and 2002.IPC reacquired and retired 10 263 and 9.945 shares of 4% preferred stock. respectively. As of
December 31. 2003. the overall effective cost of all outstanding preferred stock was 6.54 percent.
The voting rights ofIPC's common stock and preferred stock are as follows:
Each share of common stock, $2.50 par value. is entitled to one vote;
Each share of 4% Preferred Stock, $100 par value, is entitled to 20 votes;
Each share of 7.68% Series. Serial Preferred Stock, $100 par value. is entitled to one vote; and
Holders of shares of 7.07% Series. Serial Preferred Stock. without par value. are not entitled to vote.
5. LONG-TERM DEBT:
The following table summarizes long-term debt at December 31:2003 2002
(thousands of dollars)
First mortgage bonds:
6.40% Series due 2003
8 % Series due 2004
83% Series due 2005
7.38% Series due 2007
7.20% Series due 2009
60% Series due 2011
75% Series due 2012
25% Series due 2013
50% Series due 2023
6 % Series due 2032
50 % Series due 2033
Total first mortgage bonds
Pollution control revenue bonds:
8.30% Series 1984 due 2014 (a)
Variable Auction Rate Series 2003 due 2024 (a)
05% Series 1996A due 2026
Variable Rate Series 1996B due 2026
Variable Rate Series 1996C due 2026
Variable Rate Series 2000 due 2027
Total pollution control revenue bonds
REA notes
American Falls bond guarantee
Milner Dam note guarantee
Unamortized premium/discount - net
Total
Current maturities of long-term debt
000
000
000
000
120 000
100 000
70,000
100 000
000
730,000
49.800
68.100
200
000
360
170,460
105
19.885
700
205
930 945
(50 077)
000
000
60.000
000
000
120.000
100.000
80.000
100 000
750,000
49.800
68.100
200
000
360
170,460
185
19.885
11.700
2,405)
950.825
(80 084)
IFERC FORM NO.1 (ED. 12-88 Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2) A Resubmission 04/30/2004 Dec 31 , 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
Totallong-tenn debt $ 880 868 $ 870 741
(a) Humboldt County Pollution Control Revenue bonds are secured by first mortgage bonds.
At December 31 2003, the maturities for th~ aggregate amount oflong-tenn debt outstanding were (in thousands of
dollars):
2004 2005 2006 2007 2008 Thereafter
IPC 077 $079 $82 $ 81 228 $ 1 116 $738 363
On October 22 2003 , Humboldt County, Nevada issued, for the benefit ofIPC, $49.8 million Pollution Control Revenue
Refunding Bonds (Idaho Power Company Project) Series 2003 due December 1 2024. IPC borrowed the proceeds from
the issuance pursuant to a Loan Agreement with Humboldt County and is responsible for payment of principal, premium
if any, and interest on the bonds. The bonds are secured, as to principal and interest, by IPC first mortgage bonds and as
to principal and interest when due, by an insurance policy issued by Ambac Assurance Corporation. The bonds were
issued in an auction rate mode under which the interest rate is reset every 35 ~ys. The initial auction rate was set at 0.
percent. At December 31 , 2003 the auction rate was 1.15 percent. Proceeds from this issuance together with other funds
provided by IPC were used to redeem the outstanding $49.8 million Pollution Control Revenue Bonds (Idaho Power
Company Project) 8.3% Series 1984 due 2014, on December 1 2003, at 103%.
On November 15, 2002, IPC issued $200 million of secured medium-tenD notes in two series: $100 million First
Mortgage Bonds 4.75% Series due 2012 and $100 million First Mortgage Bonds 6.00% Series due 2032. Proceeds were
used to pay down IPC short-tenD borrowings.
On March 14,2003, IPC filed a $300 million shelf registration statement that could be used for first mortgage bonds
(including medium-term notes), unsecured debt and preferred stock. On May 8, 2003, IPC issued $140 million of secured
medium-tenD notes in two series: $70 million First Mortgage Bonds 4.25% Series due 2013 and $70 million First
Mortgage Bonds 5.50% Series due 2033. Proceeds were used to pay down IPC short-tenD borrowings incurred from the
maturity and payment of $80 million First Mortgage Bonds 6.40% Series due 2003 and the early redemption of $80
million First Mortgage Bonds 7.50% Series due 2023, on May 1 2003. At December 31 2003, $160 million remained
available to be issued on this shelf registration statement.
The amount of first mortgage bonds issuable by IPC is limited to a maximum of $1.1 billion and by property, earnings
and other provisions of the mortgage and supplemental indentures thereto. IPC may amend the indenture and increase
this amount without consent ofthe holders of the first mortgage bonds. Substantially all of the electric utility plant is
subject to the lien of the mortgage. As of December 31 2003, IPC could issue under the mortgage approximately $945
million of additional flfst mortgage bonds based on unfunded property additions and $342 million of additional first
mortgage bonds based on retired first mortgage bonds. At December 31 2003 , unfunded property additions, which
consist of electric property, were approximately $1 billion.
In August 2001 , $25 million First Mortgage Bonds 9.52% Series due 2031 were redeemed early using short-tenD
borrowings. Also, in March 2002, $50 million First Mortgage Bonds 8.75% Series due 2027 were redeemed early using
short-tenD borrowings.
At December 31, 2003 and 2002, the overall effective cost of all outstanding flfst mortgage bonds and pollution control
revenue bonds was 5.71 percent and 6.51 percent, respectively.
IFERC FORM NO.(ED. 12-88) Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2) A Resubmission 04/30/2004 Dec31,2003
NOTES TO FINANCIAL STATEMENTS (Continued)
petitions of others. In addition, the California Parties sought further rehearing of aspects of the FERC's orders. The
FERC's order remains subject to rehearing by the FERC and review by appellate courts. The companies are unable to
predict the outcome of these matters.
Nevada Power Company: In February and April of2001 , lPC entered into two transactions under the Western Systems
Power Pool (WSPP) Agreement whereby lPC agreed to deliver to Nevada Power Company (NPC) 25 MW during the
third quarter of 2002. NPC agreed to pay lPC $250 per MWh for heavy load deliveries and $155 per MWh for light load
deliveries. lPC assigned the contracts to IE with NPC's consent and the assignment was subsequently approved by the
FERC. Based upon the uncertain financial condition ofNPC, and pursuant to the tenns of the WSPP Agreement, IE
requested NPC to provide assurances of its ability to pay for the power if IE made the deliveries. NPC failed to provide
appropriate credit assurances; therefore, in accordance with theWSPP Agreement procedures, IE tenninated all WSPP
Agreement transactions with NPCeffective July 8, 2002. Pursuant to the WSPP Agreement, IE notified NPC of the
liquidated damages amount and NPC responded with a letter, which described their view of rights under the WSPP
Agreement and suggested a negotiated resolution. IE and NPC unsuccessfully attempted to mediate a resolution to this
dispute.
IE filed a complaint against NPC on April 25, 2003, in Idaho State District Court in and for the County of Ada. This
complaint was served on NPC on May 14 2003. IE askedtheldaho-State District Court for damages in excess of
$9 million pursuant to the contracts. On June 17, 2003, NPC filed a motion to dismiss IE's complaint alleging, among
other things, that: the Idaho State District Court lacks jurisdiction over NPC; a separate complaint seeking declaratory
judgment was filed in the United States District Court, District of Nevada on May 14, 2003 by NPC against lPC, IE and
IDACORP involving the same subject matter as the complaint filed by IE against NPC; IE does not have standing to
maintain certain claims against NPC; Idaho is not a convenient forum to adjudicate the matter; and IE filed the action in
Idaho State District Court in violation ofthe WSPP Agreement. NPC's motion to dismiss was heard on December 2,
2003. The parties await the Court's ruling. NPC has never served IE with the complaint for declaratory judgment filed in
the United States District Court in Nevada.
On September 23, 2003, NPC filed and served IE, lPC, and IDACORP with a Declaratory Action filed with the Nevada
State Court in and for the County of Clark concerning the same subject matter of the pending Idaho State District Court
action filed by IE on April 25, 2003. NPC seeks declaratory judgment on the following issues: that the assignment of the
February and April 2001 energy supply contracts from IPC to IE is void or voidable; that IE did not comply with the
WSPP Agreement when requesting reasonable assurances; and that NPC is relieved of its obligations to pay under the
contracts by reason offorce majeure. IE filed a motion to dismiss NPC's Nevada State Court claims. That motion was
heard, and denied, on November 17,2003.
IE intends to vigorously prosecute the action it filed in Idaho State District Court. Furthennore, IPC, IE and IDACORP
intend to vigorously defend against NPC's claims filed in the State of Nevada.
Other Legal Issues
Idaho Power Company Transmission Line Rights-of-Way Across Fort Hall Indian Reservation: IPC has multiple
transmission lines that cross the Shoshone-Bannock Tribes' Fort Hall Indian Reservation near the city of Pocatello in
southeastern Idaho. lPC has been working since 1996 to renew five of the right-of-way penn its for the transmission lines,
which have stated penn it expiration dates between 1996 and 2003. IPC has filed applications with the United States
Department of the Interior, Bureau of Indian Affairs, to renew the five rights-of-way for 25 years, including payment of
the independently appraised value of the rights-of-way to the Tribes (and the Tribal allottees who own portions of the
rights-of-way). The Tribes have not agreed to renew the rights-of-way and have demanded a substantially greater
payment of $19 million, including an up-front payment of $4 million with the remainder to be paid over the 25-year tenn
of the pennits, or in the alternative $11 million including an up-front payment of $4 million with the remainder paid over
IFERC FORM NO.1 (ED. 12-88) Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec 31 , 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
the first three years of the permits. This is based on an "opportunity cost" methodology, which calculates the value of the
rights-of-way as a percentage of the cost to IPC of relocating the transmission lines off the Reservation. Both parties
have discussed potential legal action regarding renewal of the rights-of-way, but no such action has been taken to date.
The probable cost of renewing the rights-of-way is difficult to ascertain due to the lack of definitive legal guidelines for
the renewals. IPC believes that the amount payable for 25-year rights-of-way should not exceed $11 million, which
represents the approximate present value of the offers communicated to date by t~e Tribe. IPC plans to obtain IPUC
approval for the recovery of any renewal payment in its utility rates as a prerequisite to any settlement of the right-of-way
renewals with the Tribe.
9. STOCK-BASEifCOMPENSA TION:
, , ---,-,-- -
The 2000 L TICP for officers, key employees and directors, permits the grant of nonqualified stock options, incentive
stock options, stock appreciation rights, restricted stock, restricted stock units, performance units, performance shares and
other awards. ' -_
- --
The maximum number ofshares available under the LTICP is 2 050 000 in 2003 and'-z002, IDACORP issued to IPC
employees 343 900 and 230 000 stock options, respectively, with an exercise price equal to the market price of
IDACORP's stock on the date of grant. In accordance with APB 25, no compensation costs have been recognized for the
option awards.
Stock option transactions are summarized as follows:
2003 2002
Weighted Weighted
Number average Number average
exercise exercise
shares rice shares rice
Outstanding beginning of year 594 000 38.33 364 000 37.
Granted 343 000 22.230 000 39.
Exercised
Forfeited (47 200)36.42
Outstandin end of ear 889 800 32.594 000 38.33
Exercisable 211 600 37.100 800 37.10
The outstanding options have a range of exercise prices from $22.92 to $40.31. As of December 31 2003, the weighted
average remaining contractual life is 8.0 years.
IDACORP also has a restricted stock plan for key employees including those ofIPC. Each grant made under this plan
has a three-year restricted period, and the final award amounts depend on the attainment of cumulative EPS performance
goals. At December 31 , 2003 there were 145 314 IDACORP shares remaining available under this plan.
Restricted stock awards are compensatory awards and IPC accrues compensation expense (which is charged to
operations) based upon the market value of the granted shares. For the years 2003 and 2002 total compensation accrued
under the plan was less than $1 million annually.
IFERC FORM NO.1 (ED. 12-88) Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dee 31,2003
NOTES TO FINANCIAL STATEMENTS (Continued)
The following table summarizes the expected future benefit payments of these plans:
Pension Plan
Deferred Compensation
Plan
2004 2005 2006 2007 2008 2009-2013
$ 13,675 $ 13 941 $ 14 347 $ 15 075 $ 16,085 $ 102 911
353 2 546 2,571 2 600 2 691 15 637
Plan Asset Allocations: IPC's pension plan and postretirement benefit plan weighted average asset allocations at
December 31 , 2003 and 2002, by asset category are as follows:
Pension PostretirementPlan BenefitsAsset Category 2003 2002 2003 2002
Equity securities 69% 63% 0% Debt securities 21 25 Real estate 11 Other (a) 98 Total 100% 100% 100% 100%
(a) The postretirement benefit plan assets are primarily life insurance contracts.
Pension Asset Allocation Policy: The target allocations for the portfolio by asset class are as follows:
Large-Cap Growth Stocks
Large-Cap Core Stocks
Large-Cap Value Stocks
Small-Cap Growth Stocks
Small-Cap Value Stocks
Cash and Cash Equivalents
14.
10.
14.
7.5%
International Growth Stocks
International Value Stocks
Intermediate-Term Bonds
Core Real Estate
Venture Capital
20.
10.
1.0%
Assets are rebalanced as necessary to keep the portfolio close to target allocations.
The plan s principal investment objective is to maximize total return (defined as the sum of realized interest and dividend
income and realized and unrealized gain or loss in market price) consistent with prudent parameters of risk and the
liability profile of the portfolio. Emphasis is placed on preservation and growth of capital along with adequacy of cash
flow sufficient to fund current and future payments to pensioners.
There are three major goals in IPC's asset allocation process:
Determine if the investments have the potential to earn the rate of return assumed in the actuarial liability
calculations.
Match the cash flow needs of the plan. IPC sets cash allocations sufficient to cover the current year benefit
payments and bond allocations sufficient to cover at least five years of benefit payments. IPC then utilizes
growth instruments (equities, real estate, venture capital) to fund the longer-term liabilities of the plan.
Maintain a prudent risk profile consistent with ERISA fiduciary standards. The baseline risk measure is a 60%
S&P 500 stocks and a 40% Lehman Aggregate bond portfolio.
IFERC FORM NO.1 (ED. 12-88) Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec31,2003
NOTES TO FINANCIAL STATEMENTS (Continued)
Allowable plan investments include stocks and stock funds, investment-grade bonds and bond funds, core real estate
, funds, private equity funds, and cash and cash equivalents. With the exception of real estate holdings and private equity,
irivestments must be readily marketable so that an entire holding can be disposed of quickly with only a minor effect
upon market price. Uncovered options, short sales, margin purchases, letter stock and commodities are prohibited.
Rate-of-return projections for pian assets are based on historical real returns adjusted for inflation for each asset class
based on a recognized index established for the asset class being measured. Historical real returns are then adjusted to
include an inflation premium based on th~..cun:ent i~f1ation environment. , IPC currently uses a 2% inflation assumption in
the asset modeling process.
- -~-,--"
IPC's asset modeling process also utilizes historical market returns to measure the portfoliQ s exposure to a "worst-case
market scenario, to determine how much performance could vary from the expected "average" performance over various
time periods. This wo!st-case" modeling, in addition to cash flow matching and diversification by asset class and
~nvestment style, provides the blisis for managing the risk associated with investing portfolio assets.
Investment managers for the plan are selected based on their expertise in a given asset class. Investment managers
engaged by the portfolio are subjected to rigorous ongoing due diligence to ensure that investment performance
guidelines are adhered to and that the investment professionals and investment processes remain intact.
Postretirement Benefits
IPC maintains a defined benefit postretirement plan (consisting of health care and death benefits) that covers all
employees who were enrolled in the active group plan at the time of retirement, their spouses and qualifying dependents.
Effective January 1 2003, IPC amended its postretirement benefit plan. The amendment affects all employees who retire
after December 31 , 2002, limiting their postretirement benefit to a fixed amount. This amendment will limit the growth
ofIPC's future obligations under this plan.
IPC's postretirement plan includes a health care plan that provides prescription drug benefits. IPC is utilizing the
one-time election prescribed in F ASB Staff Position 106-1 to defer accounting for the effects of the Medicare
Prescription Drug, Improvement and Modernization Act of 2003 (the Act). Therefore, the measures of the net periodic
postretirement benefit cost and accumulated benefit obligation do not reflect the effects of the Act on the plan.
Authoritative guidance on the accounting for the federal subsidy is pending and that guidance, when issued, could require
IPC to change previously reported information. In addition, IPC may need to amend the postretirement plan in order to
benefit from the new legislation.
The net periodic postretirement benefit cost was as follows (in thousands of dollars):
Service cost
Interest cost
Expected return on plan assets
Amortization of unrecognized transition
obligation
Amortization of prior service cost
Recognized actuarial (gain)lloss
Net periodic postretirement benefit
2003 2002
207 927
017 648
(1,930)320)
040 040
(563)(563)
402 487
6;173 219
IFERC FORM NO.1 (ED. 12-88) Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dee 31 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
The following table summarizes the changes in benefit obligation and plan assets (in thousands of dollars):
2003 2002
Change in accumulated benefit obligation:
Benefit obligation at January 1 57,267 53,650
Service cost 207 927
Interest cost 017 648
Actuarial loss 780 029
Benefits paid 181)987)
-'-
Benefit obli ation at December 31 090 267
Change in plan assets:
Fair value of plan assets at January 1 522 184
Actual (loss) return on plan assets 081 837)
Employer contributions 961 262
Benefits paid 961)(3,087)
Fair value of lan assets at December 31 603 522
Funded status (40,487)(34 745)
Unrecognized prior service cost 047)610)
Unrecognized actuarial loss (gain)854 627
Unrecognized transition obligation 360 400
Accrued benefit obligations included with other deferred (3,320)(1,328)
credits
The assumed health care cost trend rate used to measure the expected cost of benefits covered by the plan is 6.75% in
2003 and 2002. A one-percentage point change in the assumed health care cost trend rate would have the following
effect (in thousands of dollars):
Percentage
Point
increase
Percentage
Point
decrease
Effect on total of cost components
Effect on accumulated postretirement benefit obligation
187
883
(146)
(1,533)
The following table sets forth the weighted-average assumptions used at the end of each year to determine benefit
obligations for all IPC-sponsored pension and postretirement benefits plans:
Discount rate
Expected long-term rate of return on assets
Rate of compensation increase
Pension
Benefits2003 2002
6.15% 6.75%5 8.5 4.
Postretirement
Benefits2003 2002
6.15% 6.75%5 8.
IFERC FORM NO.1 (ED. 12-88) Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dee 31, 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
Medical trend rate
Expected working lifetime (years)
The following table sets forth the weighted-average assumptions used for the end of each year to determine net periodic
benefit cost for all IPC-sponsored pension and postretirement benefit plans:
Discount rate
Expected long-term rate of return on assets
Rate of compensation increase
Medical trend rate
Expected working lifetime (years)
Pension
Benefits2003 200275% 7.5 9.5 4.
Postretirement
Benefits2003 2002
75% 7.5 9.
Employee Savings Plan
IPC has an ESP which complies with Section 401(k) of the Internal Revenue Code and covers substantially all
employees. IPC matches specified percentages of employee contributions to the plan. Matching contributions amounted
to $3 million in 2003 and $4 million in 2002.
Postemployment Benefits
IPC provides certain benefits to former or inactive employees, their beneficiaries and covered dependents after
employment but before retirement. These benefits include salary continuation, health care and life insurance for those
employees found to be disabled under IPC's disability plans and health care for surviving spouses and dependents. IPC
accrues a liability for such benefits. In accordance with an IPUC order, the portion of the liability attributable to
regulated activities in Idaho as of December 31, 1993, was deferred as a regulatory asset, and is being amortized over the
ten years ending February 2005
The following table summarizes postemployment benefit amounts included in IPC's balance sheets at December 31 (in
thousands of dollars):
Included with regulatory assets
Included with other deferred credits
2003
403
$ (4 079)
2002
774$ (3,686)
11. PROPERTY PLANT AND EQUIPMENT AND JOINTLY-OWNED PROJECTS:
The following table presents the major classifications of IPC's utility plant in service , annual depreciation provisions as a
percent of average depreciable balance and accumulated provision for depreciation for the years 2003 and 2002 (in
thousands of dollars):
Production
Transmission
IFERC FORM NO.1 (ED. 12-88)
2003 2002
Balance Rate Balance Rate
456,954 71%433 627 63%
526 887 485 349 2.30
Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2) A Resubmission 04/30/2004 Dec 31, 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
Distribution 952 979 902 985 3.31
General and Other 283 408 6.51 265,004
Total in service 220 228 03%086 965 00%
Accumulated rovision for de reciation (1,239 604)(1,157 287)
In service - net 980 624 929,678
IPC has interests in three jointly-owned generating facilities. Under the joint operating agreements, each participating
utility is responsible for financing its share of construction, operating and leasing costs. IPC's proportionate share of
direct operation and maintenance expenses applicable to the projects is included in the Consolidated Statements of
Income. These facilities, and the extent ofIPC's participation, are as follows at December 31 2003:
Utility Construction Accumulated
Plant In Work in Provision for
Name of Plant Location Service Pro2ress Depreciation
(thousands of dollars)
Jim Bridger Units 1-Rock Springs, WY 424 482 906 243 622 707
Boardman Boardman, OR 966 355 450
Valmy Units 1 and 2 Winnemucca, NY 308 211 373 174 194 261
IPC's wholly owned subsidiary, Idaho Energy Resources Company, is ajoint venturer in Bridger Coal Company, which
operates the mine supplying coal for the Jim Bridger steam generation plant. Coal purchased by IPC from the joint
venture amounted to $44 million in 2003 and $44 million in 2002.
IPC has contracts to purchase the energy from four Public Utilities Regulatory Policy Act (PURP A) Qualified Facilities
that are 50 percent owned by Ida-West. Power purchased from these facilities amounted to $7 million both in 2003 and
2002.
12. REGULATORY MATTERS:
General Rate Case
IPC filed an application with the IPUC on October 16, 2003 to increase its general rates an average of 17.7 percent. If
approved, IPC's revenues would increase $86 million annually based on the proposed 11.2 percent return on equity. An
additional component of the filing was a request for interim rate relief of $20 million. The IPUC turned down IPC's
request for interim rate relief in Order No. 29403 on December 22, 2003 noting that the denial of interim rate relief was
not an indication of the ultimate merits of the case.
In addition, IPC has proposed extensive rate design changes including seasonal rates for most customers, increased fixed
charges for smaller customer classes and time of day rates for industrial customers. If approved, the price IPC charges its
customers from June to August would reflect IPC's seasonably higher costs of producing or purchasing power. The
change would result in summer and non-summer base rates. The seasonal pricing proposal necessitated IPC to
recommend the annual PCA rate changes be implemented June 1 each year instead of May 16. If approved this change
would eliminate the need for back-to-back rate changes and the PCA recovery period would be June 1 through May 31.
On February 20, 2004, the IPUC Staff and seven other intervenors filed their testimony with the IPUC. The testimony
covered revenue requirement and rate design issues. The IPUC Staffs proposal of $15 million, a three percent overall
IFERC FORM NO.1 (ED. 12-88) Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) X An Original (Mo, Dat Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec 31, 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
increase to base rates, was the lowest recommendation of any of the parties. Copies of the parties' increase in base rates
testimony and exhibits can be viewed at the IPUC web site. IPC filed its direct rebuttal on March 19, 2004. The IPUC
conducted hearings on the matter from March 29 through April 5, 2004.
IPC's proposal requests revenue recovery for certain costs of serving its customers, such as increased operating expenses
and substantial demands for infrastructure improvements, increased capital costs for the Protection, mitigation and
Enhancement (PM&E) requirements of new licenses at most of its hydroelectric projects, for the cost of new sources of
power and continued expansion of its transmission and distribution network. Because the Idaho jurisdiction does not
allow assets that have not been placed in service to be included in the rate base, Bennett Mountain Power Plant (BMPP)
and relicensing costs included in Construction Work in Progress (CWIP) are not included in this filing. IPC is requesting
an=11.2 percent return on equity and an overall rate of return of 8.4 percent. The success of this rate case is dependent on
the IPUC's review and approval, which could take up to seven months from the filing date. IPC is unable to predict what
rate relief the IPUC will grant.
Wind Down of Energy Marketing
--
IDACORP announced in 2002 that IE would wind down its energy marketing operations. In connection with the wind
. down, certain matters were identified that required resolution with the FERC and the IPUC. The FERC matters have
been resolved; however, compensation issues remain to be resolved with the IPUc.
In an IPUC proceeding that has been underway since May 2001, IPC, the IPUC staff and several interested customer
groups have been working to determine the appropriate compensation IE should provide to IPC for certain transactions
between the affiliates. The IPUC has issued several orders since then regarding these matters. Order No. 28852 issued
on September 28,2001 covered the time period prior to February 2001. Order No. 29026 covered the time period from
March 2001 through March 2002. The IPUC also approved IPC's ongoing hedging and risk management strategies in
Order No. 29102 issued on August 28,2002. This order formalized IPC's agreement to implement a number of changes
, to-1.ts existing practices for managing risk and initiating hedging purchases and sales. In the same order, the IPUC
directed IPC to present a resolution or a status report to the IPUC on additional compensation due to the utility for the use
of its transmission system and other capital assets by IE and any remaining transfer pricing issues. Status reports were
filed with the IPUC on December 20, 2002, March 20, 2003 and May 13, 2003 and settlement discussions were initiated.
The $5.8 million in benefits related to the FERC settlement have been included in the PCA and credited to Idaho retail
customers in accordance with the PCA methodology. The parties to the proceeding have executed a settlement agreement
providing that an additional $5.5 million is being flowed through the PCA mechanism to the Idaho retail customers from
April 2003 through December 2005. This agreement was filed with the IPUC on February 17 2004 and is subject to their
approval.
Deferred Power Supply Costs
IPC's deferred power supply costs consist of the following at December 31, 2003 and 2002 (in thousands of dollars):
2003 2002
13,620 172
664
910
27,160
12,049
744
Oregon deferral
Idaho PCA current year power supply cost deferrals:
Deferral for 2003-2004 rate year
Deferral for 2002-2003 rate year
Astaris load reduction agreement
. '
Idaho PCA true-up awaiting recovery:
Irrigation and small general service deferral for recovery in
the 2003-2004 rate year
Industrial customer deferral for recovery in the 2003-2004 rate
IFERC FORM NO.1 (ED. 12-88) Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec31,2003
NOTES TO FINANCIAL STATEMENTS (Continued)
year
Remaining true-up authorized May 2002
Remaining true-up authorized May 2003
Total deferral
253
646
$ 71 930 $ 140 288
Idaho: IPC has a PCA mechanism that provides for annual adjustments to the rates charged to its Idaho retail customers.
These adjustments, which take effect in May, are based on forecasts of net power supply costs (fuel and purchased
power less sales for resale) and the.tme,..upof the prior year s forecast. During the year, 90 percent of the difference
between the actual and forecasted costs is deferred with interest. The ending balance of this deferral, called a true-up, is
then included in the calculation of the next year s PCA adjustment.
On April 15, 2003, IPC filed its 2003-2004 PCA with the IPUC, and, with a small adjustment to the filing, the rates were
approved by the IPUC and became effective on May 16,2003. As approved, IPC's rates have been adjusted to collect $81
million above 1993 base rates, a $114 million reduction from the 2002-2003 PCA.
So far in the 2003-2004 PCA rate year, actual power supply costs have exceeded those anticipated in the forecast, due
principally to greater reliance on, and higher market prices for, purchased power. Below nonnal water conditions also
continues to negatively impact forecasted and actual power supply costs.
On May 13, 2002, the IPUC issued Order No. 29026 related to the 2002-2003 PCA rate filing. The order granted
recovery of $255 million of excess power supply costs, while it denied recovery of $12 million of lost revenues resulting
from the Irrigation Load Reduction Program, and $2 million of other costs IPC sought to recover.
The IPUC had previously issued Order No. 28992 on April 15, 2002 disallowing the lost revenue portion of the Irrigation
Load Reduction Program. IPC believes that this IPUC order is inconsistent with Order No. 28699, dated May 25 2001
that allowed recovery of such costs, and IPC filed a Petition for Reconsideration on May 2, 2002. On August 29, 2002
the IPUC issued Order No. 29103 denying the Petition for Reconsideration. As a result of this order, approximately $12
million was expensed in September 2002. IPC still believes it should be entitled to receive recovery of this amount and
argued its position before the Idaho Supreme Court on December 5 , 2003. On March 30, 2004 the Supreme Court issued
its decision, which set aside the IPUC denial of the recovery oflost revenue. The IPUC has 21 days from March 30 to
petition the Supreme Court for reconsideration. If they do not, the Court's order becomes final. At that time the IPUC
will be directed to comply with the ruling.
In the May 2001 PCA filing, IPC requested recovery of $227 million of power supply costs. The IPUC subsequently
issued Order No. 28772 authorizing recovery of $168 million, but deferring recovery of $59 million pending further
review. The approved amount resulted in an average rate increase of 31.6 percent. After conducting hearings on the
remaining $59 million, the IPUC, in Order No. 28552, authorized recovery of $48 million plus $1 million of accrued
interest, beginning in October 200 I. The remaining $11 million not recovered in rates from the PCA filing was written
off in September 2001.
In October 2001 , IPC filed an application with the IPUC for an order approving inclusion in the 2002-2003 PCA of costs
incurred for the Irrigation Load Reduction Program and the FMC/Astaris Load Reduction Agreement. These two
programs were implemented in 2001 to reduce demand and were approved by the IPUC and the OPUC. The costs
incurred in 2001 for these two programs were $70 million for the Irrigation Load Reduction Program and $62 million for
the FMC/Astaris Load Reduction Agreement. The IPUC subsequently issued Order No. 28992 authorizing IPC to
include direct costs it has accrued in the programs, subject to later adjustments in the 2002-2003 PCA year. As
mentioned earlier, the IPUC also denied IPC's request to recover lost revenues experienced from the Irrigation Load
IFERC FORM NO.(ED. 12-88 Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec 31 , 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
Reduction Program.
Oregon: IPC also filed applications with the Oregon Public Utilities Commission (OPUC) to recover calendar year 2001
extraordinary power supply costs applicable to the Oregon jurisdiction. In two separate 2001 orders, the OPUC has
approved rate increases totaling six percent, which is the maximum annual rate of recovery allowed under Oregon state
law. These increases are recovering approximately $2 million annually. The Oregon deferred balance was $14 million as
of December 31, 2003. During the 2003 Oregon legislative session, the maximum annual rate of recovery was raised to
ten percent under certain circumstances. IPC expects to request the higher percentage in Spring 2004.
Regulatory Assets and Liabilities
The following is a breakdown ofIPC's regulatory assets and liabilities for the years 2003 and 2002 (in thousands of
dollars):
Income taxes
Conservation
Employee benefits
PCA deferral and amortization
, Oregon deferral and amortization
Derivatives
Asset retirement obligations
Asset removal costs
Other
Deferred investment tax credits
Total
2003
- Liabilities
$ 41 024
288
2002
Liabilities
$ 41 013
402
Assets
$- 330 833
108
993
58,310
13,620
125
456
Assets
$ 327 934
24,450
909
126,116
172
584
142 595
828
789
$ 258 524
137 674
272
560
$ 251 921
634
434 029 $ 499 306
The regulatory assets related to income taxes, AROs and derivatives do not earn a current return on investment. For
further information on the ARO amounts, please refer to Note 1. Additionally, at December 31, 2003, $2 million of other
regulatory assets were not earning a return. These assets consist of reorganization costs and employee benefits related to
SFAS 112
, "
Employer Accounting for Post-employment Benefits." The remaining amortization periods of these
regulatory assets are one and two years, respectively.
In the event that recovery of costs through rates becomes unlikely or uncertain, SF AS 71 would no longer apply. IfIPC
were to discontinue application of SF AS 71 for some or all of its operations, then these items may represent stranded
investments. IfIPC is not allowed recovery of these investments, it would be required to write off the applicable portion
of regulatory assets and the financial effects could be significant.
13. SUPPLEMENTAL CASH FLOW INFORMATION:
Selected cash payments and non-cash activities were as follows for year-ended December 31 , 2003 (in thousands of
dollars):
Cash paid (received) during the period for:
Income taxes paid to parent
Interest (net of amount capitalized)
$ 99 879
911
IFERC FORM NO.1 (ED. 12-88) Page 123.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo. Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dee 31 , 2003
NOTES TO FINANCIAL STATEMENTS (Continued)
14. RELATED PARTY TRANSACTIONS:
IDACORP
In exchange for the transfer of Energy Marketing to IE in June 2001, IPC received a partnership interest in IE, which was
then transferred to IDACORP in exchange for notes receivable from IDACORP totaling approximately $76 million. The
notes receivable were due over periods of one to ten years, bore interest at IDACORP's overall variable short-tenD
borrowing rate and were paid in full in 2003.
In September 2002, IPC borrowed $100 million from IDACORP in order to repay a like amount of floating rate notes.
This amount was repaid, with interest, on November 15 2002.
IDACORP Energy
In 2002 and 2001, IPC paid IE approximately $2 million annually under the Electricity Supply Management Services
Agreement. In August 2002, IPC and IE tenninated the Electricity Supply Agreement eliminating all payments under that
agreement. The FERC has given public notice of IPC's request to cancel the agreement and no comments on the request
were filed by the due date.
The following table presents IPC's sales to and purchases from IE for the years ended December 31
Sales to IE
Purchases from IE
2003 2002
(thousands of dollars)
$ 2 268 $ 27,182
13,665
IDACOMM
IPC provides project management and engineering services to IDACOMM. IDACOMM also pays joint use fees to IPC.
The following table presents the fees charged to IDACOMM:
Project management
Engineering
Joint use
Total
2003 2002
(thousands of dollars)72 809141 61 176
274 $ 1 058
Ida-West
IPC purchases all of the power generated by four ofIda-West's hydroelectric projects. IPC paid $7 million in both 2003
- and 2002 for this power.
IFERC FORM NO.1 (ED. 12-88) Page 123.
This Page Intentionally Left Blank
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, At D HEDGING ACTIVITIES
1. Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate.
2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges , report the accounts affected and the related amounts in a footnote.
Line Item Unrealized Gains and Minimum Pension Foreign Currency Other
No.Losses on Available-Liability adjustment Hedges Adjustments
for-Sale Securities (net amount)
(a)(b)(c)(d)(e)
1 Balance of Account 219 at Beginning of
Preceeding Year 297,246)016,325
2 Preceding yr. Reclassification from Account
219 Net Income 673,483)
3 Preceding Year Changes in Fair Value 104 209 959 318
4 Total (lines 2 and 3)430,726 959,318
5 Balance of Account 219 at End of
Preceding Yr/Beginning of Current Yt
...." ,.. ..'
133,480 975,643
6 Current Year Reclassification From Account
219 to Net Income 166 576
7 Current Year Changes in Fair Value 976,592)330,058
8 Total (lines 6 and 7)810,016)330,058
9 Balance of Account 219 at End of Current
Year 676,536)305,701
,,-,-
FERC FORM NO.1 (NEW 06.02)PaGe 122a
Name of Respondent This R ort Is: Date of Report Year of Report(1) An Original (Mo, Da, Yr) Dec.2003da 0 ower ompany (2) A Resubmission 04/30/2004
STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, A D HEDGING ACTIVITIES
Line
No.
Other Cash Flow
Hedges
(Specify)
Totals for each
category of items
recorded in
Account 219
(h)
719,079
673 483)
063 527
390,044
109 123
166,576
646,534)
4,479,958)
629,165
Other Cash Flow
Hedges
(Specify)
(f)
(g)
~~RC'. ~nRM Nn, 1 (NEW 08-02\P..n.. 1~~h
Net Income (Carried
Forward from
Page 117, Line 72)
Total
Comprehensive
Income
(I)
Name of Respondent
Idaho Power Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
SUMMA Y OF UTILITY PLANT AND ACCUM LATED PROVISIONS
FOR DEPRECIATION. AMORTIZATION AND DEPLETION
Year of Report
Dec. 31, 2003
(a)(b)
Electric
(c)
Line
No.
Classification Total
1 Utility Plant
2 In Service
3 Plant in Service (Classified)
4 Property Under Capital Leases
5 Plant Purchased or Sold
6 Completed Construction not Classified
7 Experimental Plant Unclassified
8 Total (3 thru 7)
9 Leased to Others
10 Held for Future Use
11 Construction Work in Progress
12 Acquisition Adjustments
13 Total Utility Plant (8 thru 12)
14 Accum Prov for Depr, Amort, & Depl
15. Net Utility Plant (,13 less 14)
16 Detail ofAccumProvfor.oepr, Amort & Depl
17 In Service:
18 Depreciation
19 Amort & Depl of Producing Nat Gas Land/Land Right
20 Amort of Underground Storage Land/Land Rights
21 Amort of Other Utility Plant
22 Total In Service (18thru 21)
23 Leased to Others
220,682,867 220,682,867
220 682 867 220,682,867
,. "",
- u-- --..,
437 921
96,086,154
454 449
318,752,493
239,604 536
079,147 957
437 921
96,086,154
454 449
318 752,493
239,604 536
079,147 957
24 Depreciation
25 Amortization and Depletion
26 Total Leased to Others (24 & 25)
27 Held for Future Use
28 Depreciation
29 Amortization
30 Total Held for Future Use (28 & 29)
31 Abandonment of Leases (Natural Gas)
32 Amort of Plant Acquisition Adj
33 Total Accum Prov (equals 14) (22,26,30,32)
259 413
239,604,536
-259,413
239,604,536
CCD" cnDU Nn 1 lI:n 1?.StQ\P"n.. ?nn
Gas
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION. AMORTIZATION AND DEPLETION
Other (Specify) Other (Specify) Other (Specify)
Year of Report
Dec. 31 2003
Name of Respondent
Idaho Power Company
Common Line
No.
FERC FORM NO.1 lED. 12-89\Paae 201
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31, 2003
(2) Fi A Resubmission 04/30/2004
ELECTRI PLANT IN SERVICE (Account 101,102 103 and 106)
1. Report below the original cost of electric plant in service according to the prescribed accounts.
2. In addition to Account 101, Electric Plant in Service (Classified), this page and the next include Account 102, Electric Plant Purchased or Sold;
Account 103, Experimental Electric Plant Unclassified; and Account 106, Completed Construction Not Classified-Electric.
3. Include in column (c) or (d), as appropriate, corrections of additions and retirements for the current or preceding year.
4. For revisions to the amount of initial asset retirement costs capitalized, included by primary plant account, increases in column (c) additions and
reductions In column (e) adjustments.
5. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such accounts.
6. Classify Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in column (c). Also to be included
in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the respondent has a significant amount
of plant retirements which have not been classified to primary accounts at the end of the year, include in column (d) a tentative distribution of such
retirements, on an estimated basis, with appropriate contra entry to the account for accumulated depreciation provision. Include also in column (d)
ILolne Account
No.Beginning of Year
(a)(b) (c)
1. INTANGIBLE PLANT
(301) Organization 14,796 -093
(302) Franchises and Consents 187 053 304 484
(303) Miscellaneous Intangible Plant 59,927 118 163,068
TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4)67,128 967 5,458,459
2. PRODUCTION PLANT
----,
A. Steam Production Plant
"'"
(310) Land and Land Rights 275,203 870
(311) Structures and Improvements 129,075,597 576 601
(312) Boiler Plant Equipment 447 854 954 14,016,919
(313) Engines and Engine-Driven Generators
(314) Turbogenerator Units 110,042 239 128,061
(315) Accessory Electric Equipment 027,350 081
(316) Misc. Power Plant Equipment 751 373 718 292
(317) Asset Retirement Costs for Steam Production 060,293
TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)761,026 716 561,117
B. Nuclear Production Plant
(320) Land and Land Rights
(321) Structures and Improvements
(322) Reactor Plant Equipment
(323) Turbogenerator Units
(324) Accessory Electric Equipment
(325) Misc. Power Plant Equipment
(326) Asset Retirement Costs for Nuclear Production
TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24)
C. Hydraulic Production Plant
(330) Land and Land Rights 935,724
(331) Structures and Improvements 127,165 329 747,892
(332) Reservoirs, Dams, and Waterways 242 690,541 87,486
(333) Water Wheels, Turbines, and Generators 182,143,534 492 287
(334) Accessory Electric Equipment 35,409,750 671 934
(335) Misc. Power Plant Equipment 13,847,718 100,603
(336) Roads, Railroads, and Bridges 933,691
(337) Asset Retirement Costs for Hydraulic Production
TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)622 126,287 100,202
D. Other Production Plant
(340) Land and Land Rights 218,767 270
(341) Structures and Improvements 1 ,206,362 061
(342) Fuel Holders, Products, and Accessories 674 677 989
(343) Prime Movers 764,857 943
(344) Generators 882 616 020,234
(345) Accessory Electric Equipment 237,106 247 385
(346) Misc. Power Plant Equipment 489,424 509
FERC FORM NO. 1IREV. 12-03\PaGe 204
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) DA Resubmission 04/30/2004
ELECTRIC PLANT IN SERVICE (Account 101 102 103 and 106) (Continued)
distributions of these tentative classifications in columns (c) and (d), including the reversals of the prior years tentative account distributions of these
amounts. Careful observance of the above instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of
respondent's plant actually in service at end of year.
7. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary account
classifications arising from distribution of amounts initially recorded in Account 102, include in column (e) the amounts with respect to accumulated
provision for depreciation, acquisition adjustments, etc., and show in column (1) only the offset to the debits or credits distributed in column (f) to primary
account classifications.
8. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing
subaccount classification of such plant conforming to the requirement of these pages.
9. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchase,
and date of transaction. If proposed joumal entries have been filed with the Commission as required by the Uniform System of Accounts, give also date
Line
End ~f Year No.(d) (e) (f)
703
60,000 431,537
732 743 357,443
792 743 71,794 683
u..~282,073
36,668 129,615,530
291 656 "Un 460,580,217
504 250
-_..
112,666,050
081,431
12,469,665
060,293
832 574 779,755,259
13,935,724
093 127 904 128
30,859 242,747 168
199,399 184,436,422
514 219 35,567,465
26,482 13,921,839
933 691
770,959 093 625,446,437
219 037
207,423
676 666
765,800
902,850
484,491
2,495 933
I=I=AI'- I=nAM Nn 1 (REV, 12-ml\PaGe 205
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31, 2003
(2) Fi A Resubmission 04/30/2004
ELECTRIC PLANT IN SERVICE (Account 101 , 102, 103 and 106) (Continued)
Ine Account Balance Additions
No.Beginning of Year
(a)(b)(c)
(347) Asset Retirement Costs for Other Production
TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44)50,473,809 278,391
TOTAL Prod. Plant (Enter Total of lines 16, 25, 35, and 45)433,626,812 26,939,710
3. TRANSMISSION PLANT
(350) Land and Land Rights 16,744 441 800,378
(352) Structures and Improvements 646,052 3,494 448
(353) Station Equipment 200,612,201 12,584,564
(354) Towers and Fixtures 57,167 515 865,391
(355) Poles and Fixtures 81,188,301 663,150
(356) Overhead Conductors and Devices 101,672 563 367 099
(357) Underground Conduit
(358) Underground Conductors and Devices
(359) Roads and Trails
(359.1) Asset Retirement Costs for Transmission Plant 318,352
TOTAL Transmission Plant (Enter Total of lines 48 thru 57)485,349,425 775 030
4. DISTRIBUTION PLANr w -
(360) Land and Land Rights 975,680 880 929
(361) Structures and Improvements 863 264 576,874
(362) Station Equipment 119,804 701 265,004
(363) Storage Battery Equipment
(364) Poles, Towers, and Fixtures 172 814,562 385,450
(365) Overhead Conductors and Devices 90,242,432 291 242
(366) Underground Conduit 31,606,072 094 000
(367) Underground Conductors and Devices 125,663,779 796,065
(368) Line Transformers 255,276,409 667 153
(369) Services 44,796,600 436,625
(370) Meters 38,840,241 293 194
(371) Installations on Customer Premises 214 787 114 633
(372) Leased Property on Customer Premises
(373) Street Lighting and Signal Systems 885,961 135,431
(374) Asset Retirement Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 60 thru 74)902 984,488 55,936,600
5. GENERAL PLANT
(389) Land and Land Rights 559,930 300
(390) Structures and Improvements 56,881 558 931 264
(391) Office Fumiture and Equipment 50,192,775 849 082
(392) Transportation Equipment 41,581 200 157 399
(393) Stores Equipment 011 970
(394) Tools, Shop and Garage Equipment 529,126 192 104
(395) Laboratory Equipment 733,278 343,583
(396) Power Operated Equipment 394,561 287
(397) Communication Equipment 19,445 327 223,086
(398) Miscellaneous Equipment 999 676 119 182
SUBTOTAL (Enter Total of lines 77 thru 86)198,329,401 18,866,287
(399) Other Tangible Property
(399.1) Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 87, 88 and 89)198,329,401 18,866,287
TOTAL (Accounts 101 and 106)087,419,093 149,976,086
(102) Electric Plant Purchased (See Instr. 8)
(Less) (102) Electric Plant Sold (See Instr. 8)
(103) Experimental Plant Unclassified
TOTAL Electric Plant in Service (Enter Total of lines 91 thru 94)087 419,093 149 976,086
!:!:Ar. !:nAU Nn 1 IAI=V 1".n~\P lUll'!206
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) FiA Resubmission 04/30/2004
ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued)
Retirements Adjustments Transfers Balance at Line
(d)(e)(f)
End fJ)year No.
752,200
603,533 093 456,953,896
227 544 592
424 31,091,076
519,791 175 212 659,799
69,846 66,963,060
319 765 16,846 88,514 840
259 018 235 105 794,879
318 352
218,071 786 526 886,598
234 856,375
28,952 16,411 186
782 574 348 127 254,783
330 659 16,847 180 886 200
500,789 235 018,650
145 554 35,554,518
719,402 136 740,442
126,735 264,816,827
241 183 992 042
932 287 40,201,148
730 284,690
59,692 961 700
912 791 736 952,978,561
601 230
116 210 463 58,714 075
573,221 43,932 512,568
477,409 46,541 43,214,649
40,423 971,547
157 004 564 226
198,535 548 879,874
279 842 46,541 170,547
334 568 041 337,886
16,331 102 527
193 543 984 212 069,129
193,543 66,984 212,069,129
16,720,681 369 220 682 867
16,720 681 369 220,682 867
CeDi" CnDIA Nn 1 nu::v 1 !).n~\Pace 207
This Pag~ Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)
Dec. 31 2003(2) nA Resubmission 04/30/2004
EL CTRIC PLANT HELD FOR FUTURE USE (Account 105)
1. Report separately each property held for future use at end of the year having an original cost of $250,000 or more.Group other items of property held
for future use.
2. For property having an original cost of $250,000 or more previously used in utility operations, now held for future use, give in column (a), in addition to
other required information, the date that utility use of such property was discontinued, and the date the original cost was transferred to Account 105.
Line uescrlJ:1t1on ana Location
No.Of pro
ferty
in T is Account in UtilitY Service End of Year(b) (c) (d)
1 Land and Rights:
Boise Operations Center 12/31/82 768,377
4 Production 152 419
6 Transmission Stations 360,819
8 Transmission Lines 77,917
Distribution Stations
"'"
649 137
".. ,'."".., ,-
Other Property:
Boise Operations Center 12/31/82 785
Boise Mechanical and Electrical Shop 12/31/01 000
Transmission Stations 12/31/81 178,094
Distribution Stations 131 373
Column B if no date listed it is various
Column C is unknown
Total 437 921
FERC FORM NO.1 (ED. 12-96)Page 214
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31,2003
(2) Fi A Resubmission 04/30/2004
CONSTRUCTION WORK IN PROGRESS -. ELE~ TRIC (Account 107)
1. Report below descriptions and balances at end of year of projects in process of construction (107)
2. Show items relating to "research, development. and demonstration" projects last, under a caption Research, Development, and Demonstrating (see
Account 107 of the Uniform System of Accounts)
3. Minor projects (5% of the Balance End of the Year for Account 107 or $100,000, whichever is less) may be grouped.
Line Description of Project Construction work in progress.
No.Electric (Account 107)
(a)(b)
REC-HCC RELICENSING PROCESS 180,150
326-COST CENTER DELIVERY CAPIT 179,866
BOARDMAN UNDISTRIBUTED WORK OR 179,065
, --
NEW MECHANICAL OPERATING SYSTE 176,421
'-'
RELICENSING DATABASE 176,376
SOFTWARE LICENSES FOR TIM PROJ 171 855
152 COST CENTER DELIVERY CAPIT 171,332
CONSULTING FEES FOR MERIDIAN P 170,880
334-COST CENTER DELIVERY CAPIT 170,510
GOODING TEAM CAP OHWORK ORDER 168,805
DISTRIBUTION AUTOMATION 166,845
OXBOW VILLAGE SEWAGE SYSTEM 162,892
404 COST CENTER DELIVERY CAPIT
. ,. ,--, ---'" -" ""
159,668
ADAMSFAM TEAM CAP OH WORK ORDE
---
158,441
BRIDGER 2004C016 REPL VERT SHA 156,936
375 COST CENTER DELIVERY CAPIT 156,402
335-COST CENTER DELIVERY CAPIT 155,305
BRIDGER 2004C071 REPL MAIN GEN 152,910
EAGL TO STAR TRANSMISSION LINE 152 386
327-COST CENTER DELIVERY CAPIT 152,111
575 COST CENTER DELIVERY CAPIT 151,886
,..
BOISE BENCH-BROWNLEE RE-RATING 151,384
CHO UPGRADE SECURITY SYSTEM -150,197
455-COST CENTER DELIVERY CAP IT 149,359
IPCO/ARTN-Q131.5 MILES RECOND 147,178
MEDIA MOSAIC E-LEARNING PROJEC 146,046
OREGON REAUTHORIZATION - HELLS 143,220
BOISE BENCH SECURITY 141,500
BDSS- REWIND IPCO#366-01 TRANS 139,820
576 COST CENTER DELIVERY CAPIT 138 992
BRIDGER 2001CO04 U2 COUTANT SL 138 699
OXBOW SPILLGATE CHAINS - 2 SET 138 306
IPCO--MANN CREEK REBUILD 69KV 136,138
TWINWEST TEAM CAP OH WORK ORDE 135,273
TFEAST TEAM CAP OH WORK ORDER 134,517
AVIONICS FOR AIRPLANE 134,463
AUDIO & SCREEN RECORDING PROJE 133,929
BRIDGER 2004C057 U3 SCRUBBER D 133,318
IPCO. REBUILD CSCD 011 IN TOW 132 726
IPCONLVU-013 BUILD NEW FEEDER 132,391
IPCO-TERY-012 COWBOY TRAILER P 129,148
MINI CASSIA TEAM CAP OH WORK 0 126 587
TOTAL 96,086,154
FERC FORM NO.1 lED. 12-87\Page 216.
Name of Respondent This (!Jort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) FiA Resubmission 04/30/2004
CONSTRUCTION WORK IN PROGRESS - - ELEC TRIC (Account 107)
1. Report below descriptions and balances at end of year of projects in process of construction (107)
2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstrating (see
Account 107 of the Uniform System of Accounts)
3. Minor projects (5% of the Balance End of the Year for Account 107 or $100 000, whichever is less) may be grouped.
Line Description of Project Construction work in progress -
No.Electric (Account 107)
(a)(b)
CHQ - PL 1 SECURITY UPGRADES 126,193
IPCONLVU-011 BUILD NEW FEEDER 125,291
BRADY - LOCAL SERVICE UPGRADE 124 203
376 -COST CENTER DELIVERY CAPI 122 827
OMS PROJECT - DORS, SENTRY, WE 120,922
NEW EMS HARDWARE 120,711
WQ-HCC MITIGATION-RESERVOIRAE-,118,714
VALMY 26923 #2 BURNER IMPROV P 118,679
FISHERIES.PAHSIMEROI CAPITAL 118,540
377 -COST CENTER DELIVERY CAPI 117 903
CORRECTION WORK ORDER FOR BOC 117,546
BRIDGER 2001CO04 U2 & 3 BURNER 115,493
WYEE-DIGITAL COMMUNICATIONS FO 114,750
BSMW-NEW MICROWAVE RELAY SITE 114,344
LINE 438, RIGHT OF WAY VICTOR 114 190
TERR HELLS CANYON COMPLEX TRAN 113,816
GIS DATABASE DEVELOPMENT 108,913
RIGHT OF WAY, LINE 470, HORSE -108 725
458-COST CENTER DELIVERY CAP IT
- -:-
107,917
REL - GEOMORPHOLOGY 107 796
SUN VALLEY CO.107,407
382 -COST CENTER DELIVERY CAPI 107,185
WQ-HCC MITIGATION-TURBINE VENT 106,132
BRIDGER U3 REPL PRECIP DUCTS 106,130
FISH-MALADS FISH PROJECTS-2002 104 591
COST CENTER 290 DELIVERY CAP IT 104 180
BUHL0204 RESOLVE BUS CLEARANCE 103,949
IPCO-MOON-041-12 F-156 2002 CA 102 255
FISH-HCC-RESIDENT FISH-2003-102,219
REC-SWAN FALLS RELICENSING PRO 101,489
TOOL CORRAL USE ONLY 2002 101,478
WYEE-BOISE BENCH 138KV LINE TE 100,565
378 -COST CENTER DELIVERY CAPI 100,536
REMOTE PDA TESTING PILOT - 5 M 100,395
OTHER MINOR WORK ORDERS 068,446
TOTAL 96,086,154
~~A~ i=nAM Nn 1 (~n 1~-R7\Paae 216.
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108)
1. Explain in a footnote any important adjustments during year.
2. Explain in a footnote any difference between the amount for book cost of plant retired, Line 11 , column (c), and that reported for
electric plant in service, pages 204-207, column 9d), excluding retirements of non-depreciable property.
3. The provisions of Account 108 in the Uniform System of accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been recorded
and/or classified to the various reserve functional classifications , make preliminary closing entries to tentatively functionalize the book
cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate functional
classifications.
4. Show separately interest credits under a sinking fund or similar method of depreciation accounting.
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31 2003
Ine
No.(a)
1 Balance Beginning of Year
2 Depreciation Provisions for Year, Charged to
3 (403) Depreciation Expense
4 (403.1) Depreciation Expense for Asset
Retirement Costs
5 (413) Exp. of Elec. PIt. Leas. to Others
6 Transportation Expenses-Clearing
7 Other Clearing Accounts
8 Other Accounts (Specify, details in footnote):
10 TOTAL Deprec. Prov for Year (Enter Total of
lines 3 thru 9)
11 Net Charges for Plant Retired:
12 Book Cost of Plant Retired
148,907
297 346
148,907
91,297 346
16 Other Debit or Cr. Items (Describe, details in
footnote):
15,927,476
139,690
, 4,598,456 ,
14,468,710
13 Cost of Removal
14 Salvage (Credit)
15 TOTAL Net Chrgs. for Plant Ret. (Enter Total
of lines 12 thru 14)
18 Book Cost or Asset Retirement Costs Retired
19 Balance End of Year (Enter Totals of lines 1
10, 15, 16, and 18)
205,223,472 205,223,472
Section B. Balances at End of Year According to Functional Classification
28 TOTAL (Enter Total of lines 20 thru 27)
363,647 084 363,647,084
207 061,646 207 061 646
183 276 183,276
188,976 220 188 976,220
374 006,059 374,006 059
349,187 349 187
205,223,472 205 223,472
20 Steam Production
21 Nuclear Production
22 Hydraulic Production-Conventional
23 Hydraulic Production-Pumped Storage
24 Other Production
25 Transmission
26 Distribution
27 General
~~Rr.. ~nRM Nn 1 fRI=V, 1?-O~\Paae 219
Name of Respondent This Report is:Date of Report Year of Report
(1) 2S An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec 31 , 2003
FOOTNOTE DATA
~chedule Page: 219 Line No.14 Column:
Includes relocation reimbursements, Up and down costs and damage and insurance claims of
$3,928,979.
~chedule Page: 219 Line No.16 Column:
Accumulated Provision for Depreciation on Asset Retirement Obligation $1,376,159
Embedded removal in Accumulated Provision for Depreciation $(142,594,976).
IFERC FORM NO.(ED. 12-87) Page 450.
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)
Dec. 31 2003
(2) EjA Resubmission 04/30/2004
INVESTM NTS IN SUBSIDIARY COMPANIES Account 123.
1. Report below investments in Accounts 123.1, investments in Subsidiary Companies.
2. Provide a subheading for each company and List there under the information called for below. Sub - TOTAL by company and give a TOTAL in
columns (e),(f),(g) and (h)
(a) Investment in Securities - List and describe each security owned. For bonds give also principal amount, date of issue, maturity and interest rate.
(b) Investment Advances - Report separately the amounts of loans or investment advances which are subject to repayment, but which are not subject to
current settlement. With respect to each advance show whether the advance is a note or open account. List each note giving date of issuance, maturity
date, and specifying whether note is a renewal.
3. Report separately the equity in undistributed subsidiary eamings since acquisition. The TOTAL in column (e) should equal the amount entered for
Account 418.1.
!Line Description of Investment Date Acquired Date Of Amount Of ,Investment at
No.(a)(b)t~ity
Beginning of Year(d)
Idaho Energy Resources Company
Common Stock
---- ,
02/01/74 500
3 Capital contributions'2,462,594
4 Equity in earnings 12,644,539
-" ,-
Subtotal Idaho Energy Resources 15,107,633
-- '
I rT otal Cost of Account 123.1 $463,0931 TOTAL 15,107 633
.,.,af' .,nau '-In I!:n 1?AQ\Paae 224
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)
Dec. 31 2003(2) FiA Resubmission 04/30/2004
INVESTMENTs IN SUBSIDIARY COMPANIES (Account 123.1) (Continued)
4. For any securities, notes, or accounts that were pledged designate such securities, notes, or accounts in a footnote, and state the name of pledgee
and purpose of the pledge.
5. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and give name of Commission,
date of authorization, and case or docket number.
6. Report column (f) interest and dividend revenues form investments, including such revenues form securities disposed of during the year.
7. In column (h) report for each investment disposed of during the year, the gain or loss represented by the difference between cost of the investment (or
the other amount at which carried in the books of account if difference from cost) and the selling price thereof, not including interest adjustment includible
in column (f).
8. Report on Line 42, column (a) the TOTAL cost of Account 123.
Equity In Subsidiary Revenues for Year Amount of Investment at Gain or Loss from Investment Line
Eamin
~~)
of Year (f)
End ~f Year Disp~~ed of No.
500
2,462 594
309,546 954 085
309 546 27,417 179
309,546 27,417 179
cca,. cnau Nn 1 fcn 1?-RQ\Pace 225
~,-,-- ---,
This Page Intentionally L~ft Blank
~..,---~ '
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)2003(2) 0 A Resubmission 04/30/2004 Dec. 31
MATERIALS AND SUPPLIES
1. For Account 154, report the amount of plant materials and operating supplies under the primary functional classifications as indicated in column (a);
estimates of amounts by function are acceptable. In column (d), designate the department or departments which use the class of material.
2. Give an explanation of important inventory adjustments during the year (in a footnote) showing general classes of material and supplies and the
various accounts (operating expenses, clearing accounts, plant, etc.) affected debited or credited. Show separately debit or credits to stores expense
clearing, if applicable.
Line Account Balance Balance Department or
No.Beginning of Year End of Year Departments which
Use Material
(a)(b)(c)(d)
Fuel Stock (Account 151)942 920 228,205 Electric
Fuel Stock Expenses Undistributed (Account 152)
Residuals and Extracted Products (Account 153)
Plant Materials and Operating Supplies (Account 154)
Assigned to - Construction (Estimated)
Assigned to - Operations and Maintenance
Production Plant (Estimated)613 389 899 572
Transmission Plant (Estimated)756 570 631 113
- 9 Distribution Plant (Estimated)697 117 057 507
Assigned to - Other (provide details in footnote)871,591 200 134
TOTAL Account 154 (Enter Total of lines 5 thru 10)18,938,667 18,788,326 Electric
Merchandise (Account 155)
Other Materials and Supplies (Account 156)
Nuclear Materials Held for Sale (Account 157) (Not
applic to Gas Util)
Stores Expense Undistributed (Account 163)519 780 966,741 Electric
TOTAL Materials and Supplies (Per Balance Sheet)28,401 367 25,983,272
FERC FORM NO.1 (ED. 12-96)Page 227
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) DA Resubmission 04/30/2004
EXTRAORDINARY PROPERTY LOSSES (Account 182.
Line Description of Extraordinary Loss Total Losses WRITTEN OFF DURING YEAR Balance atNo.(Include in the description the date of Amount Recognised AccountCommis~o~ Authorization to use Acc 182.of Loss During Year Amount End of Yearand perio 0 amortization (mo, yr to mo, yr .Charged
(a)(b)(c)(d)(e)(f)
1 None
- .._,..,--,---,,-,",,
TOTAL
FERC FORM NO.1 lED. 12-88)Page 230a
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) riA Resubmission 04/30/2004
UNRECOVERED PLANT AND REGULATORY STUDY COSTS (182.
Line Description of Unrecovered Plant Costs WRITTEN OFF DURING YEAR Balance atTotalNo.and Regulatory Study Costs (Include Amount Recognisedin the description of costs, the date of of Charges During Year Account Amount End of Year
Commission Authorization to use Acc 182.Charged
and period of amortization (mo, yr to mo, yr)j
(f)(a)(b)(c)(d)(e)
None
TOTAL
S:J:D~ s:nDU Nn 1 (J:n 1?-RR\Page 230b
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31, 2003
(2) Fi A Resubmission 04/30/2004
0 HER REGULATORY ASSETS (Account 182.
1. Report below the particulars (details) called for conc~rning other regulatory assets which are created through the rate making actions
of regulatory agencies (and not includable in other accounts)
2. For regulatory assets being amortized, show period of amortization in column (a)
3. Minor items (5% of the Balance at End of Year for Account 182.3 or amounts less than $50 000, whichever is less) may be grouped
by classes.
Line Description and Purpose of Debits CREDITS Balance at
No.Other Regulatory Assets ~ccount Amount End of Year
Charged
(a)(b)(c) ,(d)(e)
Meridian Periodic Payments - IPUC 6,455,677 6,455,677
order #25533(amort period 1/96 thru 12/03)
Postretirement Benefits - IPUC order #25550 90,800 401 635,600 590,200
(amort period 2/95 thru 01/05)
. 7 Reorganization Costs - IPUC order 26216 401 754 057 508,113
8 OPUC order #95-1262 (amort 01/96 thru 12/05)
Regulatory Unfunded Accumulated Deferred Income 16,509,576 282 610,281 330,832,742
Power Cost Adjustment -IPUC order #27516 129,197 401 117,981 512 58,309 991
(amort period 5/01 thru 05/02)
Idaho - Demand Side Management - IPUC order 242 604 21,076,955
#27660 (amort period 7/98 thru 6/10)
FAS133 Mark to Market 355,503 401 321 705 125 033
FAS112 Post Employment Benefits 401 371 508 402,536
(Amort period 4/03 thru 3/04)
Excess Power Amortization - Oregon 401 551,378 13,620,313
(Amort period $1.6 mill per yr until full amort)
Security Costs 2001-2002 15,630 401 178,284 728 766
(Amort period 1/03 thru 12/07)
Security Costs - Incremental 347 339
Minor items (2)261 various 23,808 30,802
TOTAL 116,556 644 137 670 737 434 028,467
.......... .......... 0""" . ,"'... ... D"\PanA 2::12
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) n A Resubmission 04/30/2004
MISCELLANEOUS DEFFERED DEBITS (Account 186)
1. Report below the particulars (details) called for conc~rning miscellaneous deferred debits.
2. For any deferred debit being amortized, show period of amortization in column (a)
3. Minor item (1 % of the Balance at End of Year for Account 186 or amounts less than $50 000, whichever is less) may be grouped by
classes.
Line Description of Miscellaneous Balance at Debits CREDITS Balance at
No.Deferred Debits Beginning of Year ~~count Amount End of Year
Char~ed
(a)(b)(c)(e)(f)
Regional Transmsn Org - (RTO)769,343 931,754 142,703 558,394
Advance precaid coal royalties 547 852 131 173,178 374 674
Benefits plan - intangible asst 166,101 232,828 933,273
' "
Security Plan 26,892 863 068 022 426 414,784 546,101
American Falls bond refinance 322 557 401 534 308,023
Expense of Issue 128,785 128 785
..-, -,--
Company owned Life Insurance 406,461 373,794 426 702,541 077 714
American Falls water rights 19,885,000 19,885,000
Milner bond auarantee 11,700,000 700,000
Southwest intertie project -229,420 45,071 232 19,088 255 403
right of way costs
CSPP receivable 262,117 143 441 636 820,481
American Falls - bond refinance 063,920 401 939 015,981
(35 year amortization)
Transmission Deposit-PacifiCorp 151 875 151,875
Shelf Registration 057,299 576,946 634,245
Floating Rate Note 688 186 688
Irriaation Lost Revenue 12,015,187 12,015 187
Minor Items & Job Orders (4)30,027 26,590 839 various 624,161 295
Humbolt Refinance 373,680 651 584 722,096
Valmy Power Plant 982 131,478 920,089 195,407
Customer Svcs Finance Program 166,605 944,979 406,581 371,793
Misc. Work in Progress
I Deferred Regulatory Comm.
Expenses (See pages 350 - 351)
TOTAL 97,170,248 98,056 892
...."',.. ..n",.. ",n Ie"" 1'L"""\D..nA 0)'2'2
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2) A Resubmission 04/30/2004 Dee 31,2003
FOOTNOTE DATA
\Schedule Page: 233 Line No.Column: dAccount 131 545
Account 232 22,217
ccount 107 119,941
!Schedule Page: 233 Line No.Column: dAccount 190 $ 190,878ccount 219 41,950
!Schedule Page: 233 Line No.29 Column: dAccount 181 $ 3,630,301Account 186 ,145Account 232 . 1, 07.6---Account 401 2,723
!Schedule Page: 233 Line No.Account 134 $1,494,000Account 232 157,363Account 401 221
Column: d
!Schedule Page: 233 Line No.Account 143 $ 310,842ccount 401 1, 609~ 247
!Schedule Page: 233 Line No.
Account 131 $215,573Account 141 118,051Account 142 47,126Account 232 25,831
Column: d
Column: d
IFERC FORM NO.1 (ED. 12-87) Page 450.
This Page Intentionally Left Blank
Year of Report
Dec. 31 2003
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
ACCUMULATED DEFERRED INCOME TAX S (Account 190)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes.
2. At Other (Specify), include deferrals relating to other income and deductions.
Name of Respondent
Idaho Power Company
Ine
No.
ocatlon
(a)
Electric
2 90
3 FASB 109 Accounting
- 10
Other
TOTAL Electric (Enter Total ()f lines 2 thru 7)
Gas
Other
TOTAL Gas (Enter Total of lines 10 thru 15
Other (Specify) See note 1 Below
TOTAL (Acct 190) (Total of lines 8,16 and 17)
(1) Other:
Securi ty Plan
Bonus Deferral
Contingent Liability-Marketing
FERC Settlement Reserve
SMSP-Market Change of Rabbi Investments
Other Regulatory Labilities
Formerly: Idaho Public utilities-Rate refund)
Mark to Market-Energy Trading
Meridian Gold Contributions
Micron-CIAC
Minimum Pension Liability
Non VEBA Pension & Benefits
Other Employee's Long Term Deferred Compensation
pioneer Land (write down)
Post Retirement benefits
Restricted Stock plan
Seattle City Light - CIAC
SFASl12-Post Employment Benefits
Startup and Organization Costs
FERC FORM NO.1 (ED. 12-88)
Notes
Beginning Balance
284,729
(5,285,937)
197,075
537,557
384,216
I, 020, 870
(27,667,943)
286,422
226,474
856,760
977,195
203,726
45,502
(456,826)
449,871
144,175
850,104
79,741
Page 234
758,549
41,012 859
162 170
41,023,911
771 ,408 45,186,081
866,289
36,905 119
16,151 050
337,131
Ending Balance
144,234
(5,562,,673)
563,800
223,334
532,015
263,240
959,943
047,638
950,422
241,098
45,351
344,119
98,934
111,819
112,095
75,681
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company
(1) An Original (Mo, Da, Yr)Dec. 31,2003(2) n A Resubmission 04/30/2004
CAPITAL STOCKS (Account 201 and 204)
1. Report below the particulars (details) called for concerning common and preferred stock at end of year, distinguishing separate
series of any general class. Show separate totals for common and preferred stock. If information to meet the stock exchange reporting
requirement outlined in column (a) is available from the SEC 10-K Report Form filing, a specific reference to report form (Le., year and
company title) may be reported in column (a) provided the fiscal years for both the 10-K report and this report are compatible.
2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year.
Line Class and Series of Stock and Number of shares Par or Stated Call Price at
No.Name of Stock Series Authorized by Charter Value per share End of Year
(a)(b)(c)(d)
Account201
Common Stock registered on New York 000,000
and Pacific Stock Exchange
Total Common Stock 000,000
Account 204
4% Preferred Stock 215,000 100.104.
Serial Preferred Stock:
68% Series (cumulative)150 000 100.102.
07% Series (cumulative)250 000 100.103.
Total Preferred Stock 615,000 300.
s:s:a~ s:naM Nn 1/Fn, 1~-~1\Paae 250
Name of Respondent This ~rt Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) n A Resubmission 04/30/2004
CAPITAL STOCKS (Account 201 and 204) (Continued)
3. Give particulars (details) concerning shares of any class and series of stock authorized to be issued by a regulatory commission
which have not yet been issued.
4. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or
non-cumulative.
5. State in a footnote if any capital stock which has been nominally issued is nominally outstanding at end of year.
Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which
is pledged, stating name of pledgee and purposes of pledge.
OUTSTANDING PER BALANCE SHEET HELD BY RESPONDENT Line
(Total amount outstanding without reduction AS REACQUIRED STOCK (Account 217)IN SINKING AND OTHER FUNDS No.
for amounts held by respondent)
Shares Amount Sl1ares ~pst Shwes Amount
(e)(f)
(g)
(h)(i)
458,503 877,030
41,458,503 877,030
123,664 366,400 10,263 166,359
150,000 000,000
250,000 25,000,000
523,664 366 400 263 166,359
.......... .."'..... 0"" . ,"'... . '" ee'D",.e ?.1
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) n A Resubmission 04/30/2004
OTHER PAID-IN CAPITAL (Accounts 208-211 , inc.
Report below the balance at the end of the year and the information specified below for the respective other paid-in capital accounts. Provide a
subheading for each account and show a total for the account, as well as total of all accounts for reconciliation with balance sheet, Page 112. Add more
columns for any account if deemed necessary. Explain changes made in any account during the year and give the accounting entries effecting such
change.
(a) Donations Received from Stockholders (Account 208)-State amount and give brief explanation of the origin and purpose of each donation.
(b) Reduction in Par or Stated value of Capital Stock (Account 209): State amount and give brief explanation of the capital change which gave rise to
amounts reported under this caption including identification with the class and series of stock to which related.
(c) Gain on Resale or Cancellation of Reacquired Capital Stock (Account 210): Report balance at beginning of year, credits, debits, and balance at end
of year with a designation of the nature of each credit and debit identified by the class and series of stock to which related.
(d) Miscellaneous Paid-in Capital (Account 211 )-Classify amounts included in this account according to captions which, together with brief explanations,
disclose the general nature of the transactions which gave rise to the reported amounts.
l:r ~unt
Account 208 - Donations received from stockholders
-_..
Account 209 - Reduction in par or stated value of Capital Stock
Account 210 - Gain on reacquired Capital Stock
Balance January 1 , 2003 123,232
"..
4% Preferred Stock (par value $100):
Par Value of retired Capital Stock - 10,263 shares 026,300
Transfer Premium on Capital Stock (account 207) - 10,263 shares 13,291
Transfer Capital Stock expenses (account 214) - 10,263 shares 24,057
Cost of retired Capital Stock (account 217) - 10,263 shares 873,232
Account 211
TOTAL 265,534
FERC FORM NO.1 (ED. 12-87)Page 253
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) FiA Resubmission 04/30/2004
CAPITAL STOCK EXPENSE (Account 214)
1. Report the balance at end of the year of discount on capital stock for each class and series of capital stock.
2. If any change occurred during the year in the balance in respect to any class or series of stock, attach a statement giving particulars
(details) of the change. State the reason for any charge-off of capital stock expense and specify the account charged.
I Line Class and Series of Stock Balance at t:na or Year
No.(a)(b)
Common Stock 071,924
Preferred Stock: -
4% (1)
,-,
289,993
68% Serial 33,859
6 7.07% Serial 290,282
Explanation of Changes during the year:
(1) Charge off amount of capital stock expense applicable to retirement of 10,263 shares
account 210 $ 166,359
22 TOTAL 686,058
CCl:lr- Cnl:lM Nn 1 non 1?JI7\P:UIA 254b
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31, 2003(2) nA Resubmission 04/30/2004
LONG-TERM DEBT (Account 221, 222, 223 and 224)
1. Report by balance sheet account the particulars (details) concerning long-term debt included in Accounts 221 , Bonds, 222
Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other long-Term Debt.
2. In column (a), for new issues, give Commission authorization numbers and dates.
3. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds.
4. For advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate
demand notes as such. Include in column (a) names of associated companies from which advances were received.
5. For receivers, certificates, show in column (a) the name of the court -and date of court order under which such certificates were
issued.
6. In column (b) show the principal amount of bonds or other long-term debt originally issued.
7. In column (c) show the expense, premium or discount with respect to the amount of bonds or other long-term debt originally issued.
8. For column (c) the total expenses should be listed first for each issuance, then the amount of premium (in parentheses) or discount.
Indicate the premium or discount with a notation, such as (P) or (D). The expenses, premium or discount should not be netted.
9. Furnish in a footnote particulars (details) regarding the treatment of unamortized debt expense, premium or discount associated with
issues redeemed during the year. Also, give in a footnote the date of the Commission s authorization of treatment other than as
specified by the Uniform System of Accounts.
-...."
Line Class and Series of Obligation, Coupon Rate Principal Amount Total expense,
No.(For new issue, give commission Authorization numbers and dates)Of Debt issued
. .
Premium or Discount
(a) (b)(c)
1 Account 221:
First Mortgage Bonds:
50% Series due 2033(ldaho Commission Case IPC-03-03, Oregon Commission UF4196 70,000,000 728 701
Wyoming Docket 2005-ES-03-24)36,400 D
40% Series due 2003 80,000,000 667,636
7 7.38% Series Due 2007 80,000,000 807 871
9 7.20% Series due 2009 80,000,000 572 246
00% Series due 2004 50,000,000 463,337
400,000 D
83% Series due 2005 60,000,000 508,801
60% Series due 2011 120,000,000 860,502
50% Series due 2023 000 000 767 636
614 400 D
25%Series due 2013(ldaho Commission Case IPC-03-03, Oregon Commission UF4196,70,000,000 641,201
Wyoming Docket 2005-ES-03-24)374 500 D
75% Series due 2012 100,000 000 944 356
047 617 D
00% Series due 2032 100 000 000 069,356
543,244 D
".., ,
TOTAL 143,759,184 484 961
I:"'AI". 1:0AM NO 1 (~n, 1 ?-~G\P..n.. ?!;;G
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) riA Resubmission 04/30/2004
LONG-TERM DEBT (Account 221 222 223 and 224) (Continued)
10. Identify separate undisposed amounts applicable to issues which were redeemed in prior years.
11. Explain any debits and credits other than debited to Account 428, Amortization and Expense, or credited to Account 429, Premium
on Debt - Credit.
12. In a footnote, give explanatory (details) for Accounts 223 and 224 of net changes during the year. With respect to long-term
advances, show for each company: (a) principal advanced during year, (b) interest added to principal amount, and (c) principle repaid
during year. Give Commission authorization numbers and dates.
13. If the respondent has pledged any of its long-term debt securities give particulars (details) in a footnote including name of pledgee
and purpose of the pledge.
14. If the respondent has any long-term debt securities which have been nominally issued and are nominally outstanding at end of
year, describe such securities in a footnote.
15. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest
expense in column (i). Explain in a footnote any difference between the total of column (i) and the total of Account 427, interest on
Long-Term Debt and Account 430, Interest on Debt to Associated Companies.
16. Give particulars (details) concerning any long-term debt authorized by a regulatory commission but not yet issued.
,,-
AMORTIZATION PERIOD OUtstanOin Line
Nominal Date Date of (Total amount outstan ing without Interest for Year No.of Issue Maturity Date From Date To reduction for amounts held by Amount
(d)(e)(f)
(g)
res
pYh'Jdent)(i)
05-01-04-01-05-01-03.31-70,000,000 2,438 333
04/28/93 05/01/03 04/28/93 05/01/03 ""!Hlff 706 667
12/1/00 12/1/07 12/1/00 12/1/07 80,000,000 904 000
11/23/99 12/1/09 1/1/00 1/1/10 000,000 760,000
03/25/92 03/15/04 03/21/92 03/15/04 50,000,000 000,000
09/09/98 09/09/05 09/09/98 09/09/05 60,000,000 3,498,000
03/02/01 03/02/11 03/02/01 03/02/11 120,000,000 920 000
04/28/93 05/01/23 04/28/93 05/01/23 000,000
05/01/03 10/01/13 05/01/03 09/29/13 70,000,000 884,167
11/15/02 11/15/12 11/15/02 11/15/12 100,000 000 750,000
11/15/02 11/15/32 11/15/02 11/15/32 100 000 000 000,000
933,150,015 645,483
I=I=Rt". I=nRM Nn, 1 (ED, 12-96\P",nA ?57
Name of Respondent This (!Jort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31,2003
(2) Fi A Resubmission 04/30/2004
LONG-TERM DEBT (Account 221 222 223 and 224)
1. Report by balance sheet account the particulars (details) concerning long-term debt included in Accounts 221, Bonds, 222,
Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other long-Term Debt.
2. In column (a), for new issues, give Commission authorization numbers and dates.
3. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds.
4. For advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate
demand notes as such. Include in column (a) names of associated companies from which advances were received.
5. For receivers, certificates,show in column (a) the name of the court -and date of court order under which such certificates were
issued.
6. In column (b) show the principal amount of bonds or other long-term debt originally issued.
7. In column (c) show the expense, premium or discount with respect to the amount of bonds or other long-term debt originally issued.
8. For column (c) the total expenses should be listed first for each issuance, then the amount of premium (in parentheses) or discount.
Indicate-the premium or discount with a notation, such as (P) or (D). The expenses, premium or discount should not be netted.
9. Furnish in a footnote particulars (details) regarding the treatment of unamortized debt expense, premium or discount associated with
issues redeemed during the .year.. Also, give in a footnote the date of the Commission s authorization of treatment other than as
specified by the Uniform System of Accounts.
,---
Line Class and Series of ObIi98:tic:m, Coupon Rate Principal Amount Total expense,
No.(For new issue, give commIssion Authorization numbers and dates)Of Debt issued Premium or Discount
(a)(b)(c)
Pollution control Revenue Bonds
3 8.30% Valmy due 2014 49,800,000 235,221
5 6.05% Series 96A due 2026 68,100,000 571,895
471,252 D
8 Series 96B due 2026 200,000 124 587
Series 96C due 2026 000,000 123,561
Port of Morrow Variable due 2027 360,000 188,545
Humboldt Variable due 2014(ldaho Commission Case IPC-03-49,800 000 722,096
Oregon Commission UF4200, Wyoming Docket 20005-ES-03-
Subtotal Account 221 110,260,000 18,484,961
Account 224:
Other Long-Term Debt
Bond Guarantee - American Falls 19,885,000
Note Guarantee - Milner Dam 700 000
REA Notes 914 184
Subtotal Account 224 33,499,184
Account 222 - Reacquired Bonds
Account 223 - Advances from Associated Companies
- 29
TOTAL 143,759,184 18,484,961
I=I=RC I=ORM NO, 1 IED- 12-96)P..n.. ~"ft
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) n A Resubmission 04/30/2004
LONG-TERM DEBT (Account 221, 222, 223 and 224) (Continued)
10. Identify separate undisposed amounts applicable to issues which were redeemed in prior years.
11. Explain any debits and credits other than debited to Account 428, Amortization and Expense, or credited to Account 429, Premium
on Debt - Credit.
12. In a footnote, give explanatory (details) for Accounts 223 and 224 of net changes during the year. With respect to long-term
advances, show for each company: (a) principal advanced during year, (b) interest added to principal amount, and (c) principle repaid
during year. Give Commission authorization numbers and dates.
13. If the respondent has pledged any of its long-term debt securities give particulars (details) in a footnote including name of pledgee
and purpose of the pledge.
14. If the respondent has any long-term debt securities which have been nominally issued and are nominally outstanding at end of
year, describe such securities in a footnote.
15. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest
expense in column (i). Explain in a footnote any difference between the total of column (i) and the total of Account 427, interest on
Long-Term Debt and Account 430, Interest on Debt to Associated Companies.
16. Give particulars (details) concerning any long-term debt authorized by a regulatory commission but not yet issued.
---
AMORTIZATION PERIOD uutstan~:lIn Line
Nominal Date Date of '(Total amount outstan ing without Interest for Year No.of Issue Maturity Date From Date To reduction for amounts held by Amount
(d)(e)(f)
(g)
resP?h\dent)(i)
12/20/84 12/01/14 12/20/84 12/01/14 788,950
07/25/96 07/15/26 07/25/96 07/15/26 68,100,000 120,050
07/25/96 07/15/26 07/25/96 07/15/26 24,200,000 324 906
07/25/96 07/15/26 07/25/96 07/15/26 000,000 312,451
5/17/00 2/1/27 5/17/00 2/1/07 360,000 105,619
10/22/03 12/01/24 11/01/03 12/01/24 800,000 96,712
900,460,000 609 855
4/26/00 2/1/25 19,885,000
02/10/92 700,000
105,015 628
32,690,015 35,628
933,150,015 645,483
I=I=RC'. I=ORM NO, 1 fED. 12-96\Pane 257.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company I (2) A Resubmission 04/30/2004 Dee 31,2003
FOOTNOTE DATA
!Schedule Page: 256 Line No.Column: h
The 6.40% Series was redeemed in May 2003
!Schedule Page: 256 Line No.18 Column: h
he 7.50% Series was redeemed in May 2003
!Schedule Page: 256.Line No.Column: h
The 8.30% Series was redeemed in December 2003
---' -,
IFERC FORM NO.1 (ED. 12-87 Page 450.
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31,2003(2) nA Resubmission 04/30/2004
RECONCILIATION OF REPC RTED NET INCOME WITH TAXABL INCOME FOR FEDERAL INCOME TAXES
1. Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show
computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for
the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount.
2. If the utility is a member of a group which files a consolidated Federal tax return, reconcile reported net income with taxable net income as if a
separate return were to be field, indicating, however, intercompany amounts to be eliminated in such a consolidated retum. State names of group
member, tax assigned to each group member, and basis of allocation, assignment, or sharing of the consolidated tax among the group members.
3. A substitute page, designed to meet a particular need of a company, may be used as Long as the data is consistent and meets the requirements of
the above instructions. For electronic reporting purposes complete Line 27 and provide the substitute Page in the context of a footnote.
I Line particulars. (Details), -c-Amount
No.(a)(b)
Net Income for the Year (Page 117)58,590,786
axable Income Not Reported on Books
Deductions Recorded on Books Not Deducted for Return
Income Recorded on Books Not Included in Retum
Deductions on Return Not Charged Against Book Income
Federal Tax Net Income
Show Computation of Tax:188,566 851
lTenative Federal Tax IW 35%65,998,398
FFRC'. FORM NO, 1 (ED. 12-96\Pace 261
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2) A Resubmission 04/30/2004 Dee 31 , 2003
FOOTNOTE DATA
!Schedule Page: 261 Line No.: 5 Column: b
Construction ADV-252
CIAC as taxable inc closed to plant
Avoided cost INT CAP
CIAC Taxable Income - Acct 253.575
Joint Use fee rec ' d before inc booked 253.050
Royalty Income
CIAC - Meridian Gold
CIAC - Micron - DRAM
CIAC - Seattle City Light - New
Total
153,204
20,762,551
054,198
496,010
114,333
109,150
(56,869)
(654,398)
(81,312)
$ 23,896,867
20,561,476
(100,731)
629,490
677,345
401,496
(1,104,553)
(167,471)
(10,450,000)
018,000
300,000
264,100
(22,723)
032
(60,199)
64, 977,764
544,800
12,328
(789,021 )
97,321
80,159
60,939
(674,551)
(408,259)
(24,702)
250,000
268,736
100,000
(9,710)
$ 84,434 066
OTAL
!Schedule Page: 261 Line No.: 10 Column: b
Total Federal and State taxes deducted on books
Bad Debt Exp~pse
Gain/Loss on reacquired debt - deferred
SFAS 112-Post-Emply Ben 1'82(253
Overaccrued vacation - acct 242
Injuries & Damages
Directors fees deferred
Capitalized Overheads
Pension Accr to 926200Meals (50% Non-Deductible) charged to R.
Miller falling water - rev accrual
Amortization of Account 114
Oregon Oper Property Tax Adj
Nonveba pension and benefits - Acct 228
PCA Expense deferral
Post-Retiree benefit FAS106 - Acct 182
Sun Valley Fac -- Rev Amort
Restricted stock plan-comp
Other employee s LT deferred comp
Ferc settlement reserve
Bad debt reserve - financing programs
Sec plan-net insurance costs
SMSP-market charge of rabbi8 investments
EDC-unrealized gain/loss from rabbi trust
Nondeductible political exp - 426.
SEC plan - benefit accrual
Nondeductible political exp-O&M accts
Startup & organization costs
!Schedule Page: 261 Line No.: 15 Column: b
Gain on sale of BOC
Other regulatory liabilities-254
Reverse equity earnings of subsidiaries
Allowance for OFUDC
Allowance for BFUDC
Mark to Market-Energy TradingColi - Insurance Proceeds
31,970
241,777
10,047,927
384,923
310,120
(70,536,504 )
339,727
otal
!Schedule Page: 261 Line No.: 20
IFERC FORM NO.1 (ED. 12-87)
$ (52 180,060)
Column: b
Page 450.
Name of Respondent This Report is:Date of Report Year of Report
(1) 2S An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec31,2003
FOOTNOTE DATA
VEBA post retirement benefits Trust acct 165
Depreciation for tax GT or LT book
Conservation programs
Nevada operating property tax adjustment
Removal costs
Repair allowance
Oregon excess power supply costs
American Falls unamortized debt expense
Gain/Loss on reacquired debt-ft
Meridian Contract buyout
Reorganization costs - acct 182Misc 186 adjustments
Ferc Order 2000 Costs
Photovol taic startup costs - acct 182
Research & Develop deduct 107 fed only
Incremental Security Costs Deducted
PP Ins & other exp (1 yr or less) -165
Coli-Tax adjustment from books
Oregon Nonoperating Tax Adjustment
Depr Adj ustment Nonop - other property - New
Div paid ded public utility
State income tax deducted on Federal Return
Total
(2,044,841)
043,456
(3,318,171)
9, 052
145,840
000,000
(551,378)
(47,939)
219,848
(431,661)
(754,057)
17,711
789,051
(23,808 )
250,000
184,475
096,179
(301,977)
24, 328
300,000
11,928,755
$30,534,927
I FERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company
(1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) Fi A Resubmission 04/30/2004
TAXES ACCRUED, PREPAID AND CHAF GED DURING YEAR
1. Give particulars (details) of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the
actual, or estimated amounts of such taxes are know, show the amounts in a footnote and designate whether estimated or actual amounts.
2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.
Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes.
3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued,
(b) amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
Ine Kind of Tax BALANCE AT BEGINNING OF YEAR ;~~es Adjust-C arged
No.(See instruction 5)'Taxes A9cru~~f'repai,d Taxes ~nng ~ring ments
(Account 236)(Include In Account 165)ear ear
(a)(b)(c)(d)(e)(f)
1 Federal:
- -.._,
Income 706,803 -715,779 91,212,613
3 Social Security - (FOAB)079,190 078,031
4 Unemployment 722 102,875 102,096
Subtotal Federal 78,706,086 897 844 99,392,740
7 State of Idaho:
8 Property 712 062 13,048,941 12,825.046
9 Income 889,500 657 363 5,408 992
KWH 90,033 391,714 396 624
Unemployment 116 95,086
Regulatory Commission 870,198 870 198
Business License - Sho Ban 150 150 150
Subtotal Idaho 912 594 150 063,482 21,596,096
State of Oregon
Property 979,887 958,223 956,255
Income 848,538 882,872 595,635
Regulatory Commission 92,781 92,781
Unemployment 314 997 683
Franchise 108,928 440,708 437 931
Subtotal Oregon 957 152 979,887 389,581 097 285
State of Montana:
Property 42,851 77,585 689
Subtotal Montana 42,851 77,585 81,689
State of Nevada:
Property 258,102 468,605 922 462 950,788
Unemployment
Business Tax 100 100
Subtotal Nevada 258,102 468 605 922 626 950,952
State of Wyoming
Corporate License 964 964
Property 461 309 967 960 945,289
Subtotal Wyoming 461 309 970,924 948,253
misc states franchise 104
TOTAL 172,122 448 642 86,404 909 126,008 890
CeDI" cnDM IIIn I~n 1~-QR\1:1..".. ~R~
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
TAXES ACCF UED, PREPAID AND CHARGED DU ~ING YEAR (Continued)
If any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year,
identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments
by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending
transmittal of such taxes to the taxing authority.
Report in columns (i) through (I) how the taxes were distributed.Report in column (I) only the amounts charged to Accounts 408.1 and 409.
pertaining to electric operations. Report in column (I) the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2. Also shown in column (I) the taxes charged to utility plant or other balance sheet accounts.
9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
BALANCE AT END OF YEAR
-, -
DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued Prepaid Taxes Electric Extraordinary Items AClJustments to'Ret.Other No.
ACCO
~SJ 236)
(Incl. in Account 165)(Account 408.1, 409.(Account 409.Eamlngs (Account 439)
(h)(i)(k)(I)
42,209 969 987,586 r~i~_fia~lDil
164 079,190
102 875
42,211 189 49,169,651 13,728,193
---,-,
935 957 048,941 fIIIIe.!m~~~lir~:
358,871 137,785
85,123 391,714
95,116
870,198
150 150
379,981 150 543,904 519 578
977,919 958,223
135,775 769,047
92,781
997
111 677 440,708
247 452 977,919 275,756
746 585
38,746 77,585
238 828 477 657 922 462
100
238,828 477,657 922 626
964
483,980 967 960
483 980 970 924
104
867.442 455,726 013 007 17,391 902
FERC FORM NO.1 (ED. 12-96)Page 263
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) Fi A Resubmission 04/30/2004
TAXES ACCRUED, PREPAID AND CHA GED DURING YEAR
1. Give particulars (details) of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the
actual, or estimated amounts of such taxes are know, show the amounts in a footnote and designate whether estimated or actual amounts.
2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.
Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes.
3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
Kind of Tax BALANCE AT BEGINNING OF YEAR ch~~~~~ra'Adjust-
No.(See instruction 5)'(axes Accru~~prepai,d Taxes ~nng ~ring ments(Account 236)(Include In Account 165)ear ear
(a)(b)(c)(d)(e)(f)
1 Other States Income 834 056 375,006 -58,201
2 Payroll Adjustment -8,292 243
TOTAL 84,172 122 448,642 86,404 909 126,008,890
FERC FORM NO.1 (ED. 12-96)Paae 262.
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31,2003(2) n A Resubmission 04/30/2004
TAXES ACCI UED, PREPAID AND CHARGED DU ING YEAR (Continued)
5. If any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year,
identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments
by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending
transmittal of such taxes to the taxing authority.
8. Report in columns (i) through (I) how the taxes were distributed. Report in column (I) only the amounts charged to Accounts 408.1 and 409.
pertaining to electric operations. Report in column (I) the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2. Also shown in column (I) the taxes charged to utility plant or other balance sheet accounts.
9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
BALANCE AT END OF YEAR DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued Prepaid Taxes Electric Extraordinary Items AajUstments to'Ret.Other No.
ACCO
~SJ 236)
(Incl. in Account 165)(Account 408., 409.(Account 409.Earnings (Account 439)
(h)(i)(k)(I)
267 266 344,700
292,243
867,442 455 726 69,013 007 391 902
FERC FORM NO.(ED. 12-96)Page 263.
"""
This Page Intentionally Left Blank
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dee 31,2003
FOOTNOTE DATA
~chedule Page: 262 Line No.: 2
Account 409.2 $13,729,193
!Schedule Page: 262 Line No.: 8
Account 409.2 $3,519,578
~chedule Page: 262 Line No.: 18
ccount 409.2 $30,306
!Schedule Page: 262 Line No.: 22
ccount 409.2 $113,825
~chedule-Page: 262.Line No.: 1
Account 409.2 $30,306
Column: I
Column: I
Column: I
Column: I
Column: I
IFERC FORM NO.1 (ED. 12-87) Page 450.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
ACCUMULA ED DEFERRED INVESTMENT TAX RED ITS (Account 255)
Report below information applicable to Account 255. Where appropriate, segregate the balances and transactions by utility and
nonutility operations. Explain by footnote any correction adjustments to the account balance shown in column (g).Include in column (i)
the average period over which the tax credits are amortized.
Ine Account Balance a! Beginning Deferred for Year Allocations to
No.Subd~~\SiOnS of Year Current Years Income Adjustments00 ro
1 Electric Utility
23%
34%862 344 167 04E
47%
510%40,297 376 160,
480 900 05L
23,918,992 255 626,755 411 045,22(
8 TOTAL 67,559,612 626,755 397 ,39(
9 Other (List separately
and show 3%, 4%, 7%,
10% and TOTAL)
Line 6 col A 11%
State of Idaho 918,991 255 626,755 411 1 ,045 22C
~~RI". ~ORM NO, 1 (ED, 12-89\Paae 266
Name of Respondent This (!Jort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31,2003(2) n A Resubmission 04/30/2004
ACCUMULATED D FERRED INVESTMENT TAX CRED S (Account 255) (continued)
Balance at End Avera
Re Period ADJUSTMENT EXPLANATION Line
of Year of AI ocation No.to Income
695,295 11.15
38,137 309 18.
455,846 59.
26,500 527 22.
788 977
26,500,526
--~- --~.. u- .
,..... ... ....,
0...... ~f\7
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31,2003(2) n A Resubmission 04/30/2004
0 HER DEFFERED CREDITS (Account 253)
1. Report below the particulars (details) called for conceming '?ther deferred credits.
2. For any deferred credit being amortized, show the period of amortization.
3. Minor items (5% of the Balance End of Year for Account 253 or amounts less than $10,000, whichever is greater) may be grouped by classes.
Line Description and Other Balance at DEBITS Balance at
No.Deferred Credits Beginning of Year Contra Amount Credits End of Year
(b)Account
(a)(c)(d)(e)(f)
Point to Point Transmission Study 906,152 131 315,750 595,569 185,971
FTV 400 000 400 800 000 400 000
FASB 133 Mark to Market 182 35,110 35,110
Joint Pole Use 502,751 502 751
Customer Level Pay 138,189 142 343,632 016,788 811 345
US Airforce Photovoltaic Generator 103 056 431 537 135 593
Security Plan 21,121 043 369,268 638,003 23,389,778
FERC Settlement Reserve 919,840 097 528 177 688 000 000
Milner Falling Water 664 657 264 100 928,757
Postretirement Benefits 941,295 401 605,314 911,150 247 131
Benefit Plan - Minimum Liability 11,998,503 288,109 12,286,612
Directors Deferred Compensation 174 389 131 575,881 408,412 006 920
Construction Work In Progress 107 496,010 496,010
- 43
TOTAL 50,367 124 107 373 766,227 55,025,978
S:S:A~ s:nAM Nn 1 fs:n 1~-Q4\Paae 269
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec 31 , 2003
FOOTNOTE DATA
!schedule Page: 269 Line No.
Account 143 $422,723
Account 146 80,028
Column:
--'
IFERC FORM NO.1 (ED. 12-87) Page 450.
This ~ort Is: Date of Report
(1) ~ An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
ACCUMULATED DEFERRED INCOME TAXES - ACCELERATED AMORTIZATION PROPER (Account 281)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes rating to amortizable
property.
2. For other (Specify),include deferrals relating to other income and deductions.
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31 2003
CHANGES DURING YEAR
Line
No.
Account Balance at
Beginning of Year
(a)
1 Accelerated Amortization (Account 281
2 Electric
(b)
Amounts Debited
to Account 410.
(c)
Amounts Credited
to Account 411.1
(d)
3 Defense Facilities
4 Pollution Control Facilities
5 Other (provide details in footnote):
8 TOTAL Electric (Enter Total of lines 3 thru 7)
9 Gas
10 Defense Facilities
11 Pollution Control Facilities
12 Other (provide details in footnote):
15 TOTAL Gas (Enter Total of lines 10 thru 14)
17 TOTAL (Acct 281) (Total of 8,15 and 16)
18 Classification of TOTAL
19 Federal Income Tax
20 State Income Tax
21 Local Income Tax
NOTES
FERC FORM NO.1 (ED. 12-96)Page 272
This ~rt Is: Date of Report Year of Report(1) ~AnOriginal (Mo, Da,Yr) Dec. 31 2003
(2) A Resubmission 04/30/2004
ACCUMULATED DEFERRED INCO E TAXES ACCELERATED AMORT ZA TION PROPERTY (Account 281) (Continued)
3. Use footnotes as required.
Name of Respondent
Idaho Power Company
CHANGES DURING YEAR
Amounts Debited Amounts Credited
to Account 410.to Account 411.
ADJUSTMENTS
Amount
Balance at
End of Year
Line
No.Debits
NOTES (Continued)
FERC FORM NO.1 (ED. 12-96)Page 273
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31 2003
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
ACCUMULATE DEFFERED INCOME TAXES - OT ER PROPERTY (Account 282)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes rating to property not
subject to accelerated amortization
2. For other (Specify),include deferrals relating to other income and deductions.
CHANGES DURING YEAR
Line
No.
Account Balance at
Beginning of Year
(a)(b)
Amounts Debited
to Account 410.
(c)
Amounts Credited
to Account 411.
(d)
1 Account 282
2 Electric
3 Gas
Other than Liberalized Depr
5 TOTAL (Enter Total of lines 2 thru 4)
6 Non-Operating Property
558,606,280
262,221
340 424
18,583,357
348 100
10,926,314
9 TOTAL Account 282 (Enter Total of lines 5 thru
10 Classification of TOTAL
11 Federal Income Tax
558,868,501 583 357 10,926 314
12 State Income Tax
13 Local Income Tax
469,158,190
89,710,312
18,583,358 10,436,390
489,924
NOTES
FERC FORM NO.1 (ED. 12-96)Page 274
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31 2003
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
ACCUMULATED DEFERRED INCO E TAXES - OTHER PROPERTY (Account 282) (Continued)
3. Use footnotes as required.
CHANGES DURING YEAR
Amounts Debited Amounts Credited
to Account 410.to Account 411.
ADJUSTMENTS
Amount
Balance at
End of Year
Line
No.Debits
NOTES (Continued)
FERC FORM NO.1 (ED. 12-96)Page 275
This Page Intentionally Left Blank
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec 31, 2003
FOOTNOTE DATA
~chedule Page: 274 Line No.Column: b
Col B Col C Col D Col G Col H Col I Col J Col K
Repair 560,785 169,200 391,585
Bridger 632,057 102,400 529,657
N. Valmy 039,766 76,500 963,266
FERC 368,363 337,604 705,965
Taxble CIAC (2,792,814)141,517 (2,651,298)
CIAC Tax Income (173,604)(173,604)
Misc Software 855,674 (386,390)469,284
Res & Develop 656,508 I, 421, 298 11,077 806
FASB 109 327,933 448 182 369,892 182 269,187 330,832,743
TotaI.345,253,787 340,424 348,100 369,892 269,187 349,145,406
IFERC FORM NO.1 (ED. 12-87) Page 450.
Name of Respondent
Idaho Power Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
ACCUMULATED DEFFERED INCOME TAXES - OTHER (Account 283)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts
recorded in Account 283.
2. For other (Specify),include deferrals relating to other income and deductions.
Year of Report
Dec. 31 2003
(a)
Balance at
Beginning of Year
(b)
Line
No.
Account
1 Account 283
2 Electric
3 Bald Mountain
4 Meridian buyout contracts
5 Ferc Order 144A
836
- ' 169,319
697 937
734
857
170 053
244 042
Other
9 TOTAL Electric (Total' ofiines 3 thru 8)
10 Gas
20,826,435
17 TOTAL Gas (Total oflines 11 thru 16)
18 Other
19 TOTAL (Acct 283) (Enter Total of lines 9, 17 and 18)
20 Classification of TOTAL
55,305,473
11,123 672
17,346,483
480,706
41,158 698
374,948
21 Federal Income Tax
22 State Income Tax
23 Local Income Tax
NOTES
FERC FORM NO.1 (ED. 12-96)Pace 276
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31 2003
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
ACCUMULATED EFERRED INCOME TAXES. OTHE (Account 283) (Continued
3. Provide in the space below explanations for Page 276 and 277. Include amounts relating to insignificant items listed under Other.
4. Use footnotes as required.
CHANGES DURING YEAR
Amounts Debited Amounts Credited
to Account 410.to Account 411.
ADJUSTMENTS
Balance at
End of Year
(k)
Line
No.
011
916
524
601
371 127
258,744
941 979
39,860 769
918,790
404,571
39,323,361
841 872
481 489
219 629,872
629 872
927
927
36,125
36,125 629,872
NOTES (Continued)
FERC FORM NO.1 (ED. 12-96)Page 271
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec31 2003
FOOTNOTE DATA
!schedule Page: 276 Line No.Column: b
Col B Col C Co 1 D Col Co 1 J Col K
Loss Reacq Debt 091,668 731 254,448 841,951
Conservation prog 10,426,491 57,855 173,986 310,361
PCA Exp Deferral 47,765,573 19,877,752 45,439,114 22,204,211
PV Startup Costs 19,456 456 10,083
Post Employ Ben 445,204 930 216,395 230,739
Reorganization Cost 887,335 846 301,585 589,596
Incremental Sec Cost 332,373 154,285 69,955 420,704
FERC Order 2000 Cost 694,025 311,488 308 000,205
Oregon Excess Power 558,846 414,464 648,449 324,861
Unrealized gain Mkt Sec (701,814)219 629,872 928,058
Tota~66,519,158 20,826,435 49,114,695 629,872 39,860,769
!schedule Page: 276 Line No.Column: b
Col B Col E Col Col K
Advance Coal Royal ties 438,008 074 45,969 399,113
Oregon Non-Op Prop Tax Adjustment 782 810 787 805
Unrealized Gain/Loss Rabbi Trust (5,021)(957)(10,631)653
Total 433,769 927 125 404,571
IFERC FORM NO.1 (ED. 12-87) Page 450.
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) rlA Resubmission 04/30/2004
0 HER REGULATORY LIABILITIES (Account 254)
1. Reporting below the particulars (Details) called for c~mcerning other regulatory liabilities which are created through the rate-making
actions of regulatory agencies (and not includable in other amounts)
2. For regulatory Liabilities being amortized show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 254 or amounts less than $50 000, whichever is Less) may be grouped
by classes.
Line Description and Purpose of DEBITS Balance at
No.Other Regulatory Liabilities ~ccount Amount Credits End of Year
Credited (d)(e)(a)(b)(c)
1 Idaho 1999 - NEEA (Nw energy efficiency act)232 217 590 33,303 183,291
Demand Side Management Rider 29026 154 513
5 '232 754.338 680,269 273,891
BPA Credit-Residential-Idaho 232 15,765
142 623,875 725,305 077 901
BPA Credit-Residential- Oregon 232 445
142 419,385 410 283 196
BPA Credit-Farm - Idaho 232
142 1 ,061 ,680 1 ,553,325 580,788
BPA Credit-Farm - Oregon 142 25.209
431 344 869 802
BPA Credit - Conservation 154 2,499
232 330,976
401 266 538,390 653,139
Pre94 Demand Side Management Order 182 071
431 851 31,432 177 534
Boise Operation Center 401 970 93,247
Unfunded Accumulated Deferred Income Tax 190 267 623 278,676 41,023,911
Asset Retirement Oblication - Removal Cost 142 594,975 142,594 975
TOTAL 850,484 157 897 827 190,734 675
FERC FORM NO.1 (ED. 12-94)Page 278
Name of Respondent
Idaho Power Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
E ECTRIC OPERATING REVENUES (Account 400)
1. Report below operating revenues for each prescribed account, and manufactured gas revenues in total.
2. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of flat rate accounts; except that
where separate meter readings are added for billing purposes, one customer should be counted for each group of meters added. The
-average number of customers means the average of twelve figures at the close of each month.
3. If increases or decreases from previous year (columns (c),(e), and (g)), are not derived from previously reported figures, explain any
inconsistencies in a footnote.
Year of Report
Dec. 31 2003
Line
No.
Title of Account OPERATING REVENUES
1 Sales of Electricity
2 (440) Residential Sales
3 (442) Commercial and Industrial Sales
4 Small (or Comm.) (See Instr. 4)
5 Large (or Ind.) (See Instr. 4)
6 (444) Public Street and Highway Lighting
7 (445) Other Sales to Public Authorities
8 (446) Sales to Railroads and Railways
9 (448priterdepartmental Sales
10 TOTAL Sales to Ultimate Consumers
11 (447) Sales for Resale
12 TOTAL Sales of Electricity
13 (Less) (449.1) Provision for Rate Refunds
14 TOTAL Revenues Net of Provo for Refunds
263,803,176
128,619,992
625,742
286,812,049
176,648,064
747 434
670,968,759
71 ,572,857
742 541 616
514,466
741 027,150
772,034,763
55,031 087
827 065,850
827 065,850
15 Other Operating Revenues
16 (450) Forfeited Discounts
17 (451) Miscellaneous Service Revenues
18 (453) Sales of Wa~er and Water Power
19 (454) Rent from Electric Property
20 (455) Interdepartmental Rents
21 (456) Other Electric Revenues
391 006 355,823
529 569 19,213,988
18,433,937 17,411 759
26 TOTAL Other Operating Revenues
27 TOTAL Electric Operating Revenues
39,354 512
780,381 662
39,981,570
867,047 420
~~g,.. ~ngM Nn 1 n:n 1!J-Q~\Paae ~nn
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31 2003
This ~ort Is: Date of Report
(1) ~ An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
E ECTRIC OPERATING REVENUES (Account 400)
4. Commercial and industrial Sales, Account 442, may be classified according to the basis of classification (Small or Commercial, and
Large or Industrial) regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand.
(See Account 442 of the Uniform System of Accounts. Explain basis of classification in a footnote.
5. See pages 108-109, Important Changes During Year, for important new territory added and important rate increase or decreases.
6. For Lines 2,4,and 6, see Page 304 for amounts relating to unbilled revenue by accounts.
7. Include unmetered sales. Provide details of such Sales in a footnote.
Amount for Year
MEGAWATT HOURS SOLD
Amount for Previous Year
AVG.NO. CUSTOMERS PER MONTH
Number for Year Number for Previous Year
Line
No.
317 441 253,004 70,691 622
206,182 225 781 115 115
29,432 489 414 327
980,031 12,894 068 420 439 407,828
829,940 068,504
809,971 962 572 420,439 407 828
809 971 14,962 572 420,439 407 828
Line 12, column (b) includes $
Line 12, column (d) includes
805,255
058
of unbilled revenues.
MWH relating to unbilled revenues
FERC FORM NO.1 lED. 12-96\Page 301
This Page Intentionally Left Blank
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31, 2003(2) nA Resubmission 04/30/2004
SALES OF ELECTRICITY BY RATE S( HEDULES
1. Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per
customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-311.
2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page
300-301. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each
applicable revenue account subheading.
3. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported
customers.
4. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6. Report' amount of linbilled revenue as of end of year for each applicable revenue account subheading.
Line l'Iumoer ana Title of Hate schearne Mvvn ::;010 Hevenue Average Numcer lSWJrOT~ales ~~RfolderNo.(a)
-.. .._-, - _.
u -(b)(c)of cus~omers Per 1~stomer (f)
1 440 - Residential Sales:
2 01. Residential 396 563 277 088,834 190 629 049 0630
3 03 - Residential-Mastered Metere
. ,
4 84 - Residential-Net Metering
" '
5 15. Dusk to dawn lighting 2,448 651 711 2662
6 Unbilled Revenues 965 820,696 0651
7 Total 440 426,976 275,919,849 190 629 056 0623
9 442-Commercial & Industrial Sales
07 - General service 290,746 649 949 416,824 698 0745
09 - General service 151 908 148,705,944 215,977 14,594 0472
10 - Large power winter service
84 - General Service - Net Meter
15 - Dusk to dawn lighting 829 911 985 2382
19 - Uniform rate contracts 234 540 86,999,272 344 662,604 0389
21 - Interruptible irrigation
22 - Limited use Prairie Power
24 - Irrigation Pumping
"'"
756 607 88,751,248 174 983 039 0505
25 - Irrigation Pumping -Time of 83,575 075,270 034 089 0488
40 - General service 029 1 ,01 0,283 15,091 996 0672
Commercial & Industrial & Unbill 987,389 40,319,217 27,427 472 0408
Total 442 523,623 392 423 168 826 289 10,316 0460
444 - Public Street Lighting:
32 - Shielded Streel Lighting 809 750 2063
40 - General service 989 637 0684
41 - Street lighting 920 154 778 626 11,636 1139
42 - Traffic control lighting
-::-
9,490 396,518 795 11,937 0418
Public Lighting
Total 444 29,432 625,742 2,433 097 0892
TOTAL Billed 980,032 676,774 014 0001
Total Unbilled Rev.(See Instr. 6)05f 805,255 4870
TOTAL 980,031 30~670 968 759 0001
FERC FORM NO.1 (ED. 12-95)Page 304
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
SALES FOR RESALE (Account 447)
1. Report all sales for resale (Le., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( Le., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the I
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: I
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
IU - for intermediate-term sel'\lice from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
,-, -, ,
Line Name of Company or Public Authority Statistical FERC Rate Avera Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly illing Avera Avera
cation Tariff Number Demand (MW)Monthly NC Deman Monthly CP emam
(a)(b)(c)(d)(e)(f)
1 Raft River Rural Electric V6-815 815 6161
City of Weiser V6-52 966 899 29~
3 AEP Service Corp.WSPP 000 000 00(
4 Arizona Public Service Co.WSPP 000 000 0001
5 Arizona Public Service Co.WSPP 000 000 oor
6 Avista Energy, Inc.WSPP 000 000 00(
7 Avista Energy, Inc.WSPP 0.000 000 0.0001
8 Black Hills Power Inc.WSPP 000 000 OOC
9 Black Hills Power Inc.WSPP 000 000
Bonneville Power Administration WSPP 000 000 0001
Bonneville Power Administration WSPP 000 000 00(
BP Energy Company WSPP 000 000 OO(
BP Energy Company WSPP 000 000 0001
Burbank, City of WSPP 000 000 OOC
Subtotal RQ
Subtotal non-
Total
~~A"- ~nAM Nn 1 I~n 1?_QR\D..n.. ~1 0
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) 0 A Resubmission 04/30/2004
SALES FOR RESALE (Account 447) (Continued)
OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. Group requirements RO sales together and report them starting at line number one. After listing all RO sales, enter "Subtotal. RO"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RO" in column (a) after this Listing. Enter
Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RO sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column (j). Explain in a footnote all components of the amount shown in column (j). Report in column (k)
the total charge shown on bills rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based onJhe RO/Non-RO grouping (see instruction 4), and then totaled on
the Last -line of the schedule. The .Subtotal - RO" amount in column (g) must be reported as Requirements Sales For Resale on Page
401 , line 23. The "Subtotal - Non-RO" amount in column (g)m.!Jst be reported as Non-Requirements Sales For Resale on Page
401 ,iine 24.
10. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE Total ($)Line
Sold Demand Charges Ene'IIY Ch"".. (h+i+j)No.
($)($) ($)(g)
(h)(i) (k)
53,433 163,096 131,967 298,063
49,841 398,083 1,473,337 212 218
37,200 348 000 348,000
844 170,445 170 445
230,855 089,231 089,231
900 900
413 413
927 571 92,571
820 520 520
718 162 340 162 340
816 192 872 192 872
400 800 8,800
19,080 793,760 793,760
178 654 654
103,274 561,179 605 304 343,798 510,281
726,666 097 500 59,822,077 142 999 68,062 576
829,940 658,679 62,427,381 486,797 71,572,857
FERC FORM NO.1 (ED. 12-90)Page 311
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) riA Resubmission 04/30/2004
SALES FOR RESALE (Account 447)
1. Report all sales for resale (Le., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( Le., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the I
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote an~
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: I
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service mus'i!
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RO service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability 0
service, aside from transmission constraints, must match the availability and reliability of designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
......,----
Line Name of Company or Public Authority Statistical FERC Rate Avera Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly illing Avera Avera
cation Tariff Number Demand (MW)Monthly NC Deman Monthly CP emar
(a)(b)(c)(d)(e)(f)
Burbank, City of WSPP 000 000 oooj
Calpine Energy Services, loP.WSPP 000 000 or-
Calpine Energy Services, loP.WSPP 000 000 0(',
Cargill-Alliant, LLC WSPP 000 000 0001
Cargill-Alliant, LLC WSPP 000 000 or~
Clatskanie PUD WSPP 000 000
Clatskanie PUD WSPP 000 000 0001
Colorado Springs Utilities WSPP 000 000 OC'
Colton, City of 000 000
Constellation Power Source, Inc.WSPP 000 000 0001
Coral Power, LLC WSPP 000 000 0(-"
Coral Power, LLC WSPP 000 000
Duke Energy Trading and Marketing,WSPP 000 000 0001
Duke Energy Trading and Marketing,WSPP 000 000 OC '
Subtotal RO
Subtotal non-
Total
~~RI"'. ~nRM Nn 1/~n 1!).Gn\Pall~ 310.
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) OA Resubmission 04/30/2004
SALES FOR RESALE (Account 447) (Continued)
OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. Group requirements RO sales together and report them starting at line number one. After listing all RO sales, enter "Subtotal - RO"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RO" in column (a) after this Listing. Enter
Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RO sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column 0). Explain in a footnote all components of the amount shown in column 0). Report in column (k)
the total charge shown on bills rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RO grouping (see instruction 4), and then totaled on
the Last -line of the schedule. The "Subtotal - RO" amount in column (g) must be reported as Requirements Sales For Resale on Page
401, line 23. The 'Subtotal - Non-RO" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page
401 iine 24.
10. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE Total ($)Line
Sold Demand Charges Energy Charges Other Charges (h+i+j)No.
($)($)($)(g)
(h)(i)(k)
800 115,350 115 350
575 575
2,400 880 880
374 47,574 574
228 802,110 802 110
108 180 180
200 000 000
235 920 10,920
570 651 980 651 980
825 25,425 25,425
711 59,553 59,553
33,600 804,400 804,400
300 150 150
38,775 269,306 269,306
103,274 561 179 605 304 343,798 510 281
726.666 097 500 59,822,077 142,999 68,062 576
829,940 658,679 62,427,381 486,797 71,572,857
FERC FORM NO.1 (ED. 12-90)Page 311.
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company
(1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) n A Resubmission 04/30/2004
SALES FOR RESALE (Account 447)
1. Report all sales for resale (Le., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( Le., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF . for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
IU -for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly illing Avera Avera
cation Tariff Number Demand (MW)Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
1 EN MAX Energy Marketing Inc.WSPP 000 000 000
2 Entergy-Koch Trading, LP WSPP 000 000 000
3 Eugene Water & Electric Board WSPP 000 000 000
4 Eugene Water & Electric Board WSPP 000 000 000
5 Grant County P.WSPP 000 000 000
6 Grays Harbor PUD WSPP 000 000 000
7 IDACORP Energy LP.V6-000 000 000
Mieco, Inc.WSPP 000 000 000
Morgan Stanley Capital Group Inc.WSPP 000 000 000
Morgan Stanley Capital Group Inc.WSPP 000 000 000
Northem Califomia Power Agency WSPP 000 000 000
NorthWestem Energy, LLC.V6-000 000 000
NorthWestem Energy, LLC.WSPP 000 000 000
Pacific Northwest Generating Cooper WSPP 000 000 000
Subtotal RO
Subtotal non-
Total
cca,... cnau tJn 1 n:n 1?_an\P:RIn"" 310.
Name of Respondent This
ooort Is:
Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) 0 A Resubmission 04/30/2004
SALES FOR RESALE (Account 447) (Continued)
OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. Group requirements RO sales together and report them starting at line number one. After listing all RO sales, enter "Subtotal - RO"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RO" in column (a) after this Listing. Enter
Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RO sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (t). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column 0). Explain in a footnote all components of the amount shown in column 0). Report in column (k)
the total charge shown on bills rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RO grouping (see instruction 4), and then totaled on
the Last -line of the schedule. The "Subtotal - RO" amount in column (g) must be reported as Requirements Sales For Resale on Page
401, line 23. The "Subtotal - Non-RO" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page
401 ,iine 24.
10. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE Total ($)Line
Sold Demand Charges Energy Charges Other Charges (h+i+j)No.
($)($)($)(g)
(h)(i)ij)(k)
309 081 081
000 950,650 950,650
1,420 32,580 32,580
642 116,154 116 154
550 21,400 21,400
275 250 250
1 ,845 549
400 300 300
160 131 957 131 957
252,467 153,232 153 232
869 056 34,056
661 872 213 169,663
130 335 335
655 930 930
103 274 561 179 605 304 343,798 510,281
726,666 097 500 59,822 077 142 999 68,062 576
829,940 658,679 62,427,381 486,797 71,572,857
FERC FORM NO.1 (ED. 12-90)Page 311.
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) n A Resubmission 04/30/2004
SALES FOR RESALE (Account 447)
1. Report all sales for resale (Le., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( Le., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote an~
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows: I
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service mus
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RO service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability c
service, aside from transmission constraints, must match the availability and reliability of designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly illing Avera Avera
cation Tariff Number Demand (MW)Monthly NC Deman ~ Monthly CP emal
(a)(b)(c)(d)(e)(f)
Pacific Northwest Generating Cooper WSPP 000 000 0001
PacifiCorp Inc.WSPP 000 000 or~
PacifiCorp Inc.WSPP 000 000
0001Pinnacle West Capital Corporation WSPP 000 000
Portland General Electric Company WSPP 000 000 0r-~
Portland General Electric Company WSPP 000 000
Powerex Corp.WSPP 000 000 000
Powerex Corp.WSPP 000 000 0--
PPL Montana, LLC WSPP 000 000
PPL Montana, LLC WSPP 000 000 000
PPM Energy, Inc.WSPP 000 000 0, -
PPM Energy, Inc.WSPP 000 000
Public Service Co. of Colorado WSPP 000 000 000
Public Service Co. of Colorado WSPP 000 000
Subtotal RO
Subtotal non-
Total
,","n.. ,"",nu ..'" . """ ." nn\D..".. ~1 n,
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
SALES FOR RESALE (Account 447) (Continued)
as - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. Group requirements RO sales together and report them starting at line number one. After listing all RO sales, enter 'Subtotal - RO"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RO" in column (a) after this Listing. Enter
Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. 'For requirements RO sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column 0). Explain in a footnote all components of the amount shown in column 0). Report in column (k)
the total charge shown on bills rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based on the RO/Non-RO grouping (see instruction 4), and then totaled on
the Last -line of the schedule. The "Subtotal - Ron amount in column (g) must be reported as Requirements Sales For Resale on Page
401 , line 23. The "Subtotal - Non-RO" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page
401 iine 24.
10. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE Total ($)Line
Sold Demand Charges Energy Charges Other Charges (h+i+j)No.
($)($)($)(g)
(h)(i)(i)(k)
12,600 547 620 547 620
012 654,727 654 727
518 543,500 543,500
120 42,360 42,360
982 952,348 952,348
150,086 459 749 6,459,749
45,651 168 328 168,328
128 861 106 058 106,058
457 148 747 148,747
213 300 552 300 552
410 11,330 330
800 193 900 193,900
613 370,271 370,271
18,345 732 928 732,928
103,274 561 179 605,304 343,798 510,281
726,666 097,500 59,822,077 142 999 68,062,576
829,940 658,679 62,427,381 486,797 572,857
FERC FORM NO.1 (ED. 12-90)Page 311.
Name of Respondent This 'OOort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) 0 A Resubmission 04/30/2004
SALES FOR RESALE (Account 447)
1. Report all sales for resale (Le., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( Le., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projected load for this service in its system resource planning). In addition , the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF . for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.go, the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RO service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF - for'intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF . for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly iIIing Aver Avera
cation Tariff Number Demand (MW)Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
Snohomish County PUD WSPP 000 000 000
Tractebel Energy Marketing, Inc.WSPP 000 000 000
Tractebel Energy Marketing, Inc.WSPP 000 000 000
TransAlta Energy Marketing (U.) I WSPP 000 000 000
TransAlta Energy Marketing (U.) I WSPP 000 000 000
Tri-State Generation and Transmissi WSPP 000 000 000
Utah Associated Municipal Power Sys 000 000 000
Utah Associated Municipal Power Sys WSPP 000 000 000
Westem Area Power Administration WSPP 000 000 000
Western Area Power Administration WSPP 000 000 000
Subtotal RO
Subtotal non-
Total
I:l:a~ i:naM Nn 1 (I:n 1?an\Pane 310.
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) DA Resubmission 04/30/2004
SALES FOR RESALE (Account 447) (Continued)
as - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. Group requirements RO sales together and report them starting at line number one. After listing all RO sales, enter 'Subtotal - RO"
in column (a). The remaining sales may then be listed in any order. Enter .Subtotal-Non-RO" in column (a) after this Listing. Enter
Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RO sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column 0). Explain in a footnote all components of the amount shown in column 0). Report in column (k)
the total charge shown on bills rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based on the RQ/Non-RO grouping (see instruction 4), and then totaled on
the Last -line of the schedule. The "Subtotal - RO" amount in column (g) must be reported as Requirements Sales For Resale on Page
401 , line 23. The "Subtotal - Non-RO" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE Total ($)Line
Sold Demand Charges Energy Charges Other Charges (h+i+j)No.
($)($)($)(g)
(h)(i)(k)
200 150 150
670 113,095 113,095
200 162,750 162 750
966 124 386 124 386
10,815 541 ,300 541,300
126 942 942
323 919 097 500 737,315 834,815
10,171 513 590 513,590
325 10,050 050
874 874
103,274 561,179 605 304 343,798 510,281
726,666 097 500 59,822 077 142 999 68,062,576
829,940 658,679 62,427 381 486,797 572,857
FERC FORM NO.1 (ED. 12-90)Page 311.
This Page Intentionally Left Blank
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec 31,2003
FOOTNOTE DATA
!Schedule Page: 310 Line No.: 1 Column:
ustomer Charge
!Schedule Page: 310 Line No.: 2 Column:
etwork transmission charges
!Schedule Page: 310.Line No.: 7 Column:
rior Year Corrections
!Schedule Page: 310.Line No.: 12 Column:
Capaci ty and penalty charge
IFERC FORM NO.1 (ED. 12-87 Page 450.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) FiA Resubmission 04/30/2004
ELE(TRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line Account
IIifiiIIiiINo.urrent ear Previous Year
(a)(b) (c)
1. POWER PRODUCTION EXPENSES
A. Steam Power Generation
Operation
500) Oceration Supervision and Engineerina 861 643 013,741
(501) Fuel 94,223,588 98,346,451
(502) Steam Expenses 617 830 747,655
(503) Steam from Other Sources
(Less) (504) Steam Transferred-Cr.
505) Electric Excenses 306,920 039,067
(506) Miscellaneous Steam Power Expenses 533,153 810,131
(507) Rents 576,580 732,669
509) Allowances
TOTAL Oceration (Enter Total of Lines 4 thru 12)105,119,714 108,689,714
Maintenance
(510) Maintenance Sucervision and Enaineerina 029,957 855,715
(511) Maintenance of Structures 323,838 153,018
(512) Maintenance of Boiler Plant 12,467 878 450,566
(513) Maintenance of Electric Plant 682,227 808,027
(514) Maintenance of Miscellaneous Steam Plant 374 982 872,260
TOTAL Maintenance (Enter Total of Lines 15 thru 19)25,878,882 139,586
TOTAL Power Production ExPenses-Steam Power (Entr Tot lines 13 & 20)130,998 596 130 829,300
B. Nuclear Power Generation
Operation
(517) Oceration Supervision and Engineering
(518) Fuel
(519) Coolants and Water
(520) Steam Expenses
(521) Steam from Other Sources
(Less) (522) Steam Transferred-Cr.
(523) Electric Expenses
(524) Miscellaneous Nuclear Power Expenses
(525) Rents
TOTAL Operation (Enter Total of lines 24 thru 32)
Maintenance
(528) Maintenance Supervision and Engineering
(529) Maintenance of Structures
(530) Maintenance of Reactor Plant Equipment
I (531) Maintenance of Electric Plant
(532) Maintenance of Miscellaneous Nuclear Plant
TOTAL Maintenance (Enter Total of lines 35 thru 39)
TOTAL Power Production ExPenses-Nuc, Power (Entr tot lines 33 & 40)
C. Hydraulic Power Generation
Operation
I (535) Operation Sucervision and Engineering 825,351 140 933
(536) Water for Power 796,233 027,065
(537) Hvdraulic EXDenses 615,743 948,636
(538) Electric Excenses 133,793 944 540
539) Miscellaneous Hvdraulic Power Generation ExPenses 1 ,824 092 678 676
(540) Rents 374 008 383 569
TOTAL Operation (Enter Total of Lines 44 thru 49)16,569 220 15,123,419
FERC FORM NO.1 (ED. 12-93)Page 320
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company
(1) An Original (Mo, Da, Yr)Dec. 31,2003
(2) CIA Resubmission 04/30/2004
ELECTRIC OPERATION AND MAINTENANCE E PENSES (Continued)
If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line Account
No.
urrent ear Previous Year
(a)(b) (c)
C. Hydraulic Power Generation (Continued)
Maintenance
(541) Mainentance Supervision and Engineering 134,906 995,121
(542) Maintenance of Structures 187,642 263,109
(543) Maintenance of Reservoirs, Dams, and Waterways 795,499 738,221
(544) Maintenance of Electric Plant 608,366 141,465
(545) Maintenance of Miscellaneous Hydraulic Plant 236,821 223,081
TOTAL Maintenance (Enter Total of lines 53 thru 57)963,234 360,997
TOTAL Power Production Expenses-Hydraulic Power (tot of lines 50 & 58)24,532 454 484,416
D. Other Power Generation
Operation
(546) Operation SuDervision and Engineering 476,255 311 907
(547) Fuel 674,170 524,143
(548) Generation Expenses 162 122 325,877
(549) Miscellaneous Other Power Generation Expenses 302,448 405,666
I (550) Rents 18,372
TOTAL Operation (Enter Total of lines 62 thru 66)614 995 585,965
Maintenance
(551) Maintenance Supervision and Engineering 933
552) Maintenance of Structures 151 970 163,166
(553) Maintenance of Generating and Electric Plant 127,718 222,325
(554) Maintenance of Miscellaneous Other Power Generation Plant 289,779 351,528
TOTAL Maintenance (Enter Total of lines 69 thru 72)569,467 737,952
TOTAL Power Production Expenses-Other Power (Enter Tot of 67 & 73)184,462 323,917
E. Other Power SuDply ExDenses
(555) Purchased Power 150,979,849 142,102,234
I (556) System Control and Load Dispatching 24,902 024
(557) Other EXDenses 72,250,173 173,448,997
TOTAL Other Power Supply Exp (Enter Total of lines 76 thru 78)223,254,924 315,562,255
TOTAL Power Production Expenses (Total of lines 21 , 41, 59, 74 & 79)385,970,436 475,199,888
2. TRANSMISSION EXPENSES
Operation
(560) Operation Supervision and Engineering 615 056 774,243
(561) Load DispatchinQ 788,312 2,416,264
(562) Station EXDenses 546,777 837,539
(563) Overhead Lines Expenses 656,409 568,785
(564) Underground Lines Expenses
(565) Transmission of Electricity by Others 5,424 722 213,424
(566) Miscellaneous Transmission Expenses 284,850 420,442
567) Rents 399,624 648,202
TOTAL Operation (Enter Total of lines 83 thru 90)13,715,750 10,878,899
Maintenance
(568) Maintenance Supervision and EnQineering 739,753 774 852
(569) Maintenance of Structures 337 644
(570) Maintenance of Station Equipment 679,028 447 053
(571) Maintenance of Overhead Lines 298,159 291 863
(572) Maintenance of Underaround Lines
(573) Maintenance of Miscellaneous Transmission Plant 79,716 359
TOTAL Maintenance (Enter Total of lines 93 thru 98)796,993 580,771
100 TOTAL Transmission EXDenses (Enter Total of lines 91 and 99)19,512,743 15,459,670
101 3. DISTRIBUTION EXPENSES
102 Operation
103 (580) Operation Supervision and Enaineering
",..
341 973 363,654
----
......_u ...... ~ Ie... ... n"2'D..n.. 321
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company
(1) An Original (Mo, Da, Yr)Dec. 31 2003(2) riA Resubmission 04/30/2004
ELECTRIC OPERATION AND MAINTENANCE E PENSES (Continued)
If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line Account
No.
urrent ear PrevIous Year
(a)(b) (c)
104 3. DISTRIBUTION Expenses (Continued\
105 581) Load Dispatching 231 796 2 354,991
106 (582) Station Expenses 853,609 373,812
107 (583) Overhead Line Expenses 369 643 592,457
108 584) Underaround Line EXDenses 818,655 353,356
109 585) Street Lightina and Sianal System Expenses 128,348 371,306
110 (586) Meter Expenses 722 236 075,032
111 (587) Customer Installations EXDenses 488,959 491,519
112 (588) Miscellaneous Expenses 753,921 660,582
113 (589) Rents 142,994 169,860
114 TOTAL Operation (Enter Total of lines 103 thru 113)23,852,134 23,806,569
115 Maintenance
116 (590) Maintenance Supervision and Enaineerina 35,636 64,762
117 (591) Maintenance of Structures 000
118 (592) Maintenance of Station Eauipment 863,970 636,012
119 (593) Maintenance of Overhead Lines 12,101 013 10,914,719
120 (594\ Maintenance of Underground Lines 378,903 180,556
121 (595) Maintenance of Line Transformers 770,641 408 730
122 (596) Maintenance of Street Liahtina and Sianal Systems 375,407 273,422
123 (597\ Maintenance of Meters 425,510 1 ,491 396
124 (598) Maintenance of Miscellaneous Distribution Plant 240 673 161 683
125 TOTAL Maintenance (Enter Total of lines 116 thru 124\20,191 774 18,137 280
126 TOTAL Distribution Exp (Enter Total of lines 114 and 125)44,043 908 943,849
127 4. CUSTOMER ACCOUNTS EXPENSES
128 Operation
129 (901) Sucervision 399,173 412 133
130 (902) Meter Reading EXDenses 696,330 367 046
131 (903) Customer Records and Collection Expenses 695,931 873,881
132 (904) Uncollectible Accounts 957,930 765,303
133 (905) Miscellaneous Customer Accounts Expenses 126,081 266
134 TOTAL Customer Accounts EXDenses (Total of lines 129 thru 133)875,445 16,420,629
135 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
136 Operation
137 (907) Supervision 402,335 265,513
138 (908) Customer Assistance EXDenses 029,669 838,129
139 (909) Informational and Instructional Expenses 155
140 (910) Miscellaneous Customer Service and Informational Expenses 631,830 487 125
141 TOTAL Cust. Service and Information. Exp. (Total lines 137 thru 140)063,989 590,792
142 6. SALES EXPENSES
143 Operation
144 (911) Supervision
145 (912) Demonstrating and Sellina EXDenses
146 (913) Advertisina EXDenses
147 (916) Miscellaneous Sales EXDenses
148 TOTAL Sales Expenses (Enter Total of lines 144 thru 147)
149 7. ADMINISTRATIVE AND GENERAL EXPENSES
150 Operation
151 (920) Administrative and General Salaries 30,340,516 29,332 171
152 (921) Office Supplies and Expenses 13,579,471 17,149,539
153 (Less\ (922) Administrative EXDenses Transferred-Credit 28,579,776 18,948,998
FERC FORM NO.1 (ED. 12-93)Page 322
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31 2003
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
ELECTRIC OPERATION AND MAINTENANCE E PENSES (Continued)
If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Account Amount forCurrent Year Am.ount forPrevIous Year
(c)
331 006
925 932
900,634
27,781 551
725
882 273
581 162
862 999
764,991
18,547 555
750
3,473,789
560,508
839,679
39,324
603,843
578,126
316,830
28,169
688,083
398,080
001,923
540,468 444
642,670
63,330 753
620,945,581
FERC FORM NO.1 (ED. 12-93)Page 323
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) n A Resubmission 04/30/2004
~C~A~ED POWER ~Accou~t 555)nc u Ing power exc anges
Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RO service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long.term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average Average
cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
Cogeneration and Small Power Producers
2 Willis and Betty Deveny LU N/A N/A N/A
James B Howell N/A N/A N/A
4 f,j~0~i~~~ti~'.~fit!.il~lf.1Ij 942Mw
5 Owyhee Irrigation District
Mitchell Butte N/A N/A N/A
Owyhee Dam N/A N/A N/A
Tunnel #1 N/A N/A N/A
Reynolds Irrigation District N/A N/A N/A
Clifton E. Jenson 05Mw unavailable unavailable
Snake River Pottery N/A N/A N/A
White Water Ranch N/A N/A N/A
John R LeMoyne N/A N/A N/A
David R Snedigar N/A N/A N/A
Total
FERC FORM NO.1 (ED. 12-90)Page 326
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) 0 A Resubmission 04/30/2004
CCOUR! fifi~rTContinUed)w ...., '~linCiuding power exc ange )
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, Include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RO purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The10tal amount in column (g) must be
reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401,Iine 13.
9. Footnote entries as required and provide explanations following all required data.
"--,,
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.
Received Delivered
\t~
($)
of Settlement ($)
(g)
(h)(i)(I)(m)
84.55,39E 398
591 228.381 228,381
43,631 576,498 1,466,481 042,979
89(150,67E 150 675
641 776,191 776,198
1,461 102,17.102,177
27~500 881 381
42~26,381 26,381
631 13C 130
621 81E 815
371 8OE 808
361 292 235 952 408 955 815,124 147 773,108 391 617 150,979,84~
FERC FORM NO.1 (ED. 12-90)Page 327
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) 0 A Resubmission 04/30/2004
PU~CH~ED POWER hAccou~t 555)
(nclu Ing power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RO service. For all transaction identified as LF. provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
..,,",..-,,-, ..
SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average Average
cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
Mud Creek Hydro N/A N/A N/A
Rim View Trout Company N/A N/A N/A
Curry Cattle Company 084Mw unavailable unavailable
Branchflower Company N/A N/A N/A
Big Wood Canal Company
Black Canyon N/A N/A N/A
Jim Knight N/A N/A N/A
Sagebrush N/A N/A N/A
9 Fisheries Development N/A N/A N/A
Shorock Hydro
Shoshone N/A N/A N/A
Shoshone #2 N/A N/A N/A
Rock Creek #1 Joint Venture 732Mw unavailable unavailable
Richard Kaster
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) n A Resubmission 04/30/2004
ccou
Ri~B~~) (Gontlnuea)lIncludlng power exc ange )
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RO purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13.
9. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.
Received Delivered
($)\~~\~?
of Settlement ($)
(g)
(h)(I)(m)
28'17,25C 250
23!36,27f 36,278
66'796 16,36C 43,156
88!55C 57,550
32~77f 20,778
91~63,301 63,301
69,69,716
24,98-1 24,984
58C 119,36C 119,360
37f 87,82f 87,828
53C 552,508 210 762 775
361 292 235,952 408,955 815 124 147 773,108 391 617 150,979,84!
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) 0 A Resubmission 04/30/2004
PU~CHA~ED POWER hAccou~t 555)(nclu Ing power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RO service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average Average
cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
Box Canyon N/A N/A N/A
Briggs Creek N/A N/A N/A
J D McCollum N/A N/A N/A
4 H.K. Hydro 1 Mud Creek S & S N/A N/A N/A
5 Vemon Ravenscroft 488Mw unavailable unavailable
6 William Arkoosh N/A N/A N/A
7 Clear Springs Food Inc.N/A N/A N/A
8 Koyle Hydro Inc.N/A N/A N/A
9 Kasel & Witherspoon N/A N/A N/A
Lateral 10 Ventures N/A N/A N/A
Crystal Springs Hydro N/A N/A N/A
Pigeon Cove Power LU 389 unavailable unavailable
Notch Butte Hydro Co Inc. 1 Enel N/A N/A N/A
Consolidated Hydro Inc. 1 Enel
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company
(1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) nA Resubmission 04/30/2004
CCOUR\~g~~) (Continued)f)nCludlng power exc ange
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RO purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
B. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401 , line 10. The total amount in column (h) must be reported as Exchange Received on Page 401
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401 , line 13.
9. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.
Received Delivered
($)
\t~
($)
of Settlement ($)
(g)
(h)(i)(I)(m)
65E 99,97.1 99,974
70~233,72~233,723
56,30~56,303
26E 86,99.86,992
94::155,672 23,234 178,906
684 193 53E 193 536
62;,:292,17E 292 179
671 208 13E 208,135
63.265,56E 265,565
75E 340,35€340 358
471 398 824 398,824
37E 486 150 158,13/644,287
50.1 181 77C 181,770
""".._,
361 292 235,952 408,955 815 124 147 773,108 391 617 150,979,84E
cca,.. cnaM Nn 1 fI:::n 1~MIn\Page 327.
Name of Respondent
Idaho Power Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
PURCHASED POWER (Accou(lt 555)/Including power exchanges)
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
Date of Report
(Mo, Da, Yr)
04/30/2004
Year of Report
Dec. 31, 2003
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RO service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service. Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing verage verage
cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
Barber Dam N/A N/A NIA
Rock Creek #2 N/A N/A N/A
Dietrich Drop N/A N/A N/A
Lowline #2 N/A N/A N/A
5 Cedar Drawl Little Mac Power N/A NIA N/A
N/A N/A N/A
Little Wood River Irrigation Dis N/A N/A N/A
Rancher's Irrigation District NIA NIA N/A
Faulkner Brothers Hydro Inc.N/A N/A N/A
Magic Reservoir Hydro N/A N/A N/A
Bypass Limited N/A N/A N/A
SE Hazelton A LP N/A N/A N/A
N/A N/A N/A
Lemhi HydroPower Company N/A NIA N/A
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
ccoun
~~g~~ )tContln ued)
... """ "'
I1iiCfudlng power exchange)
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401 , line 10. The total amount in column (h) must be reported as Exchange Received on Page 401
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13.
9. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total U+k+l)No.
Received Delivered \t~\fi
of Settlement ($)
(g)
(h)(i)(m)
71~504,9OC 504 900
02l 241 241 099
26~612 22E 612,225
21C 447 96!447 968
801 288 288,623
861 760,58:760,582
001 349,4~349,463
041 128 128,464
76~203,401 203,407
24€355,847 355,847
23,931 171,601 171 607
972 77~972,779
18~752
08~77€. 76 776
361 292 235,952 408 955 815,124 147 773,108 391 617 150 979,84~
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003
(2) t1 A Resubmission 04/30/2004
PU~CHA~ED POWER hAccou~t 555)
(nclu Ing power exc anges
Report all power purchases made during the year.Also report exchanges of electricity (Le., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO - for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projects load for this service in its system resource planning).In addition , the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service.Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RO service.For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit.Long-term" means five years or longer.The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
as - for other service.Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average Average
cation Tariff Number Demand (MW)Monthly NCP Deman ~ Monthly CP Demand
(a)(b)(c)(d)(e)(f)
J R Simplot NIA N/A NIA
Blind Canyon Hydro N/A N/A N/A
City of Boise N/A NIA N/A
City of Hailey N/A N/A N/A
City of Pocatello N/A N/A N/A
:_~~
N/A N/A N/A
N/A N/A N/A
N/A N/A N/APristine Springs N/A N/A N/A
Vaagen Brothers Lumber Inc.N/A N/A N/A
Horseshoe Bend Hydro N/A N/A N/A
Contractors Power Group Inc.N/A N/A N/A
Rupert Cogeneration Partners N/A N/A N/A
Glenns Ferry Cogeneration Partne N/A N/A N/A
Total
FERC FORM NO.1 lED. 12-90)Page 326.
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) n A Resubmission 04/30/2004
Y-H jwI ccouRi~g~~) (contlnueay(Including po er exc ange
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups. for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column (j), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401 , line 10. The total amount in column (h) must be reported as Exchange Received on Page 401
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13.
9. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.Received Delivered
\~~
\fl
of Settlement ($)
(g)
(h)(i)(m)
63,25E 224 06~224 064
76~238,861 238,867
28f 79,181=185
14C 33C 330
471 62f 625
731 2,420 420 237
23,991 557 76:557,762
30l 381 62~381 624
91~40,331 40,331
26,09~229,29~229,299
91 e 714 714 652
70~235 621 235,621
39C 817 03c 817 030
641 897 897 747
361 292 235,952 408,955 815,124 147 773 108 391 617 150,979 84~
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company
(1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) DA Resubmission 04/30/2004
~CHA~ED POWER hAccou~t 555)
(nclu Ing power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF . for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Statistical FERC Rate Average Actual Demand (MW)Line Name of Company or Public Authority
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average Average
cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Lewandowski Farms N/A N/A N/A
2 Tasco - Nampa N/A N/A N/A
3 Tasco - Twin Falls N/A N/A N/A
Pristine Springs Inc #3 ~I:F',N/A N/A N/A
"",.,C
6 Other Purchased Power
7 AEP Service Corp.WSPP N/A N/A NIA
8 Allegheny Energy Supply Company,WSPP N/A N/A N/A
9 Arizona Public Service Co.WSPP N/A N/A N/A
Arizona Public Service Co.WSPP NIA N/A N/A
Avista Corp. - WWP Div.WSPP N/A N/A N/A
Avista Corp. - WWP Div.WSPP N/A N/A N/A
Avista Energy, Inc.WSPP NIA NIA NIA
Avista Energy, Inc.WSPP N/A N/A N/A
-c-
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company
(1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) n A Resubmission 04/30/2004
ccou
R~~g~~) (Continued)(Including power exc ange )
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column G), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401 , line 10. The total amount in column (h) must be reported as Exchange Received on Page 401,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13.
9. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.
Received Delivered
\~~($)
of Settlement ($)
(g)
(h)(i)(I)(m)
121 75!755
85!55,72,55,723
371 11,810
37,375 519 72C 519,720
20C 70(700
17.163,75~163,754
91,62~740 19~740,199
361 10:::361 103
107 46:::107,463
23,56:891 83,891 837
41(323,54C 323,540
361 292 235,952 408,955 815,124 147,773,108 391 617 150 979,84~
FERC FORM NO.1 (ED. 12.90)Page 327.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company
(1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) n A Resubmission 04/30/2004
PU~CHA~ED POWER hAccou~t 555)
(nclu Ing power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RO service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average Average
cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
Benton County PUD WSPP N/A N/A N/A
Benton County PUD WSPP N/A N/A N/A
Black Hills Power Inc.WSPP N/A N/A N/A
Black Hills Power Inc.WSPP N/A N/A N/A
Bonneville Power Administration WSPP N/A N/A N/A
Bonneville Power Administration WSPP N/A N/A N/A
7 BP Energy Company WSPP N/A N/A N/A
8 BP Energy Company WSPP NIA N/A N/A
9 Burbank, City of WSPP N/A N/A N/A
Calpine Energy Services, loP.WSPP N/A N/A N/A
Calpine Energy Services, loP.WSPP NIA N/A N/A
Cargill-Alliant, LLC WSPP N/A N/A N/A
Cargill-Alliant, LLC WSPP NIA N/A N/A
Chelan Co PUD WSPP N/A N/A N/A
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) riA Resubmission 04/30/2004
CCOUR\~8~~) (Continued)!lnCludlng power exc ange
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups. for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
, 8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13.
9. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.
Received Delivered
($)\~~($)
of Settlement ($)
(g)
(h)(i)(I)(m)
76E 68,02E 025
4,40C 180,96C 180 960
30,64~100,4E).j 100,464
68C 68,72C 68,720
62,645 2,477,43E 2,477,436
215 68E 268,23~268,233
36C 303 66,303
53,OOC 016,312 016,312
19E 30C 300
92~141,285 141 289
06"1 273,69~273 692
15E 202 03E 202,035
07E 658,94E 658 948
33,769 293,14"293,142
361 292 235,952 408,955 815 124 147 773,108 391 617 150,979,849
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) i:i A Resubmission 04/30/2004
~C~A~ED POWER hAccou~t 555)nc u Ing power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RO service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average Average
cation Tariff Number Demand (MW)Monthly NCP Demam Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Clatskanie PUD WSPP N/A N/A N/A
Conoco Inc.WSPP N/A N/A N/A
Constellation Power Source, Inc.WSPP N/A N/A N/A
4 Coral Power, LLC WSPP N/A N/A N/A
5 Douglas County PUD WSPP N/A N/A N/A
6 Douglas County PUD WSPP N/A N/A N/A
7 Duke Energy Trading and Marketin WSPP N/A N/A N/A
8 Entergy-Koch Trading, LP WSPP N/A N/A N/A
9 Entergy-Koch Trading, LP WSPP N/A N/A N/A
Eugene Water & Electric Board WSPP N/A N/A N/A
Eugene Water & Electric Board WSPP N/A N/A N/A
Franklin County P.WSPP N/A N/A N/A
Grays Harbor PUD WSPP N/A N/A N/A
Grays Harbor PUD WSPP N/A N/A N/A
..,
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) riA Resubmission 04/30/2004
CCOU
~\~B~~) (\,;ontlnueo)"(Including power exc ange
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RO purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak, Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401 , line 10. The total amollnt in column (h) must be reported as Exchange Received on Page 401
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401 , line 13.
9. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.Received Delivered
\t~
($)
of Settlement ($)
(g)
(h)(i)(I)(m)
20(40C 42,400
18~185
740 161 ,58E 161 585
461 906,03~906,035
79C 87E 875
792 272 30~272 309
20C 592,91C 592 910
72f 725
05C 139,03f 139,035
72C 29,61(29,610
80C 348,20(348 200
941:44(27,440
12,55~499,99f 499,996
4Of 46~462
361 292 235,952 408,955 815,124 147 773 108 391 617 150,979,84~
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company
(1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
~CHA~ED POWER hAccou~t 555)nclu Ing power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RO service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category f~r transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average Average
cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Mieco, Inc.WSPP N/A NlA N/A
Mirant Americas Energy Marketing WSPP N/A NlA N/A
3 Morgan Stanley Capital Group Inc WSPP N/A NlA N/A
4 Morgan Stanley Capital Group Inc WSPP N/A NlA NlA
5 Nevada Power Company WSPP NIA N/A N/A
6 NorthWestem Energy, L.L.C.WSPP N/A N/A N/A
7 NorthWestem Energy, L.L.C.WSPP N/A N/A N/A
8 NorthWestem Energy, L.L.C.V6-N/A N/A N/A
Pacific Northwest Generating Coo WSPP N/A N/A N/A
Pacific Northwest Generating Coo WSPP N/A N/A N/A
PacifiCorp Inc.WSPP N/A N/A N/A
PacifiCorp Inc.WSPP N/A N/A N/A
Pinnacle West Capital Corporatio WSPP N/A N/A N/A
Portland General Electric Compan WSpp N/A N/A N/A
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) n A Resubmission 04/30/2004
.,m
)WE ccouRi~g~~)1Continueay(Including po er exc ange
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RO purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column (j), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
,- ~,!,ount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401 , line 13.
9. Footnote entries as required and provide explanations following all required data.
, ,
_0.'
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total Q+k+l)No.Received Delivered
\~~
\fl
of Settlement ($)
(g)
(h)(i)(m)
60C 9Oc 900
16,57f 697 17.697 172
11f 77C 770
452 73(19,764,25(19,764,250
901 86(860
811 172 871 172 878
62!64f 64,645
45,35"600,600,209
41/57,610
13,20C 506,74C 506,740
225,92.225,922
99,977 611 977,611
29,OOC 1, 162,8OC 162 800
740 161 740,161
361,292 235,952 408 955 815,124 147 773 108 391,617 150,979,841
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) nA Resubmission 04/30/2004
~CHA~ED POWER hAccou~t 555)nclu ang power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RO service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average Average
cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Portland General Electric Com pan WSPP N/A N/A N/A
2 Powerex Corp.WSPP N/A N/A N/A
3 Powerex Corp.WSPP N/A N/A NJA
4 PPL Montana, LLC WSPP N/A N/A N/A
5 PPL Montana, LLC WSPP N/A N/A N/A
6 PPM Energy, Inc.WSPP N/A N/A N/A
7 PPM Energy, Inc.WSPP N/A N/A N/A
8 Public Service Co. of Colorado WSPP N/A N/A N/A
9 Public Service Co. of Colorado WSPP N/A N/A N/A
Public Service Company of New Me WSPP N/A N/A N/A
Public Service Company of New Me WSPP N/A N/A N/A
Puget Sound Energy, Inc.WSPP N/A N/A N/A
Puget Sound Energy, Inc.WSPP N/A N/A N/A
Rainbow Energy Marketing Corpora WSPP N/A N/A N/A
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
Y- )wecCOUR\~g~~) (Continued)(Including po er exc ange )
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RO purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401 , line 10. The total amount in column (h) must be reported as Exchange Received on Page 401,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401 , line 13.
9. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total Q+k+l)No.
Received Delivered
($)\~~($)
of SetUement ($)
(g)
(h)(i)(I)(m)
177,23.(138,42~138 428
491 808 29~808,293
65!3,414 24~414,242
59,81E 133,261 133 261
194,32S 625 461 625,461
38~399 275 399,279
58E 539 02C 539,020
95~97,65E 655
99~206,90~1 ,206,908
549 636,34E 636 345
800 50,OOC 000
15,62S 656,625 656,629
51,055 973,789 973,789
681 332,994 332,994
361 292 235,952 408,955 815,124 147 773,108 391 617 150,979,849
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) n A Resubmission 04/30/2004
PU~CHA~ED POWER ~Accou~t 555)
(nclu Ing power exo anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RO service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service.Use this category for all firm services, where the duration .of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
OS - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average Average
cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(0)(d)(e)(f)
1 Rainbow Energy Marketing Corpora WSPP N/A N/A N/A
2 Rocky Mountain Generation WSPP N/A N/A N/A
3 Rocky Mountain Generation WSPP N/A N/A N/A
4 Salt River Project WSPP N/A N/A N/A
5 Seattle City Light WSPP N/A N/A N/A
6 Seattle City Light WSPP N/A N/A N/A
7 Sempra Energy Trading Corporatio WSPP N/A N/A N/A
8 Sierra Pacific Power Company WSPP N/A N/A N/A
9 Sierra Pacific Power Company WSPP N/A N/A N/A
Silicon Valley Power WSPP N/A N/A N/A
Snohomish County PUD WSPP N/A N/A N/A
Snohomish County PUD WSPP N/A N/A N/A
Tacoma Power WSPP N/A N/A N/A
Tacoma Power WSPP N/A N/A N/A
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) DA Resubmission 04/30/2004
CCOU
R\~5~~ ;(Continued)Tincluding p-ower exc ange
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups. for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RO purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (t). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401 , line 10. The total amount in column (h) must be reported as Exchange Received on Page 401,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401 , line 13.
9. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.
Received Delivered
($)~~~
of Settlement ($)
(g)
(h)(i)(m)
15,27E 601 601 622
59E 115,87C 115,870
55C 550
52C 555,80€555,809
15,341 560,02~560 022
18,02~814 50E 814 506
34,87~625 84!625,849
69!149,76C 149,760
4,471 175,94C 175 940
53,80C 250,75C 250,750
78C 364 5Oe 364,508
OOC 252,40C 252 400
03E 202,99.202,992
667 105 38~105 389
361 292 235,952 408,955 815,124 147,773 108 391 617 150,979 84!
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003
(2) CiA Resubmission 04/30/2004
PU~CHA~ED POWER hAccou~t 555)(nclu Ing power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RO service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average Average
cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
Tractebel Energy Marketing, Inc.WSPP N/A N/A N/A
Tractebel Energy Marketing, Inc.WSPP NJA N/A N/A
TransAlta Energy Marketing (U.WSPP NJA N/A N/A
TransAlta Energy Marketing (U.WSPP N/A N/A N/A
TransCanada Power WSPP N/A N/A N/A
Tri-State Generation and Transmi WSPP N/A N/A N/A
Tullock Irrigation District WSPP N/A N/A N/A
Tullock Irrigation District WSPP N/A N/A N/A
Utah Associated Municipal Power WSPP N/A N/A N/A
Utah Associated Municipal Power WSPP N/A N/A N/A
Utah Municipal Power Agency WSPP NJA N/A N/A
Westem Area Power Administratio WSPP N/A N/A N/A
Westem Area Power Administratio WSPP N/A N/A N/A
Astaris, LLC N/A N/A N/A
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) DA Resubmission 04/30/2004
CCOUR\~3g~) lljomlnUeo)(Including power exc ange )
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, ,for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or-contract designations under which service, as
identified in column (b), is provided.
...
5. For requirements RO purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (SO-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column m, energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (I). Explain in a footnote all components of the amount shown in column (I). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amountforthe net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, previae aneXplariatory footnote.
8. The data in column (gjthrough'(m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401, line 10. The total amount in column (h) must be reported as Exchange Received on Page 401
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401 , line 13.
9. Footnote entries as required and provide explanations followingl:ill required data.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.Received Delivered
~~~($)
of Settlement ($)
(g)
(h)(i)(I)(m)
55,754 55,754
600 815,700 815,700
13,843 536,353 536,353
92E 246,99E 246,996
10C 325 325
OO~514 514
58E 20,452 452
102 95E 958
48,27::1,431 477 431,477
40~15E 156
84C 840
13E 64C 640
38E 79f 75,798
, .. ...".""" ...., ,
129 52.:129 523
361 292 235,952 408,955 815 124 147 773,108 391 617 150 979,84E
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
~CHA~ED POWER hAccou~t 555)
(nclu Ing power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., the
supplier includes projects load for this service in its system resource planning). In addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RO service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF . for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
IU - for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term" means
longer than one year but less than five years.
EX - For exchanges of electricity. Use this category for transactions involving a balancing of debits and credits for energy, capacity, etc.
and any settlements for imbalanced exchanges.
as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average Average
cation Tariff Number Demand (MW)Monthly NCP Deman ~ Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Anaheim, City of WSPP
Bonneville Power Adm WSPP
PacifiCorp Inc.WSPP
PPL Montana, LLC 105
Puget Sound Energy, Inc.WSPP
6 Bonneville Power Administration
NorthWestem Energy, LLC.
PacifiCorp Inc.
9 Sierra Pacific Power Company
Other Transactions
Acctg Valuation of
PPL Montana, LLC Exchange
Acctg Valuation of Anaheim,
City of Exchange
Total
FERC FORM NO.1 lED. 12.90)Page 326.
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) DA Resubmission 04/30/2004PI CCOU
R\~g~~) (Continued)
- .-... '
(1nCiudlng power exc ange )
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RO purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column 0), energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (I). Explain in a footnote all COmponents of the amount shown in column (I). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. If more energy was delivered than received, enter a negative amount. If the settlement amount (I)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The datail! column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401 , line 10. The total amount in column (h) must be reported as Exchange Received on Page 401,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401 line 13.
9. Footnote entries as required and provide explanations following all required data.
,--
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.Received Delivered
~~~($)
of Settlement ($)
(g)
(h)(i)(I)(m)
550 44,180
118,800 107 950
25,502 699
454
36,057 225,674
20,935
342 342
390,275 390,275
361 292 235,952 408 955 815,124 147 773,108 391 617 150,979,84~
FERC FORM NO.1 (ED. 12-90)Page 327.
This Page Intentionally Left Blank
Name of Respondent This Report is:Date of Report Year of Report
(1) 2S An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec31 2003
FOOTNOTE DATA
!schedule Page: 326 Line No.Column:
The Tamarack Energy Partnership demand readings are taken from an electronic demand
recorder provided by Idaho Power Co. The actual demand is not used in determining the
ost of energy.
!schedule Page: 326.Line No.Column: b
on Firm Purchases
!schedule Page: 326.Line No.Column: b
on Firm Purchases
!schedule Page: 326.Line No.Column:
da West, a subsidiary of Idaho Power Company, has partial ownership of these projects.
!schedule Page: 326.Line No.13 Column:
on Firm Purchases
!schedule Page: 326.Line No.Column: a '
da West, a subsidiary of Idaho Power Company, has partial ownership of
!schedule Page: 326.Line No.Column: a"
da West, a subsidiary of Idaho Power Company, has partia l ownership of
!schedule Page: 326.Line No.Column:
da West, a subsidiary of Idaho Power Company, has partial ownership of
!schedule Page: 326.Line No.Column: b
on Firm Purchases
!schedule Page: 326.Line No.Column: b
on Firm Purchases
!schedule Page: 326.Line No.Column: b
on Firm Purchases
!schedule Page: 326.Line No.Column:b
Non Firm Purchases
ISchedule Page: 326.Line No.Column: g
Energy difference between scheduled and actual receipts for small power producers
!schedule Page: 326.11 Line No.14 Column: b
- u_-
Payments for voluntary load reduction
!schedule Page: 326.12 Line No.Column: b
Scheduled losses not removed with loss transactions
!schedule Page: 326.12 Line No.Column: b
Scheduled losses not removed with loss transactions
!schedule Page: 326.12 Line No.Column: b
cheduled losses not removed with loss transactions.
!schedule Page: 326.12 Line No.Column: b
Scheduled losses not removed with loss transactions
these proj ects.
these projects.
these projects.
---
IFERC FORM NO.1 (ED. 12-87)Page 450.
Date of Report
(Mo. Da, Yr)
04/30/2004
ccountIncluding transactions referred to as 'wheeling
1. Report all transmission of electricity, i. e., wheeling, provided for other electric utilities, cooperatives, municipalities, other public
authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers.
2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c).
3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or
public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a), (b) or (c)
4. In column(d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
LF - for Long-term firm transmission service. "Long-term" means one year or longer and "firm" means that service cannot be
interrupted for economic reasons and is intended to remain reliable even under adverse conditions. For all transactions identified as
, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get
out of the contract.
SF - for short-term firm transmission service. Use this category for all firm services, where the duration of each period of commitment
for service is less than one year.
Name of Respondent
Idaho Power Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Line
No.
Energy Received From
(Company of Public Authority)
(Footnote Affiliation)
(b)
United States Bureau of Reclamati
12 Cargill
13 Conoco
14 Constellation
15 Coral Power
BC Hydro (powerx)
Bonneville Power Administration
Various
Various
PacifiCorp
16 IdaCorp Energy
17 PP&L Montana
Various
Idaho Power Company
PP&L Montana
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328
Year of Report
Dec. 31 2003
Energy Delivered To
(Company of Public Authority)
(Footnote Affiliation)
(c)
Oregon Trails Electric Co-op
USBR, Raft River Electric Co-op,
Vigilante
Milner Irrigation District
Bonneville Power Administration
Nevada Power Company/Sierra Pacif
Bonneville Power Administration
Northwestem
Bonneville Power Administration
Nevada Power Company/Sierra Pacif
Bonneville Power Administration
Various
Various
Nevada Power Company/Sierra Pacif
Various
Nevada Power Company/Sierra Pacif
Various
Statistical
Classifi-
cation
(d)
LF '
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) n A Resubmission 04/30/20041:1 "';,(1- ccount 45o)(l;ontlnued)
(Includina transactions reffered to as 'wlieeling
as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
nonfirm service regardless of the length of the contract and service from, designated units of less than one year. Describe the nature of
the service in a footnote for each adjustment.
AD - for out-ot-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract
designations under which service, as identified in column (d), is provided.
6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the
designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column
(g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the
contract.
7. Report in column (h) the number of megawatts of billing demand that is specified in the firm transmission service contract. Demand
reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain.
Name of Respondent
Idaho Power Company
, -,-,
FERC Rate Point of Receipt
, Schedule of (Subsatation or Other
' " ,
Tariff Number Designation)(e) (f)
--
LaGrande/Hines/Hame
~LaGrande/HineslHame~Bannack Tap
--
Minidoka, Idaho
Legacy Lucky Peak, Idaho
Borah or Kinport, Id
Borah or Kinport, Id
Borah or Kinport, Id
Various in Idaho
Various in Idaho
5 LaGrande, Oregon
Various in Idaho
Various in Idaho
Borah or Kinport, Id
Various in Idaho
Various in Idaho
Various in Idaho
FERC FORM NO.1 lED. 12-
Year of Report
Dec. 31, 2003
Point of Delivery
. (Substation or Other
Designation)
'" (g)
Various in Oregon , n
Various in Idaho
Vigilante Electric C
Various in Idaho
LaGrande, Oregon
Midpoint, Idaho
LaGrande, Oregon
Lolo, Montana
Varrious in Idaho
Various in Idaho
Midpoint, Idaho
Various in Idaho
Billing
Demand
(MW)
(h)
TRANSFER OF ENERGY Line
No.Megawatt Hours
Received
(i)
Megawatt Hours
Delivered
252,13.
184,29~
252 132
183,492
72f728
699
165 372
63,000
295
224,636
178,150
309
248,940
165
165
113,532
586
165,37~
63,OO(
29f
224 63!
178,15(
3O!
248,94(
16E
16E
113,53~
58f
Borah or Brady, Idah
Midpoint, Idaho
Various in Idaho
Midpoint, Idaho
Various in Idaho
180 460,367 456,46~
PaQe 329
Name of Respondent
Idaho Power Company
This ~ort Is:(1) ~ An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
04/30/2004
Year of Report
Dec. 31 2003
ccount
(Including transactions referred to as 'wheeling
1. Report all transmission of electricity, i. e., wheeling, provided for other electric utilities, cooperatives, municipalities, other public
authorities, qualifying facilities, non-traditional utility suppliers and ultimate customers.
2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c).
3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or
public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a), (b) or (c)
4. In column(d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
LF - for Long-term firm transmission service. "Long-term" means one year or longer and 'firm" means that service cannot be
interrupted for economic reasons and is intended to remain reliable even under adverse conditions. For all transactions identified as
, provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get
out of the contract.
SF - for short-term firm transmission service. Use this category for all firm services, where the duration of each period of commitment
for service is less than one year.
Line
No.
Energy Received From
(Company of Public Authority)
(Footnote Affiliation)
(b)
Morgan Stanley Capital Group, Inc
Nevada Power Company/Sierra Pacif
Bonneville Power Administration
" PacifiCorp
PacifiCorp
1' PacifiCorp
PacifiCorp
Public Service Colorado
PacifiCorp
Bonneville Power Administration
Bonneville Power Administration
Energy Delivered To
(Company of Public Authority)
(Footnote Affiliation)
(c)
Payment By
(Company of Public Authority)
(Footnote Affiliation)
(a)
1 Morgan Stanley Capital Group, Inc.
2 Nevada Power Company/Sierra Pacific Powe
3 Rainbow Energy
4 ;1~a'::l"SB~
5 PacifiCorp
Portland General Electric
8 Public Service Colorado
9 Sempra Energy
10 Transalta Energy
11 Bonneville Power Administration
Various
Nevada Power Company/Sierra Pacif
Nevada Power Company/Sierra Pacif
PacifiCorp - East
PacifiCorp
PacifiCorp
Bonneville Power Administration
Various
Nevada Power Company/Sierra Pacif
PacifiCorp - East
Bonneville Power Administration
TOTAL
FFRI"'. FORM NO, 1 (ED. 12-90)Page 328.
Statistical
Classifi-
cation
(d)
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003
(2) t1A Resubmission 04/30/2004
~I ..........V I HI~II Y FpR I..! I , """ ,..,J ,I' ccount 456)(Contmuear(Including transactions reffered to as 'wtieelina
as - for other service. Use this category only for those services which cannot be placed in the above-defined categories, such as all
nonfirm service regardless of the length of the contract and service from, designated units of less than one year. Describe the nature of
the service in a footnote for each adjustment.
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
5. In column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC rate schedules or contract
designations under which service, as identified in column (d), is provided.
6. Report receipt and delivery locations for all single contract path, "point to point" transmission service. In column (f), report the
designation for the substation, or other appropriate identification for where energy was received as specified in the contract. In column
(g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the
contract.
7. Report in column (h) the number of megawatts of billing demand that is specified in the firm transmission service contract.Demand
reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand "Meg8WattHours Megawan Hours No.Tariff Number Designation)Designation)(MW) , Received Delivered
(e)(f)
(g)
(h)(i)
Various in Idaho Various in Idaho 269,746 269,74€
Various in Idaho Various in Idaho 822,569'822,56E
Enterprise, Oregon Midpoint, Idaho 15,261 15,261
Legacy Jim Bridger, Wyoming Various in Idaho 414,586 414 58E
Various in Idaho Various in Idaho 375 193 375,19~
Enterprise, Oregon Pine Creek, Oregon 232 23~
Borah or Kinport, Id Enterprise, Oregon
Various in Idaho Various in Idaho 102,993 102,99::
Borah or Kinport, Id Midpoint, Idaho 125 121:
Enterprise, Oregon Borah or Brady, Idah 1,406 1,40€
180 460 367 456,46!
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This I
~j/
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) n A Resubmission 04/30/2004
! Ur ELEG. M'V" T r-YM
'"':... ,~, '~
~ccount456)(Continueay(Including transactions reffered to as 'wlieeling
8. Report in column (i) and G) the total megawatthours received and delivered.
9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand
charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the
amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including
out of period adjustments. Explain in a footnote all components of the amount.shownin column (m). Report in column (n) the total
charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column
(n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service
rendered:- -
10. Provide total amounts in column (i) through (n) as the last Line. Enter "TOTAL" in column (a) as the Last Line. The total amounts
in columns (i) and G) must be reported as Transmission Received and Delivered on Page 401 , Lines 16 and 17, respectively.
11. Footnote entries and provide explanations following all required data.
REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS
Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line
($)($)($)
(k+l+m)No.
(k) ,
. ,
(I)(m)(n)
569 124
- ,
312,536 881 660
713,000 233,128 946,128
15,000 15,000
140 14,140
860
272,867 272,867
233,928 233,928
411 309 411,309
288,265 288,265
867 194 867 194
872 872
051,013 051,013
756 756
878 878
422 651 422,651
778 778
301 371 15,347 732 518,102 18,131,001
.".,,0'" ."noil "In 1 ,."n 1 ?_on\D..n.. 330
Name of Respondent This 'OOort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) DA Resubmission 04/30/2004, u.t' FQR l.! I Mt:H::i ~Account 456) (Continued)(Including transactions reffered to as 'wheeling
8. Report in column (i) and (j) the total megawatthours received and delivered.
9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demand
charges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to the
amount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including
out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total
charge shown on bills rendered to the entity Listed in column (a). If no monetary settlement was made, enter zero (11011) in column
(n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service
rendered.
10. Provide total amounts in column (i) through (n) as the last Line. Enter "TOTAL" in column (a) as the Last Line. The total amounts
in columns (i) and (j) must be reported as Transmission Received and Delivered on Page 401, Lines 16 and 17 , respectively.
11. Footnote entries and provide explanations following all required data.
---,..,,--
" REVENUE.FROMTRANSMISSION OF ELECTRICITY FOR OTHERS
Demand Charges Energy Charges (Other Charges) Total Revenues ($)I Line
($)($)($)
(k+l+m)No.
(k)(I)(m)(n)
117 267 117,267
294,467 294 467
".... -,
80,374 80,374
747 847 747 847
599,327 1 ,599,327
247 864 10,111
102 102
355,881 355 881
384 384
882 882
.522,962
301,371 15,347,732 -518,102 18,131,001
FERC FORM NO.1 (ED. 12-90)Page 330.
This page Intentionally Left Blank
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmlssion 04/30/2004 Dec 31, 2003
FOOTNOTE DATA
!Schedule Page: 328 Line No.Column:
The network service agreement between Idaho Power and the Bonneville Power Administration
for the Oregon Trail Electric Cooperative expiers September 30, 2011.
The billing demand for network service is the customer s demand at the time of Idaho Power
ompany transmission system peak and varies by month.
!Schedule Page: 328 Line No.Column:
pen Access Transmission Tariff, Volume 5, first revision
!Schedule Page: 328 Line No.Column:
The network service agreement between Idaho Power and the Bonneville Power Administration
for the USBR and Priority Firm Customers expires December 31, 2003. Raft River expires
September 30, 2011.
It is not possible to seperately identify scheduled and actual energy usage until after,- June 30, 2003 when meters were installed.
The billing demand for network service is the customer s demand at the time of Idaho Power
ompany transmission system peak and varies by month.
!Schedule Page: 328 .Line No.Column:
The, agreement between ,Idaho Power and the Bonneville Power Administration expires
Sep:tember 20, 2016.
!Schedule Page: 328 Line No.Column:
The contract between Idaho Power and the Milner Irrigation District will automatically
renew on December 31, 2003 for a five year term unless either party provides prior notice.
,-
~chedule Page: 328 Line No.Column:
, Legacy, contract prior to the Open Access Transmission Tariff
!Schedule Page: 328 Line No.Column:
The agreement between Idaho Power and the City of Seattle expires December 31, 2007.
ontract demand for 2003 was zero.
!Schedule Page: 328 Line No.Column:
Monthly Customer Charge
!Schedule Page: 328 Line No.Column:
The contract between Idaho Power and Arizona Public Service expires on March 31, 2004.
!Schedule Page: 328 Line No.Column:
he contract between Idaho Power and Arizon Public Services expires on March 31, 2004.
!Schedule Page: 328 Line No.Column:
he contract between Idaho Power and Arizona Public Service expirec on March 31, 2004.
!Schedule Page: 328.Line No.Column:
The contract between Idaho Power and PacifiCorp is for the life of Bridger project per
1992 Restated Transmission Service Agreement (RTSA) FERC filing 3/9/92.
ISchedule Page: 328.Line No.Column:
The contract between Idaho Power and PacifiCorp - Imnaha expires on September 30, 2010.
ISchedule Page: 328.Line No.11 Column: Prior year accounting adj ustment
IFERC FORM NO.(ED. 12-87) Page 450.
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31, 2003(2) n A Resubmission 04/30/2004
TRANS~ ISSION OF ELECTRICITY BY OTHE S (Account 565)
(Including transactions referred to as "wheeling
1. Report all transmission, Le., wheeling of electricity provided to respondent by other electric utilities, cooperatives, municipalities, or
other public authorities during the year.
2. In column (a) report each company or public authority that provide transmission service. Provide the full name of the company;
abbreviate if necessary, but do not truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation with the
transmission service provider.
3. Provide in column (a) subheadings and classify transmission service purchased form other utilities as: "Delivered Power to
Wheeler" or "Received Power from Wheeler.
4. Report in columns (b) and (c) the total Megawatthours received and delivered by the provider of the transmission service.
5. In columns (d) through (g), report expenses as shown on bills or vouchers rendered to the respondent. In column (d), provide
demand charges. In column (e), provide energy charges related to the amount of energy transferred. In column (f), provide the total of
all other charges on bills or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all
components of the amount shown in column (f). Report in column (9) the total charge shown on bills rendered to the respondent. If no
monetary settlement was made, enter zero (") column (g). Provide a footnote explaining the nature of the non-monetary settlement,
including the amount and type of energy or service rendered.
6. Enter "TOTAL" in column (a) as the last Line. Provide a total amount in columns (b) through (g) as the last Line. Energy provided by
the respondent for the wheeler's transmission tosses should be reported on the Electric Energy Account, Page 401. If the respondent
received power from the wheeler, energy provided to account for Losses should be reported on Line 19. Transmission By Others
Losses, on Page 401. Otherwise, Losses should be reported on line 27, Total Energy Losses, Page 401.
7. Footnote entries and provide explanations following all required data.
Line Name of Company or Public TRANSFER OF ENERGY
_, -
EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS
No.Authority (Footnote Affiliations)Magawatt-Magawan-
!=,,
emana.~nergy \JU1er Total Cost of
tiOUfS tiours Charres Charres Charres Trans~ssionecelvDelivered
(a)(b)(c)(d)(e)(f)
Delivered Power to
Bonneville Power Admin 235 205 235 205 519 871 519,871
Sierra Pacific Power Co 642 642 118,689 118,689
4 Tacoma Power
5 Rec d Power from
Avista Corp 505 218 505 218 623,271 623,271
7 Benton County PUD 391 391 758 758
Bonneville Power Admin 254 902 254 902 543,224 43,633 586,857
Clatskanie PUD 056 056 616 616
Grant County PUD 422 33,422 70,498 70,498
Northwestem Energy 111 188 111,188 204 000 47,907 251,907
Okanogan County 963 963 15,926 926
PacifiCorp Inc 350,047 350,047 069,554 069 554
Seattle City Light 088 088 149,230 149,230
Snohomish County PUD 604 604 146,759 146 759
155,214 155,214
TOTAL 728,751 728,751 111 881 312,841 424,722
FERC FORM NO.1 (ED. 12-90)Page 332
Name of Respondent This Report is:Date of Report Year of Report
(1) 2S An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec 31, 2003
FOOTNOTE DATA
~chedule Page: 332 Line No.16 Column:
Insurance claim for the Midpoint loss 9/9/01. Reimbursement of transmission charges to
reroute power.
IFERC FORM NO.1 (ED. 12-87) Page 450.
Name of Respondent This wort
Is:Date of ReRort Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)
Dec. 31, 2003
(2) A Resubmission 04/30/2004
MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (ELECTRIC)
Line Descri
rtiOn
Amount
No.(b)
Industry Association Dues 263,656
Nuclear Power Research Expenses
Other Experimental and General Research Expenses 000
Pub & Dist Info to Stkhldrs...expn servicing outstanding Securities 899 130
Oth Expn ::.=5,000 show purpose, recipient, amount. Group if 0:: $5,000
Rotheford Barker 16,520
John Carley 17,615
Jack Lemley 18,540
Gary Michael 18,040
Jon Miller 36,000
Peter O'Neill 18,020
Robert Tintsman 19,040
Miscellaneous General Management
Listing Services-New York Stock Exchange 35,482
Pacific Stock Exchange 500
Standard & Poors 73,450
Memberships:
Assessors Convention
Associated Taxpayers of Idaho 939
Boise Metro 73,770
The Conference Board 500
Idaho Cattlemen Association 8,400
Idaho Mining Association 500
Pacific NW Utilities 25,725
Utility Wind Interest Group 750
West Associates 189
Wyoming Taxpayers 202 863
TOTAL 839,679
t:t:Rr'. t:nRM Nn 1 (t:n, 1?-~4\Paae 335
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) Ei A Resubmission 04/30/2004
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Account 403,404 405)
(Except amortization of aquisition adjustments)
1. Report in section A for the year the amounts for: (b) Depreciation Expense (Account 403; (c) Depreciation Expense for Asset
Retirement Costs (Account 403.1; (d) Amortization of Limited-Term Electric Plant (Account 404); and (e) Amortization of Other Electric
Plant (Account 405).
2. Report in Section 8 the rates used to compute amortization charges for electric plant (Accounts 404 and 405). State the basis used to
compute charges and whether any changes have been made in the basis or rates used from the preceding report year.
3. Report all available information called for in Section C every fifth year beginning with report year 1971 , reporting annually only changes
to columns (c) through (g) from the complete report of the preceding year.
Unless composite depreciation accounting for total depreciable plant is followed, list numerically in column (a) each plant subaccount
account or functional classification, as appropriate, to which a rate is applied. Identify at the bottom of Section C the type of plant
included in any sub-account used.
In column (b) report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and showing
composite total. Indicate at the bottom of section C the manner in which column balances are obtained. If average balances, state the
method of averaging used.
For columns (c), (d), and (e) report available information for each plant subaccount, account or functional classification Listed in column
(a). If plant mortality studies are prepared to assist in estimating average service Lives, show in column (f) the type mortality curve
selected as most appropriate for the aCC:OLlilt and'ir'incolumn (g), if available, the weighted average remaining life of surviving plant. If
composite depreciation accounting is used, report available information called for in columns (b) through (g) on this basis.
4. If provisions for depreciation were made during the-year-.in,addition to depreciation provided by application of reported rates, state at
the bottom of section C the amounts and nature of the provisions and the plant items to which related.
, ,- ",--
A. Summary of Depreciation and Amortization Charges
Depreciation Amortization of
Line ~reciation Expense for Asset Limited Term Amortization of
No.Functional Classification xpense Retirement Costs Electric Plant Other Electric Total
(Account 403)(Account 403.(Account 404)Plant (Ace 405)
(a)(b)(c)(d)(e)(f)
1 Intangible Plant 846,566 846,566
2 Steam Production Plant 23;438,016 23,438,016
3 Nuclear Production Plant
4 Hydraulic Production Plant-Conventional 102,929 312 103,241
5 Hydraulic Production Plant-Pumped Storage
6 Other Production Plant 655,855 655,855
7 Transmission Plant 159,741 159,741
8 Distribution Plant
. "
043,045 30,043,045
9 General Plant 513,569 513 569
Common Plant-Electric
TOTAL 87,913 155 846 878 760,033
B. Basis for Amortization Charges
Account 404
Balance to be 2003 Balance to be Remaining months of
Amortized Amortization amortized 12/31/03 amortization 12/31/03
(1)39,736 15,372 364
(2)000 12,000 48,000
(3)858,841 236,615 926,711
(4)35,306,712 570,639 28,896 915
(5)271,586 252 259 334 254
Total 846,878
(1) T E Roach development archaeological study, FERC & Oregon license costs (temination date July 31 , 2005).
(2) Shoshone-Bannock Tribe license and use agreement (termination date December 31 , 2023).
(3) Middle snake relicensing costs (amortized over a 30-year liscense period).
(4) Computer software packages (amortized over a 60 month period from date of purchase).
(5) American Falls dam road rebuild (termination date February 28, 2025).
""""',. """"'II """ 1 fDC\I 1')-"':1\Paae ~~R
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company
(1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) EjA Resubmission 04/30/2004
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line uepreclacle I:stlmatea Net Appllea Mortality Average
No.Account No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining
(a\
(In Th?~fandS)~~f
(perJ\ent)(pe
r~~nt)YNe ~~f
310.203 75.R4.19.
311.129,546 90.10.S1.18.
312.959 55.10.R3.19.
312.378,705 70.10.R1.18.
312.917 25.20.R3.16.
314.112 666 50.10.50.17.
315.61,081 65.S1.17.
316.10,751 45.RO.16.
316.237 25.L3.
316.25.L3.
316.17.25.52.
316.416 14.35.LO.
317.000 060
Subtotal Steam 778,596
331.127,904 100.20.S1.36.
332.19,461 85.10.S4.31.
332.217 687 85.10.S4.34.
332.600 39.1.44 SQUARE 63.
333.184 436 80.1.83 R3.38.
334.35,531 47.R1.28.
335.13,965 100.SO.34.
336.934 75.R3.34.
Subtotal Hydro 611 518
341.207 35.SQUARE 34.
342.677 35.SQUARE 33.
343.766 35.SQUARE 34.
344.43,903 35.SQUARE 34.
345.1,485 35.SQUARE 34.
346.2,488 35.SQUARE 34.
Subtotal Other 526
350.386 65.R3.52.
352.31,091 60.20.R3.48.
353.212 660 45.SO.32.
354.66,963 60.30.S4.37.
355.88,515 55.60.R2.39.
356.105,795 60.20.R2.41.
359.318 65.R3.27.
Subtotal Transmission 525,728
361.16,411 55.20.R2.40.
"""a" ",na.. Mn fa!:\1 1 ?no:t\Paae ::t::t7
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) EjA Resubmission 04/30/2004
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line Depreclaole t:sumalea I'llet AppU60 Monallty Average
No.Account No.Plant Base Avg. Service Salvage ~r. rates Curve Remaining
la'
(In Th
?~,
SandS)7~f
(perJ,ent)
r:;~nt)ree 7~f
362.127,257 50.01.43.
364.180,886 41.50.R1.29.
365.
' -
-, 94 018 46.30.R2.29.
366.35,555 60.25.R2.51.
367.136,740 37.10.S1.28.
368.264,818 35.R2.27.
369.46,992 30.30.S2.20.
370.40,201 30.L2.19.
371;10 359 28~42 S5.
'21 371.925 11.20.11.RO.
373.962 20.20.R1.10.
Subtotal Distribution 949,124
390.158 100.S1.38.
390.587 50.R3.36.
390.970 25.S3.16.
391.10 689 20.SQUARE
- ,,
391.400 20.SQUARE
391.201 201 34.48 SQUARE
391.204 16.S5.
391.211 089 31.S5.
392.275 25.L3.
392.854 15.50.S2.15.
392.804 25.L3.
392.396 25.L3.
392.597 17.25.S2.10.
392.308 17.25.S2.
392.990 30.25.1.93 S1.21.
393.972 25.SQUARE
394.564 20.SQUARE
395.878 20.SQUARE
396.171 14.35.LO.
397.693 15.11.SQUARE
397.295 15.SQUARE
397.166 15.SQUARE
397.183 10.16.SQUARE
398.102 15.SQUARE
Subtotal General 203,546
Total Plant 120 038
FERC FORM NO.1 (REV. 12-03)Page 337.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31,2003
(2) Fi A Resubmission 04/30/2004
REGULATORY COMMISSION EXPEN ES
1. Report particulars (details) of regulatory commission expenses incurred during the current year (or incurred in previous years, if
being amortized) relating to format cases before a regulatory body, or cases in which such a body was a party.
2. Report in columns (b) and (c), only the current years expenses that are not deferred and the current year's amortization of amounts
deferred in previous years.
Line Description Assessed by Expenses Total . D~terrea
No.(Fumish name of regulatory commission or body the Regulatory Expense for In Account
Commission Current Year 182.docket or case number and a description of the case)Utility (b) + (c)Beginning 0 Year
(a)(b)(c)(d)(e)
Federal Energy Regulatory Commission:
Annual administrative charges 911,792 911 792
General Regulatory Expenses:
Other Expenses 784,458 784,458
7 Regulatory Commission Expenses . Idaho
Intervenor Funding (various cases)500 500
Other Expenses
Oregon Hydro - Fees Amortization ' 158 505 158 505
FI~gulatory Commission Expenses - Oregon
Other Expenses 15,989 15,989
Regulatory Commission Expenses - Nevada
General Regulatory Expenses 029 029
46 TOTAL 070,297 811,976 882,273
FERC FORM NO.1 CEO. 12-96)Page 350
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) fiA Resubmission 04/30/2004
REGULATORY COMMISSION EXPENSES (Continued)
3. Show in column (k) any expenses incurred in prior years which are being amortized. List in column (a) the period of amortization.
4. List in column (f), (g), and (h) expenses incurred during year which were charged currently to income, plant, or other accounts.
5. Minor items (less than $25,000) may be grouped.
EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR
CURRENTLY CHARGED TO Deferred to Contra Amount Deferred in Line
Department /"\I,;~~~m AmOUnt Account 182.Account Account 182.No.End of Year
(ft
(g)
(h)(I)(k)"" ",n (I)
electric 928 911 792
electric 928 784,458
electric 928 500
electric 928 158,505
electric 928 989
electric 928 029
882 273
I:l:a~ I:naM Nn 1 (~n 1 ~MU:\\PaGe 351
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company
(1) An Original (Mo, Da, Yr)Dec. 31, 2003
(2) Fi A Resubmission 04/30/2004
RESEARCH, DEVELOPMENT, AND DEMONS RATION ACTIVITIES
1. Describe and show below costs incurred and accounts charged during the year for technological research, development, and demonstration (R, D &
D) project initiated, continued or concluded during the year. Report also support given to others during the year for jointly-sponsored projects.(ldentify
recipient regardless of affiliation.) For any R, D & D work carried with others, show separately the respondent's cost for the year and cost chargeable to
others (See definition of research, development, and demonstration in Uniform System of Accounts).
2. Indicate in column (a) the applicable classification, as shown below:
Classifications:
A. Electric R, D & D Performed Intemally:(3) Transmission
(1) Generation a. Overhead
a. hydroelectric b. Underground
i. Recreation fish and wildlife (4) Distribution
ii Other hydroelectric (5) Environment (other than equipment)
b. Fossil-fuel steam (6) Other (Classify and include items in excess of $5 000.
c. Intemal combustion or gas turbine (7) Total Cost Incurred
d. Nuclear B. Electric, R, D & D Performed Extemally:
e. Unconventional generation (1) Research Support to the electrical Research Council or the Electric
f. Siting and heat rejection Power Research Institute
Line Classification Description
No.(a)(b)
A. Electric R, D & D Performed intemally:
(1) Generation
e. unconventional generation Remote PDA Testing Pilot
-----'..'...,- ,
Northwest Energy Efficiency Alliance
ccar- cnaM Nn 1 (~n 1~.A7\Page 352
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31,2003(2) riA Resubmission 04/30/2004
RESEARCH, DE VELOPMENT, AND DEMONSTRATION ACTIVITIES (Continued)
(2) Research Support to Edison Electric Institute
(3) Research Support to Nuclear Power Groups
(4) Research Support to Others (Classify)
(5) Total Cost Incurred
3. Include in column (c) all R, D & D items performed intemally and in column (d) those items performed outside the company costing $5 000 or more,
briefly describing the specific area of R, D & D (such as safety, corrosion control, pollution, automation, measurement, insulation, type of appliance, etc.
Group items under $5,000 by classifications and indicate the number of items grouped. Under Other, (A (6) and B (4)) classify items by type of R, D & D
activity.
4. Show in column (e) the account number charged with expenses during the year or the account to which amounts were capitalized during the year,
listing Account 107, Construction Work in Progress, first. Show in column (f) the amounts related to the account charged in column (e)
5. Show in column (g) the total unamortized accumulating of costs of projects. This total must equal the balance in Account 188, Research
Development, and Demonstration Expenditures, Outstanding at the end of the year.
6. If costs have not been segregated for R, D &D activities or projects, submit estimates for columns (c), (d), and (f) with such amounts identified by
Est."
7. Report separately research and related testing facilities operated by the respondent.
Costs Incurred Internally Costs Incurred Externally AMOUNTS CHARGED IN CURRENT YEAR Unamortized Line
Curre
rc~ Year Current Year Account Amount Accumulation No.
(d)(e)(f)
(g)
004 107 17,004
274,936 274 936
""'0'" .,no.....n 1 (cn 1"_R'7\Pafll! 353
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)
(2) A Resubmission 04/30/2004
DISTRIBUTION OF SALARIES AND AGES
Report below the distribution of total salaries and wage~ for the year. Segregate amounts originally charged to clearing accounts to
Utility Departments, Construction, Plant Removals, and Other Accounts, and enter such amounts in the appropriate lines and columns
provided. In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation
giving substantially correct results may be used.
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31, 2003
Direct PayrollDistribution
(b)
TotalLine
No.
Classification
Electric
Operation
Production
Transmission
Distribution
6 Customer Accounts
7 Customer Service and Informational
Sales
Administrative and General
10 TOTAL Operation (Enter Total of lines 3 thru 9)
11 Maintenance
12 Production
13 Transmission
14 Distribution
15 Administrative and General
16 TOTAL Maint. (Total of lines 12 thru 15)
17 Total Operation and Maintenance
18 Production (Enter Total of lines 3 and 12)
19 Transmission (Enter Total of lines 4 and 13)
20 Distribution (Enter Total of lines 5 and 14)
21 Customer Accounts (Transcribe from line 6)
22 Customer Service and Informational (Transcribe from line 7)
23 Sales (Transcribe from line 8)
24 Administrative and General (Enter Total of lines 9 and 15)
25 TOTAL Oper. and Maint. (Total of lines 18 thru 24)
26 Gas
27 Operation
28 Production-Manufactured Gas
29 Production-Nat. Gas (Including Expl. and Dev.
30 Other Gas Supply
31 Storage, LNG Terminaling and Processing
32 Transmission
33 Distribution
34 Customer Accounts
35 Customer Service and Informational
36 Sales
37 Administrative and General
38 TOTAL Operation (Enter Total of lines 28 thru 37)
39 Maintenance
40 Production-Manufactured Gas
41 Production-Natural Gas
42 Other Gas Supply
43 Storage, LNG Terminaling and Processing
44 Transmission
45 Distribution
46 Administrative and General
47 TOTAL Maint. (Enter Total of lines 40 thru 46)
590,671
5,428,066
305,883
546,622
501 551
148,809
118,567
095,940
546,622
501,551
F=I;RC F=ORM NO.1 II;D. 12-88\Pace 354
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
DIST IBUTION OF SALARIES AND WAGE S (Continued)
Line Classification Direct Payroll Allpcatlon Of TotalDistributionPayroll charged for
No.Clearin~ Accounts
(a)(b)(d)
Total Operation and Maintenance
Production-Manufactured Gas (Enter Total of lines 28 and 40)
Production-Natural Gas (Including Expl. and Dev.) (Total lines 29,
Other Gas Supply (Enter Total of lines 30 and 42)
Storage, LNG Terminaling and Processing (Total of lines 31 thru
Transmission (Lines 32 and 44)
Distribution (Lines 33 and 45)
Customer Accounts (Line 34)
Customer Service and Informational (Line 35)
Sales (Line 36)
Administrative and General (Lines 37 and 46)
TOTAL Operation and Maint. (Total of lines 49 thru 58)
Other Utility Departments
Operation and Maintenance
TOTAL All Utility Dept. (Total of lines 25, 59, and 61)959,372 374 591 333,963
Utility Plant
Construction (By Utility Departments)
Electric Plant 31,975,861 31,975,861
Gas Plant
Other (provide details in footnote):
TOTAL Construction (Total of lines 65 thru 67)975,861 975,861
Plant Removal (By Utility Departments)
Electric Plant
Gas Plant
Other (provide details in footnote):
TOTAL Plant Removal (Total of lines 70 thru 72)
Other Accounts (Specify, provide details in footnote):
Misc Deferred & Regulatory assets 962,660 962,660
Paid Absences 967 026 12,967,026
Other accounts 294,865 294 865
TOTAL Other Accounts 224 551 224 551
TOTAL SALARIES AND WAGES 137,159 784 374 591 140,534,375
CeDI'" enDM Nn 1 Il=n 1?-ItA\PaGe 355
Name of Respondent
Idaho Power Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
ELECTRIC ENERGY ACCOU T
Date of Report
(Mo, Da, Yr)
04/30/2004
Year of Report
Dec. 31 2003
Report below the information called for conceming the disposition of electric energy generated, purchased, exchanged and wheeled during the year.
Line
No.
Item
(a)'
1 SOURCES OF ENERGY
2 Generation (Excluding Station Use):
3 Steam
4 Nuclear
5 Hydro-Conventional
6 Hydro-Pumped Storage
7 Other
8 Less Energy for Pumping
9 Net Generation (Enter.:rotal of, lines 3
through 8)
10 Purchases
11 Power Exchanges:'
12 Received
13 Delivered
14 Net Exchanges '(Line 12 minus line 13)
15 Transmission ForOther (Wheeling)
1'6 Received
17 Delivered
18 Net Transmission for Other (Line 16 minus
line 17)
19 Transmission By Others Losses
20 TOTAL (Enter Total of lines 9,10,14,
and 19)
FERC FORM NO.1 (ED. 12-90)
MegaWatt Hours
(b)
Page 401a
Line
No.
Item
(a)
21 DISPOSITION OF ENERGY
22 Sales to Ultimate Consumers (Including
Interdepartmental Sales)
23 Requirements Sales for Resale (See
instruction 4, page 311.
24 Non-Requirements Sales for ResalejSee
instruction 4, page 311.
25 Energy Fumished Without Charge
26 Energy Used by the Company (Electric
Dept Only, Excluding Station Use)
27 Total Energy Losses
28 TOTAL (Enter Total of Lines 22 Through
27) ,(MUST EQUAL LINE 20)
MegaWatt Hours
(b)
980 031
103,274
726,666
445,281
16,255,252
This ~ort Is:(1) ~An Original
(2) A Resubmission
MONTHLY PEAKS AND OUTPUT
1. If the respondent has two or more power systems which are not physically integrated, furnish the required information for each non-integrated system.
2. Report in column (b) the system s energy output for each month such that the total on Line 41 matches the total on Line 20.
3. Report in column (c) a monthly breakdown of the Non-Requirements Sales For Resale reported on Line 24. include in the monthly amounts any
energy losses associated with the sales so that the total on Line 41 exceeds the amount on Line 24 by the amount of losses incurred (or estimated) in
making the Non-Requirements Sales for Resale.
4. Report in column (d) the system s monthly maximum megawatt Load (60-minute integration) associated with the net energy for the system defined as
the difference between columns (b) and (c)
5. Report in columns (e) and (f) the specified information for each monthly peak load reported in column (d).
Name of Respondent
Idaho Power Company
Date of Report
(Mo, Da, Yr)
04/30/2004
Year of Report
Dec. 31 2003
NAME OF SYSTEM:Idaho Power Company - System Load
Line Monthly Non-Requirments MONTHLY PEAKSales for Resale &No.Month Total Monthly Energy Associated Losses Megawatts (See Instr. 4)Day of Month Hour
(a)(b)(c)(d)(e)(f)
29 January 253,784 102 502 955 SAM
30 February 166,443 141 193 974 SAM
31 March 162 851 141 761 779 SAM
32 April 222,508 241 139 715 8AM
33 May
..~-"- -
389 124 206,929 537 5PM
34 June 577,165 770 759 6PM
35 July 756 153 71,252 944 5PM
36 August 591 104 124 028 674 5PM
37 September 367 581 190 047 397 7PM
38 October 220,359 157 928 800 6PM
39 November 1S2 618 73,801 949 9AM
40 December 365,562 17S,316 961 SAM
TOTAL 16,255,252 726 666
S:S:RI"'. s:nRM Nn 1 ts:n 1 ~-Qo\Pane 401b
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)2003(2) 0 A Resubmission 04/30/2004 Dec. 31,
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1. Report data for plant in Service only.2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in
this page gas-turbine and intemal combustion plants of 10 000 Kw or more, and nuclear plants.3. Indicate by a footnote any plant leased or operated
as a joint facility.4. If net peak demand for 60 minutes is not available, give data which is available, specifying period.5. If any employees attend
more than one plant, report on line 11 the approximate average number of employees assignable to each plant.6. If gas is used and purchased on a
therm basis report the Btu content or the gas and the quantity of fuel bumed converted to Mct.7. Quantities of fuel bumed (Line 38) and average cost
per unit of fuel bumed (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20.8. If more than one
fuel is bumed in a plant fumish only the composite heat rate for all fuels bumed.
Line Item Plant Plant
No.Name: Jim Bridger Name: Boardman
(a)(b)(c)
Kind of Plant (Intemal Comb, Gas Turb, Nuclear Steam Steam
Type of Constr (Conventional, Outdoor, Boiler, etc)Semi-Outdoor Boiler Conventional
Year Originally Constructed
Year Last Unit was Installed 1979 1980
Totallnstall9d Cap (Max Gen Name Plate Ratings-MW)
Net Peak Demand on Plant - MW (60 minutes)709
Plant Hours Connected to Load
.' ,
8760 7891
Net Continuous Plant Capability (Megawatts)
When Not Limited by Condenser Water
When Limited by Condenser Water
Average Number of Employees
Net Generation, Exclusive of Plant Use - KWh 4820403000 423535000
Cost of Plant: Land and Land Rights 494358 106610
Structures and Improvements 62584735 13439132
Equipment Costs 347197913 50834340
Asset Retirement Costs
Total Cost 410277006 64380082
Cost per KW of Installed Capacity (line 17/5) Including 532.4815 1148.6188
Production Expenses: Oper, Supv, & Engr 57042 573728
Fuel 60201623 5490261
Coolants and Water (Nuclear Plants Only)
Steam Expenses 2680961
Steam From Other Sources
Steam Transferred (Cr)
Electric Expenses
Misc Steam (or Nuclear) Power Expenses 2603959 151498
Rents 115490 418625
Allowances
Maintenance Supervision and Engineering 107365 1723442
Maintenance of Structures
Maintenance of Boiler (or reactor) Plant 7196770
Maintenance of Electric Plant 3928802
Maintenance of Misc Steam (or Nuclear) Plant 5144172 17620
Total Production Expenses 81922100 8375174
Expenses per Net KWh 0170 0198
Fuel: Kind (Coal, Gas, Oil, or Nuclear)Coal Oil Coal Oil
Un it (Coal- tons/Oil-barreI/Gas- mcflN ucl ear - ind ica te)Tons Barrels Tons Barrels
Quantity (Units) of Fuel Burned 2743315 13388 244420 664
Avg Heat Cont - Fuel Bumed (btulindicate if nuclear)9326 140000 8492 138800
Avg Cost of Fuel/unit, as Delvd to.b. during year 20.986 000 40576.000 21.360 000 38.333
Average Cost of Fuel per Unit Bumed 21749.000 000 31.999 22.314 000 35.115
Average Cost of Fuel Burned per Million BTU 166 000 5442.000 314 000 024
Average Cost of Fuel Bumed per KWh Net Gen 000 012 000 000 013 000
Average BTU per KWh Net Generation 000 10631.000 000 000 9810.000 000
J:J:Rt"'. J:ORM NO, 1 (REV, 12-0::1\PaGe 402
Name of Respondent This (!)ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)2003(2)DA Resubmission 04/30/2004 Dec. 31
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
9. Items under Cost of Plant are based on U. S. of A. Accounts. Production expenses do not include Purchased Power, System Control and Load
Dispatching, and Other Expenses Classified as Other Power Supply Expenses.10. For IC and GT plants, report Operating Expenses , Account Nos.
547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32
, "
Maintenance of Electric Plant." Indicate plants
designed for peak load service. Designate automatically operated plants.11. For a plant equipped with combinations of fossil fuel steam, nuclear
steam, hydro, intemal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined
cycle operation with a conventional steam unit, include the gas-turbine with the steam plant.12. If a nuclear power generating plant, briefly explain by
footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of cost units
used for the various components of fuel cost; and (c) any other informative data concerning plant type fuel used, fuel enrichment type and quantity for the
report period and other physical and operating characteristics of plant.
Plant Plant Plant Line
Name: Va/my Name:Danskin Name:No.
(d)(e)(f)
Steam Gas Turbine
Outdoor Conventional
%,,"
:~1g,2001
1985 2001
90.
264
8692 837
' _n'100000
1627984000 41793000
681105 219037
53521664 1195464
248765109 49420760
302967878 50835261
1068.6698 564.8362 0000
344957 117683
28531704 5667839
1936868
' .
1306920 155498
777696 147332
42465
199149
323838 150070
5271109 83402
1753426 283936
213191
40701323 6605760
0250 1581 0000
Coal Oil Gas
Tons Barrels MCF
758059 5223 516748
10862 138778 1044
33.136 000 43 . 334 10.968 000 000 000 0:000 000
37.315 000 42.437 10.968 000 000 000 000 000
718 000 281 10.503 0.000 000 000 000 000
000 018 000 136 000 000 000 000 000
000 10135.000 000 12912.000 000 000 000 000 000
FERC FORM NO.1 (REV. 12-03\Page 403
This Page Intentionally Left Blank
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec 31 2003
FOOTNOTE DATA
\Schedule Page: 402 Line No.Column: b
This footnote applies to lines 3 and 4. The Jim Bridger Power
Plant consists of four equal units constructed jointly by Idaho
Power Company and Pacific Power and Light Company, with Idaho
owning 1/3 and PacifiCorp owning 2/3. Unit #1 was placed in
commercial operation November 30, 1974, Unit #2 December 1, 1975,
nit #3 September 1, 1976, and Unit #4 November 29, 1979.
\Schedule Page: 402 Line No.Column:
This footnote applies to lines 3 and 4. The Boardman plant
consists of one unit constructed jointly by Portland General
Electric Company, Idaho Power Company, and Pacific Northwest
Generating Company, with Idaho Power Company owning 10%. The
nit was placed in commercial operation August 3, 1980.
\Schedule Page: 402 Line No.Column: d
This footnote applies to lines 3 and 4. The Valmy plant consists
of two units constructed jointly by Sierra Pacific Power Company
and Idaho Power Company, with S-i-erraowning 1/2 and Idaho owning
1/2. Unit #1 was placed in commercial operation December 11, 1981
nd Unit #2 May 21, 1985.
!schedule Page: 402 Line No.Column: b
" This footnote applies to line 5 and lines 12 through 43.
Information reflects Idaho Power Company s share as explained
n note for line 3 page 402 column
!schedule Page: 402 Line No.Column:
This footnote applies to line 5 and lines 12 through 43.
Information reflects Idaho Power Company s share as explained
n note on line 3 page 402 column C
!schedule Page: 402 Line No.Column: d
This footnote applies to line 5 and lines 12 through 43.
Information reflects Idaho Power Company s share as explained
n note for line 3 page 403 column
!schedule Page: 402 Line No.Column: b
This footnote applies to lines 9, 10, and 11. PacifiCorp
as operator of the plant will report thisnformation.
\Schedule Page: 402 Line No.Column:
This footnote applies to lines 9, 10, and 11. Portland General
lectric Company, as operator will report this information.
\Schedule Page: 402 Line No.Column: d
This footnote applies to lines 9, 10, and 11. Sierra Pacific
Power, as operator of the plant, will report this information.
IFERC FORM NO.1 (ED. 12-87) Page 450.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)2003(2) DA Resubmission 04/30/2004 Dec. 31
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1. Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings)
2. If any plant is leased, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in
a footnote. If licensed project, give project number.
3. If net peak demand for 60 minutes is not available, give that which is available specifying period.
4. If a group of employees attends more than one generating plant, report on line 11 the approximate average number of employees assignable to each
plant.
Line Item FERC Licensed Project No.2736 FERC Licensed Project No.1975
No.Plant Name: American Falls Plant Name: Bliss
(a)(b)(c)
""un-of - RiverKind of Plant (Run1Jf-River or Storage)Run-of-River
Plant Construction type (Conventional or Outdoor)
- _
0, ,-Outdoor Outdoor
Year Originally Constructed
-. -"
1978 1949
Year Last Unit was Installed 1978 1950
Total installed cap (Gen name plate Rating in MW)
-,.,
Net Peak Demand on Plant-Megawatts (60'minutes)
Plant Hours Connect to Load 723 760
8 Net Plant Capability (in megawatts)
(a) Under Most Favorable Oper Conditions 112
(b) Under the Most Adverse Oper Conditions
Average Number of Employees
Net Generation, Exclusive 6fPI~lnt Use - Kwh 205,758,000 294 189 000
Cost of Plant
Land and Land Rights 875,615 463,556
Structures and Improvements 11,812,406 647 382
Reservoirs, Dams, and Waterways 242,904 428,168
Equipment Costs 30,884,943 506,710
Roads, Railroads, and Bridges 306,333 486,477
Asset Retirement Costs
TOTAL cost(TotaLof 14 thru 19)48,122,201 15,532,293
Cost per KW of Installed Capacity (line 20 / 5)521.3673 207.0972
Production Expenses
Operation Supervision and Engineering 170,296 133,096
Water for Power 650,983 223,171
Hydraulic Expenses 80,663 100,710
Electric Expenses 40,013 19,849
Misc Hydraulic Power Generation Expenses 152 693 82,916
Rents 145 747
Maintenance Supervision and Engineering 828 413
Maintenance of Structures 138,143 107 288
Maintenance of Reservoirs, Dams, and Waterways 342 83,262
Maintenance of Electric Plant 124 541 143 586
Maintenance of Misc Hydraulic Plant 108,893 113,531
Total Production Expenses (total 23 thru 33)532,540 082 569
Expenses per net KWh 0074 0037
, ,-
FERC FORM NO.1 (REV. 12-03\Page 406
This ~ort Is: Date of Report
(1) ~ An Original (Mo, Da, Yr)
(2) 0 A Resubmission 04/30/2004
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses
do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses.
6. Report as a separate plant any plant equipped with combinations of steam, hydro, intemal combustion engine, or gas turbine equipment.
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31 2003
FERC Licensed Project No. 1971
Plant Name: Brownlee
(d)
FERC Licensed Project No. 2848
Plant Name: Cascade
(e)
FERC Licensed Project No.
Plant Name: Oxbow
1971 Line
No.
Storage
Outdoor
1958
1980
585
687
760
Outdoor
1983
1984
451
654,942
30,080,032
66,729,082
50,515,530
518,444
153,498,030
262.2105
142
364,154
145 630
221 948
122 668
936,542
846.7425
866 938
648 938
30,200,212
768,914
565,842
56,050 844
295.0044
635,219
215 281
347,449
252 443
216 559
206 333
142,854
111,066
082
387 174
353,898
892,358
0015
132 277
68,197
807
212
85,499
105
019
919
889
535
95,960
711 419
0150
445,515
140,955
246,231
267 586
147 378
35,447
036
216 386
143,804
95,568
267 761
104 667
0025
FERC FORM NO.1 (REV. 12-03\Paae 407
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)2003(2) DA Resubmission 04/30/2004 Dec. 31
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1. Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings)
2. If any plant is leased, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in
a footnote. If licensed project, give project number.
3. If net peak demand for 60 minutes is not available, give that which is available specifying period.
4. If a group of employees attends more than one generating plant, report on line 11 the approximate average number of employees assignable to each
plant.
Line Item FERC Licensed Project No.1971 FERC Licensed Project No.2726
No.Plant Name: Hells Canyon Plant Name: Malad
(a)(b)(c)
Kind of Plant (Run-of-River or Storage)
Plant Construction type (Conventional or Outdoor)Outdoor Outdoor
Year Originally Constructed 1967 1948
Year Last Unit was Installed 1967 1948
Total installed cap (Gen name plate Rating in MW)391
Net Peak Demand on Plant-Megawatts (60 minutes)300
Plant Hours Connect to Load 760 760
Net Plant Capability (in megawatts)
(a) Under Most Favorable Oper Conditions 450
(b) Under the Most Adverse Oper Conditions 137
Average Number of Employees
Net Generation, Exclusive of Plant Use - Kwh 629,678,000 159,238,000
Cost of Plant
Land and Land Rights 1 ,563,504 205,376
Structures and Improvements 401 701 122,897
Reservoirs, Dams, and Waterways 52,511 953 371 066
Equipment Costs 15,422,065 879,667
Roads, Railroads, and Bridges 819,192 304,683
Asset Retirement Costs
TOTAL cost (Total of 14 thru 19)72,718,415 883 689
Cost per KW of Installed Capacity (line 20 / 5)185.7431 408.0702
Production Expenses
Operation Supervision and Engineering 253,128 66,371
Water for Power 86,803 467 799
Hydraulic Expenses 150,544 662
Electric Expenses 58,656 37,490
Misc Hydraulic Power Generation Expenses 111,487 59,616
Rents 59,197
Maintenance Supervision and Engineering 153,213 19,900
Maintenance of Structures 19,516 726
Maintenance of Reservoirs, Dams, and Waterways 838 157
Maintenance of Electric Plant 390,369 038
Maintenance of Misc Hydraulic Plant 580,447 30,130
Total Production Expenses (total 23 thru 33)931 198 813 893
Expenses per net KWh 0012 0051
FERC FORM NO.1 (REV. 12-03\Pace 406.
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31 2003
This ~ort Is: Date of Report
(1) ~ An Original (Mo, Da, Yr)
(2) D A Resubmission 04/30/2004
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses
do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses.
6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment.
, - -
FERC Licensed Project No. 2055
Plant Name: C J Strike
FERC Licensed Project No.
Plant Name: Swan Falls
503 FERC Licensed Project No.
Plant Name: Twin Falls
Line
No.
Run-of-River
Outdoor
1952
1952
760
Run-of-River
Conventional
1910
1994
17 -
757
Run-of-River
Conventional
1935
1995
205
052 202
666 522
739,793
958,071
222,132
21,038,720
261.3372
675
25,118,690
13,641 459
307 787
835,946
69,955,557
798.2223
255,499
808 047
908,304
19,765,946
917 603
40,655,399
770.8646
458,489
192,397
596,819
610
184,492
59,460
60,991
104 181
48,205
141 408
110,069
971,121
0056
218,789
71,107
147 001
24,765
87,409
014
89,696
020
109 305
112,746
508
040 360
0094
271,691
297
717
30,460
155,658
992
29,628
344
057
70,885
60,245
857 974
0239
FERC FORM NO.1 (REV. 12-03)Pelle 407.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)2003(2) 0 A Resubmission 04/30/2004 Dec. 31
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1. Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings)
2. If any plant is leased, operated under a license from the Federal Energy Regulatory Commission, or operated as a joint facility, indicate such facts in
a footnote. If licensed project, give project number.
3. If net peak demand for 60 minutes is not available, give that which is available specifying period.
4. If a group of employees attends more than one generating plant, report on line 11 the approximate average number of employees assignable to each
plant.
Line Item FERC Licensed Project No.2777 FERC Licensed Project No.2778
No.Plant Name: Upper Salmon Plant Name: Shoshone Falls
(a)(b)(c)
1 Kind of Plant (Run-of-River or Storage)Run-of-River Run-of-River
Plant Construction type (Conventional or Outdoor) Outdoor Conventional
Year Originally Constructed 1937 1907
Year Last Unit was Installed 1947 1921
Total installed cap (Gen name plate Rating in MW)
Net Peak Demand on Plant-Megawatts (60 minutes)
Plant Hours Connect to Load
8 Net Plant Capability (in megawatts)
(a) Under Most Favorable Oper Conditions
(b) Under the Most Adverse Oper Conditions
Average Number of Employees
Net Generation, Exclusive of Plant Use - Kwh 179,495,000 82,779,000
Cost of Plant
Land and Land Rights 172,970 311,407
Structures and Improvements 1,403,295 138,033
Reservoirs, Dams, and Waterways 517 119 512 401
Equipment Costs 579 939 030,100
Roads, Railroads, and Bridges 29,359 383
Asset Retirement Costs
TOTAL cost (Total of 14 thru 19)702,682 043,324
Cost per KW of Installed Capacity (line 20 / 5)281.2372 323.4659
Production Expenses
Operation Supervision and Engineering 201,809 62,876
Water for Power 74,667 21,421
Hydraulic Expenses 132 229 517
Electric Expenses 10,354 15,265
Misc Hydraulic Power Generation Expenses 137 379 707
Rents
Maintenance Supervision and Engineering 757 213
Maintenance of Structures 72,194 69,081
Maintenance of Reservoirs, Dams, and Waterways 37,833 738
Maintenance of Electric Plant 146,282 33,005
Maintenance of Misc Hydraulic Plant 155,057 58,751
Total Production Expenses (total 23 thru 33)1 ,029,572 351 603
Expenses per net KWh 0057 0042
--...... ........... ......
~ ,...."" ~.. n'..a"".. .tn~?
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31, 2003
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) 0 A Resubmission 04/30/2004
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses
do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses.
6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment.
FERC Licensed Project No. 1971
Plant Name: Common Facilities
(d)
FERC Licensed Project No. 2061
Plant Name: Lower Salmon
(e)
FERC Licensed Project No.
Plant Name: Milner
2899 Line
No.
Run-of-River
Outdoor
1949
1949
Run-of-River
Conventional
1992
1992
646
10,982 865
13,556,785
981 904
051
25,701,251
0000
403,335
860,907
458 575
305 412
88,693
116,922
235.2820
138,100
10,327 358
141,809
389,221
501 ,877
55,498 365
933.5301
323 028
323,028
0.0000
644 801
153,366
174 229
122,153
160 096
163
618
715
136,427
85,473
779
703 820
0088
125,146
1 ,349 306
216
790
176,879
362
107 778
988
267
505 812
58,853
503,397
1423
FERC FORM NO.1 (REV. 12-03\Paae 407.
This Page Intentionally Left Blank
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Idaho Power Company (2)A Resubmission 04/30/2004 Dec 31 2003
FOOTNOTE DATA
~chedule Page: 406 Line No.Column: b
American Falls generating capacity is dependent upon water releases controlled by the
nited States Bureau of Reclamation.
~chedule Page: 406 Line No.Column:
Cascade generating capacity is dependent upon water releases controlled by the United
tates Bureau of Reclamation.
~chedule Page: 406 Line No.Column:
pstream storage in Brownlee Reservoir.
~chedule Page: 406.Line No.Column: b
pstream storage in Brownlee Reservoir
~chedulePage: 406.Line No.Column:
Lower Malad maximum demand 15,000 Kw, Upper Malad maximum demand 9,000 Kw non-coincident.
, --- ,,
IFERC FORM NO.(ED. 12-87) Page 450.
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company
(1) X An Original (Mo, Da, Yr)Dec. 31, 2003(2) DA Resubmission 04/30/2004
GENERATING PLANT STATISTICS (Small Plants)
1. Small generating plants are steam plants of, less than 25,000 Kw; internal combustion and gas turbine-plants, conventional hydro plants and pumped
storage plants of less than 10,000 Kw installed capacity (name plate rating).2. Designate any plant leased from others, operated under a license from
the Federal Energy Regulatory Commission, or operated as a joint facility, and give a concise statement of the facts in a footnote. If licensed project,
give project number in footnote.
Line
Year Installecf'C'a ~aclty ~et peal(Net Generation
Name of Plant Orig.Name Plate atin!Demand Excluding Cost of Plant
No.Const.(InMW)(6~~n.Plant Use
(a)(b)(c)(e)(f)
Hydro:
Clear Lakes 1937 443 722 477
Thousand Springs 1912 908 664,687
IntemalCombustion:
' -,
Salmon Diesel (1)1967 116 909,405
(1) Salmon units are classified as standby.
---- ---....- .
.--u .ft ftft'"ft~ft 41n
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) n A Resubmission 04/30/2004
GENERATING PLANT STATISTICS (Small Plants) (Continued)
3. List plants appropriately under subheadings for steam, hydro, nuclear, intemal combustion and gas turbine plants. For nuclear, see instruction 11
Page 403.4. If net peak demand for 60 minutes is not available, give the which is available, specifying period.5. If any plant is equipped with
combinations of steam, hydro intemal combustion or gas turbine equipment, report each as a separate plant. However, if the exhaust heat from the gas
turbine is utilized in a steam turbine regenerative feed water cycle, or for preheated combustion air in a boiler, report as one plant.
Plant Cost (Incl Asset Operation Production Expenses Fuel Costs (in cents LineRetire. Costs) Per MW Exc l. Fuel ruel Maintenance Kind of Fuel (per Million Btu)
(g)
(h)(i)(k)(I)No.
688,991 36,319 335,099
530,078 179 405 129,114
,.,
181,881 331 46,804 Diesel 460
,.. "-- ,.
I=J:Rt'. I=nRM Nn 1 IRI=V 1~.n~\PaDe 411
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company
(1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) CIA Resubmission 04/30/2004
TRANSMISSION LINE STATIST CS
1. Report information concerning transmission lines, cost of Ii~es, and expenses for year. List each transmission line having nominal voltage of 132
kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage.
2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report
substation costs and expenses on this page.
3. Report data by individual lines for all voltages if so required by a State commission.
4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Property.
5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H.frame wood, or steel poles; (3) tower;
or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction
by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the
remainder of the line.
6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is
reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report
pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with
respect to such structures are included in the expenses reported for the line designated.
Line IIUN
,..
(Indicate J.~';'J Type of ~GJ.H role WileS)11:'1 e as! 0 Number
No.other than u dergroun lines
60 cvcle 3 chase)Supporting report circuit miles)
....,
I un ~tructure I u~qtru~w.res Circuits
From Operating Designed Structure . Line 0 tlJot er
(a)
",
(b)(c)Desl
lWated
Ine
(d)(e)
(g)
(h)
1 Boardman Slatt 500.500.S Tower 1.78
3 Borah Midpoint
' "
345.500.S Tower 85.
4 Jim Bridger Goshen 345;0(345.S Tower 225.
5 State Line Midpoint 345. 0(345.S Tower 76.
6 Kinport Borah 345.345.S Tower 27.
7 Midpoint Borah #1 345.345.H Wood 79.
8 Midpoint Borah #2 345.345.H Wood 77.97
9 Adelaide Tap Adelaide 345.345.H Wood
Quartz LaGrande 230.230.H Wood 46.
Midpoint Hunt 230.230.S Tower
Brady Antelope'"230.230.H Wood 56.
Brady Treasureton 230.230.H Wood
Brady #1 & #2 Kinport 230.230.S Tower 18.48
Jim Bridger Point of Rocks 230.230.H Wood 1.40
Brownlee Ontario 230.230.S Tower 74.
Mora Bowmont 138.230.S P Wood
138.230.H Wood 10.
Jim Bridger Point of Rocks 230.230.H Wood
Caldwell Locust
Boise Bench Caldwell 230.230.STower
..--
230.230.H Wood 33.
Boise Bench Cloverdale 230.230.S Tower 15.
Boardman Dalreed Sub 230.230.H Wood
Brownlee Oxbow 230.230.11.
Caldwell Ontario 230.230.H Wood 27.
230.230.S Tower
Boise Bench Midpoint #1 230.230.S Tower
230.230.H Wood 108.
Brownlee Quartz Jct 230.230.S Tower
230.230.H Wood 41.
Brownlee Boise Bench #1 & #2 n 230.230.S Tower 100.
Oxbow Brownlee 230.230.STower 10.
Boise Bench Midpoint #2 230.230.S Tower
TOTAL 653.148
FFRr. FORM NO, 1 (ED, 12-87\Pace 422
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) Fi A Resubmission 04/30/2004
RANSMISSION LINE STATISTICS (C ontinued)
7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if
you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the
pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g)
8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company,
give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for
which the respondent is not the sole owner but which the respondent operates or shares in the operation of, fumish a succinct statement explaining the
arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing
expenses of the Line, and how the expenses bome by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or
other party is an associated company.
9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how
determined. Specify whether lessee is an associated company.
10. Base the plant cost figures called for in columns OJ to (I) on the book cost at end of year.
IJV~ I . vr LINE (Include In Column OJ Lana,EXPENSES, EXCEPT DEPRECIATION AND TAXES
Size of Land rights, and clearing right-of-way)
Conductor
and Material Land Construction and Total Cost Operation Maintenance Rents Total Line
Other Costs
",..
Expenses Expenses Expenses
(i)(k)(I)(m)(n)(0)
(p)
No.
X1780ACSR 446 708 446,708
1272 ACSR 256,381 776 998 22,033,379
1272 ACSR 483 30!15,828 254 311 563
95 ACSR m ""571 97c 10,996,449 568,428
1272 ACSR ' 344,22Q 028,033 372 253
15.5 ACSR 3O6,02~422 574 728,598
1715.5 ACSR , 64,851
- -
.. 6,016,853 081 704
1715.5 ACSR 441
.. .
347 946 399,394
95 ACSR 51,175,013 226,427
15.5 ACSR 14!:395,951 405,096
1272 ACSR 108,301 328,646 436,947
95 ACSR 186 186
15.5 ACSR 18,82~969,476 988 305
1272 ACSR 19Q 525 715
~X954 ACSR 676,831 20,253,731 930 569
1715.5 ACSR 776,14!579,974 356,122
1715.5 ACSR
1272 ACSR 89!212 523 214,422
456,456,063
1272 ACSR 817,05oj 761,586 578,640
15.5 ACSR
1272 ACSR 999,02E 532,790 531 816
95 MC 80,895 80,895
15,847 779 847,779
X954 ACSR 194 76.379,364 574 127
1272 ACSR
1715.5 ACSR 336,18E 391,062 727,248
1715.5 ACSR
1795 ACSR 42,99!782 886 825 881
1795 ACSR
~RIOUS 261,225 854,817 116,046
1272 ACSR 191 291 197,324
15.5 ACSR 202,76C 659,847 862 607
20,600,594 261,470,884 282 071 478
.......... ~I"\n.. .,1"\ . 'I:n "'"D'7\P",nf! 423
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31, 2003
(2) Fi A Resubmission 04/30/2004
TRANSMISSION LINE STATIST CS
1. Report information conceming transmission lines, cost of Ii':les, and expenses for year. List each transmission line having nominal voltage of 132
kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage.
2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report
substation costs and expenses on this page.
3. Report data by individual lines for all voltages if so required by a State commission.
4. Exclude from this page any transmission lines for which plant costs are included in Account 121, Nonutility Property.
5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower;
or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction
by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the
remainder of the line.
6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is
reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report
pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with
respect to such structures are included in the expenses reported for the line designated.
'" ~,-"..-
~GJ.H role rpiles)Line (Indicate wtiere Type of Number
,- ""
In t e aSJ DNo.other than u dergroun lines
" .
60 cycle 3 phase)Supporting report circuit miles)
From Operating"
---
- Designed I un~rl,lcture U!1 ~uu
:ih~res CircuitsStructureof Line 0 1.1)0 erDesi
Ct)ated(a)(b)(c)(d)(e)
(g)
(h)
1 Boise Bench Midpoint #2 230.230.H Wood 101.
2 Oxbow Pallette Jct 230.230.5 Tower 20.
3 Pallette Jct
"..
Imnaha 230.230.H Wood 24.
4 Hells Canyon Palette Jct 230.230.5 Tower
5 Brownlee Boise Bench 230.230.5 Tower 102.
6 Boise Bench Midpoint #3 23M 230.H Wood 106.
7 Palette Jct Enterprise 230.230.H Wood 29.
8 Borah Brady #2 23M 230.5 Tower
230.0( -230.H Wood
Borah Brady #1 230.230.H Wood
Goshen State Line 161.161.00 H Wood 90.
Don Goshen 161.161.00 5 Tower
161.161.00 H Wood 46.
American Falls Power Plant Adelaide 138.0 138.H Wood 84.
138.138.5 P Wood
Minidoka Loop 138.0 138.5 Tower 1.54
Nampa Caldwell 138.138.5 P Wood 10.
Upper Salmon Mountain Home Jct 138.H Wood
138.138.H Wood 54.
Cliff 138.138.H Wood 30.
Eastgate Russet 138.138.5 P Wood
Brady Fremont 138.138.5 Tower 1.00
138.138.H Wood 27.
138.138.5 PWood 20.
King Lower Malad 138.138.H Wood 85.
Emmett Jct Payette 138.138.H Wood 60.
Mountain Home AFB Tap 138.138.H Wood
Ontario Quartz 138.138.H Wood 73.
King American Falls PP 138.138.5 Tower 1.02
138.138.H Wood 135.
138.138.5 P Wood
TOTAL 653.148
~~AI"'. ~nAM Nn 1 (~n, 1~-A7\Paae 422.
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) Fi A Resubmission 04/30/2004
RANSMISSION LINE STATISTICS (C ontinued)
7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if
you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the
pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g)
8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company,
give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for
which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the
arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing
expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or
other party is an associated company.
9. Designate any transmlssion~ine leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and-how
determined. Specify whether lessee is an associated company.
10. Base the plant cost figures called for in columns 0) to (I) on the book cost at end of year.
Name of Respondent
Idaho Power Company
Year of Report
Dec. 31 2003
liU::; I Ut LINe (InCIUae In liolumn 0) Land
,- -
Land rights, and clearing right-of-way), -- Size of
Conductor
and Material
(i)
VARIOUS
1272 ACSR
1272 ACSR
1272 ACSR
~54 ACSR
15.5 ACSR
1272 ACSR
1272 ACSR
15.5 ACSR
1272 ACSR
land 'Construction and
'"
,- Other Costs,0) (k)
30E
138 47i
10,
170 69'
246,661
12:
061
10,271
b50 COPPER
15.5 ACSR
97.5 ACSR
16,151
041
50 COPPER
50 COPPER
15.5 ACSR
95 AAC
95 ACSR
~ARIOUS
b95 ACSR
b95 AAC
~ARIOUS
26,
081
157,43,
43,561
270
564 93.
97.5 ACSR
1I ARIOUS
15.5 ACSR
15.5 ACSR
15.5 ACSR
76,
911
951
421
134 49;
20,600,594
I=I=Rt". I=ORM NO, 1 lED, 12-87\
884,063
209,902
1,214 847
792 841
590 274
633 094
200,632
180,008
648,382
597,082
356,201
249,232
489,068
700,549
764 183
557,504
434,097
1,292,844
318 876
472 276
883,239
261 470 884
EXPENSES, E)(CEPT'DEPRECIATION AND TAXES
Total Cost Operation
Expenses
(m)
Maintenance
Expenses
(n)
Rents
' ----
Line
No.
Total
Expenses
(p)
(I)(0)
907,371
348 379
225584
963 535
836,934
684 216
203,700
, ,
190,279
664,537
673 123
382 708
264,320
646,500
748,236
807 751
828,327
999,029
369 667
349,794
955
506,704
017 733
..- ,--",- ..
2B2 071,478
Paae 423.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003
(2) CiA Resubmission 04/30/2004
TRANSMISSION LINE STATIST CS
1. Report information conceming transmission lines, cost of Ii~es, and expenses for year. List each transmission line having nominal voltage of 132
kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage.
2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report
substation costs and expenses on this page.
3. Report data by individual lines for all voltages if so required by a State commission.
4. Exclude from this page any transmission lines for which plant costs are included in Account 121 , Nonutility Property.
5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower;
or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction
by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the
remainder of the line.
6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is
reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report
pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with
respect to such structures are included in the expenses reported for the line designated.
Line ~G~H rOle ~iles)
No.(Indicate wHere Type of nte a Numberother than u Clergroun lines
60 cvcle 3 chase)Supporting report circuit miles)
From Operating Designed un ::!IrUCIUre ~I!U
~1h~res CircuitsStructureof Line of 1.1)0 er
(a)(b)(c)(e)Desi
nrated
Ine
(d)
(g)
(h)
1 Duffin Clawson 138.138.H Wood 6.28
2 American Falls Brady Tie 138.138.H Wood
3 Upper Salmon A-King 138.138.H Wood
4 Upper Salmon B Wells 138.138.H Wood 125.
5 King Wood River 138.138.H Wood 73.
6 Boise Bench Grove 138.138.SPWood 10.
7 Quartz John Day 138.138.H Wood 67.
8 Sinker Creek Tap 138.138.H Wood
9 Mora Cloverdale 138.138.H Wood
138.138.SPWood 22.
Stoddard Jct Stoddard Sub 138.138.S P Steel
Fossil Gulch Tap 138.138.H Wood
Wood River Midpoint 138.138.H Wood 53.
138.138.S P Wood 16.
Oxbow McCall 138.138.H Wood 38.
138.138.SPWood
Lowell Jct Nampa 138.138.S P Wood
Hunt Milner 138.138.S P Wood 19.
Strike Bruneau Bridge 138.138.H Wood 13.
American Falls Kramer Sub 138.138.S P Wood 18.
Pingree Haven 138.138.S PWood 11.
Midpoint Twin Falls 138.138.SPWood 25.
Twin Falls Russett 138.138.S P Wood
Blackfoot Aiken 138.138.S P Wood
Peterson Tendoy 138.138.H Wood 57.
Eastgate Tap Eastgate 138.138.S P Wood
Boise Bench Mora 138.138.H Wood 13.
Bowmont-Caldwell Simplot Sub 138.138.SPWood
Gary Lane Eagle 138.138.SPWood
Locust Grove Blackcat Sub 138.138.S P Steel
Cloverdale - 712 712 - Wye 138.138.S P Steel 0.24
Kinport Don #1 138.138.S Tower 1.42
Twin Falls PP Tap 138.138.H Wood 1.03
American Falls PP Amercian Falls Trans ST 138.138.S P Steel
Lower Salmon King Tie 138.138.H Wood
TOTAL 653.148
FERC FORM NO.1 lED. 12-87\Paae 422.
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
RANSMISSION LINE STATISTICS (C ontinued)
7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if
you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the
pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g)
8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company,
give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for
which the respondent is not the sole owner but which the respondent operates or shares in the operation of, fumish a succinct statement explaining the
arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing
expenses of the Line, and how the expenses bome by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or
other party is an associated company.
9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how
determined. Specify whether lessee is an associated company.
10. Base the plant cost figures called for in columns 0) to (I) on the book cost at end of year.
' -.. -
COST OF LINE (Include In Column U) Lana,EXPENSES, EXCEPT DEPRECIATION AND TAXES
Size of Land rights, and clearing right-of-way)
Conductor
and Material Land Construction and Total Cost Operation Maintenance Rents Total LineOther Costs Expenses Expenses (0)Expenses No.(i)(k)(I)(m)(n)
(p)
~\O 191 309,827 314 018
~54 ACSR 13,539 13,539
~50 COPPER 74C 99,333 102,073
~ARIOUS 28,49(745,804 774,294
173,68~239 656
,..--
2,413,339
225 60,629 671 855,273
97.5 ACSR 362,416 454,589
ARIOUS 77,199 219
15.5 ACSR 302,712,91B 015,085
ARIOUS
1272 ACSR
50 COPPER 45C 63,439 63,889
397.5 ACSR
. .
281;06~374 306 655,370
397.5 ACSR
_.....
397.5 ACSR 765 091 849,274
397.5 ACSR
15.5 ACSR 127 950 694 078,063
15.5 ACSR 209,68~950,693 160,375
~97.5 ACSR 588,411 603 338
1715.5 ACSR 13,731 991 714 005,448
~97.5 ACSR 11,21 ~778 092 789,305
rvARIOUS 84!953,794 008,642
15.5 ACSR 79(206,158 222 948
15.5 ACSR 13,611 453 999 467,615
97.5 ACSR 395,69E 449,949 845,645
15.5 ACSR 985 057 571 103,560
15.5 ACSR 632 718 647,415
95 MC 642 642
95 MC 489,959,379 448,416
1272 ACSR 935,72~992 444 928,169
1272 ACSR 518 67C 331 888 850,558
15.5 ACSR 212,213,951
~50 COPPER ' 5t 888 946
15.5 ACSR 76,560 76,560
397.5 ACSR 4,406 4,406
600,594 261,470,884 282,071,478
FFRC".. FORM NO, 1 (Fn, 1?-A7\Pace 423.
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company
(1) An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
TRANSMISSION LINE STATIST CS
1. Report information conceming transmission lines, cost of li':1es, and expenses for year. List each transmission line having nominal voltage of 132
kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage.
2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report
substation costs and expenses on this page.
3. Report data by individual lines for all voltages if so required by a State commission.
4. Exclude from this page any transmission lines for which plant costs are included in Account 121 , Nonutility Property.
5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower;
or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction
by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the
remainder of the line.
6. Report in columns (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is
reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report
pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with
respect to such structures are included in the expenses reported for the line designated.
11nl -.an.I=J~~~GJtI role ~ileS)Line IUN Type of Number
No.
(Indicate wliere 10 t e as
cf ()other than u aergroun hnes
60 cvcle. 3 chase)Supporting report circuit miles)
From Operating Designed I un ~tructure f~uTh~res CircuitsStructureof Line 1)0 er
(a)(b)(c)(e)Desi
6rated(d)
(g)
(h)
1 C J Strike Strike Jct 138.138.5 Tower
2 Strike Jct Mountain Home Jct 138.138.H Wood 26.
4 Strike Jct Bowmont 138.H Wood
13a.138.5 Tower
Strike Jct Bowmont 138.138.H Wood 68.
7 Lucky Peak Lucky Peak Jct 138.138.H Wood
Bliss King 138.138.H Wood
138.138.H Wood 10.
Milner Deadend Milner PP 138.138.5 P Wood
Swan Falls Tap 138.138.H Wood
Hines BPA (Hamey)115.115.H Wood
69 Kv Lines 69.69.H Wood 223.
69 Kv Lines 69.69.5 P Wood 929.
46 Kv Lines 46.46.5 P Wood 434.
Expenses of all Lines
TOTAL 653.148
FERC FORM NO.1 (ED. 12-87)Page 422.
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31,2003(2) DA Resubmission 04/30/2004
RANSMISSION LINE STATISTICS (C ontinued)
7. Do not report the same transmission line structure twice. ~eport Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if
you do not include Lower voltage lines with higher voltage lines. If two or more transmission line structures support lines of the same voltage, report the
pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g)
8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company,
give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for
which the respondent is not the sole owner but which the respondent operates or shares in the operation of, fumish a succinct statement explaining the
arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing
expenses of the Line, and how the expenses bome by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or
other party is an associated company.
9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how
determined. Specify whether lessee is an associated company.
10. Base the plant cost figures called for in columns 0) to (I) on the book cost at end of year.
l.oV;:) I VI"" LINt; (InCIUae In Column OJ Lana EXPENSES, EXCEPT DEPRECIATION AND TAXES
Size of Land rights, and clearing right-of-way)
Conductor
and Material Land Construction and Total Cost Operation Maintenance Rents Total LineOther Costs Expenses Expenses (0)Expe,nses No.(i)(k)(I)(m)(n)
(p)
15.5 ACSR 07~253,872 254 946
97.5 ACSR 35E 475 486 479,841
15.5 ACSR 29,90~488 107 518,009
15.5 ACSR
15.5 ACSR 152,852 152 859
ARIOUS
15.5 ACSR 62(445,666 451,286
15.5 ACSR 811 183,606 186,420
97.5 ACSR 12,881 261 511 274,396
::197.5 ACSR 97E 63,404 382
VARIOUS 118,28,946,336 064 769
VARIOUS 176,26E 323,717 499,982
20,600 594 261 470 884 282 071,478
FERC FORM NO.1 (ED. 12-87)Page 423.
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31,2003
(2) Fi A Resubmission 04/30/2004
RANSMISSION LINES ADDED DURING YEAR
1. Report below the information called for concerning Transmission lines added or altered during the year.It is not necessary to report
minor revisions of lines.
2. Provide separate subheadings for overhead and under- ground construction and show each transmission line separately. If actual
costs of competed construction are not readily available for reporting columns (I) to (0), it is permissible to report in these columns the
Line IIUN Lln~.lURE CIRCUITS t't H~I
Le!1gth
No.From Type Numberper Present Ultimate
Miles Miles
(a)(b)(c)(d)(e)(f)
(g)
1 Brownlee Oxbow 11.07 SP Steel
2 Cloverdale - 712 712 - Wye SP Steel
. 6
19 .
TOTAL 11.31 15.
FERC FORM NO.1 fREV. 12-03\Page 424
Name of Respondent This ~ort Is:Date of Report Year of Report
Idaho Power Company (1) An Original (Mo, Da, Yr)Dec. 31,2003(2) nA Resubmission 04/30/2004
TRAN MISSION LINES ADDED DURING Y AR (Continued)
costS. Designate, however, if estimated amounts are r~ported. Include costs of Clearing Land and Rights-of-Way, and Roads and
Trails, in column (I) with appropriate footnote, and costs of Underground Conduit in column (m).
3. If design voltage differs from operating voltage, indicate such fact by footnote; also where line is other than 60 cycle, 3 phase,
indicate such other characteristic.
Voltage Line
Size Specification Conf~uration Land and Poles, Towers Conductors Asset Total No.
and _~aCing (Operating)Land Rights and Fixtures and Devices Retire. Costs
(h)(k)(I)(m)(n)(0)
(p)
954 AC5R Vert 19.0' 230 15,84777!15,847 779
1272 AC5R 50 Vert 12.5' 138 518,670 331 888 850,558
518,670 15,847,77!331 8B8 16,69B,337
FERC FORM NO.1 (REV. 12-03)Page 425
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) DA Resubmission 04/30/2004
SUBSTATIONS
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line VOLTAGE (In MVa)
No.Name and Location of Substation Character of Substation Primary Secondary Tertiary
(a)(b)(c)(d)(e)
Adelaide transmission 345.138.13.
Aiken distribution 46.13.
Alameda 46.12.
138.12.
American Falls PP - attended transmission 138.13.
American Falls 138.46.13.
Artesian distribution 46.13.
Bannock Creek 46.12.
Bethel Court 138.13.
Black Cat 138.13.
Blackfoot-46.12.
138.38.13.
Bliss - attended transmission 138.13.
Blue Gulch distribution 138.34.
Boise Bench - attended distribution 138.34.
transmission 138.69.13.
230.138.13.
Boise Cascade Emmett CSPP distribution 69.13.
Boise 138.13.
Borah transmission 345.138.13.
Bowmont distribution 38.
138.34.
138.69.13.
Brady transmission 46.12.
230.138.13.
Brownlee - attended transmission 230.13.
Bruneau Bridge distribution 138.34.
Buckhom 69.38.
Bucyrus 46.
Buhl 46.13.
Burley Rural 69.13.
Butler 138.13.
Caldwell 138.13.
138.69.13.
transmission 230.138.12.
Canyon Creek distribution
",,
138.34.
138.69.12.
Cascade Power Plant - attended Transmission 69.
Chestnut distribution 138.13.
Clear Lake - attended transmission 46.
FERC FORM NO.1 fED. 12-96\Paae 426
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) nA Resubmission 04/30/2004
SUBSTATIONS (Continued)
5. Show in columns (I), 0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc.and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
(In Service) (In MVa)Transformers Spare Type of Equipment Total Capacity No.In Service Transformers Number of Units
(h)(i)(i)
(In MVa)
(f)
(g)
(k)
300
130
398
450
300
734
240
"""DI' "'nDIl ..,n 1 Icn 1')_011\P..n", 427
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) riA Resubmission 04/30/2004
SUBSTATIONS
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line VOLTAGE (In MVa)
No.Name and Location of Substation Character of Substation Primary Secondary Tertiary
(a)(b)(c)(d)(e)
Cliff 69.38.12.
Cloverdale Transmission 138.13.
138.69.12.
Dale Distribution 69.13.
138.34.
138.46.12.'0,
Danskin Transmission 138.12.
Don Distribution 138.
138.
138.13.
138.13.
DRAM 138.13.
230.138.13.
Duffin 138.34.
Eagle ..m 138.13.
Eastgate
,.
138.13.
Eden 138.34.
138.46.12.
Elkhom distribution 138.12.
Elmore Transmission 138.34.
138.69.12.
Emmett distribution 138.12.
138.69.12.
Falls 46.12.
Filer 46.12.
Flying H 69.
Fort Hall 46.12.
Fossil Gulch 138.13.
138.34.
Fremont transmission 69.38.12.
Gary distribution 138.13.
Gem distribution 69.13.
Golden Valley 69.12.
Gowen Substation 138.36.
Grindstone 35.12.
Grove 138.12.
Hagerman 46.12.
Hailey 138.12.
Haven 46.34.
Hewlett Packard Distribution 138.13.
CCD" cnDIl t..In 1 Icn 1?_Cll:\P..n~ 426.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31, 2003(2) n A Resubmission 04/30/2004
SUBSTATIONS (Continued)
5. Show in columns (I), G), and (k) special equipment such as rotary converters, rectifiers, condensers, etc.and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
(In Service) (In MVa)Transformers Spare Type of Equipment Total Capacity No.In Service Transformers Number of Units (In MVa)
(f)
(g)
(h)(i)(k)
160
172
101
160
ccat" cnau Nn 1 (cn 1?_Ql:\PaCiP. 427.
Name of Respondent This 'OOort Is:Date of Report Year of Report
Idaho Power Company
(1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) DA Resubmission 04/30/2004
SUBSTATIONS
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
Line VOLTAGE (In MVa)
No.Name and Location of Substation Character of Substation Primary Secondary Tertiary
(a)(b)(c)(d)(e)
Siphon Distribution 138.34.
South Park 46.13.
State 69.12.
Stoddard 138.13.
Strike Power Plant - attended transmission 138.13.
Sugar distribution 138.34.
Swan Falls - attended Transmission 138.
Taber distribution 46.12.
Terry 138.12.
Thousand Springs - attended transmission 46.
Toponis distribution 138.34.
Twin Falls 138.13.
138.46.12.
Twin Falls PP - attended transmission 138.
138.13.
Upper Malad - attended 46.
Upper Salmon- attended 138.
Ustick distribution 138.12.
Victory 138.12.
Ware 69.12.
Weiser 69.12.
138.69.12.
Wilder 69.13.
Wye distribution 138.13.
Zilog 69.12.
The above are all State of Idaho
Montana:
Peterson transmission 138.38.12.
Nevada:
Valmy - attended transmission 345.21.
Wells 138.69.12.
Oregon:
Boardman - attended transmission 500.24.
Cairo distribution 69.12.
~~a~ ~nau Nn 1 IF" 1?-!Ul\Paae 426.
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31, 2003
(2) f'jA Resubmission 04/30/2004
SUBSTATIONS (Continued)
5. Show in columns (I), 0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc.and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
(In Service) (In MVa)Transformers Spare Type of Equipment Total Capacity No.In Service Transformers Number of Units (In MVa)
(f)
(g)
(h)(i)(k)
.. 10
u -
-",
150
--.... ........ .."" ""'"
4" ..."Eh,n.. 427.
Name of Respondent This
wort
Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31 2003(2) 0 A Resubmission 04/30/2004
SUBSTATIONS
1. Report below the information called for concerning substations of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (t).
Line VOLTAGE (In MVa)
No.Name and Location of Substation Character of Substation
Primary Secondary Tertiary
(a)(b)(c)(d)(e)
Hells Canyon - attended transmission 230.13.
Hines Transmission 138.115.12.
Malheur Butte distribution 69.34.12.
Nyssa
- "
69.12.
Ontario 138.12.
138.69.12.
230.138.12.
Ore-loa distribution 69.12.
Oxbow - attended transmission 69.38.12.
230.13.
Oxbow Attended transmission 230.138.13.
Quartz transmission 138.69.12.
138.80.12.
Vale distribution 69.13.
Wyoming:
Jim Bridger - attended transmission 345.22.
Transformers.distribution substations under 10,000
KV A 86 unattended.
FERC FORM NO.1 (ED. 12-96)Page 426.
Name of Respondent This ooort Is:Date of Report Year of Report
Idaho Power Company (1) X An Original (Mo, Da, Yr)Dec. 31,2003(2) DA Resubmission 04/30/2004
SUBSTATIONS (Continued)
5. Show in columns (I), 0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc.and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
(In Service) (In MVa)Transformers Spare Type of Equipment Total Capacity No.In Service Transformers Number of Units
(h)
(In MVa)
(f)
(g)
(i)(k)
500
,..
240
244
100
133
748
~~a(' ~ngM Nn 1 (~n 1".QR\Paae 427.
INDEX
Schedule Paae No.
Accrued and prepaid taxes ........................................................................262-263
Accumulated Deferred Income Taxes ....................................................................234
272-277
Accumulated provisions for depreciation of
common utility plant .............................................................................356
utility plant .................................................................................... 219
utility plant (summary) ......................................................................200-201
Advances
from associated companies ....................................................................256-257
Allowances .......................................................................................228-229
Amortization
miscellaneous" .
~.......:..........................................................................
340
of nuclear fuel-:'
;...........................................................................
202-203
Appropriations of Retained Earni~gs'-'
,;"....,....."..",.,.,.",...."
........................ 118-119
Associated Companies
advances from ........................................,
........................................
256-257
corporations controlled by respondent "
'....'.."""."..'.'...."'.....'.'.".'.'........
103
control over respondent ..........................................................................102
interest on debt to ..........................................................................256-257
Attestation ............................................................................................ i
Balance sheet
comparative ..................................................................................110-113
notes to .....................................................................................122-123
Bonds ............................................................................................256-257
Capital Stock ...........................,u_......-...................................................251
expense ."
,....,..".....,."...",...,...,............................................
254
premiums .........................................................................................252
reacquired .......................................................................................251
subscribed .......................................................................................252
Cash flows, statement of .........................................................................120-121
Changes
important during year ........................................................................108-109
Construction
work in progress - common utility plant ..........................................................356
work in progress - electric ......................................................................216
work in progress - other utility departments ................................................. 200-201
Control
corporations controlled by respondent ............................................................103
over respondent ..................................................................................102
Corporation
'-""
controlled by ....................................................................................103
incorporated .....................................................................................101
CPA, background information on .......................................................................101
CPA Certification, this report form ................................................................. i-
.,.,0'" .,no.. "In 1 Icn 1 ")_0':1\Index
INDEX (continued)
Schedule
Deferred
Paae No.
credits, other "
.."'.".'..".........."..'..............'.............................
269
debits, miscellaneous ............................................................................233
income taxes accumulated - accelerated
property ,."
.,.,...,.".,.,.,..,."..",.,....,..,."...,..................
272-273
accumulated - other property .....................,.............................. 274-275
accumulated - other ....................................................,........276-277
accumulated - pollution control facilities ............,..........................." 234
amortization
income taxes
income taxes
income taxes
Definitions, this report form ........................................................................ iii
Depreciation and amortization
of common utility plant .....................,.................................
.'..................
356
of electric plant ................................................................................219
336-337
Directors ............................................................................................105
Discount - premium on long-term debt .........,...."
...,.....,....................."........
256-257
Distribution of salaries and wages ...............................................................354-355
Dividend appropriations ..........................................................................118-119
Earnings, Retained ..........................,....................................................118-119
Electric energy account ..............................................................................401
Expenses
electric operation and maintenance ...........................................................320-323
electric operation and maintenance. summary ...................................................... 323
unamortized debt .................................................................................256
Extraordinary property losses "
'.'................"'..".'."'."..................
230
Filing requirements. this report form
General information ..................................................................................101
Instructions for filing the FERC Form 1 ............................................................. i-
Generating plant statistics
hydroelectric (large) ......................................,.................................406-407
pumped storage (large) ..........................,............................................408-409
small plants .................................................................................410-411
steam-electric (large) ..........................................,............................402-403Hydro-electric generating plant statistics ....................................................... 406-407
Identification .......................................................................................101
Important changes during year ....................................................................108-109
Income
statement of, by departments ...'."
...........".'...."..'.".'...........
114-117
statement of, for the year (see also revenues) ............................................... 114-117
deductions. miscellaneous amortization ...........................................................340
deductions, other income deduction ...............................................................340
deductions, other interest charges ...............................................................340
Incorporation information ............................................................................101
FFRC'. FORM NO, 1 lED, 1~M~!'i\Index
INDEX (continued)
Schedule Paae No.
Interest
charges, paid on long-term debt, advances, etc ............................................... 256-257
Investments
nonutility property ..............................................................................221
subsidiary companies .........................................................................224-225
Investment tax credits. accumulated deferred ..................................................... 266-267
Law, excerpts applicable to this report form .......................................................... iv
List of schedules, this report form ..................................................................
Long-term debt ...................................................................................256-257
Losses-Extraordinary property ........................................................................230
Materials and supplies ...............................................................................227
Miscellaneous general expenses .......................................................................335
Notes
to balance sheet .............................................................................122-123
to statement of changes in financial position ................................................ 122-123
to statement of income ..............................'
.........................................
122-123
to statement of retained earnings "
........
122-123
Nonutility property ..................................................................................221
Nuclear fuel materials ...........................................................................202-203
Nuclear generating plant, statistics .............................................................402-403
Officers and officers ' salaries ......................................................................104
Operating
expenses-electric
expenses-electric
Other
paid-in capital ..................................................................................253
donations received from stockholders .............................................................253
gains on resale or cancellation of reacquired
capital stock ....................................................................................253
miscellaneous paid-in capital ....................................................................253
reduction in par or stated value of capital stock ................................................253
regulatory assets .........
,.................................;...................................
232
regulatory liabilities ...........................................................................278
Peaks, monthly, and output ...........................................................................401
Plant, Common utility
accumulated provision for depreciation ...........................................................356
acquisition adjustments ..........................................................................356
allocated to utility departments .................................................................356
completed construction not classified ............................................................356
construction work in progress ....................................................................356
expenses .........................................................................................356
held for future use ..............................................................................356
in service .......................................................................................356
leased to others .................................................................................356
............................................................................
320-323
(summary) ......................................................................323
Plant data ...................................................................................336-337
401-429
FERC FORM NO.(ED. 12-95\Index
INDEX (continued)
Schedule
plant - electric
Paae No.
accumulated provision for depreciation ...........................................,...............219
construction work in progress ..................................................,.................216
held for future use ......................,.......................................................214
in service ...............................,...................................................204-207
leased to others "
...........................
213
Plant - utility and accumulated provisions for depreciation
amortization and depletion (summary) .............................................................201
pollution control facilities, accumulated deferred
income taxes .............................,.......................................................234
Power 'Exchanges "
............................
326-327
Premium and discount on long-term debt .......,.......................................................256
Premium on capital,stock "
.......................
251
Prepaid taxes ............,.....................................................................262-263
Property - losses, extraordinary ...................................................,.................230Pumped storage generating plant statistics ...............................................,....... 408-409
Purchased power (including power exchanges) "" 326-327
Reacquired capital stock .............................................,...............................250
Reacquired long-term debt ........,...............................................................256-257
Receivers ' certificates ...........'...............................................................256-257
Reconciliation of reported n~t income with taxable income
from Federal income taxes ..................,...................................................261
Regulatory cormnission expenses deferred ....................................................,.........233
Regulatory cormnission expenses for year ......................................,...................350-351
Research, development and demonstration activities .............................................., 352-353
Retained Earnings
amortization reserve Federal .......................
:.............................................
119
appropriated .................,.........................................................,..... 118-119
statement of, for the year ...................................................................118-119
unappropriated ...........................,...........................................,....... 118-119
Revenues - electric operating "
..............
300-301
Salaries and wages
directors fees ...................................................................................105
distribution of ..............................................................................354-355
officers
' ........................................................................................
104
Sales of electricity by rate schedules ...................................................,...........304
Sales - for resale ...........................,................................................,.. 310-311
Salvage - nuclear fuel ...........................................................................202-203
Schedules, this report form .......................,..................................................
Securi ties
exchange registration "
..................
250-251
Statement of Cash Flows ..........................................................................120-121
Statement of income for the year ...................................................,.............114-117
Statement of retained earnings for the year ....................................................., 118-119
Steam-electric generating plant statistics ....................................................... 402-403
Substations "
....................................
426
Supplies - materials and .............................................................................227
FERC FORM NO.lED. 12-90)Index
INDEX (continued)
Schedule Paae No.
Taxes
accrued and prepaid
charged during year
on income, deferred
.........................................................................
262-263
.........................................................................
262-263
and accumulated .............................................................234
272-277
reconciliation of net income with taxable income for ............................................ 261
Transformers, line - electric .......................................................................429
Transmission
lines added during year .....................................................................424-425
lines statistics ............................................................................422-423
of electricity for others ...................................................................328-330
of electricity by others ........................................................................332
Unarnorti zed
debt discount ...............................................................................256-257
debt expense ................................................................................256-257
premium on debt .............................................................................256-257
Unrecovered plant and Regulatory Study Costs
......................................................
230
FFRC". FnRM Nn 1 (ED,12-Index
Page
Number
12-
ANNUAL REPORT
IDAHO SUPPLEMENT TO FERC FORM 1
MULTI-STATE ELECTRIC COMPANIES
INDEX
Title
Statement of Income for the Year
Taxes Allocated to Idaho
Notes and Accounts Receivable
Accumulated Provision for Uncollectible Accounts
Receivables from Associated Companies
Gain or Loss on Disposition of Property
Professional or Consultative Services
Electric Plant in Service
Electric Operating Revenues
Electric Operation and Maintenance Expenses
Number of Electric Department Employees
Idaho Power Company
STATE OF IDAHO - ALLOCATED
An Original
STATEMENT OF INCOME FOR THE YEAR
1. Report amounts for accounts 412 and 413, Revenue and Expenses from Utility Plant Leased to Others, in another utility
column (i,o) in a similar manner to a utility department. Spread the amount(s) over lines 01 thru 24 as appropriate.
Include these amounts in columns (c) and (d) totals.
2. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
3. Report data for lines 7 , and 10 for Natural Gas companies using accounts 404., 404., 404., 407.1, and 407.
4. Use page 122 for important notes regarding the state ment of income or any account thereof.
5. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a
material amount may need to be made to the utility's customers or which may result in a material refund to the utility
with respect to power or gas purchases. State for each year affected the gross revenues or costs to which the contingency
relates and the tax effects together with an explanation of retain such revenues or recover amounts paid with respect
to power and gas purchases.
6. Give concise explanations conceming significant amounts of any refunds made or received during the year.
Une
No.
Account
(a)
UTILITY OPERATING INCOME
Operating Revenues (400)....................................................,..........................
........
Operating Expenses
Operation Expenses (401).....................................................................................
Maintenance Expenses (402)................................................................................
Depreciation Expense (403).................................................................................
Amort. & Depl. of Utility Plant (404-405)................................................................
Amort. of Utility Plant Acq. Adj. (406)....................................................................
Amort. of Property Losses, Unrecovered Plant and
Regulatory Study Costs (407)..............................................................................
Amort. of Conversion Expenses (407)...................................................................
Regulatory Debits (407.3)......................................................................................
(Less) Regulatory Credits (407.4)..........................................................................
Taxes Other Than Income Taxes (408.1)..............................................................
Income Taxes - Federal (409.1).............................................................................
- Other (409.1)..........................................................................................
Provision for Deferred Income Taxes (410.1 & 411.1) Net...................................
Investment Tax Credit Adj. - Net (411.4)...............................................................
(Less) Gains from Disp. of Utility Plant (411.6).....................................................
Losses from Disp. of Utility Plant (411.7)..............................................................
(Less) Gains from Disposition of Allowances (411.8)............................................
Losses from Disposition of Allowances (411.9).....................................................
TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 22).....................
Net Utility Operating Income (Enter Total of line 2 less 23)
(Carry forward to page 11 , line 27).....................................................................
IDAHO SUPPLEMENT Page 1
(Ref.
Page
No.
(b)
December 31 , 2003
TOTAL
Current Year Previous Year(c) (d)
731 203,282 $
440 309,898
57,428,728
134,589
841,860
563 551
464 805
397,483
(24,823 835)
265 614
636 582,693
94,620 589 $
812 863 190
518 963 603
850 797
77,444 065
626,461
17,761 053
125 353
662,062
(104 770,411)
(547 120)
668,115 863
144,747 327
Idaho Power Company
STATE OF IDAHO - ALLOCATED
An Original December 31, 2003
TAXES ALLOCATED TO IDAHO
Kind of Tax
Taxes Other Than Income Taxes:
Labor Related:
FICA...............................................................
FUTA..............................................................
State Unemployment.....................................
Payroll Deduction & Loading..........................
Total Labor Related.............................
Property Taxes..................................................
Kilowatt-hour Tax......... ......... ......................... ....
Licenses............................................................,
Regulatory Commission Fees............................
Irrigation PIC......................................................
Total Taxes Other Than Income Taxes................
Federal Income Taxes........... ..............................
State Income Taxes..... .......................... ..............
Deferred Income Taxes....... ............ ...... ...............
Investment Tax Credit Adjustment - Net...............
Total Taxes Allocated to Idaho.............................
Taxes Charged
Durina Year
448 508
94,844
101,578
644,929)
391 ,711
091,237
978
870,198
207,428
563,551
464,805
397,483
(24,823 835)
265 614
867,618
,"A...n !:tIlPPI FMFNT Pacre 2
STATE OF IDAHO
An OriginalIdaho Power Company
ACCUMULATED PROVISION FOR UNCOLLECTIBLE ACCOUNTS - CR. (Account 144)
1. Report below the information called for conceming this accumulated provision.
2. Explain any important adjustments of subaccounts.
3. Entries with respect to officers and employees shall not include items for utility services.
Mdse
Jobbing &
Contract
Work
(c)
NOTES AND ACCOUNTS RECEIVABLE
Summary for Balance Sheet
Show separately by footnote the total amount of notes and accounts receivable
from directors, officers, and employees included in Notes Receivable (Account
141) and Other Accounts Receivable (Account 143)
Une Accounts
No.(a)
Notes Receivable (Account 141)....................................................................................................... $
Customer Accounts Receivable (Account 142)..............................................................................
Other Accounts Receivable (Account 143).......................................................................................
(Disclose any capital stock subscription received)
Total............................................................................................................................................
Less: Accumulated Provision for Uncollectible
Accounts-Cr. (Account 144).......................................................................................................
Total, Less Accumulated Provision for
Uncollectible Accounts........................................................................................,...................... $
Notes Receivable - Account 141: (at 12-31-03)
Directors, officers, and employees - $121 354
Other Accounts Receivable - Account 143: (at 12-31-03)
Directors, officers, and employees - $ 107
Une Item Utility
Customers
Officers
and
Employees
(d)
No.(a)
(b)
Bal. beginning of year
Provo for uncollectibles
for year......................................................
Accounts written off....................................
Coli. of accounts
written off.............................,....................
Adjustments (explain).......................,.........
1,463 801
(213 999)
249 802 $
- $
Balance end of year....................................
IDAHO SUPPLEMENT Page 3
Balance
Beginning of
Year
(b)
637 655 $
947 245
694,113
279 013
566 346
712 666 $
Other
(e)
102 545 $
113 268
- $
215 813 :II
December 31, 2003
Balance
End of
Year
(c)
12,982 368
693 876
840 398
516 641
1,465 615
051,025
Total
(f)
566 346
(100 731)
1,465 615
Idaho Power Company
STATE OF IDAHO
An Original
1. Report particulars of notes and accounts receivable from associated companies at end of year.
RECEIVABLES FROM ASSOCIATED COMPANIES (Accounts 145, 146)
2. Provide separate headings and totals for accounts 145, Notes Receivable from Associated Companies, and 146
Accounts Receivable from Associated Companies, in addition to a total for the combined accounts.
3. For notes receivable list each note separately and state purpose for which received. Show also in column
(a) date of note, date of maturity and interest rate.
4. If any note was received in satisfaction of an open account, state the period covered by such open account.
5. Include in column (f) interest recorded as income during the year, including interest on accounts and notes
held at any time during the year.
6. Give particulars of any notes pledged or discounted, also of any collateral held as guarantee of payment
of any note or account.
Une Particulars
Balance
Beginning
of Year
(b)
Totals for YearDebits Credits(c) (d)
Balance
End of Year
(e)No.(a)
Account 145:
Idacorp 21,827,722 $463 917 $291 638 $
Account 146:
115 000 $375 014 $IDACORP Energy..................... $ 4 260 013.
Ida-West Energy
Company........................................167 167
Rocky Mountain Communication 283 376 761 904 548 650 496 630
87,425 336 960 386 646,453IDACORP, Inc..........................181,502
IDACORP Energy Solutions.........343 076 275 393,351
893 216 $92,302 241 $143 083Total Account 146.......................... $077 134 $
IDAHO SUPPLEMENT Page 4
December 31 2003
Interest
For Year
(f)
This Page Intentionally Left Blank
Idaho Power Company
STATE OF IDAHO
An Original
STATE OF IDAHO - TOTAL SYSTEM DATA
GAIN OR LOSS ON DISPOSITION OF PROPERTY (Account 421.1 and 421.
1. Give a brief description of property creating the gain or loss. Include name of party acquiring the property (when
acquired by another utility or associated company) and the date transaction was completed. Identify property
by type; Leased, Held for Future Use, or Nonutility.
2. Individual gains or losses relating to property with an original cost of less than $50,000 may be grouped, with the
number of such transactions disclosed in column (a).
3. Give the date of Commission approval of joumal entries in column (b), when approval is required. Where approval
is required but has not been received, give explanation following the item in column (a). (See account 102, Utility
Plant Purchased or Sold.
Une
Original Cost
of Related
Property
(b)(d)
Date Journal
Entry Approved
(When Required)
(c)
Description of Property Acct 421.
No.(a)
Gain on disposition of
property:
(11,433)Miscellaneous items (3)234
Total gain............................................................. $(11,433)234
Loss on disposition of
property: (3 items)
Total loss..........................................................
IDAHO SUPPLEMENT Page 5
December 31, 2003
Acct421.
(e)
Idaho Power Company
STATE OF IDAHO
An Original December 31 , 2003
STATE OF IDAHO - TOTAL SYSTEM DATA
PROFESSIONAL OR CONSULTATIVE SERVICES -ITEMS $10 000 AND OVER
Line PAYEE SERVICE TYPE Amount
No.(a)(b)(c)
ALCHEM LABORATORY Water Testing Services 061
ANDERSON PERRY & ASSOCIATES Legal Services 073
ASHLEY LAND SERVICES Environmental Services 565
AURORA CONSULTING GROUP Management Services 204 866
BARKER, ROSHOL T & SIMPSON LLP Legal Services 159,676
BIDART & ROSS INC Management Services 440
BIO-OREGON Environmental Services 259 534
BLACK & VEATCH Engineering Services 846
BLACKBURN & JONES LLP Management Services 315 060
BOESCH & COMPANY Govemmental Relations Services 677
BRENNEMAN, JOHN Govemmental Relations Services 493
BROWNSTEIN HYATT & FARBER, PC Legal Services 420 496
BURKE CSA Customer Service Survey 135 250
CH2M HILL Management Services 662 878
CHARLES G FORSTER, P E Engineering Services 318
CHARLES RIVER ASSOCIATES INCOR Management Services 297 362
CHURCH, JOHN S Economic Services 000
CONNOLLY & SMYSER, CHTD Management Services 179
D J RESEARCH Management Services 157
DAVIS WRIGHT TREMAINE LLP Legal Services 493 182
DC ENGINEERING, PC Engineering Services 669
DELOITTE & TOUCHE Accounting Services 124 331
DELOITTE & TOUCHE LLP Accounting Services 579 177
DEVINE, TARBELL & ASSOC, INC Environmental Services 797
DHIINC Environmental Services 629
DOBLE ENGINEERING Engineering Services 111 372
ENGINEERING & HYDROSYSTEMS, IN Engineering Services 712
ENGINEERING INCORPORATED Engineering Services 716
EVANS KEANE Management Services 514
FITCH INC Management Services 25,000
FRAMATOME ANP DE&S, INC Management Services 348
FTI CONSULTING INC Engineering Services 668
HALL FARLEY OBERRECHT & B Legal Services 149,405
HDR SSR ENGINEERS Engineering Services 609
HR MANAGEMENT SOLUTIONS LLC Management Services 000
HUMBOLDT ENGINEERING &Engineering Services 116 978
IRIS POWER ENGINEERING Engineering Services 31,764
JBR ENVIRONMENTAL CONSULTANTS Environmental Services 24,000
JONES CHARTERED Accounting Services 303
JUB ENGINEERS Engineering Services 155
LE BOEUF LAMB GREENE Legal Services 155 259
LITCHFIELD CONSULTING GROUP Management Services 15,453
MARSHALL & ASSOCIATES Legal Services 105 084
MCFAIN & ASSOC RESEARCH INC Customer Service Survey 38,593
MERRILL & MERRILL CHARTERED Legal Services 299
.....u.... ....nnl """""'T
Page 6
Idaho Power Company
STATE OF IDAHO
An Original December 31 , 2003
STATE OF IDAHO - TOTAL SYSTEM DATA
PROFESSIONAL OR CONSULTATIVE SERVICES -ITEMS $10 000 AND OVER
Line PAYEE SERVICE TYPE Amount
No.(a)(b)(c)
MILLER BATEMAN LLP Legal Services 155 168
MILLIMAN USA Management Services 695
MOBLEY ENGINEERING INC Engineering Services 520
MONTGOMERY WATSON HARZA Environmental Services 128 320
MORGAN ANGEL & ASSOCIATES Environmental Services 768
NIELSEN GROUP INC, THE Customer Service Survey 349 278
PEARL MEYER & PARTNERS Management Services 109 482
POWER ENGINEERS Engineering Services 669 164
QUANTUM CONSULTING Engineering Services 321
RAINSHADOW RESEARCH INC Environmental Services 12,219
RALSTON & ASSOCIATES Engineering Services 11,600
RIDDELL WILLIAMS P.Legal Services 797 643
RIPLEY, LARRY D Legal Services 12,000
SALLADAY & DAVIS Environmental Services 362 368
SHARP & SMITH INC.Engineering Services 265 918
SIDLEY AUSTIN BROWN AND WOOD Management Services 352,544
SIEMENS POWER T & D, LLC.Management Services 579
SORENSEN CONSULTING SERVICES Management Services 705
SSR ENGINEERS, INC.Engineering Services 193 235
STEPTOE & JOHNSON LLP Legal Services 640,177
STETSON P., LAVERNE E.Legal Services 247
STOEL RIVES LLP Legal Services 62,074
STONER ASSOCIATES INC Environmental Services 14,400
SULLIVAN & CROMWELL Legal Services 330 173
SUMMIT BLUE CONSULTING LLC Legal Services 595
TAYLOR ENGINEERING INC Engineering Services 378 877
T J/H2B ANALYTICAL SERVICE Management Services 35,431
UT-BATTELLE, LLC Environmental Services 162,607
VAN NESS FELDMAN Legal Services 649 224
YTURRI, ROSE, BURNHAM, BENTZ Legal Services 13,899
ZGA ARCHITECTS & PLANNERS Engineering Services 175
Page 6-A
IDAHO SUPPLEMENT
This Page Intentionally Left Blank
Idaho Power Company
STATE OF IDAHO
An Original December 31, 2003
PROFESSIONAL OR CONSULTATIVE SERVICES
ITEMS $5.000 OR MORE BUT LESS THAN $10.000
PAYEE
ALLEN LAND SERVICES
BLANK & ASSOCIATES P.
CONFLUENCE RESEARCH AND CONSUL
D ROHR & ASSOCIATES INC
GREGORY L MORRIS & ASSOC
HARPER-LEAVITT ENGINEERIN
HOOPER CORNELL, PLLC
JACKSON LEWIS LLP
MOORE-CLARK
MOSS-ADAMS LLP
NORTHWEST ARCHAEOLOGICAL
OAKWOOD CONSULTING, INC
PINNACLE ENGINEERS, INC
WIENHOFF & ASSOCIATES INC
PREDOMINANT
NATURE OF SERVICE
Engineering Services
Management Services
Environmental Services
Management Services
Legal Services
Engineering Services
Legal Services
Management Services
Environmental Services
Accounting Services
Environmental Services
Management Services
Engineering Services
Management Services
AMOUNT
172
219
963
625
950
690
341
642
532
000
535
600
723
292
IDAHO SUPPLEMENT Page 6B
Idaho Power Company
STATE OF IDAHO. ALLOCATED
An Original
ELECTRIC PLANT IN SERVICE (Accounts 101 102 103 and 106)
1. Report below the original cost of electric plant in service according to the prescribed accounts.
2. In addition to Account 101, Electric Plant in Service (Classified), this page and the next include Account 102, Electric Plant
Purchased or Sold; Account 103, Experimental Electric Plant Unclassified; and Account 106, Completed Construction
Not Classified - Electric.
3. Include in column (c) or (d), as appropriate, corrections of additions and retirements for the current or preceding year.
4. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such accounts.
5. Classify Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in
column (c) . Also to be included in column (c) are entries for reversals of tentative distributions of prior year reported in
column (b). Likewise, if the respondent has a significant amount of plant retirements the end of the year, include in
column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to the account
for accumulated depreciation provision. Include also in column (d) reversals of tentative distributions of prior year of un-
classified retirements. Attach supplemental statement showing the account distributions of these tentative classifications in
columns (c) and (d), including the reversals of the prior years tentative account distributions of these amounts. Careful ob-
servance of the above instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount
of respondenfs plant actually in service at end of year.
Line Balance at
Beginning of year
(b)No.
Account
(a)
1. INTANGIBLE PLANT
(301) Organization...............................................................................".................... $
(302) Franchises and Consents.................................................................................
(303) Miscellaneous Intangible Plant.........................................................................
13,412
514,471
318 994
TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4)..........................................846 877
2. PRODUCTION PLANT
A. Steam Production Plant
(310) Land and Land Rights......................................................................................
(311) Structures and Improvements..........................................................................
(312) Boiler Plant Equipment.....................................................................................
(313) Engines and Engine Driven Generators............................................................
(314) Turbogenerator Units........................................................................................
(315) Accessory Electric Equipment........................................................................
(316) Misc. Power Plant Equipment...........................................................................
TOTAL Steam Production Plant (Enter Total of lines 8 thru 14)................................699,476 737
B. Nuclear Production Plant
(320) Land and Land Rights......................................................................................
(321) Structures and Improvements..........................................................................
(322) Reactor Plant Equipment..................................................................................
(323) Turbogenerator Units........................................................................................
(324) Accessory Electric Equipment..........................................................................
(325) Misc. Power Plant Equipment...........................................................................
TOTAL Nuclear Production Plant (Enter Total of lines 17 thru 22)............................
C. Hydraulic Production Plant
(330) Land and Land Rights......................................................................................
(331) Structures and Improvements..........................................................................
(332) Reservoirs, Dams, and Waterways...................................................................
(333) Water Wheels, Turbines, and Generators........................................................
(334) Accessory Electric Equipment..........................................................................
(335) Misc. Power Plant Equipment...........................................................................
(336) Roads, Railroads, and Bridges.........................................................................
TOTAL Hydraulic Production Plant (Enter Total of lines 25 thru 31).........................571,810 235
D. Other Production Plant
(340) Land and Land Rights......................................................................................
(341) Structures and Improvements..........................................................................
(342) Fuel Holders, Products and Accessories..........................................................
(343) Prime Movers...................................................................................................
(344) Generators.......................................................................................................
(345) Accessory Electric Equipment..........................................................................
Page 7
IDAHO SUPPLEMENT
December 31, 2003
Additions
(c)
Idaho Power Company
STATE OF IDAHO - ALLOCATED
An Original December 31, 2003
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
6. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column
(f) the additions or reductions of primary account classifications arising from distribution of amounts
initially recorded in Account 102. In showing the clearance of Account 102, include in column (e) the
amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show
in column (f) only the offset to the debits or credits distributed in column (f) to primary account classifications.
7. For Account 399, state the nature and use of plant included in this account and if substantial in amount
submit a supplementary statement showing subaccount classification of such plant conforming to the
requirements of these pages.
8. For each amount comprising the reported balance and changes in Account 102, state the property purchased
or sold, name of vendor or purchaser, and date of transaction. If proposed journal entries have been filed
with the Commission as required by the Uniform System of Accounts, give also date of such filing.
Balance at Line
Retirements Adjustments Transfers End of Year
(d)(e)(f)
(g)
No.
180 (301)
566,111 (302)
635,603 (303)
206 894
(310)
(311)
(312)
(313)
(314)
(315)
(316)
722 319,606
(320)
(321)
(322)
(323)
(324)
(325)
(330)
(331)
(332)
(333)
(334)
(335)
(336)
579 376 950
(340)
(341)
Information is available only on an end of year basis.(342)
(343)
(344)
(345)
Page 8
In4HO SUPPLEMENT
Idaho Power Company
STATE OF IDAHO - ALLOCATED
An Original
Line
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103 and 106) (Continued)
No.
Account
(a)
(346) Misc. Power Plant Equipment............................................................................
TOTAL Other Production Plant (Enter Total of lines 34 thru 40).............................
TOTAL Production Plant (Enter Total of lines 15, 23, 32, and 41)..........................
3. TRANSMISSION PLANT
(350) Land and Land Rights.......................................................................................
(352) Structures and Improvements...........................................................................
(353) Station Equipment............................................................................................
(354) Towers and Fixtures..................................................""""""""""""""""""""
(355) Poles and Fixtures.............................................................................................
(356) Overhead Conductors and Devices...................................................................
(357) Underground Conduit.......................................................................................
(358) Underground Conductors and Devices..............................................................
(359) Roads and Trails...............................................................................................
TOTAL Transmission Plant (Enter Total of lines 44 thru 52)...................................
4. DISTRIBUTION PLANT
(360) Land and Land Rights.......................................................................................
(361) Structures and Improvements..........................................................................
(362) Station Equipment............................................................................................
(363) Storage Battery Equipment...............................................................................
(364) Poles, Towers, and Fixtures............................................................................
(365) Overhead Conductors and Devices...................................................................
(366) Underground Conduit.......................................................................................
(367) Underground Conductors and Devices..............................................................
(368) Line Transformers.............................................................................................
(369) Services............................................................................................................
(370) Meters...............................................................................................................
(371) Installations on Customer Premises..................................................................
(372) Leased Property on Customer Premises...........................................................
(373) Street Lighting and Signal Systems...................................................................
TOTAL Distribution Plant (Enter Total of lines 55 thru 68)......................................
5. GENERAL PLANT
(389) Land and Land Rights.......................................................................................
(390) Structures and Improvements...........................................................................
(391) Office Furniture and Equipment......................................................
:.................
(392) Transportation Equipment................................................................................
(393) Stores Equipment.............................................................................................
(394) Tools, Shop, and Garage Equipment.................................................................
(395) Laboratory Equipment.......................................................................................
(396) Power Operated Equipment...............................................................................
(397) Communication Equipment..............................................................................
(398) Miscellaneous Equipment.................................................................................
SUBTOTAL (Enter Total of lines 71 thru 80)...........................................................
(399) Other Tangible Property....................................................................................
TOTAL General Plant (Enter Total of lines 81 and 82)...........................................
TOTAL (Accounts 101 and 106).......................................................................
(102) Electric Plant Purchased ................................"................................................
(Less) (102) Electric Plant Sold..................................................................................
(103) Experimental Plant Unclassified........................................................................
TOTAL Electric Plant in Service..............................................................................
Page 9
IDAHO SUPPLEMENT
Balance at
Beginning of year
(b)
391,611
317,678 583
,,-, ,.., "
771,426
798,079
165 084,935
47,394 555
169 045
033 641
252,181
397,503 863
807,735
992 993
112,946 325
158 178 712
954 626
032,480
122,900,635
231 845,484
42,437 018
36,941,798
972 626
681 962
842 692,395
758,870
51,558 446
45,495 614
689 931
917 267
198 861
915,997
796 142
625 587
812 541
179 769 256
179 769 256
798,490 974
798,490 974
December 31, 2003
Additions
(c)
Idaho Power Company
STATE OF IDAHO - ALLOCATED
An Original December 31 2003
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
Balance at Line
Retirements Adjustments Transfers End of Year
(d)(e)(f)
(g)
No.
(346)
:Ii 47,940 207
349,636 764
17,657 376 (350)
510 923 (352)
173 794 729 (353)
~ ,
210 899 (354)
70,863 543 (355)
85,947 993 (356)
(357)
(358)
250,695 (359)
429,236 159
624 498 (360)
15,395 780 (361)
119,482 754 (362)
(363)
164 829 925 (364)
103,989 (365)
952,167 (366)
133,917,957 (367)
240 553 773 (368)
530,098 (369)
282 432 (370)
034,861 (371)
(372)
759 099 (373)
888,467,332
811 992 (389)
53,326 546 (390)
49,510 563 (391)
249,328 (392)
882 399 (393)
237 177 (394)
065,068 (395)
604 345 (396)
012,914 (397)
909 601 (398)
192,609 933
(399)
192,609 933
925 157,082
(102)
(103)
:Ii 925 157 082
Page 10
InAJ.lO SUPPLEMENT
Idaho Power Company
STATE OF IDAHO - ALLOCATED
An Original
ELECTRIC OPERATING REVENUES (Account 400)
1. Report below operating revenues for each prescribed account, and manufactured gas revenues in total.
2. Report number of customers, columns (f) and (g), on the basis of meters, in addition to the number of flat rate
accounts; except that where separate meter readings are added for billing purposes, one customer should be counted
for each group of meters added. The average number of customers means the average of twelve figures at the close
of each month.
3. If previous year (columns (c), (e) and (g), are not derived from previously reported figures, explain any
inconsistencies in a footnote.
No.
Amount for
Current Year
(b)(a)
Sales of Electricity
(440) Residential Sales.....................................................................
(442) Commercial and Industrial Sales
Small (or Commercial)(See Instr. 4) (1)..........................................
Large (or Industrial)(See Instr. 4) (2)..............................................
Non-Juristictional Sales - Embarcadero - (allocated)....................
(444) Public Street and Highway Ughting.........................................
(445) Other Sales to Public Authorities.............................................
(446) Sales to Railroads and Railways.............................................
(448) Interdepartmental Sales...........................................................
TOTAL Sales to Ultimate Consumers.........................................
(447) Sales for Resale - Opportunity....Non-Firm Only....................
TOTAL Sales of Electricity..........................................................
(449.1) Provision for Rate Refunds.................................................
TOTAL Revenue Net of Provision for Refunds............................
Other Operating Revenues
(450) Forfeited Discounts.................................................................
(451) Miscellaneous Service Revenues............................................
(453) Sales of Water and Water Power............................................
(454) Rent from Electric Property.....................................................
(455) Interdepartmental Rents..........................................................
(456) Other Electric Revenues.........................................................
TOTAL Other Operating Revenues.............................................
TOTAL Electric Operating Revenues..........................................
OPERATING REVENUES
266 499,664
254 652,452
121 183 306
517 165
644 852 588 .
894 912
699 747 500
514,466)
698 233,034
353 527
356 794
14,259 926
32,970 248
731,203 282
(1) Commercial and Industrial sales - Small- under 1 000 KW and includes all irrigation customers.
(2) Commercial and Industrial sales - Large - 1 ,000 KW and over.
Page 11
IDAHO SUPPLEMENT
December 31, 2003
Amount for
Previous Year
(c)
296 274,337
277 574,779
169 021 742
636,203
745 507 061
425 361
782,932,422
782 932,422
328,243
892 664
709 860
930 767
812,863 190
Idaho Power Company
STATE OF IDAHO. ALLOCATED
An Original December 31, 2003
ELECTRIC OPERATING REVENUES (Account 400) (Continued)
4. Commercial and Industrial Sales, Account 442, may be classified according to the basis of classification
(Small or Commercial, and Large or Industrial) regularly used by the respondent if such basis of classification
is not generally greater than 1000 Kw of demand. (See Account 442 of the Uniform System of Accounts. Explain
5. See page 108, Important Changes During Year, for important new territory added and important rate increases or
decreases.
6. For lines 2, 4, 6, and 6, see page 304 for amounts relating to unbilled revenue by accounts.
7. Include unmetered sales. Provide details of such sales in a footnote.
KILOWATT HOURS SOLD AVERAGE NUMBER OF CUSTOMERS PER MONTH
Amount for
Current Year
(d)
Amount for
Previous Year
(e)
Amount for
Current Year
(f)
Number for
Previous Year
(g)
238 675 325 197,803 194 336 204 326,788
120 316,621
963 560 790
057 033 033
982,938 946
66,047
107
167
107
536 450 674,180 392 306
12,351,079 186 .*
686 106 716
037 185 902
265 349 353
891 233 207
166 582 560
402 750 390 368
N/A N/A
402 750 390 368
* Includes $ (5 332,567) unbilled revenues.
.* Includes 2 116 959 KWH relating to unbilled revenues.
lines 6, 12 & 17 through 27 are on an 'allocated" basis.
Page 11a
IDAHO SUPPLEMENT
Une
No.
Idaho Power Company
STATE OF IDAHO - ALLOCATED
An Original
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnotes.
Ine
No.Account
(a)
IIUN1. I"'UVVI::M
A. Steam Power Generation
3 Operation
4 (500) Operation Supervision and Engineering..........................................................................
(501) FueL.............................................................................................................."""""""'"
6 (502) Steam Expenses...................................................
.........................................................
(503) Steam from Other Sources........................................................................................."..
(Less) (504) Steam Transferred-Cr..........................................................................................
(505) Electric Expenses.........................................................,.................................................
10 (506) Miscellaneous Steam Power Expenses..........................................................................
11 (507) Rents..............................................................................................................................
12 (509) Allowances.....................................................................................................................
TOTAL Operation (Enter Total of lines 4 thru 12)...............................................................
14 Maintenance
15 (510) Maintenance Supervision and Engineering.....................................................................
16 (511) Maintenance of Structures.............................................................................................
17 (512) Maintenance of Boiler Plant............................................................................................
18 (513) Maintenance of Electric Plant.........................................................................................
19 (514) Maintenance of Miscellaneous Steam Plant..................................................................
TOTAL Maintenance (Enter Total of Lines 15 thru 19).......................................................
TOTAL Power Production Expenses-Steam Power (Enter Total of lines 13 and 20).........22 B. Nuclear Power Generation23 Operation24 (517) Operation Supervision and Engineering..........................................................................25 (518) FueL...............................................................................................................................26 (519) Coolants and Water........................................................................................................27 (520) Steam Expenses.............................................................................................................28 (521) Steam from Other Sources.............................................................................................29 (Less) (522) Steam Transferred-Cr...............................................................
:..........................
30 (523) Electric Expenses...........................................................................................................31 (524) Miscellaneous Nuclear Power Expenses........................................................................32 (525) Rents..............................................................................................................................
TOTAL Operation (Enter Total of lines 24 thru 32)............................................................
34 Maintenance
35 (528) Maintenance Supervision and Engineering.....................................................................36 (529) Maintenance of Structures.............................................................................................37 (530) Maintenance of Reactor Plant Equipment......................................................................38 (531) Maintenance of Electric Plant.........................................................................................39 (532) Maintenance of Miscellaneous Nuclear Plant................................................................
TOTAL Maintenance (Enter Total of lines 35 thru 39).......................................................
TOTAL Power Production Expenses-Nuclear Power (Enter Total of lines 33 and 40).......42 C. Hydraulic Power Generation43 Operation44 (535) Operation Supervision and Engineering..........................................................................45 (536) Water for Power.............................................................................................................46 (537) Hydraulic Expenses........................................................................................................47 (538) Electric Expenses..................................................................................................".......48 (539) Miscellaneous Hydraulic Power Generation Expenses....................................................49 (540) Rents..............................................................................................................................
TOTAL Operation (Enter Total of lines 44 thru 49)............................................................
Page 12
IDAHO SUPPLEMENT
PJTfoul1TTor
Current Year
(b)
798 177 $
820 441
266,006
208,406
272 906
534 110
900 046
880 434
299 985
515 052
244,350
979 069
918 890
120,818 936
542,537
516 608
202,095
048 760
689.732
346,459
346 192
December 31, 2003
AmOUnt Tor
Previous Year
(c)
931 752
913 734
435,969
953,923
501 977
673,413
99,410 767
705 629
140,642
740 357
570 012
154 693
311,334
119 722 101
805,639
782 243
548,402
867 914
542 909
352,547
899 654
Idaho Power Company
ST ATE OF IDAHO - ALLOCATED
An Original
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnotes.
Ine
No.Account
(a)51 c. Hydraulic power ~enerauon (continUed)
52 Maintenance53 (541) Maintenance Supervision and Engineering.....................................................................
54 (542) Maintenance of Structures.............................................................................................
55 (543) Maintenance of Reservoirs, Dams, and Waterways........................................................56 (544) Maintenance of Electric Plant.........................................................................................
57 (545) Maintenance of Miscellaneous Hydraulic Plant...............................................................
TOTAL Maintenance (Enter Total of lines 53 thru 57).........................................................
TOTAL Power Production Expenses-Hydraulic Power (Enter Total of lines 50 and 58).......
61 Operation
62 (546) Operation Supervision and Engineering..........................................................................
63 (547) FueL...............................................................................................................................
64 (548) Generation Expenses.....................................................................................................65 (549) Miscellaneous Other Power Generation Expenses.........................................................
66 (550) Rents..............................................................................................................................
TOTAL Operation (Enter Total of lines 62 thru 66)..............................................................
68 Maintenance
' ,
69 (551) Maintenance Supervision and Engineering.....................................................................70 (552) Maintenance of Structures.............................................................................................
71 (553) Maintenance of Generating and Electric Plant................................................................
72 (554) Maintenance of Miscellaneous Other Power Generation Plant.......................................
TOTAL Maintenance (Enter Total of lines 69 thru 72)........................................................
TOTAL Power Production Expenses-Other Power (Enter Total of lines 67 and 73).............75 E. Other Power Supply Expenses76 (555) Purchased Power...........................................................................................................77 (556) System Control and Load Dispatching............................................................................78 (557) Other Expenses..............................................................................................................
TOTAL Other Power Supply Expenses (Enter Total of lines 76 thru 78).............................
TOTAL Power Production Expenses (Enter Total of lines 21, 41 , 59 , and 79)...............81 2. TRANSMISSION EXPENSES
82 Operation83 (560) Operation Supervision and Engineering..........................................................................
84 (561) Load Dispatching............................................................................................................
85 (562) Station Expenses............................................................................................................86 (563) Overhead Line Expenses................................................................................................87 (564) Underground Line Expenses...........................................................................................88 (565) Transmission of Electricity by Others..............................................................................89 (566) Miscellaneous Transmission Expenses..........................................................................90 (567) Rents..............................................................................................................................
TOTAL Operation (Enter Total of lines 83 thru 90)..............................................................
92 Maintenance93 (568) Maintenance Supervision and Engineenng.....................................................................94 (569) Maintenance of Structures.............................................................................................
95 (570) Maintenance of Station Equipment...............................................................................
96 (571) Maintenance of Overhead Lines.....................................................................................97 (572) Maintenance of Underground Lines................................................................................
98 (573) Maintenance of Miscellaneous Transmission Plant........................................................
-, -."
TOTAL Maintenance (Enter Total of lines 93 thru 98).........................................................
TOTAL Transmission Expenses (Enter Total of lines 91 and 99)........................................100
102 Operation
103 (580) Operation Supervision and Engineering........................................................................
Page 13
In.l\l.oIn !::IIPPI I=MI=NT
Amount tor
Current Year
(b)
051 310 $
100 162
736,904
2,411 961
072,061
372 398
718 590
441 175
228 350
150 035
280,169
099 730
140 776
117 832
268,435
527,044
626 773
139 131,189
23,068
928 328
206 082 585
356 246 884
730
304,418
264 093
532 675
998 502
232 057
140 225
787,698
602,651
277
189 417
864 952
942
722 238
509,937
115 740
December 31, 2003
Amount tor
Previous Year
(c)
914,638
160 952
678,515
965 955
043,284
763 345
20,662,999
286 681
136 220
298 740
372,857
886
111,384
858
149 970
203 886
323,097
677,810
789 194
129 931,369
10,132
159,420,867
289 362,368
435 536 662
1,453 115
008,771
512 121
463 498
023 634
344,344
349 887
155 371
634 608
536
190 788
867 621
665
748 218
903 589
139 063
Idaho Power Company
STATE OF IDAHO - ALLOCATED
An Original
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnotes.
ILine
No.Account
(a)104 3. UI::i I HIIjU IIUN
-", -..---
; (\,;onnnuea)
105 (581) Load Dispatching............................................................................................................ $
106 (582) Station Expenses...................................................
.......................................................
107 (583) Overhead Line Expenses................................................................................................
108 (584) Underground Line Expenses...........................................................................................
109 (585) Street Lighting and Signal System Expenses..................................................................
110 (586) Meter Expenses..............................................................................................................
111 (587) Customer Instaliations Expenses....................................................................................
112 (588) Miscellaneous Distribution Expenses..............................................................................
113 (589) Rents..............................................................................................................................
114 TOTAL Operation (Enter Total of lines 103 thru 113).........................................................
115 Maintenance
116 (590) Maintenance Supervision and Engineering.....................................................................
117 (591) Maintenance of Structures.............................................................................................
118 (592) Maintenance of Station Equipment...............................................................................
119 (593) Maintenance of Overhead Lines.....................................................................................
120 (594) Maintenance of Underground Lines................................................................................
121 (595) Maintenance of Line Transformers.................................................................................
122 (596) Maintenance of Street Lighting and Signal Systems.......................................................
123 (597) Maintenance of Meters...................................................................................................
124 (598) Maintenance of Miscellaneous Distribution Plant............................................................
125 TOTAL Maintenance (Enter Total of lines 116 thru 124).....................................................
TOTAL Distribution Expenses (Enter Total of lines 114 and 125)........................................126
127 4. CUSTOMER ACCOUNTS EXPENSES
128 Operation
129 (901) Supervision....................................................................................................................'
130 (902) Meter Reading Expenses..............................................,.................................................
131 (903) Customer Records and Collection Expenses..................................................................
132 (904) Uncollectible Accounts.................................................................................."...............
133 (905) Miscellaneous Customer Accounts Expenses.................................................................
134 TOTAL Customer Accounts Expenses (Enter Total of lines 129 thru 133)..........................
135 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
136 Operation
137 (907) Supervision....................................................................................................................,
138 (908) Customer Assistance Expenses.....................................................................................
139 (909) Informational and Instructional Expenses.......................................................................
140 (910) Miscellaneous Customer Service and Informational Expenses.......................................
141 TOTAL Cust. Service and Informational Expenses (Enter Total of lines 137 thru 140),........
142 6. SALES EXPENSES
143 Operation
144 (911) Supervision.....................................................................................................................
145 (912) Demonstrating and Selling Expenses..............................................................................
146 (913) Advertising Expenses.....................................................................................................
147 (916) Miscellaneous Sales Expenses.......................................................................................
148 TOTAL Sales Expenses (Enter Total of lines 144 thru 147)................................................
149 7. ADMINISTRATIVE AND GENERAL EXPENSES
150 Operation
151 (920) Administrative and General Salaries...............................................................................
152 (921) Office Supplies and Expenses......................................................................................
153 (Less) (922) Administrative ExpensesTransferred-Credit.....................................................
Page 14
IDAHO SUPPLEMENT
Amount tor
Current Year
(b)
099 164 $
801,475
088 077
762,626
121 784
4,496 854
435 492
364,414
133 314
22,418,941
224
689 054
089 857
351,494
608 411
356,209
357,473
224,381
710 123
129 063
380 359
425,988
332 812
811 198
120 411
070 768
390 866
829 273
149
613 818
834 106
972,058
12,519,423
(26 348 765)
December 31 , 2003
Amount tor
Previous Year
(c)
224 209
295 166
306 712
303,426
351 814
778 095
437 777
3,416 166
158 518
22,410,947
438
649
485 110
046 558
155 509
279 428
259 068
1,418,499
150 887
861 146
39,272 092
392,987
131,419
581 296
576 002
164
683 869
240 026
085 731
440 365
766 146
926 665
743 120
(17,395 007)
Idaho Power Company
STATE OF IDAHO - ALLOCATED
An Original December 31, 2003
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnotes.
,Lorne Amount for Amoum Tor
No.Account Current Year Previous Year
(a)(b)(c)
104 (\,;onunuea)
155 (923) Outside Services Employed............................................................................................914 854 205,465
156 (924) Property Insurance.................................................
.......................................................
581,993 599 148
157 (925) Injuries and Damages.....................................................................................................596 141 538,237
158 (926) Employee Pensions and Benefits...................................................................................25,612,849 026 486
159 (927) Franchise Requirements............................................""""""""""""""""""""""""""725 750
160 (928) Regulatory Commission Expenses.................................................................................670,019 752,148
161 (929) Duplicate Charges-Cr.....................................................................................................
162 (930.1) General Advertising Expenses.....................................................................................516,752 530 714
163 (930.2) Miscellaneous General Expenses...............................................................................696 069 208 838
164 (931) Rents.................................................................................,...........................................,35,716 533
165 TOTAL Operation (Enter Total of lines 151 thru 164)...........................................................769 833 163 097
166 Maintenance
167 (935) Maintenance of General Plant........................................................................................178 034 488 945
168 TOTAL Administrative and General Expenses (Enter Total of lines 165
thru 167).......................................................................................................................947 867 652 042
169 TOTAL Electric Operation and Maintenance Expenses (Enter Total of
lines 80 100, 126 134 141 , 148, and 168)...................................................................497 738 625 568 814,400
IDAHO ONLY
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
1. The data on number of employees should be reported for the payroll period ending nearest to October 31 ,
or any payroll period ending 60 days before or after October 31.
2. If the respondent's payroll for the reporting period includes any special construction personnel, include
such employees on line 3, and show the number of such special construction employees in a footnote,
3. The number of employees assignable to the electric department from joint functions of combination utilities
may be determined by estimate, on the basis of employee equivalents. Show the estimated number of equiv-
alent employees attributed to the electric department from joint functions.
Payroll Period Ended (Date).....................................................................................................December 31 2003
2 Total Regular Full-Time Employees.........................................................................................
3 Total Part-Time and Temporary Employees...........................................................................
713
Total Employees................................................................................,.....................................764
Page 15
tDAHO SUPPLEMENT